{"id":1903,"date":"2021-12-27T15:19:10","date_gmt":"2021-12-27T20:19:10","guid":{"rendered":"https:\/\/www.itrc.gov.co\/observatorio\/?p=1903"},"modified":"2024-10-02T19:12:40","modified_gmt":"2024-10-03T00:12:40","slug":"ley-42-de-1993","status":"publish","type":"post","link":"https:\/\/www.itrc.gov.co\/observatorio\/ley-42-de-1993\/","title":{"rendered":"Ley 42 de 1993"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1903\" class=\"elementor elementor-1903\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7461cb8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7461cb8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9a0e91c\" data-id=\"9a0e91c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa3c32c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa3c32c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7274a39\" data-id=\"7274a39\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9bb5e5 elementor-widget elementor-widget-text-editor\" data-id=\"e9bb5e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: center; margin: 0; font-size: 36px;\"><span style=\"color: #15294c;\"><strong>Ficha T\u00e9cnica<\/strong><\/span><\/h2><h4 style=\"text-align: center; margin: 0; font-size: 16px;\"><span style=\"color: #15294c;\"><strong>Ley 42 de 1993<\/strong><\/span><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6677c34 elementor-widget elementor-widget-text-editor\" data-id=\"6677c34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<span style=\"color: #15294c; margin: 10px 0 20px 0;\">Resumen General<\/span>\n<p style=\"color: #414141;\">Esta ley trata sobre la organizaci\u00f3n del sistema de control fiscal financiero en Colombia y los organismos que lo ejercen, norma de gran importancia que reglamenta la vigilancia del control fiscal de las entidades, teniendo dentro de sus principales art\u00edculos el art\u00edculo 26 el cual se\u00f1alaba  la facultad de la Contralor\u00eda General de la Republica \u2013CGR- de ejercer el control posterior, en forma excepcional, sobre cualquier entidad territorial, norma que a pesar de ser derogada por el Decreto Ley 403 de 2020, en el cual se reglament\u00f3 el fortalecimiento del control fiscal, a\u00fan reguila ciertos aspectos de importancia para el funcionamiento de las Controlar\u00edas. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f40803 elementor-widget elementor-widget-text-editor\" data-id=\"7f40803\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<span style=\"color: #15294c; margin: 0;\">Tipo de Documento\n<\/span>\n<p style=\"color: #414141; margin: 0;\">Ley<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65cf76d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"65cf76d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ad897 elementor-widget elementor-widget-text-editor\" data-id=\"e2ad897\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<span style=\"color: #15294c; margin: 0;\">Nombre o N\u00famero<\/span>\n<p style=\"color: #414141; margin: 0;\">Ley 42 de 1993<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af06f6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9af06f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf0852a elementor-widget elementor-widget-text-editor\" data-id=\"bf0852a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<span style=\"color: #15294c; margin: 0;\">T\u00edtulo<\/span>\n<p style=\"color: #414141; margin: 0;\">Sobre la Organizaci\u00f3n del sistema de control fiscal financiero y los organismos que lo ejercen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4228a53 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4228a53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3aa482c elementor-widget elementor-widget-text-editor\" data-id=\"3aa482c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #15294c; margin: 0;\">Fecha de Expedici\u00f3n<\/span><\/p><p style=\"color: #414141; margin: 0;\">Enero 26 de 1993. Diario oficial No. 40.732 de 27 de enero de 1993.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0db36a4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0db36a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-add53d4 elementor-widget elementor-widget-text-editor\" data-id=\"add53d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<span style=\"color: #15294c; margin: 0;\">Fuente del Documento<\/span>\n<p style=\"color: #414141; margin: 0;\">Funci\u00f3n P\u00fablica.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b93ed92 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b93ed92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce90c3 elementor-widget elementor-widget-text-editor\" data-id=\"4ce90c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<span style=\"color: #15294c; margin: 0;\">Notas Relevantes<\/span>\n<p style=\"color: #414141; margin: 0;\">Norma derogada parcialmente por Decreto 276 de 2000, Le 644 de 2001, ley 610 de 2000 y Decreto ley 403 de 2020.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc72577 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dc72577\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d5357a elementor-widget elementor-widget-text-editor\" data-id=\"1d5357a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<span style=\"color: #15294c; margin: 0;\">Palabras Clave<\/span>\n<p style=\"color: #414141; margin: 0px;\">Control fiscal, gesti\u00f3n fiscal, vigilancia, ley, hacienda nacional, cuentas, contralor\u00edas, participaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e317db3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e317db3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a3782c elementor-widget elementor-widget-button\" data-id=\"8a3782c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.itrc.gov.co\/observatorio\/wp-content\/uploads\/2021\/12\/Ley_42_de_1993.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DESCARGAR PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ficha T\u00e9cnica Ley 42 de 1993 Resumen General Esta ley trata sobre la organizaci\u00f3n del sistema de control fiscal financiero en Colombia y los organismos que lo ejercen, norma de gran importancia que reglamenta la vigilancia del control fiscal de las entidades, teniendo dentro de sus principales art\u00edculos el art\u00edculo 26 el cual se\u00f1alaba la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-1903","post","type-post","status-publish","format-standard","hentry","category-repositorio-juridico"],"_links":{"self":[{"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/posts\/1903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/comments?post=1903"}],"version-history":[{"count":2,"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/posts\/1903\/revisions"}],"predecessor-version":[{"id":1906,"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/posts\/1903\/revisions\/1906"}],"wp:attachment":[{"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/media?parent=1903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/categories?post=1903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.itrc.gov.co\/observatorio\/wp-json\/wp\/v2\/tags?post=1903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}