Examinando por Materia "Responsabilidad fiscal"

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    Ítem
    La deferencia al criterio empresarial aplicada al proceso de responsabilidad fiscal
    (Universidad EAFIT, 2019) Acevedo Martelo, Sebastián; Londoño Agudelo, Andrea; Hofmann del Valle, Luis Eduardo
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    Publicación
    La vinculación del asegurador en el marco del proceso de responsabilidad fiscal con fundamento en la expedición de pólizas Claims Made
    (Universidad EAFIT, 2024) Cuartas Orrego, Tomás; Estrada Escobar, Luis Felipe
    This research paper provides a brief descriptive overview of the procedure contemplated by the legislature aimed at completing the fiscal responsibility process, while identifying its main characteristics. Subsequently, it delves into the main topic of the text, which concerns the involvement of insurance companies in procedures conducted by comptroller offices based on the issuance of policies known as "claims made" policies. The main objective of the text is to study some practical challenges arising from the interpretation and application by the General Comptroller of the Republic of "claims made" policies, particularly considering the guidelines established in Circular 005 of 2020 by the Comptroller. Finally, two scenarios, one procedural and one non-procedural, will be addressed, which are suitable for mitigating or avoiding the risks arising from potential irregular decisions of the fiscal control entity.