Una visión constitucional del presupuesto.

The article "A constitutional vision of the budget" analyzes the importance of the budget in politics and government. It emphasizes the need to examine the resources and expenses reflected in the budget and the investment account to evaluate government management. The budget is linked to democratic principles and the development of the representative system, with transparency, access to public information, and citizen participation. Laws related to the budget in Argentina, such as Law 24.156, are mentioned. The application of the universality rule to trust funds is also discussed. The article describes the process of preparing and approving the budget bill, as well as the stages and processes of authorization and expenditure execution. The control of budget execution by the Congress and the President, through the General Audit Office of the Nation, is mentioned. The importance of citizen control in budget execution is highlighted, and the process of approving the Investment Account by the Congress is mentioned. The article concludes by emphasizing the importance of citizen control in the budgetary system. [Extracted from the article]