Resumo

GAVELAN POLO, Ruth Liliana et al. The budgetary process in the quality of public spending: Importance in peruvian municipal management. Prohominum [online]. 2025, vol.7, n.1, pp.215-230.  Epub 25-Maio-2025. ISSN 2665-0169.  https://doi.org/10.47606/acven/ph0323.

The objective of this research was to determine the influence of the budgetary process on the quality of public spending, which is associated with the line of responsibility with the strengthening of democracy, leadership and citizenship. The methodology is supported by basic research with a non-experimental cross-sectional design with a quantitative approach. The technique applied was a survey based on a questionnaire aimed at a population of employees in the areas of planning, budget, accounting, treasury, logistics and human resources of a district municipality. It is concluded that the budgetary process significantly influences the quality of public spending in a district municipality of metropolitan Lima 2023, since according to the Nagelkerke coefficient, it was possible to deduce that the quality of spending depends on 63.4% of the budgetary process. Likewise, it was possible to verify that the budget execution stage was the one that had the greatest influence on the quality of spending, because in this period the obligations destined to manage municipal services and investment projects for the benefit of the population are met.

Palavras-chave : Budget; financial administration; municipal government; citizen participation; budget control.

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