This research aims to determine the relationship that exists between the budget for results and the National Urban Sanitation Program in local governments, Lima 2015. The study is of the applied type, of correlational level, of non-experimental, cross-sectional design, whit a methodology was hypothetical-deductive framed in the statement of the hypothesis that is later contrasted. It is concluded that there are indications to affirm that budget management by results has a moderate and positive relationship (R=0.616**), as well as significant (p <0.05).
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