Budget management of public Universities

The objective of the research was to determine the influence of budgetary management in public universities, in order to define factors that allow implementing strategies and reduce the situations of difficulties regarding budget allocation. Regarding the methodology, it was of a quantitative nature because measurable data were processed; additionally, the population consisted of informative units of the public universities of La Guajira to which they applied a questionnaire configured with 39 closed to collect information. We obtained as a result different values of the means and frequencies with which it was possible to determine some aspects as there are communication problems with these institutions and that adequate strategy are not adopted to comply with the objectives. Keyword Finance, Budget, Public universities.


B. Data collection techniques
The In order to collect the data, the bibliographic review technique was used, in order to access various sources of information such as books, indexed databases, articles and scientific documents in general. Taking into account the above, the variable Budgetary management with different dimensions and indicators was determined, as shown in Table I.  On the other hand, the survey was implemented to obtain relevant information from the reporting units regarding the study variable, where a questionnaire consisting of 39 closed questions configured with the answer options was applied: Yes and No; which were directly related to the indicators expressed in this investigation.

C. Validity and reliability of the instrument
The expert judgment technique was applied in order to determine the validity of the instrument, where it was supported by 5 experts in the area under study, who were in charge of diagnosing the pertinence according to the objective of this investigation. The above allowed to make editorial corrections and eliminate unnecessary questions that generate confusion in the reporting unit and inadequate responses.
In terms of reliability, a pilot test was conducted on 10 subjects from outside the established population, but with similar characteristics, who worked at the Universidad Popular del Cesar in the municipality of Cesar. In the same way, the Kuder Richardson coefficient was applied, where the correct answers were rated with 1 and with 0 the incorrect answers of each item. The result of this procedure was 96%, which indicated that the level of reliability was high, therefore it was determined that the instrument is adequate to apply it to the established population.

D. Data analysis
The data obtained in tables were tabulated in order to favor the interpretation of the information, as well as statistical procedures such as absolute and relative frequencies, and average. In addition, for the analysis of variables, the categories Existed Presence of the Attribute (Yes > 50%), There Is No Presence or Absence of the Attribute (Yes = No), There is a Presence of the Attribute (No > 50%).

III. RESULTS
According to the data obtained, a table was created showing the dimensions and indicators (Table II).

A. Dimension: Budget planning
It was found that the Universities define the objectives based on existing needs of the institution, for which they serve as a guide in the fulfillment of pre-established results of budget management. Likewise, the actions implemented for the management of the budget are relevant, however, they do not apply adequate strategies that allow compliance with established objectives, which negatively influences the allocation of resources and the balance of the financial and economic procedure.
In addition, it was identified that the policies taught in the institutions are related to internal needs and the demands of the environment in which they operate, which facilitates the achievement of various objectives. The foregoing is related to the study of [16], which states that the development of policies should take into account the contribution to risk capital and the development of financial instruments, in order to promote technological progress in organizations. This improves procedures of the budgetary area necessary to achieve objectives proposed in the organizations, because it strengthens the activities carried out from a technological and financial point of view.

B. Dimension: Budget organization
The results obtained showed that public universities do not have an organizational structure that contributes effectively with budget management, because it does not provide adequate coordination between the budget department and the other administrative and financial areas. However, they have procedures manuals that guide the processes in budget management and take into account the regulations or laws that regulate this activity, to carry out the respective follow-up of budget area officials, but do not take them into account when linking to the new staff.

C. Dimension: Budgetary direction
According to the results, in public universities there are hierarchical structures were different roles and staff lines are taken into account, however, they lack policies and strategies that contribute to the appropriate allocation of authority. Regarding the above, in [17] they mention that the lack of strategic plans and an adequate budgetary allocation by the leaders in the educational institutions, produces a dissatisfaction with the work exerted by the teachers. Likewise, they lack communication systems that allow them to perform work activities in an appropriate manner and contribute to the achievement of various objectives established for budget management. In addition, they must implement actions that encourage the motivation and sense of institutional belonging of employees in order to increase productivity and achieve expected results.

D. Dimension: Budget control
In this dimension, the answers issued by the respondents allowed to determine that there is no implemented control system for budget management in the public universities of La Guajira. Contrary to the above, in the study of [18] they mention that the universities establish a management system that allows controlling the allocation of the internal budget, regulating the expenses of the public operating subsidy, creating operating reserves or defining rates for contractual activities, among other processes. In addition, although they safeguard economic and financial resources, they are deficient in the preparation of the annual budget and are not applied in an efficient and timely manner in the other departments.

E. Summary
In general, the Budgetary Management variable showed that in public universities there are manuals in charge of instructing about budgetary management activities, considering factors of a legislative nature that regulate it, however, they are not taken into account when hiring personnel. In addition, several objectives are established as a guide to fulfill expected results, but they do not have clear policies, nor communication and control systems that help achieve them. This bears similarities with [19], where it is stated that the relevance of a budget depends on the way in which the objectives are defined, the functions to be fulfilled by the workers and the execution of the plan. However, adequate mechanisms must be contemplated that allow the execution of the activities necessary to fulfill the purposes of the plan.

IV. CONCLUSION
The results of the surveys and analysis performed on each dimension and indicator of the variable allowed to conclude the following: 1) Public universities apply budget management in the area of budget, however there is an absence of clear policies and an efficient control system that contributes to the achievement of the organization's objectives; 2) Public universities do not apply relevant strategies that allow the efficient implementation of budget management, negatively influencing the processes of resource allocation and balance of the financial and economic procedure; 3) It is necessary to implement standards that guide the processes in budget management, taking into account the regulations or laws that regulate this activity, in order to take control of the budget area.