Fortaleciendo la capacidad de la contraloría departamental del amazonas para vigilar la gestión territorial: una aproximación desde la perspectiva financiera y de talento humano

Abstract

In Colombia, departmental comptroller's offices oversee territorial public entities' administrative and financial management. The fulfillment of their mission generates credibility and trust, both institutionally and socially. They are also responsible for ensuring that other public entities fulfill their mission and, therefore, that citizens benefit from the services the national government provides. Given the importance of the functions of the departmental comptrollers' offices, the present exercise under the descriptive and explanatory research method analyzed the financial and human talent capacity of the Amazonas Departmental Comptroller's Office. This study used the Political Constitution of Colombia, legislative acts, laws, decrees, ordinances, and resolutions, which dictate the functions of the Comptroller's Office in Colombia. Also, it used the results of the measurements of institutional management and performance, the evaluation of the levels of corruption risks of the governmental entities, the questionnaire of open questions applied to the Comptroller's Office of the Department of Amazonas, and pronouncements of the "Auditoria General de la República" through its Rendiciones de Cuentas and audits. In conclusion, although these control bodies enjoy independence and autonomy, they are limited by scarce resources, lack of training to strengthen the skills of public servants linked and expansion of these staff plants, and greater concentration of staff in administrative areas. Because of these and other deficiencies, they seek resources through relationships with the Comptroller General's Office, departmental assemblies, and municipal mayors' offices (Ortiz & Ordóñez, 2018), which induces the territorial Fiscal Control to be politicized, and its effectiveness is questioned. These events gave rise to Legislative Act 04 of 2019 (Valbuena, 2019).