| Sumario: | This article is an outcome of the research project “Impact of legal effects of Act 550 of 1999 in executive processes against the intervened”, which was conducted by the Research Group in Democracy and Modernization of Colombian State, and supported by Simon Bolivar University. The article presents a diagnosis on the Barranquilla District finances’ most important elements (2000 - 2007). It describes actions developed by the District economic team, concerning finances management, and based on the Act 550 of 1999. To achieve this aim, not only trends of income and expenditure were analyzed (within budget accounting records executed during period under consideration); but also, a detailed content was analyzed of what should constitute a Territorial Entity finances diagnosis. Based on concept of situational, structural and managing analysis, fiscal performance indicators were applied. Its outcomes were commented and established comparisons between indicators, such as income, expenditure and invest per capita, among others. Finally, in research results is presented some recommendations in order to achieve sound and balanced finances. This paper is a basic reference for others Colombian territorial entities, for their contribution to design of public finances diagnosis, based on the Act 550 of 1999.Key Words: Public income, public expenditure, situational, structural, dynamic-static analysis, intervention, reactivation.
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