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Presupuestación programática local

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Instituto de Investigaciones Jurídicas
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Abstract

SINCE THE SECOND HALF OF THE SIX-TIES, WITH THE INTRODUCTION OF PROGRAMMING AS A TECHNIQUE OF ORGANIZING PUBLIC EXPENDITURES, THE BUDGET HAS BEEN TRANSFORMED FROM AN INSTRUMENT TO AUTHORIZE EXPENDITURES, TO A TOOL FOR PLANNING. THIS IS DUE TO THE FACT THAT MODERN BUDGETING INTEGRATES FINANCIAL ACTIONS WITH GOVERNMENTAL POLICIES AND THE GOVERNMENTS PLAN FOR DEVELOPMENT. THIS ARTICLE DRAWS ON THE ADOPTION OF PROGRAMMING AT THE LOCAL AND MUNICIPAL LEVELS, ANALYZING SUBJECTS SUCH AS THE REQUIRED LEGAL FRAMEWORK AND THE DIFFERENT STAGES OF THE PROCESS IMPLIED.

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