Editorial

Abstract

The country is experiencing a unique political situation where issues such as participatory democracy and territorial equity are at the center of the debate. In response to this situation, our goal is to transform the Visible Control Journal into a medium that allows the General Audit Office of the Republic, as the entity responsible for its editing and production, to consolidate its leadership in the reflection on the oversight and management of public resources. We aim to adopt a perspective that encompasses the diverse regions and localities of Colombia. In this way, we hope to contribute to the strengthening of fiscal control at the territorial level, endowing it with a decentralized character that guarantees the satisfaction of citizens' needs and ensures the full fulfillment of the goals enshrined in the Constitution within the framework of a Social State of Law.