Services on Demand
Journal
Article
Indicators
- Cited by SciELO
Related links
- Similars in SciELO
Share
Visión de futuro
Print version ISSN 1668-8708On-line version ISSN 1669-7634
Abstract
VARGAS MERINO, Jorge and ZAVALETA CHAVEZ, Walter. The management of the budget for results and the quality of expenditure in local governments. Vis. futuro [online]. 2020, vol.24, n.2. ISSN 1668-8708. http://dx.doi.org/https://doi.org/10.36995/j.visiondefuturo.2020.24.02.002.es.
This research had a non-experimental, longitudinal and correlational predictive design. We worked with the 83 local governments of the La Libertad Region in Peru, and used content analysis as a research technique. The diagnosis of budget management by results shows an execution level of 84% at the level of The Region under study compared to the execution reached by the 83 districts whose execution reaches only 66%. The quality of expenditure was measured, identifying the indicators that guide the improvement of the population's living standards, mainly in health and education, and observing significant improvements, although there is still a significant gap. It is confirmed that there is a direct and significant relationship between results-based budget management and the quality of spending; this is verified firstly with the level of global significance of the statistical model [Prob (F Statistic) = 0.0000], and also with the correlation coefficient of 0.69, mainly with the indicators of the Urban and Rural Sanitation programs, the Access and Adequate Use of Telecommunications Services Program, and finally, the RBS (Regular Basic Education) Learning Achievement Program.
Keywords : Budget for Results; Budgetary Programmes; Management; Quality of Life; Public Expenditure.