Fiscal control and public administration

Abstract

As a result of the arrival of the pandemic, the public administration had to modify its management processes in order to adapt, become adaptive organizations and incorporate new forms of management, in order to reach the communities. The modifications applied within its processes have had an impact on front-line personnel, because this human capital responsible for important decisions in the organization has to be trained. In this sense, it is undeniable that public organizations require the necessary tools to transform resources (material, financial and human talent) under the principles of efficiency and effectiveness. Therefore, under documentary research, this product is proposed to capture the existing relationship between fiscal control and public administration, once the pandemic is over. It is concluded that there is a break in the traditional way of organizations of carrying out or executing their processes, forcing management to look for new ways of carrying out their processes without leaving aside effectiveness, efficiency and control.