The purpose of this research work was to characterize the type of relationship between the variability of the institutional budget and the effectiveness in the execution of spending in the District Municipality of Tigre located in the province of Loreto in the department of the same name. Its research design was non-experimental, longitudinal cut, having a descriptive-correlational scope. The sample used was the same as the population: the total data of both variables registered on the official page of the Ministry of Economy and Finance (transparency portal) between the years 2008 and 2022. The main research hypothesis maintains that there is a relationship significant between these two variables with an alpha equal to 0.05. The analysis of records or databases was used as a research technique and the structured data collection form was used as an instrument. After collecting the data a...