“…In all countries of the world, the demand for health services always exceeds the amount of resources available, even in high-income countries (Organización Mundial de la salud, 2011; WHO, 2012). To make the Colombian General Health Security System viable, it is essential, above all, to ensure the collection and proper administration of the financial resources that support the investment and functioning of health care structures and processes (Díaz & Osorio, 2012;Peñaloza Quintero et al, 2014). But, although, the above is necessary, it is not enough; to reach the equilibrium point of the system implies not only that the contribution and flow of resources is enough, timely and adequate, but also that the expense and investment are reasonable, efficient and proportionate to the available resources.…”