ABSTRACT The Budget in the public administration has been treated as a formal act to present the funds that are destined to public institutions that provide various services to the population; However, with the introduction of the Results Budget, this concept is modernized, with the objective of measuring the impact of this management tool on the quality of public spending. The Executing Unit 400 Regional Health Management La Libertad, provides health services in the Provinces of Bolivar and Pataz; the public funds delegated to it are under the justification of the Results Budget; This budget is made up of thirteen budget programs, aimed at improving health services; This is where the hypothesis arises, establishing a close influence of a modern budget management tool and the optimal execution of public funds. The research design was transectional or descriptive transversal, since the da...