Evaluation of the budget execution by a specific Peruvian regional hospital and the effects caused by the health crisis

The objective of the study is to evaluate the budget execution of a specific regional hospital located in the Peruvian Amazon from 2012 to 2023. Accordingly, it examines changes between the pre-pandemic period and the pandemic caused by COVID-19. Expenses are classified into three types: Current Expenses, Capital Expenses, and Debt Services, with current expenses representing approximately 90% of the total executed. The results indicate that with the crisis caused by COVID-19, the hospital's financial situation worsened, resulting in no investment in capital goods and prioritizing current expenses, which on average increased from 90% to 99% of the total executed expenses. These results show the severe effects of the health crisis on the health sector's budget and, in general, on developing countries.