Proposal to the report of balance de la nación\\""

Abstract

This paper presents a methodological proposal to prepare the report of balance de la nación.The report is the document that must be presented by the Contralor General of the Republic and consists of a report about the fiscal management of the entities or persons that hand public funds. The methodologic approach proposed in this paper is different from the financial statement traditional auditing, because the Colombian Politic Constitution lays down that thefinancial control must considerate the efficiency, effectiveness, economy, equity and environmental costs assessment and those criteria should be included in the document and the report of the "balance de la nación".