Análisis del decreto 403 de 2020 en el ejercicio del control fiscal a nivel de las contralorías territoriales
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Fecha
2023
Autores
Carrero Carrillo, Margarita
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Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
El control fiscal es un proceso que consiente en ejercer el seguimiento a las funciones
públicas encaminadas al mejoramiento del desarrollo económico y social desarrolladas por las
entidades sujetos de control fiscal, por ello se torna importante comprender y analizar las
modificaciones que trae consigo el Decreto 403 de 2020, en el ejercicio de control fiscal por parte
de las Contralorías, específicamente de las Contralorías Territoriales. Dentro de lo que encierra
el control fiscal su efectividad, proceso y legislación, diversos autores apuntan al hecho que existen
un sin número de obstáculos enfrentados a nivel de Colombia y otros países como Estados Unidos,
pero, a su vez, se han hecho grandes avances en materia de fortalecimiento, dotación de
herramientas y blindaje frente a situaciones poco favorecedoras que se pudiesen presentar en
relación a todos los procesos y entidades que son objetos de control fiscal. La llegada del Decreto
403 tuvo un gran impacto y fue motivo de avance en cuestión de control fiscal, pero sigue sin ser
suficiente en cuanto a fortalecimiento, por lo cual se pudo concluir que en efecto el control fiscal,
incluso siendo uno de los más relevantes, aún tiene muchas falencias relacionadas con su falta de
herramientas y limitaciones en cuestión de personal dispuesto para las labores, tiempo de ejecución
de las etapas, entre otras particularidades que hacen del sistema de control fiscal un proceso
deficiente al momento de lograr el objetivo para el cual fue creado
Fiscal control is a process that consents to monitor public functions aimed at improving economic and social development developed by the entities subject to fiscal control, therefore it becomes important to understand and analyze the changes brought about by Decree 403 of 2020, in the exercise of fiscal control by the Comptroller's Offices, specifically the Territorial Comptroller's Offices. Within what fiscal control entails, its effectiveness, process and legislation, several authors point to the fact that there are a number of obstacles faced in Colombia and other countries such as the United States, but, in turn, great progress has been made in terms of strengthening, provision of tools and shielding against unfavorable situations that may arise in relation to all processes and entities that are objects of fiscal control. The arrival of Decree 403 had a great impact and was a reason for progress in terms of fiscal control, but it is still not enough in terms of strengthening, so it was concluded that in effect the fiscal control, even being one of the most relevant, still has many shortcomings related to its lack of tools and limitations in terms of personnel available for the work, execution time of the stages, among other particularities that make the fiscal control system a deficient process at the time of achieving the objective for which it was created.
Fiscal control is a process that consents to monitor public functions aimed at improving economic and social development developed by the entities subject to fiscal control, therefore it becomes important to understand and analyze the changes brought about by Decree 403 of 2020, in the exercise of fiscal control by the Comptroller's Offices, specifically the Territorial Comptroller's Offices. Within what fiscal control entails, its effectiveness, process and legislation, several authors point to the fact that there are a number of obstacles faced in Colombia and other countries such as the United States, but, in turn, great progress has been made in terms of strengthening, provision of tools and shielding against unfavorable situations that may arise in relation to all processes and entities that are objects of fiscal control. The arrival of Decree 403 had a great impact and was a reason for progress in terms of fiscal control, but it is still not enough in terms of strengthening, so it was concluded that in effect the fiscal control, even being one of the most relevant, still has many shortcomings related to its lack of tools and limitations in terms of personnel available for the work, execution time of the stages, among other particularities that make the fiscal control system a deficient process at the time of achieving the objective for which it was created.
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Palabras clave
Contraloría General De La República, Contraloría General de Norte de Santander, Control Fiscal, Control Fiscal Posterior Y Selectivo, Control fiscal preventivo y concomitante, Responsabilidad Fiscal, Auditoría, Office of the Comptroller General of the Republic, Office of the Comptroller General of Norte de Santander, Fiscal Control, Posterior and Selective Fiscal Control, Preventive and concomitant fiscal control, Fiscal Responsibility, Audit
