Impact of Fiscal Control in Colombia
Abstract
Fiscal control in Colombia is a key tool to ensure transparency and the efficient use of public resources. This system, regulated by the 1991 Constitution and primarily enforced by the Office of the Comptroller General, focuses on selective and post-operative oversight of fiscal activities. Its main impact lies in the fight against corruption and the improvement of public sector efficiency through audits and performance evaluations.
Despite progress, fiscal control faces challenges such as limited technological and human resources, decentralization, and political influence in some comptroller offices. To enhance its effectiveness, the implementation of new technologies and continuous training for auditors are proposed. Strengthening fiscal control will be essential to ensure transparency and optimize the use of public funds in the future.
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References
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