Public institutions frequently state that the budget allocated per year is not sufficient to carry out the planned activities and works and request its expansion. However, the Ministry of Economy and Finance - MEF argues that they do not execute the entire budget and revert to the public treasury. That is why this master's thesis is carried out with the objective of analyzing the expenditure executed and the budget allocation of the Provincial Municipality of Loreto Nauta in the period 2019 - 2023. This thesis is of Quantitative type, Descriptive level and Non-Experimental design. the following conclusions are reached: The budget execution of the Municipality reached 59.12% of the assigned budget, during the period 2019 - 2023. The budget execution by generic expenditure item is concentrated in the concept Acquisition of Non Financial Assets, with an amount of S/. 194,894,758.69; equival...