Resumen

BARROSO PALACIOS, César. Program Budgeting: the Need for its Introduction in Order to Modernize the Cuban Budget System. Econ. y Desarrollo [online]. 2024, vol.168, n.2  Epub 18-Jun-2024. ISSN 0252-8584.

The article examines the need to introduce budgeting by programs, as part of a broader process of modernization of public finances in Cuba. Among the factors that make its implementation necessary are the niches of efficiency in public spending and the disconnection between the budget system and the planning system. This budgetary methodology is oriented towards results based management, making it possible to analyze the productivity of public spending during the fiscal year. Likewise, its introduction would serve the purpose of financially fitting the architecture established through Macroprograms, programs and projects, strengthening the correspondence between planning and budgeting. It is concluded that the success in its implementation is conditioned by the existence of problems in the macroeconomic, institutional and regulatory environment.

Palabras clave : efficiency; public spending; strategic planning; programmatic budgeting; budget transparency.

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