K. Peñaloza-Vassallo, A. Gutiérrez-Aguado, and M. Prado-Fernández, “Evaluation of budget design and execution, an instrument of performance-based budgeting: some experiences applied to health”, Rev Peru Med Exp Salud Publica, vol. 34, no. 3, pp. 521–7, Sep. 2017, doi: 10.17843/rpmesp.2017.343.3074.