Budget management by structure            In recent decades, results-oriented contracts, projects, programs and other horizontal forms of management have become routine in public administrations throughout the region, both because of the influence of new trends in State reform that put forward results-oriented practices and because of strong intervention by international cooperation agencies. However, public agencies are a long way from having formed horizontal organizations that are completely integrated to daily management and results-oriented accountability mechanisms.             In this context, budget management of organizational structures is not a new tool in respect of its basic element (the budget and organizational structures). However, it is often set into motion in a vacuum within the process of accountability: the relationship between institutional ends, the allocation of resources and delegation of authority. Consequently, it should be aimed at filling the void and facilitating the conditions for result-oriented management, integrated within an institutional framework.According to the text, results-oriented contracts, projects and programs