Análisis del comportamiento de los gastos en proyectos de la municipalidad provincial de Mariscal Nieto, 2017-2024

This article aims to analyze spending patterns in 125 projects executed by the Provincial Municipality of Mariscal Nieto, Moquegua, between 2017 and 2024, amounting to a total of S/ 322,459,355.25. A quantitative approach was employed, focusing on temporal trends, sectoral distribution, and explanatory factors. The findings reveal that 66.72% of the expenditure was concentrated in Transportation (49.70%) and Sanitation (17.02%), with a peak in 2022 (31.53%) driven by mining royalties and electoral cycles. Sectors such as Energy (0.10%) and Environment (0.14%) received minimal investment, highlighting a prioritization of basic infrastructure over sustainability. Consequently, it is recommended to implement strategic planning, encourage citizen participation, and evaluate project impact to optimize budget management and promote sustainable development.