Analysis of the results-based budget and its effect on the quality of public expenditure of the national penitentiary institute, Peru

Lucio Ticona-Carrizales, Sara Copari Condori, Betty Campos Segales, Cristóbal Rufino Yapuchura Saico, Varanny Nelyda Ticona Campos, Cynthia Milagros Apaza-Panca

Article ID: 6923
Vol 8, Issue 12, 2024

VIEWS - 18 (Abstract) 5 (PDF)

Abstract


Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.


Keywords


quality of expenditure; prison conditions; budget by results

Full Text:

PDF


References


Abusada, R., Cusato, A., & Pastor, C. (2008). Expenditure efficiency in Peru.

Armijo, M., & Espada, MV (2014). Quality of public spending and institutional reforms in Latin America. Economic Development Division of the Economic Commission for Latin America and the Caribbean [CEPAL].

Blas, FG, Uribe-Hernández, YC, Cacho, A., & Valqui, JM. (2022). Modernization of the State in public management: Systematic review. Social Science Journal, XXVIII, 290-301.

Carrasco, GM. (2015). Budgeting for Results: A Comparative Perspective for the Peruvian Experience.

Dávila, E., & Sánchez, K. (2021). Management of the budget for results to improve the quality of public spending in the local educational management unit San Martín - Tarapoto. Ciencia Latina Multidisciplinary Scientific Journal, 5 (4), 6248-6279. https://doi.org/10.37811/cl_rcm.v5i4.769

Flores Vásquez, S. P., & Núñez Lira, L. A. (2021). Management by processes within the framework of the Modernization of Public Management in Peru (Spanish). Alpha Centauri, 2(3), 140–164. https://doi.org/10.47422/ac.v2i3.54

Franciskovic, J. (2013). Challenges of public management: budget for results and accountability. Journal of Economics, Finance, and Administrative Science, 18, 28-32. https://doi.org/10.1016/S2077-1886(13)70028-3

Ministry of Economy and Finance. (n.d.). Budget for results. Available online: https://www.mef.gob.pe/es/?option=com_content&language=es-ES&Itemid=101162〈=es-ES&view=article&id=5334 (accessed on 2 June 2024).

Muñoz, P., & Andrea, L. (2017). Influence of the budget for results on the quality of public spending in the municipality of Medellín. Case of the housing sector, in the period 2008-2016. Available online: chrome-extension://efaidnbmnnibpcajpcglclefindmkaj/https://repository.eafit.edu.co/bitstream/handle/10784/11733/Pati%c3%b1oMu%c3%b1oz_LauraAndrea_2017.pdf?sequence=1&isAllowed=y (accessed on 2 June 2024).

Pinedo, J., Dávila, J., & Luna, E. (2021). The level of quality of public spending of the budget process in the regional direction of transport and communications of San Martín, 2019. Ciencia Latina Multidisciplinary Scientific Magazine, 5 (6), 13525-13540. https://doi.org/10.37811/cl_rcm.v5i6.1340

Presidency of the Council of Ministers. (2013). Supreme Decree No. 004-2013-PCM - Approves the National Policy for the Modernization of Public Management. In The Peruvian.

Prieto, MI. (2012). Influence of budget management by results on the quality of spending in the municipalities of Peru (2006-2010), case: Lima, Junín and Ancash. Graduate thesis. San Martin de Porres University.

Reilly, TK. (2009). Approaching the budget for results. USAID.

Vargas Merino, J. A., & Zavaleta Chávez, W. E. (2020). Performance budgeting and the quality of spending in local governments (Spanish). Visión de Futuro, 24, No 2 (Julio-Diciembre), 37–59. https://doi.org/10.36995/j.visiondefuturo.2020.24.02.002.es

Public Sector Budget Law for Fiscal Year 2007. (2020). https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/442/292.




DOI: https://doi.org/10.24294/jipd.v8i12.6923

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Authors

License URL: https://creativecommons.org/licenses/by/4.0/

This site is licensed under a Creative Commons Attribution 4.0 International License.