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Quality of public expenditure and educational budget management in Cajamarca, Perú

Author

Listed:
  • Francia Marjorie Reyes Cabanillas

    (Universidad Nacional de Cajamarca)

  • Yoya Betzabé Flores Pérez

    (Universidad Nacional de Trujillo)

Abstract

Introduction: Evaluating budget execution is essential to ensure efficient management of public resources and improve educational quality in the Cajamarca region. Objective: To analyze the quality of public spending and educational budget management in Cajamarca, Peru. Methodology: A quantitative, descriptive approach was applied, with a non-experimental, cross-sectional design. The sample included 105 workers from the technical teams of the budget programs. A validated questionnaire was used as the data collection technique. The analysis was performed using SPSS v27 and Excel. Results: Sixty percent of workers are between 26 and 36 years old, and 87.62% are under the Contratación Administrativa de Servicios (CAS, Administrative Service Contract) regime. Only 31.3% consider the budget sufficient to carry out planned activities, and 34.9% perceive monitoring as almost adequate. Discussion: The findings reveal weaknesses in budget programming, allocation, and monitoring, coinciding with studies that show the limited efficiency of Results-Based Budgeting (RBB) in regions with low management capacity. Conclusions: Budget planning needs to be strengthened, monitoring mechanisms improved, and technical staff trained to achieve more efficient spending and higher quality education in Cajamarca.

Suggested Citation

  • Francia Marjorie Reyes Cabanillas & Yoya Betzabé Flores Pérez, 2026. "Quality of public expenditure and educational budget management in Cajamarca, Perú," Revista Tendencias, Universidad de Narino, vol. 27(01), pages 26-48, January.
  • Handle: RePEc:col:000520:022219
    DOI: 10.22267/rtend.262701.285
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    Keywords

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    JEL classification:

    • H52 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Education
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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