The Provincial Municipality of Loreto-Nauta presented a financial performance characterized by marked fluctuations in its income and expenses. Total accumulated income was S/ 338,829,245, a 46.36% increase, while expenses reached S/ 360,803,277, growing by 40.60%. However, the increases were not proportional year over year. In 2019, income grew 280.12%, while expenses only increased 3.45%. In 2020, expenses soared 284.73% due to the pandemic. Statistical analysis using the Shapiro-Wilk normality test showed that income follows a normal distribution (p = 0.106), but expenses do not (p = 0.011), indicating greater volatility in the execution of public spending. Furthermore, Spearman's correlation coefficient yielded a value of 0.2619, with a p-value of 0.5309, indicating no statistically significant correlation between revenue and expenditure. These results show that there is no direct cor...