Stemming largely from the historical and structural weaknesses of Colombia’s governance system, mismanagement and lack of effective control of public resources have hampered Colombia's socioeconomic progress. A solid integrity system that offers inclusive policies and effective public services and mitigates the risks of corruption is essential to consolidate the rule of law and to reduce poverty and inequality. The COVID-19 crisis has accentuated several of these challenges and increased the relevance of effective and efficient management and control.
To strengthen its integrity system, the supreme audit institution (SAI) of Colombia, the Comptroller General of the Republic (CGR), obtained a new constitutional mandate in 2019. The reform introduced the possibility of exercising a preventive and concomitant control for real-time supervision of the execution of public resources. This is a paradigmatic shift in the way fiscal control is understood and exercised in Colombia.
The CGR asked the OECD to examine the progress made so far, as well as the challenges encountered in the implementation of the new preventive and concomitant control. While identifying areas for improvement and adjustments, the report highlights the added value of this new function and emphasises the untapped potential of the CGR's role in helping change the traditional way of auditing toward a more modern and supportive approach between the SAI and the public administration.
The report builds on the OECD’s work and experience in supporting countries in the implementation of the OECD Recommendation on Public Integrity. It provides concrete recommendations to strengthen external control in Colombia, and to ensure that the CGR reform is maintained and leveraged to improve the country’s system of control. In addition, the report provides a baseline in relation to preventive and concomitant control and its developments in Latin America, highlighting international experiences of SAIs in this field. The OECD will continue to work with SAIs in the context of its Auditors Alliance, as well as through its audit and risk management reviews, in support of better policies for better lives.