Participatory Fiscal Oversight in Colombia: Institutional Design, Implementation, and Governance Outcomes

This article examines the Participatory Fiscal Control System (SCFP) of the Colombian Comptroller General’s Office as an institutional innovation in democratic oversight. While participatory audit mechanisms have expanded globally, the literature still lacks empirical analyses of how Supreme Audit Institutions (SAIs) operationalize citizen engagement within formal oversight cycles. This study addresses this gap by analyzing the SCFP’s conceptual foundations, regulatory architecture, and implementation mechanisms. Using a qualitative methodological approach based on document analysis, process tracing, and two in-depth case studies, the article evaluates how citizen participation contributes to fiscal accountability and governance outcomes. Findings show that the SCFP enables early risk detection, accelerates problem-solving installed public works, and strengthens accountability in large-scale social programs. The study contributes to theories of participatory and collaborative governance by proposing a conceptual model of “co-produced fiscal oversight,” and identifies policy implications for SAIs seeking to institutionalize citizen engagement as part of their accountability mandate.