Results-based management: an approach for budget planning for the Municipality of La Ceiba

Abstract

Introduction. The results-based management model includes an approach of the five management cycle pillars. The study aim was to design a budgeting and planning model for public resources, to promote compliance with public policies in response to social and administrative needs. Methods. The study had a mixed research approach, in which the following instruments were used: questionnaire and in-depth interview. The study participants were 30 operational professionals and 5 informants section managers of the Municipality of La Ceiba. This allowed to collect information directly from the collaborators. Results. The municipality staff indicated that 39% (12/30) do not know if there is a relationship between the Annual Operating Plan and the National Plan and Country Vision, while 30% (9/30) and 26% (8/30), respectively, said they agreed and fully agreed that there is a relationship between both plans. Likewise, through the testimonial opinions collected, it was determined that the social needs in the city are not effectively addressed, arguing lack of budget on the part of the State. Conclusion. There is a need to design a proposal for results-based management, which includes attention to social needs and promotes the development of results-based budget, adaptable to the Municipality of La Ceiba.