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Government accounting in Colombia: Analysis of accounting practices at local health funds


  • Esteban Segundo Martínez Salinas

    () (Docente del Departamento de Contaduría Pública, Universidad Central Colombia (2011).)


This study inquires on the accounting practices (as a regulatory compliance) related to the generation and disclosure of accounting information from Local Health Funds (dependencies of political divisions in Colombia). This study is descriptive and analyzes 82 reports from the municipalities audited by the National Health Superintendence (fiscal period 2008 and first quarter of 2009) for the definition of the unallocated balance in the master accounts, in which accounting practices of the local health funds related to accounting treatment and disclosure were verified. The conclusions indicate that the accounting practices do not meet some of the legal requirements for the control of local health funds resources.

Suggested Citation

  • Esteban Segundo Martínez Salinas, 2011. "Government accounting in Colombia: Analysis of accounting practices at local health funds," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 36(32), pages 37-66, July-Dece.
  • Handle: RePEc:ula:econom:v:36:y:2011:i:32:p:37-66

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    Governmental accounting; accounting practices; health funds.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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