Fiscal control and its incorporation to the system of checks and balances in Colombia

Abstract

In this article, the fiscal oversight established in the Political Constitution of Colombia is studied from a legal hermeneutic approach, from the analysis of the main foundations and modalities of this control mechanism, such as subsequent and concomitant control against acts and decisions of the public administration. Subsequently, some of the principles that guide the execution of this control activity will be identified, and then the identification of fiscal surveillance within the system of checks and balances will be planted. Finally, it is concluded that fiscal control is a constitutional mechanism to protect public patrimony within the framework of an active exercise of the principle of checks and balances and citizen intervention.