The present research emphasizes the analysis of the different variables of the budget, its use and applicability; organizational information systems, supporting the decision-making process and foundation, in terms of the construction of development scenarios of the Colombian State; reason why the learning and teaching of public finance is essential for the proper understanding of public budget and the importance of fulfilling state purposes.The continuous training of information systems in the public sector, allows a better understanding by the students of the School of Public Accounting, Sogamoso Section, which leads to an analysis in the generation of information in public finances.