El control fiscal posterior y selectivo en Colombia y su eficacia desde la jurisprudencia después de la constitución de 1991

Abstract

Fiscal control in Colombia has an independent and autonomous nature, but its scope and effectiveness is limited in part to the absence of immediacy in its actions, as provided for in the Constitutional Court Decision C-103/2015; where the superior regulated in the 1991 letter is reaffirmed and ratified as a subsequent and selective fiscal function, objecting to the action of eliminated prior control under the penalty of committing a co-administration, as this gave the main source for this change to become a focus of corruption; consequently, the current system is far from what is expected for a democratic social state of law and even more so with a weak articulation with the various sources of public spending resources, a proposal of concomitant control without judging the process with the intention of prevent possible harm is the proposal raised by the Comptroller General of the Republic is envisioned as an outlet to reach an effective process of fiscal control in Colombia and restore confidence in the vigilant entity of state resources, in order to provide the solides of public investment that ultimately is the purpose of a social state of law