Representantes legales no pueden celebrar contratos con personas que aparezcan en el boletín de responsables fiscales

Representantes legales no pueden celebrar contratos con personas que aparezcan en el boletín de responsables fiscales

Así lo señaló la Contraloría General de la República -CGR- en un reciente concepto, en el que la entidad dio respuesta a interrogantes en torno a los efectos del fallo con responsabilidad fiscal y la inscripción en el boletín de responsables fiscales del sancionado.

Naturaleza y consecuencias del fallo con responsabilidad fiscal

La CGR resaltó en primer lugar que el fallo con responsabilidad fiscal es de naturaleza resarcitoria, por lo cual no tiene un carácter sancionatorio ni penal. A ese respecto destacó la entidad lo señalado por la Corte Constitucional en la sentencia C-131 de 2003:

“En sucesivos pronunciamientos la Corte Constitucional ha reiterado el criterio según el cual la responsabilidad fiscal “no tiene un carácter sancionatorio ni penal respecto ha sostenido la corte que “la declaración de responsabilidad tiene una finalidad meramente resarcitoria, pues busca obtener la indemnización por el detrimento patrimonial ocasionado a la entidad estatal. es, por lo tanto, una responsabilidad independiente y autónoma, distinta de la disciplinaria o de la penal que pueda corresponder por la comisión de los mismos hechos”.

Consecuencias del fallo con responsabilidad fiscal

Del fallo con responsabilidad fiscal se desprenden consecuencias que si bien están relacionadas por su origen y finalidades tienen características que las diferencian:

Jurisdicción coactiva: Señalada por los artículos 106 y siguientes del Decreto Ley 403 de 2020, para el cobro de los créditos fiscales que nacen de los alcances líquidos contenidos en los fallos con responsabilidad fiscal contenidos en providencias debidamente, ejecutoriadas, así como de las pólizas de seguros y demás garantías a favor de las entidades públicas que se integren a fallos con responsabilidad fiscal.

Boletín de responsables fiscales: Señalada en los incisos 1 y 2 del artículo 60 de la Ley 610 de 2000, debiéndose inscribir y publicar por parte de la Contraloría General de la República los nombres de las personas naturales o jurídicas a quienes se les haya dictado fallo con responsabilidad fiscal en firme y ejecutoriado y no hayan satisfecho la obligación contenida en él.

Características y contenido del dato en el boletín de responsables fiscales

Según lo ha manifestado la Corte Constitucional, el boletín de responsables fiscales contiene los nombres de las personas -naturales o jurídicas- a quienes se les haya dictado fallo con responsabilidad fiscal en firme y ejecutoriado y que no hayan satisfecho la obligación contenida en él. El boletín se publica con periodicidad trimestral y es alimentado con la información suministrada por las contralorías territoriales que consiste en una relación de las personas a quienes se les haya dictado fallo con responsabilidad fiscal, las que hubieren acreditado el pago correspondiente, los fallos que hayan sido anulados por la jurisdicción contenciosa y las revocatorias directas que se hayan proferido, ello con el fin de incluir o retirar sus nombres del boletín. Contempla, además, que los nominadores y demás funcionarios competentes deberán abstenerse de nombrar o posesionar a quienes allí aparezcan.

La finalidad de dicho boletín es proteger la integridad patrimonial del Estado y contribuir a la eficacia de las funciones que competen a la Contraloría General de la República como instrumento de verificación identificando a los sujetos que han ocasionado detrimento patrimonial.

De conformidad con el artículo 60 de la Ley 610 de 2000, para el reporte en el Boletín de Responsables Fiscales es suficiente que la decisión se encuentre en firme y ejecutoriada en los términos de los artículos 56 y 58 de la misma ley, siendo obligatorio el reporte y registro en el boletín de responsables fiscales del dato de los nombres de las personas naturales o jurídicas que no hayan satisfecho la obligación contenida en el fallo con responsabilidad fiscal.

Existen unas causales legales específicas para la eliminación de tal dato consagradas en el mismo artículo 60 de la Ley 610 de 2000, que son: “que hubieren acreditado el pago correspondiente, de los fallos que hubieren sido anulados por la jurisdicción de lo contencioso administrativo y de las revocaciones directas que hayan proferido, para (…) retirar sus nombres del boletín”.

Adicionalmente, se encuentra que el inciso 3 del artículo 60 de la Ley 610 de 2000 establece la prohibición dirigida a los representantes legales, así como los nominadores y demás funcionarios competentes, quienes deberán abstenerse de nombrar, dar posesión o celebrar cualquier tipo de contrato con quienes aparezcan en el boletín de responsables, so pena de incurrir en causal de mala conducta.

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