Coherencia normativa y calidad de la programación presupuestaria parroquial

Parish budget programming faces structural weaknesses derived from inconsistencies between the regulatory framework, planning instruments, and operational practices, generating misalignments between institutional goals, financial allocations, and actual expenditure execution. The objective of this study was to analyze the effect of normative coherence on the quality of parish budget programming, considering inter-instrument consistency, procedural formalization, and regulatory compliance as explanatory factors. A quantitative explanatory approach with a non-experimental design was adopted, using official administrative records and applying Pearson correlation, analysis of variance (ANOVA), and structural equation modeling estimated through maximum likelihood. The results revealed a positive and statistically significant relationship between normative coherence and programmatic quality, substantial differences in quality levels according to coherence degree, and a considerable direct structural effect. It is determined that normative coherence strengthens goal–allocation alignment, reduces deviations between programmed and executed budgets, and enhances territorial financial stability, positioning itself as a key technical component in optimizing the parish budget cycle.