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

Abstract

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.