Abstract

MALDONADO NARVAEZ, Marlon Iván. Fiscal control and its setting within the Social State of law. Rev. Fac. Derecho Cienc. Polit. - Univ. Pontif. Bolivar. [online]. 2014, vol.44, n.120, pp.129-152. ISSN 0120-3886.

Subsequent to Political Constitution of 1991, the fiscal control that formerly had existed in Colombia, had to be adapted to the new Social State of Law guidelines. Such adaptation implies, on one hand, the observance of the proper regulations of the States of Law in regard to the establishment of rules and sanctions for behaviors that may affect the public treasury; on the other hand, in social matters it implies the assumption of some ethical and moral nature commitments that the administrators of public funds must show to tend with the objectives and minimum guarantees that the State should offer to its co-associates. However, the double facet that must observe the fiscal control in Colombia, as a Social State of Law, must trend for the corruption reduction and prevent public resources deviation for the purposes for which they were established within a given financial planning.

Keywords : Fiscal control; Social State; State of law; corruption; nation's resources.

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