Efficiency and effectiveness in decision-making for the allocation and execution of the cultural budget: a challenge for territorial entities in Colombia

Authors

DOI:

https://doi.org/10.70254/controlvisible.2021.1.10

Keywords:

cultural policies , cultural public expenditure, culture, cultural auditing

Abstract

In Colombia, discussions on the culture budget bring with them the stigma of a sector considered as 'the Cinderella' of national public spending. However, the empirical evidence of this study shows that, at the territorial level, the great challenge in the allocation and execution of resources is to achieve efficiency and effectiveness. The results obtained highlight the importance of increasing the percentage of execution, reducing budgetary lags and analyzing the demographic, geographic, socioeconomic, development or quality of life characteristics of municipalities, in order to make an equitable distribution and execution of resources that guarantee the cultural rights contemplated in the Political Charter; in this sense, it is proposed to design instruments of territorial cultural public policies, through the creation of master and development plans, a cultural public agenda and evaluation and monitoring mechanisms that allow evaluating the impact of the invested resources. It also proposes the need to configure a theoretical-practical platform within the cultural institutional framework to support decision-makers in identifying and addressing the problems of the sector.

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Author Biography

  • Liliana Patricia Ortiz Ospino, Universidad Externado de Colombia

    Industrial Engineer from the Universidad del Norte, Master in Public Policies from the Universidad de los Andes and Specialist in Management and Cultural Management from the Universidad del Rosario. She works as an Advisor to the Office of the General Audit of the Republic, she is a research professor at the Faculty of Cultural Heritage Studies of the Externado University of Colombia. This working document was prepared for analysis and discussion within the framework of the specialized studies carried out by the General Auditor's Office of the Republic, with the purpose of improving fiscal surveillance of public resources in the cultural sector and was approved as a presentation by the Scientific Committee of the I Ibero-American Seminar on Cultural Economy, organized by the National University of Colombia, which took place from August 22 to 24, 2017 in the city of Medellín.

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Published

2022-03-17

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Section

Articulos Estudios de control fiscal

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How to Cite

Efficiency and effectiveness in decision-making for the allocation and execution of the cultural budget: a challenge for territorial entities in Colombia. (2022). Control Visible, 1, 46-57. https://doi.org/10.70254/controlvisible.2021.1.10