This study addresses the issue of municipal development from the perspective of per capita spending on the dimensions of development associated with spending by function, reviewing the concepts that affect human development as well as how the state is organised in order to provide better living conditions for the members of a society. In the process of approaching the subject, a number of indices were listed to serve as a guide to the problem, being used as parameters to help show which municipalities have achieved the best results in their public policies.
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