Resumo

LOPEZ GONZALEZ, Mauricio  e  MESA CALLEJAS, Ramón Javier. Improved local public finance: the case of the municipality of Medellín, 2002-2005. Cuad. Adm. [online]. 2008, vol.21, n.35, pp.327-351. ISSN 0120-3592.

This article analyzes the evolution of the main financial components of the Municipality of Medellin for the period from 2002 to 2005, in order to show the actions that it has undertaken to achieve sound, efficient, well-balanced local public finance management. To do so, the article describes the behavior of the municipal income and expense headings, using the accounting results given by Municipality entities, the Provincial Department of Antioquia Controller’s Office, and the National Planning Department. It also contextualizes the national and provincial department level finances of the municipality and describes the main results achieved. Upon comparing the Municipality of Medellin results to those of the other Colombian municipalities, significant advance in fiscal performance indicators were observed, such as increased tax revenues, proper debt management, and augmented investment expenses. Such advances are tied to the actions that the municipal administration undertook and may be used as a reference for other local administrations.

Palavras-chave : Municipal finances; government management; financial indicators; local public debt.

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