Today the public sector institutions dependent health of a budget statement to make use of state resources in the implementation of projects for continuous improvement of the Peruvian state, the institution implements the budget in compliance with the budgetary targets reporting monthly to the office in charge of planning and budget of the institution, so the end of the prepuestario cycle performs an assessment that generally measure the amount executed in relation to the budget, evaluating and if all public expenditure was implemented in compliance with the budget, so this evaluation by the institution may have some limitations that were addressed in this study, to measure control the expenses of the institution in the implementation of its budget to show whether the expenses used by the institution are conducted in compliance with health standards current, thus reflecting the efficienc...