Education is one of the most important factors of economic growth. Certainly the public expenditure on education has generally supported by most modern societies. In Peru, spending on education is substantial and growing. So the purpose of this research is to investigate the degree of correlation between public spending on education and learning achievements under the Strategic Achievements Learning Program in the province of San Martín for the period 2009-2012. According to the technique of contrasting, this research is correlational; because it explains the relationship between the independent variable, public spending on education; and the dependent variable, learning achievement, through the coefficient of determination. For research, the scientific method was used in its analytical – synthetic form; in order to consider each document as a unit of analysis and work path synthesize...