其他摘要：This article attempts to briefly review the managements systems and applicable fiscal control in Colombia, the procedures devised by the legislature to compensate the damages caused to the public purse, and of the current situation in the management of public resources. Similarly, this paper serves as a vehicle to demonstrate certain behaviors not contained in current regulations in fiscal control, and to make certain proposals about possible changes of the current fiscal regime.
关键词：Estado social de derecho;administración pública;servidores públicos;contraloría;gestión fiscal;control fiscal
