Resumen

LUNA OLIVARES, Luis Enrique; FLORES CAYRO, Maria Luisa; NAVEDA BAUTISTA, Julio Cesar  y  LOVERA ANYOSA, Marco Antonio. Challenges in Planning and Financial Management of Public Investments in Police Executing Units: A Systematic Review. Impulso [online]. 2025, vol.5, n.11, pp.129-145.  Epub 02-Jul-2025. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.5i11.134.

This systematic review examines the main challenges in planning and financial management of public investments in police implementing units in Latin America. The objective was to thoroughly analyze the recurring patterns, main limitations, and improvement opportunities in the planning and financial management of public investments in police implementing units. The methodology followed the PRISMA approach, ensuring rigor in the selection and synthesis of scientific evidence. Results reveal structural deficiencies in project formulation, low budget execution (often below 60%), and a lack of effective accountability mechanisms. Factors such as regulatory fragmentation, lack of qualified personnel, and weak inter-institutional coordination limit the effectiveness of police public investment. The study concludes that management must be reformed with a strategic and transparent perspective, incorporating disruptive technologies and strengthening technical skills to improve public safety and spending efficiency

Palabras clave : Accountability mechanisms; Budget execution; Citizen security; Financial management; Public investment; Strategic planning.

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