Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility

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Constitutional doctrine has little addressed on the General Comptroller of the Republic and its controlling function of public resources execution and management. Efforts have been made to explain this situation in other realities, regarding high budgetary, accounting and auditing content needed to...

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Detalles Bibliográficos
Autor: García Cobián Castro, Erika
Formato: artículo
Fecha de Publicación:2013
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/8910
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/8910
Nivel de acceso:acceso abierto
Materia:constitutional State
sanctioning powers
public expenditure
General Comptroller
functional administrative responsibility
Estado constitucional
facultades sancionadoras
gasto público
Contraloría General
responsabilidad administrativa funcional
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oai_identifier_str oai:ojs.pkp.sfu.ca:article/8910
network_acronym_str REVPUCP
network_name_str Revistas - Pontificia Universidad Católica del Perú
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dc.title.none.fl_str_mv Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
Control gubernamental del gasto público en el Estado constitucional: reflexiones a propósito de la aprobación de las facultades sancionadoras de la Contraloría General en materia de responsabilidad administrativa funcional
title Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
spellingShingle Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
García Cobián Castro, Erika
constitutional State
sanctioning powers
public expenditure
General Comptroller
functional administrative responsibility
Estado constitucional
facultades sancionadoras
gasto público
Contraloría General
responsabilidad administrativa funcional
title_short Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
title_full Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
title_fullStr Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
title_full_unstemmed Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
title_sort Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
dc.creator.none.fl_str_mv García Cobián Castro, Erika
author García Cobián Castro, Erika
author_facet García Cobián Castro, Erika
author_role author
dc.subject.none.fl_str_mv constitutional State
sanctioning powers
public expenditure
General Comptroller
functional administrative responsibility
Estado constitucional
facultades sancionadoras
gasto público
Contraloría General
responsabilidad administrativa funcional
topic constitutional State
sanctioning powers
public expenditure
General Comptroller
functional administrative responsibility
Estado constitucional
facultades sancionadoras
gasto público
Contraloría General
responsabilidad administrativa funcional
description Constitutional doctrine has little addressed on the General Comptroller of the Republic and its controlling function of public resources execution and management. Efforts have been made to explain this situation in other realities, regarding high budgetary, accounting and auditing content needed to carry out auditing activities constitutionally assigned to this kind of entities. Nevertheless, identifying competences of the General Comptroller of the Republic and its nature of autonomous constitutional body shapes an important expression of Constitutional State and the principle of powers division. This entity controls State’s Public Budget execution contributing to constitutional property protection, legality of budget implementation and the appropriate management of public resources, also the «efficiency» of social needs, proper functioning of public administration and prevention of corruption, among others duties. This article analyzes the constitutional mission of the General Comptroller in a Constitutional State promoting the process of given a constitutional status to the legal system in its area of influence, also optimizing constitutional properties protected. For such purpose, the 29622 recent law («Law that modifies the 27785 Organic Law of National Control System and the General Comptroller of the Republic extending powers in order to sanction in accordance of functional administrative responsibility») shall be used as object of constitutional analysis.
publishDate 2013
dc.date.none.fl_str_mv 2013-11-21
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
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dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/8910
url http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/8910
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/8910/9315
dc.rights.none.fl_str_mv Derechos de autor 2016 Derecho PUCP
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2016 Derecho PUCP
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv Derecho PUCP; No. 71 (2013): The Constitutionalization of Peruvian Law: Twenty Years after the Political Constitution of Peru (1993); 443-475
Derecho PUCP; Núm. 71 (2013): La Constitucionalización del Derecho Peruano: A Veinte Años de la Constitución Política del Perú (1993); 443-475
Derecho PUCP; n. 71 (2013): La Constitucionalización del Derecho Peruano: A Veinte Años de la Constitución Política del Perú (1993); 443-475
2305-2546
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reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
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spelling Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibilityControl gubernamental del gasto público en el Estado constitucional: reflexiones a propósito de la aprobación de las facultades sancionadoras de la Contraloría General en materia de responsabilidad administrativa funcionalGarcía Cobián Castro, Erikaconstitutional Statesanctioning powerspublic expenditureGeneral Comptrollerfunctional administrative responsibilityEstado constitucionalfacultades sancionadorasgasto públicoContraloría Generalresponsabilidad administrativa funcionalConstitutional doctrine has little addressed on the General Comptroller of the Republic and its controlling function of public resources execution and management. Efforts have been made to explain this situation in other realities, regarding high budgetary, accounting and auditing content needed to carry out auditing activities constitutionally assigned to this kind of entities. Nevertheless, identifying competences of the General Comptroller of the Republic and its nature of autonomous constitutional body shapes an important expression of Constitutional State and the principle of powers division. This entity controls State’s Public Budget execution contributing to constitutional property protection, legality of budget implementation and the appropriate management of public resources, also the «efficiency» of social needs, proper functioning of public administration and prevention of corruption, among others duties. This article analyzes the constitutional mission of the General Comptroller in a Constitutional State promoting the process of given a constitutional status to the legal system in its area of influence, also optimizing constitutional properties protected. For such purpose, the 29622 recent law («Law that modifies the 27785 Organic Law of National Control System and the General Comptroller of the Republic extending powers in order to sanction in accordance of functional administrative responsibility») shall be used as object of constitutional analysis.La doctrina constitucional se ha ocupado poco de la Contraloría General de la República y de su función de control sobre la ejecución y gestiónde recursos públicos en el Estado. Esta situación se ha tratado de explicar enotras realidades en función del alto contenido presupuestario, contable y de auditoría de la actividad fiscalizadora atribuida constitucionalmente a esta clase de entidades. No obstante, la delimitación competencial de la Contraloría General de la República y su condición de organismo constitucional autónomo configuran una manifestación importante del Estado constitucional y su principio de división de poderes. Dicho organismo controla la ejecución del presupuesto público del Estado y contribuye a la protección de bienes constitucionales, como la legalidad de la ejecución presupuestal y la adecuada gestión de recursos públicos, la «eficiencia de las necesidades sociales», el buen funcionamiento de la administración estatal y la prevención de la corrupción, entre otros. El presente artículo se propone analizar la misión constitucional de la Contraloría General de la República en el Estado constitucional, con el fin de contribuir a la promoción del proceso de «constitucionalización del ordenamiento jurídico» en el ámbito de la actuación e influencia de dicha entidad y la optimización de los bienes constitucionales que protege. Para tal efecto, se utilizará como objeto de análisis constitucional la reciente ley 29622, «Ley que modifica la ley 27785, Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República, y amplía las facultades en el proceso para sancionar en materia de responsabilidad administrativa funcional».Pontificia Universidad Católica del Perú2013-11-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/derechopucp/article/view/8910Derecho PUCP; No. 71 (2013): The Constitutionalization of Peruvian Law: Twenty Years after the Political Constitution of Peru (1993); 443-475Derecho PUCP; Núm. 71 (2013): La Constitucionalización del Derecho Peruano: A Veinte Años de la Constitución Política del Perú (1993); 443-475Derecho PUCP; n. 71 (2013): La Constitucionalización del Derecho Peruano: A Veinte Años de la Constitución Política del Perú (1993); 443-4752305-25460251-3420reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/derechopucp/article/view/8910/9315Derechos de autor 2016 Derecho PUCPinfo:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/89102025-01-14T22:21:50Z
score 13.04064
Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility
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