GOMEZ R., Carlos Arturo. Public budgeting in efficient municipal management. []. , 14, 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 entry’s 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.

: Decentralisation; public budget; planning; efficiency; efficacy; results-orientated budget; activities; activity cost.

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