Among the theories that support results-based management is the Theory of Management, which explains that the development of programmes, projects and strategies implemented by the state must be assessed from the criteria of improvement and permanent and systemic innovation in administrative systems in the search to achieve results that the population expects in order to close social gaps and improve the quality of life, framed within the limits of the legal-political limits of state action (Francisco Mas, 2023).

There is also the theory of the political-programmatic approach, which implies that public management should formulate its interventions focused on government programmes, strategic development plans, sectoral policies, where the process of allocating resources to each agency at different levels of government, always respond to these guidelines and management instruments give concrete results (Uzunkaya, 2017).

On the other hand, a third is the theory of social governance, which indicates that it must be transparent and with probity, in a responsible and participatory manner, in such a way that there are favourable scenarios of democratic governance, allowing society to have a climate of social peace that is a driver of collective development, its premise being that, having good management indicators, leads to satisfying the population about the actions of their rulers and therefore a favourable scenario for the comprehensive development of the country; In other words, achieving the legitimacy of public interventions (Carrasco-Ramírez, 2022).

Finally, we present the theory of the value-added approach, which implies that the interventions implemented by the state should not only be evaluated from the tangible results of the programme, project or service offered, such as a hospital built, the total value of the investment in a bridge, the number of vaccines delivered, etc., but also by the way in which it contributes to the development of the country, but also by the way in which it contributes to obtaining added value, such as the improvement of care in the hospital built, the volume of products marketed as a result of the construction of the bridge, or the decrease in child morbidity due to the vaccines administered, which implies evaluating the impact of the interventions (Déniz Mayor, Arteaga Arzola and Manrique de la Lara Peñate, 2022).

According to Rodríguez Hernández (2020), these are planning, programme and project management, financial and budgetary management, and monitoring and evaluation. Planning is the instrument through which the strategic lines of intervention are defined, prioritising those that by their nature are more transcendent for the closing of gaps, and can be sectoral plans, territorial plans (concerted development plans), specific plans of any state function. The second element is the management of programmes and projects, which are the tools through which the state produces goods and services to achieve the objectives defined in the government's plans; these can be measured in terms of social, productive, infrastructure, institutional strengthening programmes or each specific project.

The third element, financial-budgetary management, is made up of administrative elements designed to capture resources and then allocate them to achieve the objectives and goals of the state apparatus, which constitute the operations for programming, managing and controlling public funds, in strict compliance with the budget cycles established by the general budget law and the specific budget law for each fiscal year.

On the other hand, the fourth element is monitoring and evaluation, which constitutes the systematic follow-up of how the management indicators defined in the programming are fulfilled. This monitoring can be carried out from the levels of the hierarchy of objectives by processes, products, intermediate results and final results, and from the perspective of the types of indicators by effectiveness, efficiency, quality of interventions and economy criteria.

One achievement of results-based management is that by developing a comprehensive managerial approach to the different stages of the public management cycle, based on achieving catalytic or impact results, where the use of information is a key factor in decision-making, using instruments and methodologies in administrative systems, it constitutes a different way of carrying out the processes for allocating, approving, executing and evaluating the programmes and projects defined in the strategic plans and the public budget, Furthermore, the expected changes have not occurred in a significant way according to the state's administrative management models, as even to date, a minimisation approach has been applied to the state structure, with a criterion that obeys budgetary issues.

State modernisation is defined as the means by which the structures, functions, values, norms, actors and institutional procedures of the state are modified in order to achieve greater efficiency and quality in its interventions (Maizondo Saldaña and Hidalgo Romero, 2021), where the optimisation of the internal management of public entities occurs through the more effective, efficient and productive use of public resources, articulating efforts both at the territorial and sectoral level, thus satisfying people's expectations and reducing social gaps.

It also indicates that the modernisation of the state is linked to the reduction of bureaucratic obstacles and administrative simplification, employing a citizen-oriented approach in the search for the satisfaction of the community as a whole. Article 4 of Law No. 27658 states that these are the institutional processes for the improvement of processes for the generation of goods and resources desired and valued by citizens, using criteria of administrative simplification, productivity, democratisation and decentralisation, in order to achieve positive impacts on social life; In addition, compliance with the processes and instruments established by the National Law for the Modernisation of Public Management contributes to better management criteria for innovation and transformation within the process approach for results, with the main axes being action within an integral and systemic integral approach process, where meritocracy, compliance with the code of ethics, participatory interventions and capacity building are fundamental.

On the other hand, we can say that modernisation in our country has advanced very slowly, due to the fact that our current authorities do not prioritise activities and projects that seek to improve the mechanisms of the state, the objective being to provide better living conditions for the population, making optimal use of resources and with a criterion of accountability of public spending to society; Blas Ghiggo et al. (2022) state that modernisation in Peru is advancing at a very slow pace due to the existence of widespread corruption, and that combating corruption requires the construction and establishment of more and better levels of transparency and accountability of the government in power (Tafur-Puerta, 2022).

Among the theoretical approaches that support the modernisation of the state, we have the Theory of Adaptation to the environment, where the state organisation, like any social unit, being related to the environment, its actions must adapt to changes, especially those related to the use of information technologies in its administrative systems, thus being models of open change, not necessarily implying a criterion of superiority of systems over those previously used, but a process of collective construction of change for the benefit of citizens (Filardi et al., 2016).

Another is the Efficiency Theory centred on the citizen, where it is proposed that the systems that make up the state administration should be defined to achieve the maximum public value, where the citizen is the centre of the interventions, not only from the achievements to be obtained, but also from the internal focus of management, since it is the people who implement the management, and they also require attention, which are defined in the performance management systems and programmes of remunerative labour care (Luque González, Merino Chiliquinga and Solís Benavides, 2019). A third is the theory of the Absence of Bureaucratic Barriers, which seeks to eliminate the paradigm of the pachydermic state, where the products or services to be obtained have bureaucratic processes, for an agile state, where the requirement of paperwork and or requirements for a service are as expeditious as possible, making the user feel that they have access with speed, quality and timeliness (Lampropoulou and Oikonomou, 2016).

At the municipal level, according to Supreme Decree Nº 030-2002-PCM, these are administrative simplification, administrative systems, management by processes, and citizen participation. In the case of administrative simplification, it is applied in order to identify and discard all kinds of irrelevant and unnecessary requirements, formalities and demands in administrative acts, which also includes the reduction of waiting times to be attended. This involves developing service protocols, e-government computer systems, staff training on management issues.

Also, administrative systems are made up of all the operational systems defined by the State that must be implemented and complied with, such as the planning, budget, control, treasury, accounting, supply and personnel systems. Although these systems are defined individually by governing bodies, as is the case, for example, with procurement, which depends on the OSCE for purchases, this does not mean that they operate in isolation, but on the contrary, they form an administrative whole (Souza, 2017). Process management is that which organises the activities of public institutions in a cross-cutting manner for all their organisational units, by determining their processes and their measurement indicators.

Finally, there is citizen participation, which is the way in which entities include civil society organisations in decision-making, which can be carried out through three main processes: the Concerted Development Plan, the Participatory Budget and Accountability.

The studies reviewed affirm that, as regards the results-based management model, it is focused on the fact that every intervention must have a consideration to adopt the decision to execute it, which is the effective realization of results, which must be based on criteria of prioritization of social gaps to be addressed, the budget availability, which conditions that these must be incorporated into the entity's planning process, considerations that are exposed by Sancino et al. (2022) and Catlaw & Sandberg (2012) add that for this, processes must be optimized to achieve maximum effectiveness, efficiency and effectiveness of its actions to achieve governmental objectives and improve citizen welfare.

Another element of results-based management is that they all seek that resources are managed in a way linked to other interventions that the entities carry out, that is, that they create synergies and take full advantage of the productive value of the interventions, where Ferrer Romero (2018) says that the strategies to be developed are focused on the achievement and efficient performance of products, impacts and benefits, but at the same time their actions must be oriented to achieve the benefits generated by the interventions for citizens, thus contributing to peace and social development in democracy, The theory of social governance, which indicates that public management must have as a starting point transparent and probity interventions, in a responsible and participatory manner, in such a way that there are favorable scenarios of democratic governance, allowing society to have a climate of social peace that is a driver of collective development, in addition, having good management indicators, leads to satisfy the population about the actions of their rulers and therefore a favorable scenario for the integral development of the country; that is, to achieve the legitimacy of public interventions.

The results reveal important patterns in the execution of spending at the local government level in Peru during the period between 2012 and 2022, the absence of data for the year 2021 raises questions about the availability and transparency of government information. The detailed analysis of Table 1 highlights the efficiency in expenditure execution, evidenced by color coding, where the constitutional province of Callao stands out as the most efficient with 81.54%, on the other hand, it is evident that the departments that receive mining canon, such as Arequipa, Ancash and Apurimac, occupy the last places in expenditure execution, raising questions about the management of these resources.

In addition, the percentage of spending on budgetary programs is considered throughout the study years, the period between 2015 and 2019 stands out for the highest percentages of spending, exceeding 50%, in turn, the last three years show a decrease, raising concerns about possible changes in government priorities or budgetary constraints, in addition, the variation in central actions and budgetary allocation without concrete results also adds complexity to the interpretation of the effectiveness of the programs.

Sancino et al. (2022) and Catlaw & Sandberg (2012) highlight the importance of managing for results and the need to optimize processes to achieve effectiveness, efficiency and efficacy. Ferrer Romero (2018) complements this approach by highlighting the importance of managing resources in a linked way and creating synergies between government interventions. The connection with social governance theory reinforces the idea that transparency, probity and participation are fundamental for the legitimacy of public interventions and the comprehensive development of the country. This theoretical framework provides a solid basis for evaluating the management of government spending and its implications for citizen welfare.

In the case of the modernization of the State, this is proposed as a new way of structuring the state apparatus, so that the administrative systems tend to make the processes of providing the services offered have elements of quality, such as access, timeliness and contribution to solving the problems of the population in an efficient manner, in addition, the modernization of the State is defined as the means through which the structures, functions, values, rules, actors and the institutional procedure of the State are modified in order to achieve greater efficiency and quality in its interventions.

On the other hand, it can be stated that results-based management and modernization of the State are two components of public management that act in a complementary manner, so that the results of an intervention will be more efficient to the extent that systems such as planning, budget, supply, control, among others, act efficiently and provide their services to the internal organizational level with efficiency, an appreciation that complements when Luque González et al. (2019) comments on the theory of citizen-centered efficiency, where it is stated that the systems that make up the state administration must be defined to achieve the maximum public value, where the citizen is the center of the interventions.

Thus, in order to improve results-based public management, based on the precepts set forth by the authors, it is not only necessary to have a regulatory framework, which is the starting point, but also to define cognitive elements that will enable public servants to learn about these tools, Finally, there is the attitudinal component, which implies a change of paradigm of the traditional management model, which often generates resistance to leave the bureaucratic model defined by activities and processes, for that which is defined on the basis of the result to be achieved, which in turn has resource saving criteria and an action with probity, which is supported by the affirmation of the theory of the Non-existence of Bureaucratic Hindrances, which Lampropoulou & Oikonomou (2016) state that they seek to eliminate the paradigm of the pachydermic State, where products or services to be obtained have bureaucratic processes, for an agile State, where the requirement of paperwork and or requirements for a service are the most expeditious possible, making the user feel that he/she has access with speed, quality and timeliness.