Investment spending in municipalities in the interior of the country plays a fundamental role in regional development. However, the Peruvian Institute of Economy (2023) mentions that during the municipal period 2015-2018, approximately 27% of municipalities executed less than 60% of their investment budget. This study aims to identify the relationship between investment spending execution and total spending in the municipality of Torres Causana during the period 2018-2022. Using a quantitative approach with an observational and non-experimental correlational study, the results reveal that total investment spending is not significantly related to the municipality's total spending, suggesting a management disconnected from the entity's overall budget. However, investment in goods shows a strong positive and significant correlation with total spending (Pearson correlation = 0.921, p = 0.026...