Análisis sobre la estructura de la Contraloría General de la República y de los elementos que componen el control fiscal en Colombia.

Abstract

The objective of this document is to bring up the basic concepts about the functioning and structures of the Office of the Comptroller General of Colombia (Contraloría General de la República) as well as the mains features of the monitoring and the control of Colombia’s fiscal management. The OCGC was createdin1923 as an administrative body. Its main mission was to reorganize public finance was and to keep the official accounting register on the Colombian’s public expenditures. Currently, the OCGC has the task to strengthen the monitoring and the control of Colombia’s fiscal management a posteriori with in the framework of the 1991 Constitution but also its missions include ensuring the good management of the public’s resources, and a good eff ectiveness of the expenditures. Sustainable development is a key parameter in this analysis of the current budget control framework as investment in the environment is an essential element of the current vision of the country’s devel opment and guides how public spending in Colombia should be targeted