Municipal fiscal performance of the State of Sinaloa: Proposal of synthetic index for fiscal evaluations

Evaluations of fiscal performance of the municipalities are important to improve policies regarding income and expenses, as well as to strengthen municipal finances. This study presents the evaluation of the municipalities of Sinaloa, through the construction of a synthetic index determined by a series of simple indicators that quantitatively evaluates the fiscal performance of local governments. The results show a better performance index in the central zone, center-north, and part of the north of the state of Sinaloa; while the south (except from Mazatlan), center-south, northwest, and part of the north have a lower synthetic index.