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Decentralization is a mechanism aimed at strengthening local governments through the transfer of competencies, resources, and administrative responsibilities. However, its effectiveness depends on the existence of administrative and financial controls that ensure transparency, efficiency, and accountability. The objective of this research was to analyze the relationship between the integration of administrative and financial controls and the strengthening of decentralization processes in the Municipality of Colón, Panama. The research was grounded in the theoretical frameworks of Fiscal Federalism, the Sequential Theory of Decentralization, and the approach of Local Autonomy and Intergovernmental Dependency. Methodologically, the study employed a quantitative approach with a non-experimental, cross-sectional design and a descriptive-correlational scope. Data collection involved a 32-item questionnaire, validated by expert judgment and subjected to a pilot test with ten participants. Hypothesis testing was conducted using Spearman's Rho coefficient, yielding a low positive correlation (? = 0.323) and a significance level of p = 0.362. The results did not show a significant relationship between the variables analyzed. It is concluded that administrative and financial controls are necessary for municipal decentralization processes.
