SUMMARY
This research seeks to analyze the operation and management of urban facilities in the municipality of Leon, Guanajuato. The study is a measure of performance from the standpoint of public policy, conceived as the systematic application of social research procedures to assess the design, implementation and utility of public programs. This paper presents the results of area cemeteries. After the evaluation, it was determined an Administrative Efficiency Ratio for each dimension, for each area and for the units tested. Also presented a set of proposals to improve the management and operation of municipal urban equipment.