Control and budgetary programming of works by direct administration of the Huánuco Regional Government

Abstract

Objective. The objective of the research was to analyze the relationship between budgetary control and the programming of execution of works by direct administration of the Huánuco Regional Government, 2018. Methods. This was an applied research with a quantitative approach and a descriptive correlational non-experimental correlational level. The type of sampling was non-probabilistic and the instrument applied, the survey, was administered to 12 workers in the accounting area of the Huánuco Regional Government. Results. The proposed general hypothesis was verified and statistically accepted, obtaining a percentage of 65.40%, which shows that budgetary control is significantly related to the scheduling of works execution. Conclusions. There is therefore evidence of economic facts with multiple irregularities that should not occur in the public administration, since they are errors that do not comply with budgetary and administrative rules. Likewise, it is concluded that public servants lack the necessary professional training with respect to budgetary control by the regional entity, which is a fundamental tool for executing public spending.