La modernización de la oportunidad del ejercicio del control fiscal en Colombia, elemento de fortalecimiento de la función fiscalizadora

Abstract

By definition of the constitutional text of 1991, the fiscal control exercised by the Comptroller General of the Republic has a later and selective character, unlike the Political Constitution of 1886 that enshrined the same as prior and selective. However, this later and selective character of fiscal control, despite having a constitutional rank, has been autonomously reconsidered by the Comptroller General of the Republic as of 2012, through Organic Resolution N.º 6680 of 2012, establishing Parameters and instruments to ensure that its control function is “real-time”, that is to say, that this control takes place simultaneously with the execution of the activities and procedures of the entities that are subject to its surveillance, with arguments of the preeminence of the general interest. This research analyzes the aforementioned resolution that opens the debate, not only because of its constitutional relevance, but also because it generates the risk that when this simultaneous control is exercised, the Comptroller General of the Republic incurs a possible co-administration, the entities or individuals subject to their supervision, while at the same time being able to lead to a dampening and slowing of the execution of their activities, going against the principles of state activity