| TÃtulo : |
Eficacia del control fiscal ejercido por las contralorÃas territoriales de los municipios categorÃa 1 de Antioquia |
| Tipo de documento: |
documento electrónico |
| Autores: |
Mancipe Meneses, Lina Mileydi, Autor ; Muñoz Correa, Diego Alejandro, Asesor |
| Editorial: |
Manizales [Colombia] : Universidad de Manizales* |
| Fecha de publicación: |
2026 |
| Colección: |
RiDUM - Tesis y Disertaciones - Facultad de Ciencias JurÃdicas |
| Subcolección: |
MaestrÃa en Derecho Constitucional y PolÃtica Legislativa |
| Palabras clave: |
Jurisprudencia Patrimonio público Derecho Constitucional Control fiscal |
| Resumen: |
This study analyzes the effectiveness of fiscal control by the Territorial Comptroller's Offices of the municipalities of Bello, Envigado, ItagüÃ, and Rionegro during the period 2020-2024, a research that is based on the premise that fiscal control is a pillar of the Social Rule of Law aimed at safeguarding public funds and repairing patrimonial damage.
Methodologically, a mixed approach is applied with a descriptive-analytical scope and data that allow measuring effectiveness in terms of amounts recovered and processes concluded, and it is structured around three axes: the normative and jurisprudential evolution of fiscal control; the effectiveness of fiscal responsibility processes considering times of opening, imputation, and judgment; and the real capacity for reparation by evaluating findings, judgments with responsibility, and archived processes.
The background highlights the importance of the system of checks and balances in the Social State of Law and the role of comptroller offices as autonomous oversight bodies. However, institutional weaknesses are identified: normative dispersion, political origin of the comptrollers, low technical capacity, and limited public credibility.
The justification for the study lies in the need to assess whether municipal comptroller offices fulfill their constitutional mission of protecting public resources and whether their performance has had a real impact on the restitution of state assets.
The justification for the study lies in the need to evaluate whether municipal comptroller offices fulfill their constitutional mission of protecting public resources and whether their performance has had a real impact on the restitution of state assets.
The findings reveal heterogeneity and structural weaknesses, and although the current regulatory framework seeks to strengthen oversight through technologies, problems of technical independence and political capture persist. Data analysis shows systematic delays: most processes take between 1 and 3 years to be initiated, with their development concentrated near the statute of limitations.
Regarding the recovery of resources, while Itagüà and Bello showed high effectiveness in the full restitution of the awarded amounts (9.7 and 226 million respectively), Rionegro presents the greatest challenge with a significant amount pending recovery, and Envigado shows minimal activity with no awards in the period.
The thesis concludes that effectiveness does not depend on the volume of cases, but on procedural speed and the capacity for enforced collection, recommending the implementation of automated metrics, oral proceedings to reduce timeframes, as well as the technical strengthening in forensic auditing to effectively protect public assets, which entails a legislative solution concerning the role of territorial comptroller offices. |
| Tipo de medio : |
Computadora |
| En lÃnea: |
https://ridum.umanizales.edu.co/handle/20.500.12746/8180 |
| Link: |
https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i |
Eficacia del control fiscal ejercido por las contralorÃas territoriales de los municipios categorÃa 1 de Antioquia [documento electrónico] / Mancipe Meneses, Lina Mileydi, Autor ; Muñoz Correa, Diego Alejandro, Asesor . - Manizales [Colombia] : Universidad de Manizales*, 2026. - ( RiDUM - Tesis y Disertaciones - Facultad de Ciencias JurÃdicas. MaestrÃa en Derecho Constitucional y PolÃtica Legislativa) .
| Palabras clave: |
Jurisprudencia Patrimonio público Derecho Constitucional Control fiscal |
| Resumen: |
This study analyzes the effectiveness of fiscal control by the Territorial Comptroller's Offices of the municipalities of Bello, Envigado, ItagüÃ, and Rionegro during the period 2020-2024, a research that is based on the premise that fiscal control is a pillar of the Social Rule of Law aimed at safeguarding public funds and repairing patrimonial damage.
Methodologically, a mixed approach is applied with a descriptive-analytical scope and data that allow measuring effectiveness in terms of amounts recovered and processes concluded, and it is structured around three axes: the normative and jurisprudential evolution of fiscal control; the effectiveness of fiscal responsibility processes considering times of opening, imputation, and judgment; and the real capacity for reparation by evaluating findings, judgments with responsibility, and archived processes.
The background highlights the importance of the system of checks and balances in the Social State of Law and the role of comptroller offices as autonomous oversight bodies. However, institutional weaknesses are identified: normative dispersion, political origin of the comptrollers, low technical capacity, and limited public credibility.
The justification for the study lies in the need to assess whether municipal comptroller offices fulfill their constitutional mission of protecting public resources and whether their performance has had a real impact on the restitution of state assets.
The justification for the study lies in the need to evaluate whether municipal comptroller offices fulfill their constitutional mission of protecting public resources and whether their performance has had a real impact on the restitution of state assets.
The findings reveal heterogeneity and structural weaknesses, and although the current regulatory framework seeks to strengthen oversight through technologies, problems of technical independence and political capture persist. Data analysis shows systematic delays: most processes take between 1 and 3 years to be initiated, with their development concentrated near the statute of limitations.
Regarding the recovery of resources, while Itagüà and Bello showed high effectiveness in the full restitution of the awarded amounts (9.7 and 226 million respectively), Rionegro presents the greatest challenge with a significant amount pending recovery, and Envigado shows minimal activity with no awards in the period.
The thesis concludes that effectiveness does not depend on the volume of cases, but on procedural speed and the capacity for enforced collection, recommending the implementation of automated metrics, oral proceedings to reduce timeframes, as well as the technical strengthening in forensic auditing to effectively protect public assets, which entails a legislative solution concerning the role of territorial comptroller offices. |
| Tipo de medio : |
Computadora |
| En lÃnea: |
https://ridum.umanizales.edu.co/handle/20.500.12746/8180 |
| Link: |
https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i |
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