The current article examines the evolution and composition of the total and social spending and its participation in the gross domestic product (GDP) in the period between 2007-2010, for both the national and the departmental governments, in order to perform a behavioral comparison of the mentioned parties and observe their efforts in regards to social matter, within the framework of the theory of well-being, and from the perspective of efficiency and equity. For the quantitative analysis, the budget and the performance of the State of Atlantico along with secondary sources of the district council of economic and fiscal policy (CONFIS), Ministry of Finance and Public Credit, were taken into account. It’s worth noting the rise of the social national spending to almost double with an annual average increase of 7.6%, which allowed an increase of its participation in the GDP from 13.5% to 16.3%; as for the regional level, it was far below the national one, with a growth of 6.75% and a stable participation in the GDP of 1.6%.