The study "Inclusive Education in Colombia: A Regional Overview - A Perspective from Fiscal Management" by the Contraloría General de la República de Colombia evaluates the implementation of inclusive education policies, particularly Decree 1421 of 2017, across Colombia's regions. The methodology included comprehensive data collection from sources such as SIMAT (Integrated Enrollment System), the Register for Localization and Characterization of Persons with Disabilities, Saber 11 Tests (high school exit examination administered annually in grade 11), and compliance audits in 81 Certified Territorial Entities. Despite financial allocations aimed at improving services for students with disabilities, significant challenges remain, including ineffective resource utilization, inadequate infrastructure, lack of trained personnel, and persistent attitudinal barriers. The findings reveal substantial regional disparities in the prevalence of disabilities, gender imbalances in certification, and higher dropout rates for students with disabilities, especially in regions like Sucre, Chocó, and Nariño. Recommendations include enhancing financial oversight, improving infrastructure, expanding training programs, raising awareness, enhancing data systems, and regularly reviewing policies. The study highlights the urgent need for coordinated efforts to ensure all students in Colombia have access to quality and inclusive education, aiming to close educational gaps and promote equity.

Keywords: Inclusive Education, Disabilities, Policy Implementation, Regional Disparities, Fiscal Management.