Editorial Unimagdalena

Description in English: The Organic Statute of the Budget and other legal pillars, as general norms, present a scope of application in the different spheres of the Colombian State. In this context, the management of public resources, both national and territorial, has become a political, economic and administrative instrument that contains the financial plan of Government entities, expressed in the form of annual activity programs of essential services that indicate the origin and amount of the resources that are expected to be raised and the cost of said programs based on the results that are intended to be achieved and the procedures necessary to achieve them. Therefore, it is not that more or less government is needed, but that a "better" government is needed. This being the case, what is needed is "better government management." The State has a fundamental and non-delegable role in the development of Society. Hence, special attention must always be paid to the organic rules of the budget, in order to avoid overestimations of income, since when this occurs, costly imbalances in the economy normally follow, generated by the deficit that is thus generated. The government is then not allowed to estimate the amount of income in any way. More or less precise methodologies have always been pointed out to which the Government must compulsorily adhere when calculating budgetary revenues. The same thing happens in the case of expenses and investments.