Management of Institutional Planning in the Budget Execution of Public Spending by Local Governments in Tumbes

The objective of this study was to determine the relationship between institutional planning and the budget execution of expenditures in the local governments of Tumbes. The research was conducted under a quantitative, basic approach, with a non-experimental and correlational design. The population consisted of public servants from municipal entities, and data were collected through a survey using a structured questionnaire. The results showed a significant relationship between institutional planning and budget execution of expenditure, with a Spearman's rho coefficient of 0.732, indicating that adequate planning contributes to the efficient use of public resources. The study concludes that strengthening institutional planning processes improves the quality of budget management in municipal entities in Tumbes, favoring the achievement of institutional goals and objectives.