Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1- 14

DOI: https://doi.org/10.31876/er.v5i37.789

Management of the budget by results and National Urban

Sanitation Program in local governments, Lima 2015

Gestión del presupuesto por resultados y Programa Nacional De Saneamiento

Urbano en los gobiernos locales, Lima 2015

Otto Franklin Terry Ponte*, Roque Juan Espinoza Casco**, Doris Rosario Yaya

Castañeda***

Received: July 23, 2019.

Approved: November 09, 2020.

Abstract

This research aims to determine the relationship that exists

between the budget for results and the National Urban Sanitation

Program in local governments, Lima 2015. The study is of the

applied type, of correlational level, of non-experimental, cross-

sectional design, whit a methodology was hypothetical-deductive

framed in the statement of the hypothesis that is later contrasted.

It is concluded that there are indications to affirm that budget

management by results has a moderate and positive relationship

(R=0.616**), as well as significant (p <0.05).

Key words:

: Results budget, social programs, local governments

Cite this:

Terry, O., Espinoza, J., Yaya, C.

(2021). Management of the budget

by results and National Urban

Sanitation Program in local

governments, Lima 2015.

Espirales. Revista Multidisciplinaria

de investigación científica, 5(37),

1-14.

* PhD in Public Management and

Governance. Universidad del Centro de

Perú, Lima, Perú.

E-mail: ottoterry@gmail.com.

ORCID: 0000-0003-0717-8023.

Google Scholar

** PhD in Public Management and

Governance. Universidad del Centro de

Perú, Perú.

E-mail: roquespinozac@gmail.com.

ORCID: 0000-0002-1637-9815

Google Scholar

***

Master in Supply Chain Management.

Universidad del Centro de Perú, Lima,

Perú.

E-mail: dorisyayacastaneda@gmail.com.

ORCID: 0000-0002-8305-6207

Google Scholar

Management of the budget by results and National Urban Sanitation Program in local governments, Lima 2015

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1- 14

Introduction

For many years there has been a traditionalist approach to how to spend state

resources, as of 2007, the first legal stone is laid in Peru, on the implementation of

budgets for results, where the effectiveness and efficiency of the resources managed by

the state that in many cases are not used properly.

Despite more than eight years of its implementation, it has not been able to consolidate

itself as the modern economic tool that directs the implementation of the budget. The

resources that are assigned in favor of the population must be used in accordance with

what has been stipulated and that they fulfill their role to provide the population with

the satisfaction of their minimum needs.

It is a constant to search for efficient work to be carried out in the management capacity

of public servants on the management of budgets, for this reason, the best employees

must be at the service of the state, here the meritocracy must prevail.

Given that the basic needs of the population through the different governments on

duty, be it central, local and/or regional, cannot yet be implemented not only at the

Lima level but also at the national level, as is the case, of the provision of the urban

sanitation, in that sense the objective of this research was to determine the relationship

between the budget by results and the National Urban Sanitation Program in local

governments, Lima 2015.

Likewise, the following previous international works have been taken into account.

Aceves & Concepción (2012), whose objective was to achieve the specific results of the

budget by results, concluded that the implementation would set the tone for taking on

new challenges in public administration. On the other hand, Rodríguez & Repetto

(2008), concluded that an effective comprehensive management control must be

implemented by the government institutions that assume and execute said public

control, as well as the new and adequate institutional designs. For Fernández (2011),

local governments reflect the most decentralized public unit of the state and therefore

Resumen

Esta investigación tiene como objetivo determinar la relación que

existe entre el presupuesto por resultados y el Programa Nacional de

Saneamiento Urbano en los gobiernos locales de Lima en 2015. El

estudio es del tipo aplicado, de nivel correlacional, de diseño no

experimental, transversal, con una metodología hipotético-deductiva

enmarcada en el planteamiento de la hipótesis que posteriormente

es contrastada. Se concluye que existen indicios para afirmar que la

gestión de presupuesto por resultados tiene relación moderada y

positiva, (R=0,616**) así como significativa (p<0,05).

Palabras clave:

Búsqueda de información, aprendizaje, analíticas del

aprendizaje, análisis léxico.

Otto Franklin Terry Ponte, Roque Juan Espinoza Casco, Doris Rosario Yaya Castañeda

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1-14

represents the smallest jurisdictional unit of the government, in that sense they must be

equipped with the legal instruments and tools to meet the demands of their powers

(among which we can highlight the administration of public services and municipal

assets to determine acceptable levels of quality of life in parishes, communities, sectors).

Finally, according to Daher (2008), correctly assume the results of the evaluation of these

programs, leads to face the challenge of analyzing and evaluating them taking into

consideration the multidimensional universe that implies, which could be achieved

following a comprehensive evaluation model.

Regarding previous national studies, Alvarado & Morón (2011) they establish that public

decision-makers in Peru have decided in 2007 to modernize the way of budgeting and

have started the implementation of the budget for results (PpR for its acronym in

Spanish), which was tested in 2008. The working hypothesis was that the potential of

the PpR was discovered, its implementation will have to overcome a series of difficulties

that must be resolved and/or to promote at the sectoral level and at the level of the

modernization of the State. On the other hand, Shack (2006) includes three topics: (i)

What is a budget for results?, how do you implement a PpR in Public Management?; (ii)

strategy, preconditions and instruments, what is their relationship with other budget

innovations?; (iii) transparency and citizen participation.

Ricse (2007) is referred to four aspects: antecedents, objectives, implementation and

challenges of the process. He addressed the issues to consider in the preparation and

formulation of the PpR: the challenges of the PpR formulation process, and the roles

and functions in the process of setting goals for the improvement of public services.

Regarding the theoretical referential framework, the following variables have been

taken into account: variable budget by results. For Álvarez (2010) “the Budgeting for

Results aims to strengthen the effectiveness and equity of public spending, to

contribute to the improvement of the performance of the State regarding the well-being

of the population, in particular, the poor and excluded” (p. 521). Finally, for Reilly (2010)

“the new approach to results-based budgeting points to an integrative vision between

planning and the same budget and therefore associates actions and actors for the

success of the results” (p. 6). The following dimensions of the variable budgets by result,

dimension procedures and control mechanisms, were taken into account. This

dimension has the following indicators: performance monitoring, “the Monitoring of the

PP is the set of actions destined to continuously collect and analyze the information of

the performance indicators, as well as their budget execution and the fulfillment of goals

in their physical dimension” (Art. 83, Law No. 28411, General Law of the National

Budget System); the accountability indicator, this is “social accountability and

participatory budgeting within the framework of the design of the monitoring and

evaluation system for public spending” (Ravina, 2005, p. 23 ); and the citizen

participation indicator. Regarding the dimension of results-oriented management

capacity, its indicators are: specialized personnel (Maravi, 2006); the indicator for

training programs, according to Siliceo (2004) “training is the mean or instrument that

teaches and develops systematically, and places in circumstances of competition and

competitiveness, to any person” (p. 24); and the incentive systems indicator. As well as

the dimension systems of measurement and evaluation of results, for Carmona (2012):

Management of the budget by results and National Urban Sanitation Program in local governments, Lima 2015

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1- 14

measurement and evaluation are the essential elements to know our

starting point, what we need, what we have and where we are going,

where measurement is related to knowing the quantity of something

(an object, an action, a fact or phenomenon, a social impact, for

example) and the evaluation consists of providing a value according

to established standards of something (of a thing, of a phenomenon,

a characteristic or a product). (p. 65)

For this dimension there are the indicators: monitoring and efficient control; desirable

objectives, for Piqueras (2014) “fine-tuning the objectives represents the first step, to

achieve them, future success will depend on it” (p.32 ). Finally, we have the dimension:

determination of the results to be achieved. “The implementation of Strategic Planning

in the public sector today constitutes an essential tool for the focus of priorities and of

course the correct allocation of resources for the achievement from the results” (Armijo,

2005, p.65). For this dimension there are the following indicators: budgetary

programming; and realistic objectives.

The variable National Urban Sanitation Program in local governments, that is the action

that an organization, governmental or non-governmental, directs towards a type of

population to improve, in some aspect, their social welfare. This variable has the

following dimensions: dimension social action of the local government, according to

Guillen (2015):

Privileging the study by local governments on social action, is very

complex due to the variety of results for the benefit of citizens. For this

reason, its action must also be articulated with the regional and central

government in order to achieve greater effectiveness in social policies

and programs. (p.22)

This dimension has the following indicators: political will; social inclusion; social policies.

The citizen participation dimension, for Esquivel & León (2007): “participation is a

process where democracy is generated, that is, it is the intervention of civil society, in

decisions and actions that affect the environment and them” (p.32). As indicators of this

dimension we have: transparency; social control, according to Sisk & Sverdlik (1970):

“Control is an extremely critical factor in the achievement of organizational objectives,

with which it is intended to measure both qualitatively and quantitatively the execution

of the plans to follow” (p. 8); and access to information. In today’s societies, social

programs are linked to a series of conditions and their targeting represents the provision

of social services that manage to reach the citizens living in poverty directly, with the

aim of properly redistributing state resources.

The social impact dimension of the program, for Guillen (2015) the impact of a social

project or program is “the quantitative magnitude of the change in the problem of the

target population as a result of the delivery of products (goods or services) to it” (p. 43).

Otto Franklin Terry Ponte, Roque Juan Espinoza Casco, Doris Rosario Yaya Castañeda

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1-14

The indicators of this dimension were: effectiveness and scope; assessment and

inspection tools, Vásquez (2011) indicated that “assessment and inspection are the

primary tools for an adequate decentralization of the state, appropriately distributing

public resources for the management of the various social programs” (p. 33); reduction

of the poverty index, Vásquez (2011) stated that “the alleviation of poverty means

temporarily solving a problem of unsatisfied basic need” (p. 105).

Finally, the dimension measurement of results. The indicators of this dimension are:

reliable information systems (feedback) (Roberstshaw, Mecca, & Rerick, 1978); strategic

evaluation, Van de Velde (2009) indicated that “really, within a new vision around the

evaluative task, it is already widely recognized that evaluation as a functional technical

capacity is a key component in the entire cycle of programs and projects” (p. 20).

A detailed study was carried out of important aspects such as the management of the

budget by results related to the National Urban Sanitation Programs in local

governments, because the budget by results (PpR) is a public management strategy that

links the allocation of resources to products and measurable results in favor of the

population. A general vision of the complexity of the phenomenon is presented, and

the need to establish how the policies of the use of the budget improve the quality of

life of the most needy population in public works such it is the provision of the urban

sanitation. The research sought to contribute, with alternative of methodological

strategies for monitoring the use of state resources.

This research had as a general problem: How is the management of the budget by

results related and the National Urban Sanitation Program in local governments, Lima

2015? The specific problems were: How are the procedures and control mechanisms

related to the National Urban Sanitation Program in local governments, Lima 2015?;

how are results-oriented management capacity related to the National Urban Sanitation

Program in the local governments, Lima 2015?; how are the results measurement and

evaluation systems related to the National Urban Sanitation Program in local

governments, Lima 2015?; how is the determination of the results to be achieved and

the National Urban Sanitation Program in local governments, Lima 2015?

The general hypothesis was: there is a significant relationship between the management

of the budget by results and the National Urban Sanitation Program in local

governments, Lima 2015. As a general objective: determine the relationship that exists

between budget by results and the National Urban Sanitation Program in local

governments, Lima 2015.

Materials and Methods

The research used the hypothetical-deductive method of quantitative approach,

according to Bernal (2015) the hypothetical-deductive method resides in “procedures

that start from an assertion as hypotheses, deduction of the conclusions that contrast

the facts” (p. 56); the research design was non-experimental, cross-sectional, in this

sense there was no manipulation of any variable, nor was the study variables tested and

Management of the budget by results and National Urban Sanitation Program in local governments, Lima 2015

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1- 14

the instrument was also applied one time only. To carry out this research work, the total

of 53 officials from the planning and budget management by results of the National

Urban Sanitation Program will be considered as population, survey was used in the

research as technique, in the form of a questionnaire, in order to collect relevant

information on the management of the budget by results and the budget by results. As

regard to the validity of the instrument, the instrument was validated with

methodological and thematic experts, as stipulated by Universidad César Vallejo, in

such a way that the pertinence, coherence and relevance of the instrument was verified.

For the reliability of the instrument, a pilot test was carried out on a sample made up of

15 officials and the Cronbach’s Alpha coefficient was applied, a value of 0.506 was

obtained, a value very far from 1, so some items of the questionnaire were readjusted;

in this sense, after carrying out this process, a higher value of Cronbach’s Alpha was

obtained.

Table 1 shows the Cronbach’s Alpha reliability statistic with a value of 0.822, which is

interpreted as high and therefore it can be indicated that the instrument is reliable.

Table 1.

Cronbach’s Alpha variable 1

Cronbach’s Alpha

No. of elements

0.822

Source: author’s own elaboration.

Table 2 shows the Cronbach’s Alpha reliability statistic with a value of 0.805, which is

interpreted as high and, therefore, it can be indicated that the instrument is reliable.

Table 2.

Cronbach’s Alpha variable 2

Cronbach’s alpha

No. of elements

0.805

Source: author’s own elaboration.

For the data analysis method, the SPSS 23.0 software has been used, for descriptive

statistics using frequency tables and figures, as for inferential statistics, hypothesis tests

were performed. Regarding inferential statistics, hypothesis tests were carried out with

a level of statistical significance of p<0.5 to reject the null hypothesis, according to the

objectives set. Kolmogórov-Smirnov goodness-of-fit test was performed to determine

whether the data approximated a normal distribution and to choose the appropriate

type of statistic (parametric or non-parametric). Spearman’s correlation test, to

determine the degree of relationship between the study variables (Guillén, 2015).

Results

Otto Franklin Terry Ponte, Roque Juan Espinoza Casco, Doris Rosario Yaya Castañeda

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1-14

Table 3 shows that of the 46 officials interviewed, 41.3 % (19) present a low level, 50 %

(23) present a mean level and 8.7 % (4) have a high level; in addition, a percentage value

of 100 % is observed, no missing data is presented.

Table 3.

Levels of perception of the variable budget management by result

Budget management by results (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

41.3

Mean

91.3

High

8.7

100

Total

100

Source: author’s own elaboration.

In table 4 it is observed that of the 46 officials interviewed, 32.6 % (15) present a low

level and 67.4 % (31) have a mean level; in addition a percentage value of 100 % is

observed, no missing data is presented.

Table 4.

Levels of perception of the dimension procedures and control mechanisms

D1: Procedures and control mechanisms (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

32.6

Mean

67.4

100

Total

100

Source: author’s own elaboration.

In table 5, it is observed that of the 46 officials interviewed, 37 % (17) present a low level

and 63 % (29) have a mean level; in addition a percentage value of 100 % is observed,

no missing data is presented.

Table 5.

1 Levels of perception of the results-oriented management capacity dimension

Management of the budget by results and National Urban Sanitation Program in local governments, Lima 2015

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1- 14

D2: Results-oriented management capacity (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

Mean

100

Total

100

Source: author’s own elaboration.

Table 6 shows that of the 46 officials interviewed, 54.3 % (25) have a low level, 37 % (17)

have a mean level and 8.7 % (4) have a high level; in addition a percentage value of 100

% is observed, no missing data is presented.

Table 6.

Levels of perception of the dimension systems of measurement and evaluation of results

D3: Results measurement and evaluation systems (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

54.3

Mean

91.3

High

8.7

100

Total

100

Source: author’s own elaboration.

Table 7 shows that of the 46 officials interviewed, 21.7 % (10) have a low level, 71.7 %

(33) have a mean level and 6.5 % (3) have a high level; in addition a percentage value

of 100 % is observed, no missing data is presented.

Table 7.

Levels of perception of the dimension determining the results to be achieved

D4: Determination of the results to be achieved (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

21.7

Mean

71.7

93.5

High

6.5

100

Total

100

Source: author’s own elaboration.

Table 8 shows that of the 46 officials interviewed, 19.6 % (9) have a low level, 71.7 %

(33) have a mean level and 8.7 % (3) have a high level; in addition a percentage value

of 100 % is observed, no missing data is presented.

Otto Franklin Terry Ponte, Roque Juan Espinoza Casco, Doris Rosario Yaya Castañeda

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1-14

Table 8.

Levels of perception of the variable National Urban Sanitation Program in local

governments

National Urban Sanitation Program in local governments (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

19.6

Mean

71.7

91.3

High

8.7

100

Total

100

Source: author’s own elaboration.

Table 9 shows that of the 46 officials interviewed, 47.8 % (22) have a low level, 43.5 %

(20) have a mean level and 8.7 % (4) have a high level; in addition a percentage value

of 100 % is observed, no missing data is presented.

Table 9.

Levels of perception of the social action dimension of the local government

D1: Social action of the local government (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

47.8

Mean

43.5

91.3

High

8.7

100

Total

100

Source: author’s own elaboration.

Table 10 shows that of the 46 officials interviewed, 39.1 % (18) have a low level, 52.2 %

(24) have a mean level and 8.7 % (4) have a high level; in addition a percentage value

of 100 % is observed, no missing data is presented.

Table 10.

Levels of perception of the citizen participation dimension

D2: Citizen participation (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

39.1

Mean

52.2

91.3

High

8.7

100

Total

100

Source: author’s own elaboration.

Management of the budget by results and National Urban Sanitation Program in local governments, Lima 2015

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1- 14

Table 11 shows that of the 46 officials interviewed, 10.9 % (5) have a low level, 69.6 %

(32) have a mean level and 19.6 % (9) have a high level; in addition a percentage value

of 100 % is observed, no missing data is presented.

Table 11.

Levels of perception of the social impact dimension of the program

D3: Social impact of the program (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

10.9

Mean

69.6

80.4

High

19.6

100

Total

100

Source: author’s own elaboration.

Table 12 shows that of the 46 officials interviewed, 30.4 % (14) have a low level, 60.9 %

(28) have a mean level and 9.7 % (4) have a high level; in addition a percentage value

of 100 % is observed, no missing data is presented.

Table 12.

Perception levels of the results measurement dimension

D4: Measurement of results (grouped)

Frequency

Percentage

Valid

percentage

Cumulative

percentage

Valid

Low

30.4

Mean

60.9

91.3

High

8.7

100

Total

100

Source: author’s own elaboration.

Discussion

The research came to determine that there is a relationship between budget

management by results and the National Urban Sanitation Program in local

governments, Lima 2015. According to the results, a moderate correlation coefficient

of R=0.616**, p=0.000 (p<0.01) was obtained, so local governments should invest in

budget management programs to obtain improvements in urban sanitation programs.

These findings are related to Aceves and Concepción (2012), who describes the

importance of the implementation of the results-based budget, it has caused a large

number of administrative reforms to modern budgeting systems, all aimed at efficient

cost control. It was possible to determine that there is a relationship between the

dimension procedures and control mechanisms and the National Urban Sanitation

Program in local governments. According to the results, a moderate correlation

Otto Franklin Terry Ponte, Roque Juan Espinoza Casco, Doris Rosario Yaya Castañeda

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1-14

coefficient of R=0.653**, p=0.000 (p<0.01) was obtained. These findings are related to

Rodríguez, Larreta & Repetto (2008), that conclude in the urgent need to implement an

effective comprehensive management control, by the government institutions that

assume and execute such public control, as well as the new and adequate institutional

designs.

After the research, it was determined that there is a relationship between the results-

oriented management capacity dimension and the National Urban Sanitation Program

in local governments, according to the results, a moderate correlation coefficient of

R=0.578**, p=0.000 (p<0.01) was obtained. These findings are related to Fernández

(2011), who considers that local governments should be equipped with the instruments

and legal tools that allow them to meet the demands in their powers (such as the

administration of public services and local goods) to determine acceptable levels of

quality of life in parishes, communities, sectors, among others. Once the research was

concluded, it was determined that there is a relationship between the dimension

systems of measurement and evaluation of results and the National Urban Sanitation

Program in local governments, according to the results, a low correlation coefficient of

R=0.576, p=0.026 (p<0.05) was obtained. So local governments should improve the

systems for measuring and evaluating results and the National Urban Sanitation

Program in local governments, because they are related. These findings are related to

Daher (2008), for whom the evaluation of these programs, leads to facing the challenge

of analyzing and evaluating them, taking into account consideration of the

multidimensional universe that implies it, which could be achieved by following an

integral evaluation model.

It was possible to determine that there is a relationship between the dimension

determining the results to be achieved and the National Urban Sanitation Program in

local governments, according to the results, a moderate correlation coefficient of

R=0.533, p=0.000 (p<0.01) was obtained. So the determination of the results to be

achieved and the National Urban Sanitation Program in local governments are related.

These findings are related to Alvarado and Morón (2011), who concluded that the

correct implementation of the budgeting for results is effectively aimed at partially

overcoming the low efficiency of the state acquisitions. One of the main tools of PpR is

the use of the logical framework as part of programming, monitoring and evaluation.

Conclusions

It can be affirmed that the management of budgets for results has a moderate and

positive relationship (R=0.616**) and significant (p=0.000, p<0.05), with the National

Urban Sanitation Program in local governments, Lima 2015. It can be stated that the

control procedures and mechanisms have a moderate and positive relationship

Management of the budget by results and National Urban Sanitation Program in local governments, Lima 2015

Espirales. Revista multidisciplinaria de investigación científica, Vol. 5, No. 37

April - June 2021. e-ISSN 2550-6862. págs 1- 14

(R=0.653**) and significant (p=0.000, p<0.05), with the National Urban Sanitation

Program in local governments, Lima 2015.

There are indications to affirm that results-oriented management capacity has a

moderate and positive relationship (R=0.578**) and significant (p=0.000, p<0.05), with

the National Urban Sanitation Program in local governments, Lima 2015. It can be

affirmed that the systems of measurement and evaluation of results have a moderate

and positive relationship (R=0.576**) and significant (p=0.026, p <0.05), with the

National Urban Sanitation Program in local governments, Lima 2015. There are

indications to affirm that the determination of the results to be achieved has a moderate

and positive relationship (R=0.533**) and significant (p=0.000, p<0.05), with the

National Urban Sanitation Program in local governments, Lima 2015.

…………………………………………………………………………………………….

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