Resumo

LUPA QUISOCALA, Teodocio; QUISPE MAMANI, Julio Cesar; ENRIQUEZ TAVERA, Manuel  e  TISNADO CHURA, Tomás. Results-based budgeting approach to public spending in the Puno Region, Peru. Impulso [online]. 2024, vol.4, n.8, pp.46-65.  Epub 20-Out-2024. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.4i8.48.

The research analyzed the budgetary variations and the execution of regional public expenditure, especially in capital expenditure, by levels of government, during the period 2011-2023. A deductive method of quantitative approach with a descriptive and explanatory design was used, together with the results chain model. The modified institutional budget of the three levels of government went from 3,793.0 million in 2011 to 7,290.9 million in 2023, and the resources for capital expenditure increased from 1,803.0 million to 2,613.0 million soles in the same period. The execution of capital expenditures revealed poor ratings for regional and local governments, and regular ratings for the national government. Despite the large amount of resources invested, there was no evidence of favorable results for the population, as problems such as poverty, anemia, child malnutrition, and deficiencies in basic services such as health, education and drinking water, among others, persist.

Palavras-chave : Public Expenditure; Results-Based Budget; Effectiveness Indicator; Results Chain; execution.

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