Print version ISSN 0121-5051
GOMEZ R., Carlos Arturo. Public budgeting in efficient municipal management. Innovar [online]. 2004, vol.14, n.24, pp. 105-111. ISSN 0121-5051.
This article poses the need for change in Colombian public budgeting so that development plans can be drawn up with citizen participation, leaving a rigid system behind and moving on to stimulating spending through a results-orientated system taking defined objectives and each assigned entrys social impact into account. Colombian municipalities framed within the setting of decentralisation which Colombia has been experiencing would thus have a public management tool seeking efficiency and efficacy, leading to dynamising social development through optimising costs and spending, increased productivity and improving processes.
Keywords : Decentralisation; public budget; planning; efficiency; efficacy; results-orientated budget; activities; activity cost.