Deficiencies in the administration and execution of the budget in Educational Services Funds

The Educational Services Funds (ESF) emerged as accounting accounts created as a budgetary and resource management mechanism according to Law 715 of 2001, and with these seeks to create adequate spaces for the development of academic activities and the institutional horizon. These funds are administered by a Rector Managing Director, who is called the "expenditure computer" and is in charge of directing the resources and complying with all the budget execution parameters established in the standard. By analyzing the budgetary execution of the ESFs belonging to the municipality of Funza, we will analyze whether the managing directors are fulfilling this task, and whether the requirements demanded of them for the development of this function are in accordance with this administrative management.

• Autores: González Ramírez, Juan Sebastián
• Fecha de publicación: 2019
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/21295
• Acceso en línea: https://hdl.handle.net/10654/21295
• Palabra clave: ADMINISTRACION FINANCIERA; GESTION FINANCIERA; FINANCIACION DE LA EDUCACION; Educational Services Funds; Resources of the SGP; Rectors; Educational Institutions; Budget Execution; Financial Management; Fondos de Servicios Educativos; Recursos del SGP; Rectores; Instituciones Educativas; Ejecución del Presupuesto; Gestión Financiera
• License: Derechos Reservados - Universidad Militar Nueva Granada, 2019