The administrative precedent in the fiscal responsibility process in Colombia

Abstract

This article reflects the results of  a socio-legal, qualitative research with descriptive analytical scope, which  aimed  to analyze the application of administrative precedent in the process of Fiscal Responsibility in Colombia, as a mechanism that guarantees the rights of the subjects investigated, thus seeking to make effective the Constitutional principles of legal certainty, good faith, equality and legitimate expectations of the subjects investigated in the framework of a process of fiscal responsibility; starting from the doctrinal normative development of judicial precedent to bring us closer to the concept of administrative precedent, its characteristics and practical application in the process of fiscal responsibility in charge of fiscal control bodies such as the Comptroller General of the Republic,   Territorial Comptrollers and the Auditor General of the Republic; identified in a first chapter the structure of the process of fiscal responsibility in Colombia and its guarantees of protection of the rights of the subjects investigated, to in a second, outline the development of the theory of administrative precedent in Colombia and its development in the process of Fiscal Responsibility, which allowed us to conclude that the administrative precedent in Colombia has a potential link, not only under article 10 of Law 1437 of 2011, but also as a mechanism of effectiveness of the political charter, seeking to guarantee the rights of the subjects investigated.