Constitución en Inglés

197 Corte Constitucional de Colombia 14. In exceptional cases foreseen by law, intervene in the functions of surveillance and control whose competence belongs to Territorial Comptroller Offices. Such intervention may be requested by the local government, the corporation elected by the people of the respective territorial entity, a permanent commission of the Congress of the Republic, citizens by means of any of the mechanisms of citizen participation, the Territorial Comptroller Office itself, or other parties or entities defined by the law. 15. Present to the House of Representatives the General Account of the Budget and Treasury and certify the financial statement presented to Congress by the Accountant General of the Nation. 16. Exercise, directly or through the entity’s public servants, the judicial police functions that are required to exercise surveillance and fiscal control in all their modalities. The law will regulate the matter. 17. Impose sanctions ranging from fines to suspension on persons who neglect the obligation to give information or who prevent or hinder the exercise of fiscal oversight and control, or who fail to fulfill fiscal obligations stipulated by law. Likewise impose sanctions on representatives of entities that, with deceit or culpable behavior, during two (2) consecutive fiscal periods fail to close accounts, or if they are not obligated to render accounts, fail to obtain a favorable evaluation in equivalent proceedings. 18. Other attributions established by the law.