Fiscal responsibility in Colombia and the impossibility of indemnifying asset losses
Treasury responsibility in Colombia: A broken tool that impedes damaged public funds of being indemnified or compensated. Treasury control is, in Colombia, a civil service that consists of watching the way that public office holders manage or handle national or public funds. Public office holders, i...
| Autor Principal: | ORDÓÑEZ VÁSQUEZ, TATIANA |
|---|---|
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Universidad Santo Tomás, Bogotá-Colombia
2016
|
| Materias: | |
| Acceso en línea: |
http://revistas.usta.edu.co/index.php/iusta/article/view/3026 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: |
Treasury responsibility in Colombia: A broken tool that impedes damaged public funds of being indemnified or compensated. Treasury control is, in Colombia, a civil service that consists of watching the way that public office holders manage or handle national or public funds. Public office holders, in fulfilling their official duties and responsibilities, shall make decisions consulting the public interests in a manner that will bear the closest public scrutiny, an obligation that goes by acting within the law. They have to proceed protecting the public funds, watching in all the technological, legal, and economic activities an adequate and correct acquisition, planning, conservation, administration, custody, exploitation, alienation, consumption, awarding, expense, investment and disposition of the public goods, according to the essential purposes of the State, and to the constitutional principles as legality, efficiency, economy, efficacy, equity, impartiality, morality, transparency, publicity and appraisal of the environmental costs. In Colombia the authorities that control the way others administrate public or national funds, are the Contraloría General de la República, the Contralorías Territoriales and Auditoría General de la República. Their comptrollership function gives public infringers away, so if they have caused damage or any detriment or commit a fail to do, they can be punished thru a fair administrative trial1 , and the public funds compensated. Neverthless exists in Colombia a strong legal action to recover damaged public patrimony, denominated “treasury responsibility”, the Corte Constitucional, top national authority in constitutional matters in Colombia has converted it, in a broken tool that somehow impedes damaged public funds compensated. With the judgment C-619 (august 8th of 2002) the Corte Constitucional imposed to administrative judge to proof gross negligence instead of culpa levis or negligence, to judge against responsibles for cause any proved fiscal damage to public funds. This decision brought as a result a legal obstacle that impedes damaged public funds of being compensated, and also instead of attacking the corruption, is sheltered the guilty deterioration of the public funds and also the tolerance of impunity. |
|---|