Importance of the correct application of budgetary principles in Public Procurement in Colombia. Case of final report of regularity audit Fund of Economic Benefits, Unemployment and Pensions FONCEP contract No. 0062 signed with the Francisco José De Caldas District University

To talk about public contracting, one would necessarily have to go through the legal obligation that each and every one of the public entities in Colombia have, regarding the fulfillment of public service through the celebration of state contracts, which are framed under the constitution Politics of Colombia (CPC) as supreme norm, the legal contracting statute under Law 80 of 1993 with its regulatory decrees and the public contracting manuals of each entity; The latter, are allowed by virtue of their autonomy, their mission and the regime that each one has, however, they must always be framed under the provisions of the Law. State contracting is based on the Political Constitution of Colombia of 1991, under its Article 2 which establishes “The essential purposes of the State are: to serve the community, promote general prosperity and guarantee the effectiveness of the principles, rights and duties enshrined in the Constitution (...)” (Const., 1991, art. 2). It is for this reason that a tour will be made of two budgetary principles that support and base this analysis, which in financial matters has effects that generate criminal, administrative and fiscal events; hence the great importance of these.

• Autores: Rangel Diaz, Katerine Del Carmen
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2021
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/40033
• Acceso en línea: https://hdl.handle.net/10654/40033
• Palabra clave: CONTRATOS PUBLICOS; AUDITORIA INTERNA; GASTOS PUBLICOS; HACIENDA PUBLICA; Law 80 of 1993; Law 1150 of 2007; State Contracting; Decree 111 of 1996; direct contracting; principle of budget planning; principle of annuality; regularity audit report; FONCEP; Ley 80 de 1993; Ley 1150 de 2007; Contratación Estatal; Presupuesto público; contratación directa; principio de planeación presupuestal; principio de anualidad; informe de auditoría de regularidad; FONCEP
• Rights: openAccess
• License: http://creativecommons.org/licenses/by-nc-nd/4.0/