The aim of this paper is to analyze the the relationship that exist between school non-attendance and the type of contracting that municipal goverments use to contract the PAE operator. In addition, it analyzes how this relationship is associated with accountability and institutional capacity at the local level. For this, a linear regression analysis was performed that allowed to identify the correlation between the variables of interest. Likewise, a entropy balancing exercise was made that suggests that these relationships, in addition to being correlations, can show causal relationships.
