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

• 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:revistaspuc: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

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.