Análisis de la implementación de los rubros presupuestarios en educación del municipio de El Carmen, Norte de Santander, para las vigencias 2015 – 2017

Abstract

Education is a fundamental and essential right of the human person. The responsibility for education is multiple, the State, society and the family oversee it. It is the responsibility of the State to regulate and exercise its inspection and surveillance in order to ensure its quality, for the fulfillment of its purposes, guaranteeing adequate coverage of the service and ensuring the necessary conditions for the access and permanence of students in the educational system. The territorial entities participate jointly with the Nation, in the direction, financing and administration of educational services. In this sense, the Municipality of El Carmen must guarantee the right to education, as well as the proper management of public resources through transparent management, according to plans and budgets; always seeking the social welfare of the community. The resources of the general system of participation are the distribution of resources that the State receives, taking into account what is stipulated in the political constitution, they constitute an important source of financing for territorial development, therefore they must be administered following the principles of transparency, efficiency, impact, equity and sustainability. Adequate budgetary management of these resources continues to be one of the basic aspects for the development of good financial management in the municipality of El Carmen. Therefore, budgeting processes must be developed in accordance with legal guidelines, with efficiency criteria that optimize the implementation of resources, especially those destined for the education sector. The dispersion of investments, the lack of knowledge of the financial management of resources at the territorial level, the uncertainty in their quantification and the weaknesses in execution, have led the territorial entities to seek progress in the implementation of strategies to improve the use of these resources. Recognizing the existing relationship between adequate budgetary management within the framework of development plans and social welfare, an analysis was carried out on the guiding criteria of the budget design and its impact on the financial management of the resources of the General Participation System in terms of It refers to the education sector to determine that in the municipality of El Carmen the process was being carried out in a pertinent manner and in accordance with the guidelines of the current regulatory framework, complying with the purpose of having an efficient administration of these resources within the framework of its development plan.