Relevant Fiscal Findings Derived from Complaints in Fiscal Control Completed by the Contraloria Departamental del Huila During the 2022 Term

Abstract

This article describes the most relevant fiscal findings derived from the complaints in fiscal control culminated by the Contraloría Departamental Huila during the 2022 term, being a pertinent topic of study in view of the need to generate knowledge about the role of complaints as a mechanism of social control in the territory. The study was of a non-experimental type, with a descriptive scope, using documentary analysis as a data collection tool. It included the review of the audit reports associated with these complaints and the prosecutors detected. Aspects related to the nature of the affected entities, the forms of audit practiced, the types of findings detected, the estimation of the damages caused to the State's assets, the estate and services associated with these irregularities and the most relevant fiscal findings are described. according to their quantity and frequency.