Efectos de la descentralización en el control fiscal colombiano : un estudio de caso comparado entre la Contraloría General de la República y la Contraloría Departamental del Chocó desde la perspectiva de las Relaciones Intergubernamentales 2018-2022

Abstract

The purpose of this monograph is to analyze the current conditions of intergovernmental relations between the Departmental Comptroller of Chocó and the Comptroller General of the Republic in compliance with their missionary and constitutional role of surveillance and fiscal control in the department of Chocó; to do this, we start from the description of the constitutional and legal framework that defines the relationships between levels in the Office of the Comptroller General of the Republic and its sections; in turn, the differences between the strategic plan of both entities are recognized; Likewise, the difficulties that arise in the intergovernmental relations of these two comptrollerships in terms of surveillance and fiscal control are identified; and, finally, the mechanisms that allow the improvement of intergovernmental relations for one and the other are established, with a view to the decentralization of fiscal control.