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Cuenta general del presupuesto y del tesoro

In: Elementos de Hacienda Pública

Author

Listed:
  • Clímaco Calderón
  • Juan Camilo Restrepo

Abstract

En este capítulo se aclara cuáles son los empleados públicos o los individuos particulares que manejen e inviertan en fondos públicos, y explica que tienen obligación de rendir cuenta de su manejo y de la inversión dada a los caudales de que son responsables a la autoridad competente conforme a la ley, también argumenta que el Departamento de la Contabilidad General está reducido a la dirección técnica del ramo, y corre a cargo de un Jefe de Sección del Ministerio del Tesoro, llamado Director de la Contabilidad General. Dos objetos principales empezando con que persigue la Contabilidad oficial: como ramo de la Estadística, es base de la legislación fiscal; como elemento de fiscalización y de orden, es el eje de la administración de la Hacienda pública.

Suggested Citation

  • Clímaco Calderón & Juan Camilo Restrepo, 2018. "Cuenta general del presupuesto y del tesoro," Chapters, in: Clímaco Calderón (ed.), Elementos de Hacienda Pública, chapter 4, pages 201-210, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:bdrcap:2018-isbn:9789586643818-cap4_4_segunda_parte
    DOI: 10.32468/Ebook.664-381-8
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