Presupuesto público y su influencia en la ejecución presupuestal de la Municipalidad Distrital de Alto Nanay 2021

• Autores: Garcia Torres, Maria Luisa, Ríos Ysla, Ciro Arturo
• Formato: tesis de maestría
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12254
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12254
• Nivel de acceso: acceso abierto
• Materia: Ejecución presupuestaria; Ciclo del gasto; Certificación; https://purl.org/pe-repo/ocde/ford#5.06.02

The present study examines the influence of budget cycle management on budget execution in the District Municipality of Alto Nanay during 2021. An applied, non-experimental design was used, with a census sample of 24 employees surveyed through a structured Likert-scale questionnaire. Statistical analysis employed nonparametric tests (Spearman and Kendall) to identify associations between administrative practices and execution levels. The results confirm the general hypothesis: there is a positive, medium-to-high magnitude correlation between budget management and effective execution (ρ=0.62; p=0.002). By stages, certification (ρ=0.58; p=0.003), commitment (ρ=0.54; p=0.006), accrual (ρ=0.50; p=0.014), and payment (ρ=0.56; p=0.004) show significant associations with budget execution. The convergence with Kendall’s coefficients reinforces the stability of these findings. Substantively, budget execution does not stem from an isolated accounting act but from the technical and timely sequencing of budget cycle phases. The study provides empirical evidence from a subnational Amazonian context, suggesting that improving the quality of the budgetary processfrom certification to paymentconstitutes an effective strategy for enhancing annual execution levels in local governments.