Restricción Presupuestaria y Desempeño Fiscal de Santander de Quilichao- Colombia, 2004-2016

The aim of the article is to analyze the budget constraint of the municipality of Santander de Quilichao (Cauca) during the period 2004-2016, showing the primary fiscal deficit according to the fiscal theory. The methodology includes a descriptive analysis of expenditures and income, as the main components of the budget constraint, and also presents the fiscal performance indexes in order to analyze the financial behavior of the government entity, given the presentation of fiscal indicators of the Department National Planning -DNP-. It is concluded that the fiscal situation of Santander de Quilichao is sustainable and that the management of control over expenses has been prudent in the reference period.