Analysis of public management to address the COVID-19 pandemic based on Fiscal Performance in the Municipality of Puerto Rico Caquetá

Análisis de la gestión pública para atender la pandemia por COVID-19 a partir del desempeño fiscal en el Municipio de Puerto Rico Caquetá

The administration of public entities is important for the socioeconomic development of communities. Therefore, this study sought to analyze public management during the COVID-19 pandemic through the fiscal performance of the municipality of Puerto Rico-Caquetá and its impact on the fulfillment of the essential purposes of the state. A documentary analysis of the reports provided by the Municipal Treasury Secretary, the National Planning Department (DNP), the Consolidated Treasury and Public Information System (CHIP) and the Single Territorial Form (FUT) was carried out. It is evident that the municipality in question has a good capacity to collect its own resources, but continues to depend on the money allocated by the nation as Transfers. Therefore, it is determined that the municipality had a good administrative and fiscal management that allowed it to address the crisis derived from the pandemic without sacrificing significant items of the public budget.