Diseño de una Herramienta de Seguimiento al Presupuesto, para Fortalecer la Gestión Pública en la Secretaría de Educación de Bucaramanga Santander

Abstract

Budget tracking tools can help managers with the financial and economic analysis of companies. When it comes to public resources, responsibility and care with the treasury are greater, since these are funds whose spending is regulated by specific laws. In this context, the public budget aims to regulate the forecast of fixed income and expenditure, in order to ensure the correct use of state resources. The objective of this research is to strengthen public management by developing a budget monitoring tool for the education sector in Bucaramanga. To this end, it was necessary to use mixed research, based on a qualitative database, supported by the observation of existing information and a documentary review of current regulations and concepts, as well as the development and application of surveys aimed at administrative officials of the Ministry of Education who are involved in project management macro-processes and financial management macro-processes. When analyzing the findings, it can be seen that the participating public officials have a positive level of understanding of budget execution in terms of identifying compliance and the main challenges and areas for improvement in the Secretariat's budget management. However, half of the officials consider that they do not know whether there is sufficient transparency in the execution of the education budget, which highlights the need to train and improve the knowledge of these public officials, given that they are responsible for supervising budget execution. Keywords: budget, public management, resource execution, financial processes.