Analysis of the relatsionship between Planning and Budget Execution in the Municipalities of Costa Rica
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| Autor: | |
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| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2021 |
| Descripción: | The objective of this study is to analyze the incidence that planning has on budget management in the municipalities of Costa Rica, given that they presentsome deficiencies such as: low-qualified human resources, planning problems, centralism in political and financial practices, and low budget execution.To achieve what was proposed, a descriptive investigation was carried out, taking as a reference the database of the Municipal Management Index 2018,of the Comptroller General of the Republic of Costa Rica.As a result, it is obtained that in the variable Obligations for financing, there is a positive relationship between compliance with the operating plan andbudget execution. Additionally, there is a positive relationship between the participatory budget and budget execution. Otherwise, the municipalities witha regulatory plan cause a negative effect of -8.99 on financing obligations.In the variable Investment in local projects, the municipalities that comply with the operational plan have a negative effect (-0.89%) on the investment in localprojects. There is also a negative relationship between the participatory budget (-0.89%) and budget execution. There is a positive relationship between theexistence of regulatory plans and budget execution, with a positive effect of 4.3% on investment in local projects.It is concluded that, , the operational plan and participatory budget compliance variables positively affect financing obligations, but in local project investments, both have a negative effect. |
| País: | Portal de Revistas UNA |
| Institución: | Universidad Nacional de Costa Rica |
| Repositorio: | Portal de Revistas UNA |
| Lenguaje: | Español |
| OAI Identifier: | oai:ojs.www.una.ac.cr:article/17532 |
| Acceso en línea: | https://www.revistas.una.ac.cr/index.php/respaldo/article/view/17532 |
| Palabra clave: | Budget execution, planning, municipal management, participatory budget, investment and financing obligations. Ejecución presupuestaria, planificación, gestión municipal, presupuesto participativo, inversión y obligaciones por financiamiento. |