Cartilla de seguimiento a la

gestion parte 1: Estructura

adminitrativa y financiera del
estado Colombiano
Flor Villamizar ID 792400
Yorgelys Andrea Gutierrez Torrado ID 772603
Lorena Cuadros ID 786945
Mayra García ID 788105
 INTRODUCCION
The decentralization process that began in Colombia in the early eighties had as its
general purpose to increase the legitimacy of the State through the modernization of
political, administrative and fiscal structures. To this end, two specific objectives were
proposed: to improve the provision of local public goods and services, through the
transfer of resources and functions from the central level of government to the
subnational levels, and to deepen democracy at the municipal level, through the
creation of instances and mechanisms that would allow citizens to participate in
government decisions (Maldonado, 2001).
 Main reforms that have arisen in the process of
decentralization of the Colombian State.
First stage of decentralization
Fiscal Reforms: Building capacity in municipalities for the provision of social services and basic infrastructure in
a context of greater political openness and citizen participation.
Our choice for this reform is because it gives access to public goods and services by the poorest population.
Law 14 of 1983: Regulated the collection and investment of municipal taxes for transport and stamp,
accentuated the tax autonomy of territorial entities and modernized and expanded their taxable bases, especially
that of the property.
The municipalities achieved autonomy for the fixing of tariffs within certain ranges defined by law. This reform
aimed to ensure the active participation of municipalities in overcoming the crisis in public services.
Law 136 of 1994 "By which rules are issued to modernize the organization and functioning of the
municipalities
GENERAL PRINCIPLES ON THE ORGANISATION AND FUNCTIONING OF MUNICIPALITIES.
The municipalities are the basic territorial entities of the political and administrative divisions of the country,
enjoying political, financial and administrative autonomy within the limits prescribed by the Constitution and the
laws, in order to achieve the general welfare and improvement of the quality of life of the population. persons
in their respective territories.
Functions of the municipalities:
• Administer municipal affairs and provide public services as determined by law.
• Develop municipal development plans that incorporate the vision of minorities, community organizations and
vulnerable groups within their territories, taking into account rural and agricultural land use planning units,
based on sectoral development plans, life plans for indigenous territories and reserves.
• Incorporate the use of new technologies, renewable energies, recycling and clean production in municipal
development plans.
Second stage of decentralization
Political Reforms: Establish the popular election of mayors and governors, create a set of mechanisms that
facilitate the participation of citizens in the management of local affairs. Take steps to clarify the role of
departments, especially in the provision of education and health services.
Our choice for this reform is because it strengthens community participation and recovers the credibility of the
population in the State.
Law 11 of 1986: Regulated the popular election of mayors and established mechanisms for community
participation in local decisions (including Local Administrative Boards).
In 1991 the popular election of governors was implemented. Before the implementation of the popular election of
mayors in 1988 and governors in 1991, they were appointed by the central level of government and belonged to
one of the two traditional parties (liberal or conservative).
Law 489 of 1998
By which rules are issued on the organization and operation of entities of the national order.
This law regulates the exercise of the administrative function, defining the principles of the organizations and
functioning of the public administration. This law applies to all entities of the executive branch of public power,
these rules relating to the principles of the administrative function, internal administrative control and others will
be applied as pertinent to territorial entities without harming their own autonomy given by the political constitution.
The principles of the administrative function must be taken into account by the control bodies and the national
planning department, in accordance with the provisions of the political constitution, when evaluating the
performance of administrative entities and agencies and judging the legality of the conduct of public servants in
the fulfillment of their constitutional, legal and regulatory duties, guaranteeing at all times that the collective
interest prevails over the individual.
Law 715 of 2001 (amending Law 60 of 1993) which promotes greater efficiency in spending on education and
health, and the transfer of resources from the National Royalties Fund for territorial pensions, proposed by the
Government to Congress.
This is reflected in the new formulas for the distribution of resources. It also establishes a set of measures aimed
at guaranteeing the monitoring and evaluation of these resources.
It seeks to guarantee stable resources for territorial entities oriented to results of municipal progress the financing
of social investment, without being affected by the volatility of the current income of the Nation.
 BRANCHES OF PUBLIC
POWER
They are a set of public institutions that are in charge of
exercising the functions of the state permanently, each
branch is in charge of a specific function.
BRANCHES OF PUBLIC POWER

Executive branch Legislative Judicial branch

It is responsible for branch
formulating and It is in charge of creating
adopting policies, plans laws, reforming the
and projects of the Constitution and
administrative sector exercising control over
the Government.
It is in charge of generating the
respective solutions between
the conflicts that arise between
the state and the citizens.
Executive branch
Represented by: The President of the Republic,
1
vice-presidency, ministers, directors of
administrative departments.

The branch in charge of::

• Policies

• Programs

• Projects
Judicial branch
It is the branch entrusted by the courts and
2
tribunals.
Its function is to generate the respective solutions
between the conflicts that arise between the state
and the citizens.
Made up of: The Constitutional Court The
Supreme Court of Justice

The Supreme Council of the Judiciary

The Attorney General of the Nation

the courts
Legislative branch: 3
It is in charge of formulating the laws and
exercising control over the Government and
reforming the constitution.
Represented by: Congress of the Republic Senate
of the Republic That is: It has a bicameral system

Congress of the Republic: Senate of the Republic:

It is the one that is composed of 128.
House of Representatives: It is composed of the
Senate of the Republic, is composed of 172
legislators
 Normas del Congreso de la
Republica
Ley 3 de 1992: Ley 5 de 1992: Ley 186 de 1995:
Issues the rules of
Issues rules on the procedure of the Partially modifies Law
commissions of the Congress, the Senate 5
Congress of Colombia and the House of
Representatives.
Ley 475 de 1998 Ley 974 de 2005 Ley 1147 del 2007
The coordinating Regulations of the Addition of Law 5 and
offices of internal congress are adapted create the special
control of the to the regime of commission of
honorable Senate of benches moderation.
the Republic are
created
 Categories in which the State is
organized

• 1. Control bodies: • 2. Electoral • 1. Autonomous

Attorney General of Organization:National Organizations: Bank of
the Nation. Electoral Council and the Republic, National
Ombudsman and National Civil Registry TV Commission and
Comptroller General of • National Civil Status
the Republic. Commission.
• •
 ORGANIZATIONS THAT MAKE UP THE COLOMBIAN STATE
The Colombian state is composed of independent and
autonomous bodies, control bodies, electoral
organization and others (Bank of the Republic).
ELECTORAL ORGANIZATION:There we can find the entities in charge of
the organization, direction and surveillance at the time of the
elections, and is made up of:
 National Civil Registry Office: It is responsible for organizing and
directing elections, civil registration and identification of persons
and others assigned by law.
 National Electoral Council: It is an autonomous body responsible for
inciting the efficiency and effectiveness of the electoral system in the
country, guaranteeing the equitable and sovereign participation of
Colombians.
 AUTONOMOUS AND INDEPENDENT BODIES
These entities have a special regime and autonomy provided for by the political
constitution, given the speciality of their functions. Among them we can find:

 Banco de la República: In charge of regulating currency, international exchange and

credit, it manages international reserves, issues the Colombian legal currency and
serves as the government's fiscal agent.

 National Civil Service Commission CNSC: Ensure the correct application of the
regulatory and technical instruments that enable the proper functioning of the career
system, generate timely and updated information.

Regional Autonomous Corporations and for Sustainable Development: Entity responsible

for promoting and implementing national, regional and sectoral programs and
policies in relation to the environment and renewable natural resources..
Autonomous University Entities: Responsible for
formulating the national education policy, contributing to
the improvement of access, quality and equity of
education.

National Television Authority. ANTV: Its function is

to provide the necessary tools for the execution of
the plans and programs of the presentation of the
public service.
 CONTROL BODIES
They are the entities that make up the Public Ministry and have the
purpose of representing the people before the national
government. In this way, their main purpose is to have disciplinary
control, defend the people and fiscal control, be the entities that
guarantee that the national government will comply with
decisions of an executive , legislative , judicial and tax nature.
They are not registered or linked to the branches of public power,
these are:

 The Office of the Attorney General of the

Nation: It is responsible for monitoring
compliance with the political constitution, laws,
judicial decisions and administrative acts.
  The Office of the Comptroller General of the Republic: Evaluates
the results obtained by the different organizations and entities of
the state, aims to ensure the proper use of resources and public
goods and contribute to the modernization of the state.
 Auditor General of the Republic: Monitors the fiscal part through a
financial control of results management.
 Ombudsman's Office: It is an institution of the Colombian state
responsible for ensuring and defending the human rights of the
inhabitants of the national territory and of the inhabitants abroad.
(DISTRICT AND MUNICIPAL PERSONERÍA).
 Control Bodies
● Categories by Departments: Law 136
of 1994 (617/2000 and 1551 of 2012)
establishes the criteria for
categorization of municipalities and
departments.
 Municipal categorization: Municipal categorization is defined in article 320 of
the Political Constitution of 1991, establishing the criteria according to
population, fiscal resources, economic importance and geographical location.
Similarly, Law 617 of 2000 establishes seven categories allowing them to be
categorized according to the number of inhabitants and current income of
free destination.
However, it must also be taken into account whose municipality has the
population characterization and not with the classification corresponding to
income, the rule forces entities that exceed the maximum percentages of
expenses to be demoted.
Spending Limit
The limits of expenses are defined by Law 617 of 2000 for Departments and
Municipalities
Rationalization of Public Expenditure

Current Revenue of Free Destination

They are those current revenues collected by departments or municipalities, which are not affected by
the existence of a Law or Administrative Act (Municipal Agreement or Departmental Ordinance), which
would establish the use of said income to finance a certain activity or specific sector.
Budget management monitoring booklet
part 3:
Public expenditure and finance at the
national and departmental levels
1. Elements that make
up public expenditure:
Public expenditure is all the
expenses or expenditures that are
generated in order to guarantee the
rights of the inhabitants of a country.
These are intended for health,
education, housing, subsidies
among others. Likewise, with the
objective of providing benefits to all
citizens such as public services and
the improvement of roads.
 Public expenditure consists of:
Investment Capital
Current Expenses expenditure expenditure Transfer Expense

the one that These are the ones This is the

In this
arantees the that the state monetary amount
expenditure is
ctioning of the government (sometimes in the
that destined
te apparatus, allocates to form of capital)
to the
ding personnel increase public that the State
obtaining of
enses, general assets. Example: allocates to
assets
nses, transfers Contracting of companies and
(tangible and
nd operating infrastructure families..
intangible).
expenses. works.
Public spending is still an element of
great importance in the
macroeconomic sphere of a country,
since according to the level of
spending that is generated, in this way
it will be affected in the country's
economy.
Public spending is financed through
the collection of taxes, contributions
and internal and external
indebtedness.
 Public expenditure forecasts for a
financial year are approved annually in
our country through the General State
Budget Law (LPGE). In addition, Law
47/2003, of November 26, General
Budgetary (LGP)
Origin and Nature
● Public spending follows from
those requirements of
production and from the social
relations of the system where it
is necessary to safeguard the
welfare of its inhabitants.
● The state has three types of
public spending such as debt
service, public social spending
and investments.
Debt service: They are the obligations
acquired by concept of loans acquired for
the improvement among others, likewise the
interests
Public investment:
They are the expenses that are destined to
productivity through the national
government.
Public social spending: These are those
that are destined to meet the different
objectives that the state has in order to
reduce and improve inequality among
others. In addition, it is focused on
improving the quality of life of citizens.
2.The expenditure limits for
local and regional authorities:
● According to Law 617 of 2000,
which defines the limits of
spending for territorial entities,
according to article 1 of the
regulations indicates that they
are categorized according to the
population and its current
income:
●
Law 617 of 2000
 Santander
Department
The department of Santander
according to law 617 of 2000 limits its
operating expenses according to what
is indicated by this norm in el 55% of its
current income of free destination
 In each fiscal term,
operating expenses must
not be higher in proportion
to the current income of
free destination according
to the criteria presented in
the following table