El Presupuesto Municipal como elemento fundamental de las Finanzas Públicas[The Municipal Budget as a key element of Public Finance]

The budget is one of the key tools available to the State to promote development, through the implementation of its public and social services programs and projects. Through the municipal public budget, local governments materialize economic, political and social commitment to their population, where they will always seek with their actions the development of their communities. The three budget techniques discussed here: by program, by results and zero-based, they provide tools and useful elements for saving public resources. We must not lose sight of the most important thing in the management of public funds is the effectiveness achieved by the best distribution, for the benefit of the population. In some metropolitan municipalities of the State of Mexico since the eighties of the last cen-tury, the program-based budget technique began to be implemented. Specifically in January 1982, the City Council of Naucalpan created the Programming and Budget Directorate, with it the first attempt to implement the program-based budget system at the municipal level of the entity. From the figures of total municipal expenditure in our country, we took this relative share of the classification by object of expenditure: personal services accounted for 34.9%, materials and supplies 7.4%, general services 16.9%, transfers and subsidies 9.5%, movable and real estate 1.9%, public works and construction 22.5%, public debt 3.7% and other items 3.1%. From the econometric model that was realized, it can be said that the number of municipal population (independent variable) explains 89.3% of the values observed in the total munic-ipal expenditure of each federal entity (dependent variable). Thus, other variables not in-cluded in this equation could explain 10.7% of the values observed in total municipal expenditure.