Assessment of Needs Programming in the Execution of Expenditure, from the Approach of Budget Program 068

Abstract

A problem in the modernization of public management is the weak articulation of planning and budgeting tools, since public servants are the ones who are most related to the processes and know what the population needs; however, they do not use the source of information that allows them to identify and prioritize the needs and achieve an adequate quality of public spending. In this sense, this article determined the incidence between the programming of the table of needs and the execution of the expenditure, within the framework of the Budget Program 068 of a third level center that provides ophthalmologic care, year 2021. The methodology used was quantitative and causal correlational. The population consisted of 530 workers of a third level center that provides ophthalmologic care, with a sample of 100 collaborators surveyed through the application of a questionnaire (author). The conclusion reaffirms that the programming of the table of needs is the starting point and foundation to achieve an adequate execution of public expenditure, to achieve an adequate efficiency of public expenditure and the fulfillment of the objectives of Budgetary Program 068 Reduction of vulnerability and attention to emergencies due to disasters.