Publicación: Análisis de la asignación de recursos por transferencia a las Instituciones educativas del departamento de Arauca vigencia 2018
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This paper presents the practice developed in the accounting department of the Ministry of Finance of the Government of Arauca. An analysis was made of the transfers granted to the educational institutions of the department of Arauca, and their destination. This process was carried out with the support of the assigned personnel of said area and the use of the SGF departmental financial management system where the financial information of each institution is located. It was found that transfers are used for: education programs, acquisition of goods and services, for investment projects, and for operation. Similarly, it is found that the municipality of the department of Arauca that was most granted resources for the year 2018 was Tame and the least granted was Cravo Norte, finding a difference of a high number of students between Arauca and Tame enrolled for that year being Arauca the municipality that had more students in that period