Analysis Of The Quality Of Public Spending In The Municipalities Of The Huallaga Province, San Martín Region (2020–2024)
Published 2025-09-15
Keywords
- public spending quality, local governance, efficiency, municipalities, Peru.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The purpose of this research is to assess the quality of public spending in the municipalities of the Huallaga Province, San Martín region (Peru), during the 2020–2024 period. The study examines not only budget execution levels but also the efficiency, effectiveness, and sustainability of local public investments. A mixed-methods approach was applied: the quantitative phase employed efficiency and performance indicators based on official administrative records, while the qualitative phase involved semi-structured interviews with municipal officials and document analysis to explore governance, planning, and oversight practices. Results reveal significant heterogeneity in spending quality among municipalities. High budget execution rates do not necessarily lead to sustainable outcomes; institutional factors such as transparency, technical capacity, and planning continuity explain most of the variation. The study’s originality lies in applying an integrated methodological design to an understudied Amazonian context, offering empirical evidence to strengthen local governance and improve strategic resource allocation.