RESULTS-BASED BUDGETING IN THE PERUVIAN CONTEXT

The objective of this study is to analyze the implications of the budget for results in the budget execution of the district municipality of Chucuito Juli in the year 2022. To this end, an analysis was made of the fulfillment of the objectives established in the Institutional Operational Plan of the Budget for Results, the relationship between the budget-financial execution and the physical execution of the programs proposed in the budget for results was also determined, and finally, the guidelines for the implementation of the budget for results were proposed in order to optimize public resources.