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TRANSCRIPT
Content 1. Introduction .................................................................................................................................... 3
2. Paraguayan Budget Structure ......................................................................................................... 4
2.1 Particularities of the Data ......................................................................................................... 5
3. Database Organization .................................................................................................................... 6
4. How to use the Paraguay BOOST database ................................................................................. 10
The World Bank
1. Introduction
A core function of any government involves collecting and disbursing public funds and maintaining
records of such expenditures. Budget execution reporting systems vary greatly in their organization,
transparency, accuracy and level of detail. For researchers, the ability to easily access and analyze
public expenditure data is essential to providing thorough and timely advice to policymakers and
relevant stakeholders. For government officials, rapid access to budget execution data in an easy-
to-use format is essential for better decision-making and increasing analytical capacity within
ministries.
The purpose of the BOOST project (started by the World Bank in early 2010) is to enhance the
transparency and efficiency of public spending across the globe by improving access to
government expenditure data and linking spending to relevant results. The BOOST team has
collected and processed detailed government expenditure data from more than twenty countries
across diffetenr regions, creating easy-to-use databases that have been employed by World Bank
researchers on a variety of projects.
In Paraguay, the BOOST government expenditure database has been constructed at the intitiative
of World Bank country economist as part of the Public Expenditure Review. This manual
describes the resulting database and provides guidance on its use. For help with issues that are
not addressed here, please contact the BOOST team.
This document is organized into the following section
Part II outlines the structure of the data provided by the Paraguayan Government.
Part III presents the organization of the database.
Part IV explains how to use the database with an Excel pivot table.
The BOOST team would like to thank staff at the Ministry of Finance, as well as the growing
BOOST user community of researchers and policymakers who continues to provide useful
feedback as this project strives to grow and improve. We hope that this tool is helpful in opening
new avenues for analysis and providing answers to important questions regarding the efficiency,
equity, and effectiveness of government spending.
The core BOOST team for Paraguay consists of Friederike “Fritzi” Koehler-Geib
([email protected]), Massimo Mastruzzi ([email protected]) and Francisco
Vazquez-Ahued ([email protected])
2. Paraguayan Budget Structure
Paraguay’s national public budget can be divided into three main parts, as shown in Figure 1
below: (i) the Central Administration Ministries and Agencies; (ii) the Decentralized Agencies
(tha includes the Regional/Departmental Governments); (iii) and the Municipal Governments.
Figure 1: Structure of the Paraguayan National Budget
Figure 2: Structure of the Central Administration Ministries and Agencies
The Paraguay BOOST originally only had information from the Country’s IFMIS (SIAF in
Spanish), this information is sometimes referred to as central government data which basically
includes the Central Administration Ministries and Agencies and the Decentralized Agencies.
Figure 2 and Figure 3 show a further breakdown of these two respective categories. This data was
obtained with the help of the Vice-ministry of Economy of the Ministry of Finance of Paraguay.
Paraguayan National Budget
Central Administration
Decentralized Agencies
Municipal Governments
Central Administration Ministries and
Agencies
National Legislature
Executive Branch (including Treasury)
Judicial Branch Comptroller Ombudsman
Figure 3: Structure of the Decentralized Agencies
For the central government database, besides having an administrative classification, there are
functional, economic, programmatic classifications. This data is at the most disaggregated level
that was available.
For the World Bank’s Non-lending Technical assistance Paraguay project on Improving Quality of
Expenditures at the Municipal Level a database was developed that included expenditure data for
municipal governments. From this project we obtained the Municipal Government data. However,
this data doesn’t have as much detail (there are no programmatic or functional classifications) and
only data for the years 2006-2010 was obtained, whereas we have central government data for the
years 2003-2012.
2.1 Particularities of the Data The Paraguayan central government data presents the following particularities:
The inclusion of a classification variable, Tipo Presupuesto, which is one of the main
classification variables of the Paraguayan budget. It divides the Paraguayan budget into
four main categories: Administration, Action, Investment, and Debt Service.
There are two programmatic classifications: Programa and Sub-programa. There is another
similar classification variable labeled Proyecto, however there is no clear and consistent
relationship with the programmatic variables, therefore it is considered to be a different
kind of variable.
The budget classification in Paraguay has an economic classification with three variables
for each label: Econ1, Econ2, and Econ3. There is also another set of variables that could
also be classified as an economic or quai-economic classification; these are the “Objeto del
Gasto” variables, which include Grupo, Sub-grupo and Objeto Gasto.
There is a variable to identify the intra-governmental transfers. There are also variables that
identify what government unit is the recipient and which one is the contributor of the
transfer; there is also a variable that identifies the type of transfer. The inclusion of the
transfer variables is important since some official budget reports show figues data including
transfers and some show figures excluding transfers. All of these transfer variables were
created for the BOOST database.
There is a geographic variable, Departamento, which identifies the department/region
where the specific budget item is implemented. For items where it includes two or more
departments it is considered to be countrywide (Alcance Nacional in Spanish).
Since there are some changes in the administration structure of the Paraguayan government
a variable was created to reflect these changes. For instance the Treasury at the beginning
of the period was considered a different agency, but later it is considered to be part of the
Decentralized Agencies
Central Bank Departmental Governments
Autonomous and Autarchic
Entities
Social Security Public Entities
State Owned Enterprises
National Universities
Ministry of Finance. A variable was created, admin2 Reciente (Entidad), to reclassify the
government agencies and entities into their 2012 equivalent. This is done only for the
admin2. This variable was created for the BOOSt database.
The Municipal Government data is currently not included in Paraguay’s IFMIS. The municipal
governments are legally mandated to send written reports on municipal finances for every budget
cycle to the Ministry of Finance; however the process of collecting and processing this municipal
data is still no automatic. Another issue is the late submissions from some municipal governments.
As mentioned above, the World Bank project on Improving Quality of Expenditures at the
Municipal Level for Paraguay collected information on municipal finances. With the help of
Accounting Directorate of the Vice-ministry of Financial Administration of the Ministry of Finance
and the Departments and Municipalities Unit of the same Ministry the World Bank team from that
project was able to collect expenditure data for municipalities. There is much less detail than the
central government data, there is practically only the variable to identify the municipality and two
of the “Objeto del Gasto” variables: Grupo and Sub-grupo (the more detailed Objeto Gasto is not
included). Therefore the potential analysis with the municipal expenditure data is much more
limited than with the central government data.
3. Database Organization
Currently the database contains information Paraguay BOOST of public spending at the most
dissagregated level for central government agencies and decentralized entities for the years 2003-
2012; while the data for espenditure by municipal governments is limited to the years 2006-2010.
The BOOST database contains variables that correspond to fields in the treasury data that
cover different types and levels of Paraguay’s budget classification. A complete list of
BOOST variables and descriptions can be found in Table 1 below
Table 1. List of BOOST Variables
BOOST Variable Variable Description
Tipo presupuesto Main classification type in Paraguay's budget. Divided into four types:
Administration, Action, Investment, and Debt Service
Administrative and Programmatic Classification Variables
admin1 (Nivel) Level 1: Level of Government Spending (e.g. Judicial Branch, Regional
Governments, National Universities)
admin2
(Entidad) Level 2: Ministry, Agency, Sub-national government, or entity
admin3 (Unidad
Responsable) Level 3: Vice-Ministry or equivalent sub-entity
Programa Program Sub-programa Sub-program
Functional Classification Variables
Finalidad Level 1: Top-level classification Función Level 2: Mid-level classification
Sub-función Level 3: Bottom-level classification
Economic Classification Variables
Econ1 Level 1: Top-level classification Econ2 Level 2: Mid-level classification Econ3 Level 3: Bottom-level classification
Classification Variables by "Objeto del gasto"
Grupo Level 1: Top-level classification Sub-grupo Level 2: Mid-level classification
Objeto Gasto Level 3: Bottom-level classification
Source of Funding Variables
Fuente de
financiamiento Level 1:
Origen de
financiamiento Level 2:
Other Classification and Created Variables
Transferencia
Consolidable Filter variable used to identify the transfers within the government
Tipo de Transferencia
Consolidable Variable that identifies the type of transfer
Entidad Madre
(transferencia) Variable that identifies the parent entity, i.e. the entity from which the transfer
originates.
Entidad
Hija/Receptora
(transferencia)
Variable that identifies the recipient entity of the transfer
Other variables
Año Fiscal Year Proyecto Project
Departamento The department where the expenditure is implemented admin2 Reciente
(Entidad) Admin variable that puts admin2 categories into their 2012 equivalent
Budgetary Amounts
Presupuesto inicial Initial Budget (Paraguayan Guaranies) Modificación en el
presupuesto
Budget revisions (Paraguayan Guaranies)
Presupuesto vigente Revised Budget = Initial Budget + Budget Revisions (Paraguayan Guaranies)
Obligado Released Budget (Paraguayan Guaranies), in practice it is treated as the Executed
expenditure Pagado Actual Payments (Paraguayan Guaranies)
Each variable is labeled with their original name as used by the Government of Paraguay. For the
administrative and economic classification variables a standard BOOST name is given that
identifies the type of budget classification to which the variable corresponds—e.g., Econ1
corresponds to the first (top) level of the country’s economic budget classification. For the
administrative classification there is both the BOOST name and the original name in parentheses.
The database contains three variables that correspond to different administrative classifications
within the Paraguay budget. The first level of administrative classification, admin1, identifies the
Level of Government Spending (e.g. Judicial Branch, Regional Governments, and National
Universities). The second level of administrative classification, admin2, identifies the Ministries,
agencies, Sub-national governments, or entities. The third level administrative classification,
admin3, specifies the spending units under which the funds were spent. The admin2 reciente
variable converts the admin2 classification used for that year into the equivalent for the year 2012.
There are also two levels of program classification (Programa and Sub-programa).
Additionally, the database contains variables that correspond to the three levels of
economic classification (Econ1, Econ2 and Econ3); also a similar set of variables classified
by the “Objeto del Gasto” (Grupo, Sub-grupo and Objeto Gasto) are included; a visual
representation of these “Objeto del Gasto” variables can be found in Figure 4 below.
Figure 4. Hierarchy of “Objeto del Gasto” Classification Variables
The BOOST database includes three variables that correspond to the three levels of
functional classification (Finalidad, Función and Sub-función), A visual representation of the
functional hierarchy can be found in Figure 5 below.
Grupo
Sub-grupo
Objeto Gasto
Figure 5. Hierarchy of functional Classification Variables
There are consolidated transfers between public sector agencies and entities aimed at capital and
current expenditure. These include transfers granted to government organizations and entities that
come from revenue sharing agreements and other earmarked special resources. These are the
transfers identified in the BOOST database. The Entidad Madre variable is the admin2 variable
for the parent entity, i.e. the one that gives the transfer; Entidad Hija/Receptora is the admin2
variable for the corresponding recipient entity of the transfer.
Finally, the database contains four variables that correspond to different budget amounts:
Presupuesto inicial contains the nominal amount (Paraguayan Guaranies) that was approved by
the Paraguayan national congress in each year’s budget for a specific line item;
Modi f i cación en e l presupues to a re t he amends to the approved budget ;
Presupues to Vigente i s the modi f i ed budget (approved p lus the amends )
Obligado lists the corresponding amount the released budget; while Pagado contains actual
payments associated with that line item.
Finalidad
Función
Sub-función
4. How to use the Paraguay BOOST database
For ease of use, the BOOST team has developed a standard user interface through which to
access the BOOST government expenditure database with the help of Excel PivotTables.
A PivotTable report is an interactive way to quickly summarize large amounts of
data. Use a PivotTable report to analyze numerical data in detail and to answer
unanticipated questions about your data. A PivotTable report is especially
designed for:
Querying large amounts of data in many user-friendly ways.
Subtotaling and aggregating numeric data, summarizing data by categories
and subcategories, and creating custom calculations and formulas.
Expanding and collapsing levels of data to focus your results, and drilling
down to details from the summary data for areas of interest to you.
Moving rows to columns or columns to rows (or “pivoting”) to see different
summaries of the source data.
Filtering, sorting, grouping, and conditionally formatting the most useful and
interesting subset of data to enable you to focus on the information that you
want.
Presenting concise, attractive, and annotated online or printed reports.1
PivotTables are straightforward and easy to use and allow for quick, customizable analyses of
large amounts of data. This section presents several examples of using the BOOST PivotTable
interface to general custom reports. With BOOST, as with many things in life, the best way to
learn is by doing.2
1 For more information on Excel PivotTables, please consult the help function in Microsoft Excel or this
helpful overview of the Microsoft website: http://office.microsoft.com/en-us/excel-help/overview-of-
pivottable-and- pivotchart-reports-HP010177384.aspx.
2 The minimum technical requirements for using the Paraguay BOOST government expenditure database are as
follows: (i) a computer with at least 1 GB of RAM (2 GB preferred); (ii) Microsoft Excel version 2007 or later (or
similar database software that allows loading of files with at least one million lines of data).
Example 1: Time Trend Analysis
Figure 6 below presents a simple example of time trend analysis at the macro level. It reports (in
nominal terms) the central government expenditures from Fiscal year 2003to 2012, broken
down by the top- level administrative classification. To generate this PivotTable, admin1 is
placed in the ―Row Labels‖ box, Año in the ―Column Labels‖ box. The values in the body of the
table consist of the sum of the Presupuesto inicial variable.
Figure 6. Examining Central Government Expenditures across Years
Example 2: Composition Breakdown
Figure 7 below presents a breakdown of 2007 government expenditures by economic category
and sub-category for each ministry in Paraguay’s functional budget classification. To generate
this PivotTable, Econ1 and Econ2 are placed in the ―Row Labels‖ box, admin2 in the ―Column
Labels‖ box, and the Año (―2007‖) variable is used as filter. The values in the body of the table
consist of the sum of the Presupuesto inicial variable.
Figure 7. Examining the Composition of Expenditures by Sector
Example 3: Geographic
Variation
Figure 8 below presents a breakdown of 2007 expenditures by department/region and the
second level of functional classification. To generate this PivotTable, Función is placed in the
―Row Labels‖ box, Departamento in the ―Column Labels‖ box, and Año (―2007‖) variables is
used as filter. The values in the body of the table consist of the sum of the Presupuesto
inicial variable.
Figure 8. Examining Differences in Spending across Geographic
Areas