Abstract
In order to achieve adequate accountability, Municipal Management must recognize Administrative Science, which provides an orderly and synchronous approach to a series of activities aimed at strengthening its performance, through administrative tools, such as planning, organization, management and control activities. This strengthens the set of actions to be carried out by municipal administrations in order to meet the objectives set out in the work plans and programmers. Using the theoretical method in this research whose purpose is the scientific production based on the collection of documentary information that allows us to analyze the concept of municipal management and its application in the administrative processes of municipal entities in our country, this study led us to know the means of control that municipal administrations must observe, verifying organizational structure and job profiles. The results found show that although there are means of control, profiles with minimum requirements have not been established to ensure adequate management for the accountability of the public body. It is therefore important to analyze the duties and powers of the managers involved in management and accountability.
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