Relationship between the sources of income of the Social Development and Family Allowances Fund (Fodesaf) from 2005 to 2021, with respect to the total annual expenditures of this institution

Abstract

Historically, it has been known that Fodesaf's expenditure levels have an important relationship with its sources of resources (National Budget-Ministry of Finance and Costa Rican Social Security Fund -CCSS-). However, no formal research has been conducted to quantify such a relationship. That is why, the objective of this study is to analyze the relationship between the annual transfers of resources that the Ministry of Finance and the CCSS have made to Fodesaf from 2005 to 2021, with respect to the total annual expenditures of said institution. The work developed a quantitative approach in its methodological design. First, data on Fodesaf income and expenditure were collected. Subsequently, using the statistical programming language R, Shapiro-Wilk normality tests were performed on the forementioned variables to determine which of the correlation coefficients (Pearson or Spearman) should be calculated to quantify the correlation between them. The results obtained indicate that the correlation between the variables of real expenditures and the resource from the National Budget is positive and strong. The correlation between the variables of real expenditures and the resources from the CCSS is positive and strong. Therefore, it is demonstrated that the levels of real expenditures of the Fund are highly dependent on its sources of resources.