Fiscal control in public administration in the Magdalena

Abstract

The aim of this article is an analysis and identify the importance of the implementation of the fiscal control exerted by the General Comptrollership of the Magdalena (CGM) as a strategic tool in the management of territorial and private bodies that manage state resources in the Department of Magdalena, starting from the year 2012;which has the good management of public resources, especially financial, thus avoiding any risk of corruption among the entities supervised and controlled by the CGM, under the parameters established in the national Constitution and the laws enacted by the State, designed to give greater autonomy to the Comptroller of the country for the exercise of its function of fiscal control is reached. As well, knowing the results that the Comptroller General of the Magdalena has obtained through the process of Control Prosecutor exercised territorial and private bodies which manage resources in the Department of Magdalena State, from the year 2012. Given the conditions laid down in the preceding paragraphs, this article was the product of the predeployment of observation and analysis of audit reports generated by the CGM and the existing legislation on the subject and other studies conducted by the General audit of the Republic and the Office of the Comptroller- General.