External control of the State budget. Its evolution in Cuba
Keywords:
budget, control, evolution, verificationAbstract
This paper addresses the issue of external control of the State budget and its evolution in Cuba. Aiming to characterize the evolution of the verification of the State budget in Cuba, given that annually Cuba increases the budget allocated to the public sector. The Ministry of Finance and Prices has among its functions to carry out the verifications of the State budget. As part of the process of ordering and controlling the budgetary resources, it put into effect the methodology to carry out the verification process, which is applicable to all organs and agencies of the State Administration. The research carried out is novel as it provides theoretical elements on the evolution of budget verification in Cuba, this contributing to the improvement of control in budget management at the municipal level and at the country level. Scientific methods such as historical-logical analysis were applied and synthesis, induction - deduction, observation, interview, and computational data processing. The evolution of budget verification was stratified into three stages, with the third being the one with the greatest jumps both in verifying bodies and in associated legislation. The purpose of budget verification is to: strengthen budget management, transparency, accountability and fulfillment of the order social, through the recommendations included in the verification report, which allow achieving economy, efficiency, efficacy and effectiveness of the assigned resources.
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