Abstract
This study analyzed the scientific evidence on the relationship between budget management and the quality of public spending on health. A systematic review was conducted in accordance with the PRISMA 2020 guidelines, including 17 studies published between 2021 and 2026. The evidence was organized into five dimensions: budget planning and allocation, execution and efficiency, governance, equity and fragmentation, and financial sustainability. The findings indicate that the quality of public spending depends not only on the availability of resources but also on institutional capacity to plan, allocate, and execute them efficiently. Governance and equity emerged as cross-cutting conditions, whereas financial fragmentation and budgetary constraints limited the performance of health systems. It is concluded that budget management and the quality of public spending on health are multidimensionally related, and their assessment requires the integration of financial, institutional, distributive, and sustainability criteria.
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