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Public administration in Peru is developed through the dynamic interrelation of the different administrative systems, which are made up of principles, norms, procedures, techniques and instruments that allow them to develop their permanent activities for the benefit of people and society. All administrative systems, in one way or another, are linked; among them, the link between the Strategic Planning and Public Budget Systems stands out, since the former establishes the type of society to be achieved and the latter is the financial expression that allows the allocation of public resources according to the results to be obtained. This book has analyzed how the linking of these systems has occurred in the National Center for Strategic Planning (CEPLAN) in the period 2009-2018 and how it has influenced the achievement of the objectives of the entity. The main conclusion is that the disarticulation between strategic planning systems and expenditure programming has had a negative effect on CEPLAN's management.