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This study was carried out in the Municipality of Siuna- Autonomous Region of Nicaragua Northern Caribbean Coast. The Municipal Development Plan for public management was analyzed. The criteria for budget allocation, factors influencing the implementation of the development plan; the incidence of citizen participation in management, and a proposal for academic training for municipal planning and management were identified, as well. The type of study was descriptive qualitative and cross-sectional. The approach from the symbolic interactionism, using the structured interview, focus group and documentary review; The data provided by the study sub- jects were collected and analyzed. It was based on guiding questions, which consisted of structuring a system of categories for analysis. The findings revealed that the Municipal Development Plan as a methodological tool is defined by the new Human Development Planning System, an inclusive, participatory and democratic process, legally supported, mainly in the Municipalities Act. By means of an ordinance, the municipal government constitutes the Municipal Planning Committee and with the active participation of the local actors, the strategic axes are defined based on the needs and demands of the population. The Municipal Development Plan establishes criteria for budgetary allocations such as beneficiary population, territorial coverage, less favored sectors and political electoral affiliation. Furthermore, factors that influence its execution such as technical capacity, availability of resources, political polarization, climate change and institutional articulation are presented.

El Plan de Desarrollo Municipal como herramienta de gestión pública de Siuna, Costa Caribe Norte de Nicaragua