Evaluation of budget management in San Martin department municipalities, Peru: A quantitative analysis from the perspective of key actors in the financial and administrative area

Abstract

To analyze municipal budget management in the San Martín Department, Peru, based on the perceptions of key actors in financial and administrative areas, we evaluate five dimensions: budget execution efficiency, transparency, financial planning capability, impact of the economic crisis on allocation, and staff satisfaction. This diagnosis aims to inform improvements. The study employed a quantitative, descriptive, non-experimental design with a non-probabilistic convenience sample of 108 municipal employees from financial and administrative units. Data collection was conducted through an expert-validated Likert-type questionnaire, and analysis involved descriptive statistics such as frequencies, means, and standard deviations. The overall evaluation of budget management was clustered at a medium level (39.8%), with 30.6% low and 29.6% high. Execution efficiency had the highest share of high ratings (38.0%), while transparency showed the largest share of low ratings (45.4%). Financial planning was concentrated at a medium level (38.0%). The perceived impact of the global economic crisis on allocations was low or medium for most respondents (74.0%), and staff satisfaction was predominantly medium (48.1%). Perceptions reveal heterogeneous practices with recurrent challenges in transparency and planning, alongside pockets of managerial strength in execution. Findings suggest the need for standardized processes, digital transparency, and capacity building in planning to enhance accountability and resilience in resource-constrained settings. The study provides policy-oriented recommendations aimed at transparency portals, lightweight monitoring controls, skills training, and intergovernmental coordination to improve municipal budget management in San Martín.