The Fiscal Control.Between the Political Control and Social Control

Abstract

As part of the research project “Political control in Colombia: a research study of the mayor Jorge Ivan Ospina government period in Santiago de Cali, one of main concerns has been the relationship between the council political control and the Comptroller fiscal control, viewed as a collaboration: coordination or cooperation. Based in the previous lines, this article explores the characteristics of this relationship from the Santiago de Cali council perspective. This article does not only focuses in the relationship for the political control exercise, it also considers the conceptual and historical issues regarding to the Fiscal control adjustments provided by the Constitution of 1991, moving towards the Fiscal control relationships – social control, to the extent in which this institution provides public information, about the management and it also receives citizen complaints and actions that affect public property in the private and public hirement, embezzlement, bribery, extortion. So, this article reports the council and citizen perception towards the comptroller management and its relationship with the political and social control.