Territorial fiscal control. Diagnostic and outlook

This document contains the research results of the territorial fiscal control improvement proposal project, developed  by  Rosario  University  with  the support by  the  German Technical Cooperation Agency (GTZ). In short, it analyzes and identifies the principal problems of the Colombian territorial fiscal control system on the first level, (Contraloría General de la República Office, Departmental, Municipal and District Controller Offices) offering a general view of the performance and the distribution of responsibilities between the different fiscal control bodies. The document is structured as follows: l) introduction and constitutional scheme of the fiscal control system, 2) a description of the distribution of responsibilities between the different fiscal control bodies, 3) the development of territorial fiscal control with reference to jurisprudence,  4) territorial fiscal control, 5) quality of territorial fiscal control and 6) reform proposals and conclusions. Among the proposals  analyzed  in this  project  we  have,  the depoliticization  on  the election of the employees in charge of territorial fiscal control, the financing necessary to realize that control, sourced from territorial entities own resources and the achievement of economies of scale thought the merging of control bodies; Another proposal involves the integration of territorial fiscal control with the second level control by means of .the application of support mechanism to the control function exercise by Contraloría General de la República Office, and a improvement of information systems, indicators and evaluations applied by territorial controller offices.