The general objective of the study is to identify how the geographical distribution of municipal spending is presented in the province of Maynas for the period 2020 - 2022, using a descriptive quantitative methodology and a non experimental design, with the budget records of the municipalities located as population. In the geographical area under study, the research concluded that in the province of Maynas, a marked inequity is evident in the distribution of both current spending and capital spending, in the first case, the disparity between the different areas stands out. , such as the low percentage assigned to Alto Nanay (1.8%) compared to the significant 41.2% allocated to Iquitos, similarly, in capital spending, an unequal distribution is observed, with Iquitos being the main beneficiary with 44.4%, while other areas such as Torres Causana receive only 2.0%, in addition, in terms of...