Abstract

The research aimed to find differences between the levels of budget management and the quality of public spending at the San José de Chincha Hospital in the period 2018 – 2021 and subperiods pre and COVID 19 pandemic. We worked with all the programs served by the hospital within its care structure (10), from which the pertinent information was extracted under a documentary analysis and a survey to determine the level of equity of the programs. The results were: there is a significant difference between the levels of budget management and the quality of public spending during the study period, and for whom there are also differences in the pre-pandemic and pandemic subperiods; In addition, there is no significant difference for the budget management variable between the study subperiods and yes for the variable quality of expenditure. These differences cannot be explained by the presence of the pandemic, but rather it could be a matter of professional competence.