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Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

LUCAS ORTEGON, Cesar Augusto. Constitution of petty cash in territorial entities. A limit to administrative discretion. Cuad. Contab. [online]. 2018, vol.19, n.48, pp.1-12. ISSN 0123-1472.  http://dx.doi.org/10.11144/javeriana.cc19-48.ccme.

This article analyzes if in Colombia the territorial entities can, by means of administrative act, constitute and regulate the operation of petty cash in light of the principle of autonomy that the Political Constitution confers them; or if, on the contrary, they must adhere to what is established in the Budget of Revenues and the Law of Appropriations, which would imply the absolute illegality of the petty cash constituted by territorial entities, and therefore the illegality of the acts that are celebrated based on upon them. An inductive type of methodology was used, in which progress was made based on the normative and jurisprudential analysis of petty cash as a legal institution, as well as a study of the principle of territorial autonomy and its limits. It is concluded that territorial entities are constitutionally and legally unable to institute and regulate petty cash.

Palabras clave : petty cash; territorial entities; territorial autonomy; public budget.

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