The current budgetary system operates having the double responsibility of ordering the financial framework and programming and following the objectives and targets of the services in charge of the National Administration.
In 1993, the process of identification of objectives and targets in relation to physical results was undertaken, that is, the foreseen and obtained results of the fiscal year management given by the production of goods and/or services in several programs. During fiscal year 1994, this system of measuring was deepened and a system of quarterly analysis of the objectives of the programs and projects was implemented. This was done in order to accurately measure the efficiency of the public management.
From 1995, this methodology has been followed and the coverage of programs has been enlarged and, when possible, the quality of the information improved.
Depending on the possibility of identifying the targets according to each service, the system was able to cover 178 programs from a total of 237. The fact that 75.1% of the programs of the Budget of the National Administration is already incorporated to this system, shows the existence of a process which tends to the consolidation and optimization of the results measuring concept of the public administration.
CONTROL COVERAGE ACCORDING TO INSTITUTIONAL LEVEL (as of 12/31/00)
|
INSTITUTIONAL LEVEL |
PROGRAM |
UNDER CONTROL |
% UNDER CONTROL |
|
Central Administration |
166 |
103 |
62.0 |
|
Decentralized Bodies |
77 |
67 |
87.0 |
|
Social Security Institutions |
6 |
6 |
100.0 |
|
TOTAL |
249 |
176 |
70.7 |
Within this universe of programs to be followed, it has been impossible to balance the quality of the information under analysis. In many cases, the criteria used for the identification of the objectives measurement units has to be checked, in order to be able to express a comprehensive summary of the production of goods and services of each program. There are still cases in which the objective and the final result offered to the beneficiaries are not clearly separated, neither are the amounts of work or the magnitude of partial tasks. A revision of the program steps has to be continued so that the same accurately express the production processes and include the real and financial resources necessary to achieve the planned results. Nevertheless, the follow-up tasks offer valid references to understand the scope of each service area.
PROGRAMS UNDER CONTROL (as of 12/31/00, in thousand pesos)
|
Institutional Level |
Quantity of Programs |
Staff Charges |
Final Credit |
Accrued Expenditures |
% executed |
|
Central Administration |
103 |
192,950 |
9,097,368 |
8,677,702 |
95.4 |
|
Decentralized Bodies |
67 |
42,216 |
2,179,766 |
1,982,695 |
91.0 |
|
Social Security Institutions |
6 |
5,838 |
19,100,164 |
18,047,341 |
94.5 |
|
NATIONAL ADMINISTRATION |
176 |
241,004 |
30,377,297 |
28,707,738 |
94.5 |
The tables only include the programs which have any kind of physical follow-up. This can be connected with the production of services of the program or investment projects.
In relation to the financial information, it is worth mentioning that the budgetary credit (authorization to spend) assigned to the program contemplates the addition of current expenditures and of capital excluding expenditures for projects. If there were projects in the program, the corresponding credit appears in the line next to each of them.
