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The general objective of this research was to determine the relationship between the Public Budget and the Quality of Spending in the Municipality of Coronel Portillo, Period 2021. Identifying as variables the Public Budget and Quality of Expenditure, which were theoretically based and approaches. The method used was the descriptive method, the design was non-experimental transactional correlational, taking as sample population 49 participants in the Public Budget 2021 of the Municipality of Coronel Portillo, Pucallpa-Peru.