Decentralization: Center Board, key in the financial management of the Dominican public educational center, is an exploratory study registered within the framework of the research Incidence factors in the financial management of public primary education centers of regional 15 of the Ministry of Education of the Dominican Republic, in which the research problem posed is that even though the amount of financial resources assigned to the educational system has increased in recent years, the achievement of significant learning by students does not reach the expected levels, a situation that presents a challenge for management. The general objective (GO) is to Identify the key factors that affect the financial management of the Primary Education centers of the Educational Districts of Regional 15, Santo Domingo of the Ministry of Education of the Dominican Republic. The approach used is qualitative, descriptive analytical type. The data collection was carried out in the six educational districts of Regional 15 and the analysis of the regulatory framework that regulates the decentralization of financial management. The schools of Regional 15 have decentralized boards formed, a significant percentage of these were in the process of amendment, restructuring and expired, these conditions limit them from having an efficient impact on financial management. The contribution of this research is framed in a proposal for improvement actions that contribute to the optimization of financial management in educational centers.
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