This study analyzes the challenges that the new authorities will have on the occasion of the 2022 Municipal Elections in Peru, in the post-COVID-19 scenario. The work includes a review of the regulatory framework of local governments, an analysis of the problem of the weakening of public investment, low collection, citizen insecurity, corruption, among others. Based on the conclusions, proposals for improvement are made related to economic reactivation, fiscal sustainability, investment in information technologies, the implementation of policies of integrity and institutional ethics, as well as an analysis of the new responsibilities established by Law No. 31433 on strengthening the oversight role of Municipal Councils and mayors. among other matters of relevance for the new municipal efforts for the period 2023-2026