In 2009, the Incentive Program for the Improvement of Municipal Management was created, which corresponds to an instrument of the Budget for Results. It seeks to improve the quality of public services provided by municipalities at the national level within the framework of results-based management. To do this, it provides incentives for meeting goals and additional bonuses for meeting all of the objectives. However, all the expected results at the municipal level have not yet been reached. Between the years 2014 to 2018, the percentage of compliance with the goals does not reach one hundred percent. One of the municipalities that has not achieved this goal and therefore did not obtain additional bonuses is the Provincial Municipality of Maynas. Faced with this problem, the present study arises, in order to describe the main factors of municipal management that limit the fulfillment of go...