
handle: 11634/55286
This article presents a brief analysis of the extinct procedural figure of the “Automatic Control of Legality of Fiscal Responsibility Rulings”. First of all, it is important to highlight that, according to Article 117 of the Political Constitution of Colombia, the Public Prosecutor's Office and the Office of the Comptroller General of the Republic are control bodies. Article 119 establishes that the Comptroller's Office has the competence to oversee fiscal management and control the results of the administration. Title X of the Constitution, in Articles 267 and following, specifies the powers, functions and responsibilities of this technical control body. The innovation introduced by Legislative Act 04 of 2019 and related regulations is the creation of an automatic control of legality for fiscal responsibility rulings, which due to their administrative nature have a particular and specific scope. This article addresses the problems that arose with the application of this new means of control in the jurisdictional venue, examining the challenges and implications of this normative evolution.
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