Bibliographic citations
Rios, M., (2023). Gestión del presupuesto y desarrollo local en la Municipalidad Provincial de Moyobamba, 2018 – 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5913
Rios, M., Gestión del presupuesto y desarrollo local en la Municipalidad Provincial de Moyobamba, 2018 – 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5913
@misc{sunedu/3645212,
title = "Gestión del presupuesto y desarrollo local en la Municipalidad Provincial de Moyobamba, 2018 – 2021",
author = "Rios Del Aguila, Mariafernanda",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The research entitled "Budget management and local development of the Provincial Municipality of Moyobamba, 2018 - 2021", is a basic research, with a quantitative approach, longitudinal descriptive level. The population consisted of the whole documentation of the budget management of the Provincial Municipality of Moyobamba and the INEI data, as well as the census sample, using the Documentary Analysis technique and the Documentary Analysis Form as the instrument. The results indicate that, the budget management by functions has been deficient in the prioritization of functions, where education and health are the lowest allocated budget. The expenditure execution was 62.9% in 2018, 43.1% in 2019, 57.0% in 2020 and 85.8% in 2021. The management of the budget by expenditure category has been regular; regarding the non-financial assets category, it was deficient, with 51.1% in 2018, 19.4% in 2019, 47.7% in 2020 and 85.4% in 2021. The behavior of the local development indicators was increasing in all years, except for the year 2020, when they decreased for both the economic and social dimensions. It is concluded that, budget management and local development in the Provincial Municipality of Moyobamba, 2018 - 2021, has had non-constant positive indicators, evaluated through a t-Student test, where the tabulated critical value (2.1318) is lower than the calculated critical value of the variable Budget Management (2.375) and Local Development (2.431).
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