LOS SISTEMAS DE ADMINISTRACIÓN FINANCIERA Y DE CONTROL EN EL SECTOR PÚBLICO NACIONAL

Abstract

In the Ministry of Finance, from the sanction of Law 24,156, called Financial Administration and Control Systems of the National Public Sector, professionals from the National Budget Office were designing, over time, slides that serve as support for the training of the personnel of the National Administration, in relation to the application of said norm. In this regard, the so-called budget cycle or circuit, made up of different phases or stages, was taken as the backbone of the tasks to be faced. They are made up of the formulation, discussion and approval of the Budget Law, its execution and, finally, the control and evaluation of the resources used, during and at the end of the financial year.