Adherence of the Fiscal Oversight and Control Regime to Public Management and Administration Principles in the Colombian Constitutional Framework

Abstract

This article examines the evolution of the fiscal oversight and control regime in Colombia from the perspective of public management and administration. Through a qualitative analysis of doctrine, legislation, and jurisprudence, the study seeks to understand how this system has evolved, particularly following the 1991 constitutional reform. The research reveals significant progress in implementing a more proactive and preventive fiscal control framework, focused on efficiency, economy, and equity. However, persistent challenges remain, such as effective resource management and the prevention of corruption. The methodology employed combines an exhaustive review of academic literature with an analysis of key documents, such as judicial rulings. The findings highlight the importance of strengthening the autonomy of territorial comptroller offices and promoting greater coordination among oversight entities to effectively combat corruption. In conclusion, this study underscores the close relationship between fiscal oversight and public administration, emphasizing the need for efficient and responsible public management to ensure the proper use of state resources. It concludes that while important advances have been made, challenges remain that require constant attention from the competent authorities.