versão impressa ISSN 0123-5923
OCHOA DIAZ, HÉCTOR e CHARRIS REBELLON, SANDRA. PROPUESTA DE UN MODELO DE CONTROL FISCAL PARA EL ESTADO COLOMBIANO: EL SISTEMA DE CONTROL FISCAL NACIONAL. estud.gerenc. [online]. 2003, vol.19, n.89, pp. 13-42. ISSN 0123-5923.
The fiscal control model set forth in the Colombian Constitution has been in effect since 1991. It grants departments and municipalities autonomous power to organize and choose their own comptrollers. Although the model is aimed at improving the fiscal control system, clientelism and politicking have ruined the quality of the system, thereby incurring unnecessary increases of operational expenses. This has not only facilitated unlawful activities in the local government, but it has also encouraged corruption. This paper presents a diagnosis of the situation and spells out a proposal for a new model to suit the needs of an integral fiscal control system for Colombia . The model would have technical rather than political functions. To this end, it would consist of a specialized technical autonomous division of the Colombian government that would be responsible for fiscal control at different levels, i.e. central, departmental and municipal.
Palavras-chave : Fiscal control; corruption; Colombia : comptroller´s offices; internal government control; citizen oversight committees.