La eficacia del control posterior y selectivo durante el período 2014-2018 en el ejercicio del control fiscal realizado por la Contraloría General de la República previo la entrada en vigencia del acto legislativo 04 de 2019
Rodríguez Rincón, Sergio Andrés | 2021
One of the main methods that the state has for the fulfillment of its purposes is the use of public resources, with which the implementation of policies, plans, programs and projects is carried out, aimed at satisfying the basic needs of its fellow citizens, at its various levels and economic and social aspects. Thanks to this, the need arises to implement a fiscal control over the treasury and the Colombian Political Constitution in articles 119 and 267, gives that responsibility to the Comptroller General of the Republic and the Territorial Comptrollers, to carry out a subsequent control and selective to the activities carried out by the entities that are part of the state structure and individuals who administer or manage the money and assets of the Nation. The actions of the Comptroller General of the Republic are subject to its limits of competence, once the damage has been consummated and the actions to compensate the patrimonial damage and in compliance with the constitutional mandate to safeguard public resources and compensate the damage caused to the public patrimony as a result of a fraudulent or seriously culpable action by one of its agents, opening for the 2014-2018 period a total of 4,141 tax liability proceedings for an amount of $ 21.6 billion, therefore, aspects related to the effectiveness of the subsequent and selective control during the 2014-2018 period in the fiscal control exercise carried out by the Office of the Comptroller General of the Republic prior to the entry into force of legislative act 04 of 2019.