Scope of fiscal responsibility under Law 610 of 2000: Study of the expressions 'on the occasion of' and 'by contribution'

Abstract

This article examines the scope of fiscal responsibility under Law 610 of 2000 in Colombia, focusing on the expressions "on the occasion of" and "by contribution" and their impact on determining the responsibility of public officials and private individuals in managing state resources. Law 610 establishes an administrative procedure to investigate and sanction damage to public assets, distinguishing it from criminal and disciplinary sanctions. The study addresses the definition of damage, dolo or negligence in conduct, and the causal link, as well as the criteria set by the Corte Constitucional and Consejo de Estado for applying these figures. Through concrete cases, it illustrates how fiscal responsibility is not limited only to those directly managing resources but also to those who, through action or omission, contribute to the detriment of public funds. This analysis highlights the importance of a clear regulatory framework to ensure transparency and efficiency in public administration.