Abstract

The main objective of the research carried out is to determine the relationship between the multiannual programming of investments and the quality of budget execution at the headquarters of the Regional Government of Moquegua, 2019; where the type of research is basic, the design is non-experimental, the level is correlational, the information was collected by cross section, the study sample is 92 workers, the technique used is the survey, the instrument is the questionnaire, and the approach used is quantitative. It was found that 59.8% of the workers consider that the process of multiannual programming of the investment portfolio is of a regular level, with the most outstanding dimension being “Investment portfolio” and the one focused on improving “Prioritization criteria”, and 95.7% describe that the quality of budget execution is of a regular level, with the most outstanding dimension being “Prioritization of the social gap”, and the one focused on improving “Prioritization of the environmental gap”. It is concluded that multiannual investment programming is directly and moderately related to the quality of budget execution (Rho value = 0.492 and p = 0.000); Similarly, there is a direct but low relationship between multiannual investment programming and the prioritization of the social gap (Rho value = 0.242 and p = 0.020) and the prioritization of the economic gap (Rho value = 0.231 and p = 0.026), a direct and moderate relationship with the prioritization of the environmental gap (Rho value = 0.472 and p = 0.000) and with the prioritization of the institutional gap (Rho value = 0.490 and p = 0.000).