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Public Management, Territorial Equity and Social Sustainability: Financial Analysis and Development Challenges in Colombia
Introduction: This article reviews the administrative acts of the territorial entity of the municipality of Segovia, Antioquia, Colombia, focusing on the approval of income and expenditure budgets between 2015 and 2023. It also analyzes how the municipal categorization, according to Law 617 of 2000, has influenced financial management and territorial development. Methodology: The research follows a mixed descriptive approach using primary and secondary information sources. Official documents were reviewed, and the qualitative and quantitative housing indices were analyzed, together with the assessment of the Multidimensional Quality of Life Index (IMCV) based on the survey conducted by the Government of Antioquia. Results: The findings reveal a relationship between fiscal income and living conditions in the territory, showing a trend linking budget growth to partial improvements in welfare indicators. The proposed triangulation exercise allows contrasting financial planning with the actual levels of quality of life in the municipality.
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