Budget based on results (PBR) tool that contributes to transparency and efficiency in México

Budget based on results (PBR) tool that contributes to transparency and efficiency in México

The purpose of this paper is to outline the current situation that prevails in the three levels of government, in relation to the use of the PBR, in addition to determining what has been the progress in the implementation of the Result Based Budgets, and in in its case, the budgetary amounts that ha...

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Egile Nagusiak: Figueroa Montaño, Francisco Javier, Gutiérrez Molina, Lizeth, Vazquez González, Jesús Guadalupe, Medina Ortiz, Francisco Antonio, Córdova Yánez, Alejandro
Formatua: Online
Hizkuntza:spa
Argitaratua: UNIVERSIDAD DE SONORA 2019
Sarrera elektronikoa:https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/15
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spelling oai:https:--biolex.unison.mx-:article-152021-08-24T14:13:25Z Budget based on results (PBR) tool that contributes to transparency and efficiency in México Presupuesto Basado en Resultados, (PBR) herramienta que contribuye a la transparencia y eficiencia hacendaria en México Figueroa Montaño, Francisco Javier Gutiérrez Molina, Lizeth Vazquez González, Jesús Guadalupe Medina Ortiz, Francisco Antonio Córdova Yánez, Alejandro presupuesto; eficiencia; transparencia; PBR Presupuesto Gobierno The purpose of this paper is to outline the current situation that prevails in the three levels of government, in relation to the use of the PBR, in addition to determining what has been the progress in the implementation of the Result Based Budgets, and in in its case, the budgetary amounts that have been objects of MIR at the dependencies or secretaries level. Regarding the mountain region of Sonora, it was sought to determine if there is knowledge and use of the PBR, which would mean that the municipalities are measuring the effectiveness in the application of public spending. The present work was carried out based on different techniques and strategies for data collection, in the case of the federal and state levels, documentary research was used. For local effect, the predominant technique was referred to as a survey, which was applied in a personal way, which included multiple choice questions, applied to workers of the municipalities of the high mountain region, selecting a sample of 16 municipalities of a universe of 17, the requirement to select the interviewee consisted in that they were related to the budgets, that is to say that they programmed, executed or supervised resources of the municipality to which they belong. The conjugation of all these elements will give us the guideline to determine the tax efficiency that deprives in the use of public resources. La finalidad del presente trabajo consiste en hacer un esbozo de la situación actual que priva en los tres niveles de gobierno, en relación al uso del PBR, además de determinar cuál ha sido el avance en la implementación de los Presupuestos Basados en Resultado, y en su caso, los montos presupuestales que han sido objetos de MIR a nivel dependencias o secretarías. En cuanto a la región serrana de Sonora, se buscó determinar si existe conocimiento y uso del PBR, lo que significaría que los ayuntamientos están midiendo la efectividad en la aplicación del gasto público. El presente trabajo se realizó basándose en diferentes técnicas y estrategias para la recolección de datos, en el caso de los niveles federal y Estatal, se utilizó la investigación documental. Para efecto del ámbito local, la técnica predominante fue la referida como encuesta, la cual fue aplicada de forma personal y comprendió preguntas de opción múltiple, aplicada a trabajadores de los ayuntamientos de la región de la sierra alta, seleccionando una muestra de 16 ayuntamientos de un universo de 17; elrequisito para seleccionar al entrevistado consistía en que estuvieran relacionados con los presupuestos, es decir, que programaran, ejecutaran o supervisaran recursos del municipio al cual pertenece. La conjugación de todos estos elementos nos dará la pauta para determinar la eficiencia hacendaria que priva en el uso de los recursos públicos. UNIVERSIDAD DE SONORA 2019-08-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion PDF application/pdf https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/15 10.36796/biolex.v19i0.15 BIOLEX; Vol. 10 No. 19 jul-dic (2018): BIOLEX; 69-74 BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO; Vol. 10 Núm. 19 jul-dic (2018): BIOLEX; 69-74 2007-5545 2007-5634 spa https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/15/162 Español Derechos de autor 2019 BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO
institution Biolex
collection OJS
language spa
format Online
author Figueroa Montaño, Francisco Javier
Gutiérrez Molina, Lizeth
Vazquez González, Jesús Guadalupe
Medina Ortiz, Francisco Antonio
Córdova Yánez, Alejandro
spellingShingle Figueroa Montaño, Francisco Javier
Gutiérrez Molina, Lizeth
Vazquez González, Jesús Guadalupe
Medina Ortiz, Francisco Antonio
Córdova Yánez, Alejandro
Budget based on results (PBR) tool that contributes to transparency and efficiency in México
author_facet Figueroa Montaño, Francisco Javier
Gutiérrez Molina, Lizeth
Vazquez González, Jesús Guadalupe
Medina Ortiz, Francisco Antonio
Córdova Yánez, Alejandro
author_sort Figueroa Montaño, Francisco Javier
title Budget based on results (PBR) tool that contributes to transparency and efficiency in México
title_short Budget based on results (PBR) tool that contributes to transparency and efficiency in México
title_full Budget based on results (PBR) tool that contributes to transparency and efficiency in México
title_fullStr Budget based on results (PBR) tool that contributes to transparency and efficiency in México
title_full_unstemmed Budget based on results (PBR) tool that contributes to transparency and efficiency in México
title_sort budget based on results (pbr) tool that contributes to transparency and efficiency in méxico
description The purpose of this paper is to outline the current situation that prevails in the three levels of government, in relation to the use of the PBR, in addition to determining what has been the progress in the implementation of the Result Based Budgets, and in in its case, the budgetary amounts that have been objects of MIR at the dependencies or secretaries level. Regarding the mountain region of Sonora, it was sought to determine if there is knowledge and use of the PBR, which would mean that the municipalities are measuring the effectiveness in the application of public spending. The present work was carried out based on different techniques and strategies for data collection, in the case of the federal and state levels, documentary research was used. For local effect, the predominant technique was referred to as a survey, which was applied in a personal way, which included multiple choice questions, applied to workers of the municipalities of the high mountain region, selecting a sample of 16 municipalities of a universe of 17, the requirement to select the interviewee consisted in that they were related to the budgets, that is to say that they programmed, executed or supervised resources of the municipality to which they belong. The conjugation of all these elements will give us the guideline to determine the tax efficiency that deprives in the use of public resources.
publisher UNIVERSIDAD DE SONORA
publishDate 2019
url https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/15
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