Budgetary control. Stages, elements and activities at its processes development.

Abstract

Introduction: Given the imperative of adequately controlling the budget from the resources allocated by the state for Public Health, a process of observation and analysis has been carried out. Among the difficulties, errors have been found in the preparation of the preliminary draft budget, absence of reconciliations, insufficient adequacy of the manuals issued for the activity, precarious preparation of leaders in charge of conducting the accounting processes, as well as, difficulties in the recognition of titles to other professionals to work in economic departments. This shows that there is no clear  precision in the management of processes that promote an economic culture in the development of work. Objective: To identify the phases, elements and activities that facilitates the management and control of the budget in the health units at Mayabeque province. Development: in order to achieve this objective, the regulations issued by the Central State Administration bodies were taken into account and this process is
proposed to be obligatory for all the units at Mayabeque province and a reference for the remaining provinces. This experience is applicable to other sectors, according to its characteristics and internalities; it deals with the budget control phases, as well as
actions that the economic area and the administration of the units must undertake. Conclusions: The proposal will contribute to strengthen the control of the budget in services of the health system and is a reference that will favor the economic culture of
the managers.