The present study named: “FINANCIAL ADMINISTRATION INTEGRATED SYSTEM’S INCIDENCE (SIAF-SP), IN the BUDGETARY PROCESS’ PLANNING and IMPROVEMENT IN THE DISTRITAL MUNICIPALITY OF SANTA 2006-2010 ”; it is born from the present generalized problematic, in which the local governments do not use the financial resources assigned, and that in many cases, they give back the funds to the state treasury, stopping the making of elementary works to the detriment of their local communities. Nevertheless, we know that by mandate of the Peruvian government it has allow implements the Financial Administration’s Integrated System in the 1834 local governments in the country. But, most of these local governments does not count with the place or Office of Planning and Budget neither an efficient OCI. This is the reason why the present work of investigation tries to determine the incidence of SIAF- ...