Local development for developing countries such as Cuba is based on the identification and exploitation of the endogenous resources and potential of a community, neighborhood or city.It is a process through which local actors establish development initiatives and promote efficient and effective economic activities with different sources of financing in order to stimulate sustainability in the development of the territory.How to proceed with the effective use of the financial resources that today is destined for this purpose by the local governments of the province of Matanzas as a tool that has allowed the planning and efficient use of them.The objective of the work is: is the