The use of canon and over canon resources has always generated interest in the general population. Their use should be aimed at improving the conditions of the population's assets. The general purpose of the study is to determine the relationship between the allocation of canon and over canon. and capital expenditures in provincial municipalities of the Loreto region period 2019- 2022, for this purpose a quantitative observational methodology and a relational non-experimental design were used, which included as a population the expenditure records corresponding to capital expenditures, identifying those of infrastructure, acquisition of goods, pre-investment studies and technical files and the general budget item of non-financial assets. The study identified that During the period 2019-2022, the allocation of canon and over canon in the provincial municipalities of the region Loreto does...