El control preventivo y concomitante de la contraloría general de la república frente a la coadministración de recursos públicos
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Fecha
2023
Autores
Vergel Ramírez, Maryori
Pérez Pérez, Lina
Moncada Lizcano, Juan Carlos
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
El daño patrimonial al Estado es una afectación negativa que frecuentemente genera el detrimento, disminución, pérdida o deterioro de bienes o recursos de los ciudadanos, para lo cual, recientemente el Legislador ha introducido en la normatividad unas medidas de acompañamiento y control preventivo. Este ensayo pretende determinar el alcance del control preventivo y concomitante de la Contraloría General de la República frente a la coadministración de recursos públicos a partir del Decreto 403 de 2020. La investigación se basa en el paradigma socio-crítico con enfoque cualitativo y evaluativo, apoyado en la revisión normativa y documental. Se toma una muestra intencional de 10 hallazgos de actuación especial de fiscalización en un proyecto de infraestructura ejecutado en la ciudad de San José de Cúcuta durante las vigencias 2018, 2019, 2020 y 2021. Los resultados demuestran que el control preventivo y concomitante ayuda a garantizar la protección del patrimonio público, pero se trata de mecanismos excepcionales y que solo se aplican a contratos en ejecución donde se hayan detectado riesgos que pueden afectar los recursos comprometidos. Se concluye que el Decreto 403 de 2020 no implican co-adminsitración de recursos, sino que aplica una vigilancia y seguimiento más exhaustivo en situaciones puntuales y se materializa en advertencias no vinculantes para el gestor fiscal.
The patrimonial damage to the State is a negative affectation that frequently generates the detriment, decrease, loss or deterioration of goods or resources of the citizens, for which, recently the Legislator has introduced in the regulations some measures of accompaniment and preventive control. This essay aims to determine the scope of the preventive and concomitant control of the Comptroller General of the Republic against the co-administration of public resources as of Decree 403 of 2020. The research is based on the socio-critical paradigm with a qualitative and interpretative approach, supported by normative and documentary review. An intentional sample of 10 findings of special control action in an important infrastructure project executed in the city of San José de Cúcuta in the 2018, 2019, 2020 and 2021 validities is taken. The results show that preventive and concomitant control helps to guarantee the protection of public assets, but these are exceptional mechanisms and only apply to contracts in execution where risks have been detected that may affect the resources committed. It is concluded that Decree 403 of 2020 does not imply co-administration of resources, but a more exhaustive surveillance and follow-up in specific situations and materializes in non-binding warnings for the tax manager.
The patrimonial damage to the State is a negative affectation that frequently generates the detriment, decrease, loss or deterioration of goods or resources of the citizens, for which, recently the Legislator has introduced in the regulations some measures of accompaniment and preventive control. This essay aims to determine the scope of the preventive and concomitant control of the Comptroller General of the Republic against the co-administration of public resources as of Decree 403 of 2020. The research is based on the socio-critical paradigm with a qualitative and interpretative approach, supported by normative and documentary review. An intentional sample of 10 findings of special control action in an important infrastructure project executed in the city of San José de Cúcuta in the 2018, 2019, 2020 and 2021 validities is taken. The results show that preventive and concomitant control helps to guarantee the protection of public assets, but these are exceptional mechanisms and only apply to contracts in execution where risks have been detected that may affect the resources committed. It is concluded that Decree 403 of 2020 does not imply co-administration of resources, but a more exhaustive surveillance and follow-up in specific situations and materializes in non-binding warnings for the tax manager.
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Palabras clave
Control fiscal, control preventivo y concomitante, Patrimonio público, Fiscal control, Preventive and concomitant control, Public assets
