MUNICIPAL ORGANIZATIONAL MANAGEMENT AND STRENGTHENING OF LOCAL FINANCES IN COLOMBIA: STRATEGIES AND CHALLENGES IN THE FACE OF GLOBALIZATION.

Abstract

Municipal public organizational management in Colombia faces significant challenges in the strategic administration of its finances. Beyond accounting management, this involves designing, coordinating, and leading institutional processes that ensure financial sustainability and enhance the capacity to respond to citizen demands. Limitations persist, associated with dependence on national transfers, limited generation of own revenues, and increased restrictions for financing infrastructure and basic services in municipalities. In light of these challenges, the article explores key concepts of organizational management applied to municipal public finances and highlights the urgency of modernizing administrative structures, strengthening fiscal autonomy, and diversifying revenue sources. Emphasis is placed on the value of strategic planning and human talent management as pillars to optimize internal coordination, evidence-based decision-making, and efficient use of resources. Furthermore, innovative organizational management experiences oriented towards transparency, accountability, and citizen participation are analyzed, highlighting their impact on the efficiency of public spending and local financial sustainability. The analysis is grounded in regulatory evolution, the implementation of information systems, and the consolidation of managerial practices that align administrative management with territorial development objectives. All of this is framed within the context of decentralization and the demands of a globalized environment, which require more flexible, adaptive municipal organizational structures oriented towards achieving tangible results that benefit communities.