Concept of fiscal manager in decisions of the comptroller general of the republic in contractual matters. Strict responsibility?

Abstract

In this work, a conceptual and jurisprudential deepening is carried out about the concept of fiscal manager, especially from a functional perspective and in contractual matters. Making an analysis of the elements, components, scope and development of the responsibility of public managers when a detriment in the public treasury is verified. identifying responsibility, and how they do it in their different modalities. And finally, a practical and legal analysis of the reality of fiscal management and control was carried out, in order to determine the legal advances, the challenges, the difficulties and subtractions and legal implications around this legal figure. A doctrinal affiliation is recognized, unlike issues from other branches of law, however, an objective and detailed study was made about the research topic and the way in which public officials and individuals who manage public resources are held accountable when by Their willful action or omission causes patrimonial damage to the State and public finances. In accordance with the above, a descriptive scope investigation with a qualitative approach was carried out that, through the bibliographic study and the jurisprudential analysis, develops the fund of management and fiscal responsibility.