El control fiscal en las entidades territoriales: un mecanismo para detectar el fraude en la administración de los recursos del Sistema General de Participaciones - Agua Potable y Saneamiento Básico (SGP-APSB)

Abstract

The decentralization process is a strategy implemented by the central governments to promote economic and social development, through the transfer of competences and resources by the central government to the different territorial entities (Departments, Districts and Municipalities). To ensure the efficient administration of the transferred resources, as well as their investment in the priority areas, the State establishes control mechanisms. In the case of Colombia, the decentralization process began to be executed from Law 715 of 2001, in which the General Participation System (GSP) was created to finance the provision of health services, education, drinking water and basic sanitation. This investigation aims to implement the logic of the forensic audit for the detection and recovery of budgetary resources that are lost in the fraud processes generated in the administration of the resources of the GSP for drinking water and basic sanitation in the Territorial Entities. Methodologically, the investigation has a descriptive character, using the documentary research technique for the analysis of the audit reports issued by the Comptroller General of the Republic of Colombia, during the execution of the PGA between 2014 and 2018. The results of the Research reveals that the control mechanisms are applied partially, generating fraud risks in the administration and execution of the resources of the GSP for the sector of Potable Water and Basic Sanitation by the Territorial Entities.