Análisis de la evolución de la implementación del Presupuesto por Resultados (PpR) en el Perú entre los años 2019 y 2023

Abstract

This research aims to determine the evolution of the implementation of the Results-Based Budget Management (RBBM) in Peru between 2019 and 2023. To achieve this, an index called the “RBBM Implementation Level” has been developed, which measures the implementation status of each of its components. By measuring this index, the goal is to verify which components have not yet been fully implemented and identify the aspects that delay their implementation. The methodology used in this research combines a qualitative and quantitative approach. An exhaustive review of official documents, information requests to public institutions, and specialized literature was conducted to determine its components and obtain information for measuring the aforementioned index. The results reveal that the level of implementation of the RBBM in Peru has remained at an intermediate level during the analyzed period, showing setbacks in its implementation between 2020 and 2022. Additionally, components with negative implementation evolution were identified. The analysis revealed that the COVID-19 had a negative impact on the consolidation of the RBBM, as did the delays in adapting to the new regulatory bases approved during the analyzed period. Additionally, the limited scope of some of its components was identified. Based on the analysis, a series of recommendations are proposed to improve the implementation of the RBBM in Peru and to expand the analysis towards new systems that allow for the optimal functioning of the National Public Budget System.