Elaine Dávila Rodríguez, Keller Sánchez Dávila, Luz Elina Fernandez Coronel, Brensy Graciela Rojas Rojas, Paolo Patricio Philipps Arévalo
In the investigation, a proposal is formulated that links the budget by result and the quality of public spending in the Local Educational Management Unit – UGEL San Martin. Therefore, it was sought to establish the situational status of the quality of public spending, proposing solutions focused on results and improving the allocation of resources. The research was descriptive – purposeful, having the main purpose of describing the components and main elements of the variables; The study was focused on designing a proposal that contributes to improving the negative reality evidenced. Where 96% surveyed consider that there is poor budget execution due to lack of clarity in the objectives, absence of monitoring and evaluation mechanisms as this reflects the inappropriate allocation of resources, lack of training for the personnel in charge of implementing the programs. Likewise, the formulation of budget management strategies by result, 91% of respondents affirm that it is bad because the objective goals and performance indicators are not well defined, which does not allow maximizing spending. Finally, it is necessary to address the challenges and ensure equitable and effective implementation to achieve favorable conditions in regular basic education.
Pág 1985-2007, 02 Oct