| Sumario: | Paper result of the research project “New approach to private and public financial management. We present an analysis that can demonstrate the experience in the financial management, which demands greater fiscal responsibility by local authorities and involving changes in financial management to reduce the fiscal deficit. The increases in revenues over budget must be for the payment of commitments resulting from the law 550 of 1999. The public finances were analyzed in the District of Barranquilla with a diagnosis that begins with the structural analysis of the evolution of the main components of public finance (2000 - 2009). We determined the economic situation: fiscal, budgetary and treasury during the study period (2007- 2009), from the standpoint of the average growth to meet the financial direction of the District within the design of new financial strategies, performance fiscal degree of financial leverage and the Medium Term fiscal Framework, formulated by the local authority that should be reflected in the District’s financial vital signs. We performed a comparative analysis of situational diagnosis of the District of Barranquilla. Use was made of several financial indicators to measure the fiscal performance, efficiency, capacity savings, debt, tax revenue, operating expenses, investment per capita and others with their respective comparisons, just as are the recommendations for sound finance and balance. The research is descriptive, it was to describe the historical situation and trends in the finances of the District of Barranquilla, for this purpose went to primary and secondary sources for gathering information.
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