Urban Financial Management

Phase II: Municipal Information Systemfor Costa Rica

Final Report

Research Triangle Institute

URBAN FINANCIAL MANAGEMENT SERIES REPORTS

The following reports have been produced by the Research Triangle Institute as partof its program of technical assistance and research in municipal financial management indeveloping countries.

• Urban Financial Management Phase I: Case Studies and Analysis(Executive Summary available in English, French and Spanish.)

• Urban Financial Management Phase II: Pilot Projects Summary Report

• Urban Financial Management Phase II: Prototype Property Tax RecordsSystem for Tunisia

• Urban Financial Management Phase II: Local. Government FinancialManagement Workbook for the Philippines

• Urban Financial Management Phase II: Municipal Information Systemfor Costa Rica

• West Dagomba District Council (Ghana) Revenue ImprovementProject Report

• Ecuador: Analysis of Municipal Financial Status and Recommendationsfor Improvements

• Honduras: Municipal Development Program Int«;:rmediate Evaluation

• Urban Financial Management Training Program Prospectus(Available in English and Spanish)

Office for International ProgramsResearch Triangle InstituteP.O. Box 12194Research Triangle Park, NC 27709-2194

Urban Financial Management

Phase II Report.

MUN:I:C:I:PAL

INFORMATION SYSTEM

FOR COSTA R:I:CA

M.D. CONNELLY

R.K. HARPER

J.F. HICKS, JR.,

Research Triangle Inst.it.ut.e

Research Triangle Park

Nort.h Carolina

July, 1983

This volume is one of three companion volumes to the Yc~~n

Einsn£i~l ~~nsQ§m§nt E~EQ~sm Ebs§§ 11 §~mms~~ B§£Q~i whichrepresents the results of the Pha~e II work, conducted for theA.I.D. Office of Housing and Urban Programs undet~ Contract No.AID/SOD/PDC-C-0392. The other two companion volumes describesubprOject activities carried out in the Philippines and Tunisiaand are titled:

Urban Financial Management SubprOJect: E~QiQi~e§

E~Qe§~i~ Is~ B§SQ~g§ §~§i§m fQ~ I~ni§is

Urban Financial Management SubprOJect: Einsnsisl~snsg§m§ni ~Q~~eQE~ fEe ih§ Ehilieein§§

Work described in this report was carried out in closecollaboration with the Instituto de Fomento y Asesoria Municipal(IFAM), under the supervision of Lic. Harry Jager Contreras,Executive Director. The enthusiasm and dedication of IFAM staffto incorporating appropriate new technology and managementapproaches into their efforts in support of Costa Rican municipaldevelopmey,t has great ly enhanced the qual i ty of th is t~eport.

Thept~ljJect stat~tup and system design were init iated withvisits by urban financial management specialist Dr. James Hicks,of RTI's Office for International Programs, in November, 1982 andJanuary 1983. During this second visit a scope of work wasagreed upon with USAID Costa Rica and IFAM that committed RTI tothe design of a computer based system to better inform andsuppo~t the IFAM field effort. Actual implementation of thesystem on a computer was agreed to be the responsibility of IFAM.A tecnnical team consisting of Miqhael D. Connelly and RichardHarpet~ of RTI' s Center for Pop'.llat ion ay,d UrbaYr Rur~l Stud ies wasproposed for two field visits to San Jose, the first in Ma~ch,

1983 for a compr~hensive information needs assessment, the secondin May, 1983 to finalize the system design and identifyimplementation strategies. Products of this project arerepresented by this report, containing the needs assessment andsystem design as well as specific recommendations. Messrs.Connelly and Harper are primarily responsible for preparation oft his rep,;:.t~t.

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TABLE OF CONTENTS

Chapter One: Executive Summary and Recommendations

1. 1 Project Background • •

1.2 Summary of Recommendations.

1.3 Final Considerations ••

Chapter Two: Needs Assessment

I nt rod uct i 0)"1

2.1 Municipal Assistance in Costa Rica.

2.2 Information Needs of the Operations,Assistance and Planning Departments.2.2.1 Planning. • • • • •• • ••2.2.2 Technical Assistance•••••2.2.3 Operations. • ••

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1-1

1-3

. . 2-1

Technical. . . . . . . 2-3• . . . . . . 2-3. . . . . . ~~~

. . . . . 2-8

~ ....j;;, • ..., Information Requirements and Data Availability.

2.3.1 Categorizing Data Elements••••••••••2.3.2 Data Availability • •• • •••2.3.3 Priorities and Costs of Obtaining Data.

• 2-9• 2-10• 2-11• 2-12

2.4 Recommendations for IFAM2.4. 1 Content • • • • •2.4.2 Responsibilities.2.4.3 Future Directions

Information System. '. 2-12· 2-13• 2-13· 2 ... 13

, Chapter Three: System Design

3.1 General Considerations.

3.2 Design Structure.

· 3-1

· 3-2

3.3 Data Files. •. • ••3.3.1 Canton Basic Data.3.3.2 Inventory Data File.3.3.3 Income Data File••3.3.4 Expenditure Data File.3.3.5 Supporting Dictionary Files. . ..

· 3-2. . . 3-3

· 3-4• 3-5· 3-6• 3-7

3.4 System-User Interface.3.4.1 Data Entry•••••3.4.2 Data Editing••3. 4. 3 Report i ng • • • •

3.5 Report Specifications.

1

• 3-9• 3-'3• 3-1121• 3-11

• 3-11

TABLE OF CONTENTS (continued)

3.6 Systems Archives and BacKup.

3.7 Documentation and Training ••

3.8 Considerations for Future Components ••

• • • 3-47

3-48

• • • 3-49

Chaptet"' Four:

APPENDICES

Implementation Strategies••• . . . . . 4-1

A: Clasificacion Economica de los IngresosB: Estructura General de los Programas y ActividadesC: Clasificacion ObJeto del GastoD: Proposed Data Entry FormatsE: Content of Loan FileF: Municipal ProJect and Service Measures

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CHAPTER 1EXECUTIVE SUMMARY AND RECOMMENDATIONS

PrOject Background

An important component of improved administrative caoacity is theability to perform simple analyses of financial status, primarilywithin, but also between municipalities in an effort to ascertaincurrent status in items such as current versus capitalexpenditures, or own source versus transfer revenue. However,the critical and often lacking element in these and similaranalyses is accurate, readily accessible and easily maintaineddata. Municipal expertise to facilitate any analysis may oftenbe inadequate. Equally important is the design of an appropriateinitial information tracking system, either manual or automated,to handle information requirements of the various informationusers, whether these be municipal officers, or as is often thecase, staff members of the involved development bank ordevelopment assistance agency.

It is to these ends that the Instituto de Fomento y AsesoriaMunicipal (IFAM), the Costa Rican municipal developmentassistance agency, has collaborated with RTI in initiating amodel proJect in Costa Rica. The approach that is being taken isto give RTl technical staff, experienced in microcomputer basedinformation management, access to technical staff in IFAM. Theidea motivating this cooperation is the design of a Sistema dePlani ficacion, Eval uacion e Irlforme (PEl), a micr'c,c.::tmpl-lter basedinf.::ormati.:on handling system, so that specific departmerlts in lFAMthat are involved with municipalities in the field might betterbe able to orient their work. It is hoped that this tool willprovide a significantly improved' capacity in IFAM for timelyanalysis of municipality-specific data. ,

Summary of Recommendations

Thet~e at~e four areas irl which the proJect team has speci fiel'~ecommendatic,rls.

1) Recommendations for immediate computer implementation:

Canton Basic Data including socio-economic, demographicand service provision data at the Canton levelInventory Data including the location, condition andvalue of vehicular equipmentIngresos Data including semi-annual line item level detailfrom Canton budget liquidation dataEgresos Data inclUding semi-annual line item level detailfrom Canton budget liquidation data.

2) Recommendations for ¥uture computer implementation:

Municipal ProJect Data including resource, service andcharacteristics information on each of the services andprojects performed within each municipality

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Loan Data including the costs and terms of all IFAMloans, along with service measures.

3) Recommendations for improved access. to information; notrequiring computer support:

Library function for Technical Assistance Departmentproviding location and content of all IFAM produceddocumentsInventory, by municipality, of IFAM exemplary plans anddocuments.

4) Recommendations for computer hardware.and software:

Although the IFAM NCR computer is fully capable ofsupporting the PEl System when programmed in COBOL 74, RTI feelsthat this alternative will prove extremely costly. As such, RTIstrongly recommends that system development of the PEl System beperformed within the structure of a proven microcomputer baseddatabase management system using one of the state-of-the-artmicrocomputers. This recommendation also includes that a minimumof two internal staff members with the initiative and aptitude tobe trained in the use of the microcomputer and its applicationswithin IFAM be identified for training. Given the nature ofthese systems, this training could be accomplished with a minimalinvestment of one to two person-months. This recommendation isbased on the following Justifications:

-- System development costs - use of a database managementsystem will greatly reduce system development time andcosts, when compared to the programming necessary toimplement the system on the NCR microcomputer. With theproper choice of a database package, IFAM staff can assumemuch of the responsibility of system implementation.

-- System fleXibility - future modifications andenhancements can be easi ly impleme1'"lted within theenvironment of a database management system, often withoutthe need for outside programmer assistance.

-- System support - The proper choice of hardware willinsure ready availability of maintenance and technicalsupport and future system upgrades will be readilyavai lable.

-- Alternative applications - todays microcomputers have awide variety of applications ranging from word processing(this report was prepared on a microcomputer) to dataanalysis. Most applications are well documented, easilylearned, and require no programming assistance.

A more detailed discussion of these issues is documented i1'"1Chapter 4 of this report.

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Final Considerations

There are four areas critical to the successful implementationand operation of the.IFAM Planning, Evaluation and ReportingSystem. They are:

Detailed needs assessmentComprehensive system designOrganizational support and maintenance of daily operationOrganizational support of system evolution

Chapters 2 and 3 of this report address the specific concerns ofthe first two areas. They have been the responsibility of theRTI project team and are the result of work performed incooperation with IFAM staff. Areas 3 and 4, however, areultimately the responsibility of IFAM. Organizational support inboth daily operation and system evolution require that IFAMassess both current and future information needs, identify thepresent and future costs and benefits involved in meeting theseneeds, and establish a plan of action by which these needs can bemet in a timely and effective manner.

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CHAPTER 2NEEDS ASSESSMENT

Introduction

This chapter is intended to serve as an introduction to thefunctions performed by three of the departments of the InstituteNacional de Fomento y Asesoria (IFAM), and to the informationneeds implied in the performance of this work. It will detailtypes of information needed to perform current and desired tasks,relative costs associated with obtaining and using thisinformation, and the analyses performed that would be facilitatedby the proposed information system. The chapter is divided intothe following four sections.

The first section outlines the functional and organizationalstructure of the municipal assistance effort in Costa Rica.

Section two is a discussion of the responsibilities and theinformation needs of the various assistance staff in dischargingordinary planning and evaluation functions, considered on adepartment by department ba~is.

The third section represents an attempt to classify theinformation needs of the departments by data area, that is, apreliminary outline of the data file structure to be designedinto the information system. This section includes a discussionof the availability of this data, including priorities for entryinto an information system based on likely user demand and costcriteria for particular information.

The final section incorporates COncerns regarding dataavailability, programming time and potential system benefits intoa set of recommendations regarding content, implementationstages, task specific responsibilities and future systemdirections.

It is important to note at this point that technicalassistance given by IFAM to municipalities is easily categorizedby function (e.g. field technical assistance, project feasibilitystudies, etc.) The function of IFAM may be described by the rolesof the several departments of the agency. That is, a veryconvenient way to approach technical assistance efforts byfunctional classification is to initiate a discussion of the roleof the Operations Department, which is concerned with the designand execution of local improvement projects that are nationallyfinanced, or the Technical Assistance Department, where thepersonnel are involved heaVily with the local officials but arenot involved with nationally financed capital improvementprojects except in the cost-recovery calculations. Thediscussion in this chapter will proceed along these lines,recognizing that form does indeed follow function, at least inthe IFAM case.

2.1 Municipal Assistance in Costa Rica

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IFRM is the Costa Rican municipal development assistanceagency. Chartered in 1970, it is mandated to "obtain voluntarycooperation from municipalities, with the goal of providingservices of financial assistance and technical advice. Also, to­cooperate with them in the realization of projects which might beof interest to a municipality, groups of municipalities or thewhole country~ II Specifically, IFRM is charged to give assistancein three general areas: to orient and promote the MunicipalRegime (a national municipal plan); to give technical assistanceto the municipalities, and; to give financial assistance to themunicipalities.

This is essentially the only public institution in CostaRica that makes loan monies available to local governments.Other agencies are involved in direct grant programs or serviceprovision. Capital assistance monies are made available tomunicipalities that initiate a loan approval process with IFRM.Public law states that aid can only be given through mutualconsent of the municipality and the institution and only when theinvolvement is requested by the municipality. Final loandecisions are made by the Junta Directiva of IFAM, making this inpart a political process, especially since the institutio~ has noexplicit legislative mandate regarding an overall direction formunicipal development efforts.

As the national institution that has the most contact withthe municipalities in the field IFAM is the best ~uited of allnational agencies for providing training and technical advice tolocal government. However, since IFAM is not empowered to givegrants and is responsible for meeting operating expenses(including training and technical assistance) out of interestpaid on loans, it must turn over its entire loan portfolio inorder to be fiscally viable at its current level-of operation.This goal has been difficult to achieve recently becausefinancial conditions faced by many municipalities make itdifficult to raise the 10% Matching funds required forparticipation in the loan program. IFAM Technical staffrecognize that larger municipalities may be more agile in thepursuit of IFAM funds but feel that there is no recourseavailable at this time for Cantones that lack this administrativecapacity.

There are five departments that make up IFAM: Operations,Financial and Administrative, Legal, Planning, and TechnicalAssistance. Of these, only operations and technical assistanceare involved heaVily in field activities. Personnel from thelegal and the financial and administrative departments typicallydo not have dealings with municipal officeholders on a regulat~

basis apart from correspondence dealing with certain financial orother aspects of proposed IFAM proJect work. The planningdepartment is involved in the production of reports dealing withmunicipal data, but these data are typically collected from othernational agencies for inclusion in these reports. Although IFAMregularly collects much useful data, there continues to be a

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pressing need for up-to-date, reliable and easily accessibleinformation at the Canton and proJect levels to benefit the workof departments involved in IFAM project work in the field.

In accordance with the desire of IFAM management for anaccurate, centralized and easily updated source of information toaid in the field effort, which requires substantial currentinformation (addressed below), it was decided to concentrateinformation system development efforts in three departments.Those selected were the operations and technical assistancedepartments, with the idea of facilitating their day to dayoperations, and the planning department in its role oftargeting assistance based on various municipality-specificct~i tet~ia.

2.2 Information Needs of the Operations, Technical Assistanceand Planning Departments.

To sumMarize the principal responsibilities ofeach of these three departments: the operations departmentmanages IFAM's investment program; technical assistance advisesmunicipalities in the recovery of ongoing costs, and, theplanning department targets municipalities for assistance basedon the criteria of the Municipal Regime.

2.2.1 PlaY'IY',ing

Functions currently performed by the planning departmenti Y'IC ll.lde:

Assist executive director in respondin~ to diversereql.lestsPerform public opinion (potential users) studiesDocument information regarding municipal systemsPrepare documents for public releaseParticipation in internal commissionsParticipation in training and other seminarsProvide libt~at~y aY'ld infl::rt~matioY'1 services to the pl.lblic

It is relevant to consider as well the capabilities that theplaY'lY'IiY'lg departmeY'lt wc.uld like to develop. ThiS was emphasizedby the execuive director as an IFAM priority. Municipal planningfunctions that were once performed by this department have beenhandled to a large extent by other national agencies since thelate 1970's, particularly Oficina Nacional de Planificacion(OFIPLAN) and Instituto Nacional de Vivienda (INVU). Thedepartment director cited problems with lack of trained personneland lack of an effective voice in the recruitment and retentionof staff as hindering development of the department.

While it is unlikely that staffing problems can be resolvedin the short term due to financial constraints on the agency, itis considered of high importance that future planning departmentfunctions be considered in the design of the information system,particularly insofar as they might influence development of amedium and long range municipal investment plan for IFAM

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assista~ce mo~ies--a~ objective stressed by the executivedirector. Ge~erally, these desired fu~ctions i~clude (aserlumerated by the departme~t):

Developme~t of a~ overall IFAM strategyPla~s for Canto~ developme~t

Evaluate IFRM structure and recomme~d organizational(structural) strategiesStudies of natio~al policy as related to the MunicipalRegimePr.::.p.:,sals t,;:. stre~gthe~ the Murlicipal RegimeStudies of importa~t issues regardi~g:

urbar.i zat ior.relatio~s with the statemu~icipal regionalizatio~

metropolita~ departme~t

For purposes of establishing priorities for municipalsupport by IFRM, a ra~ki~g scheme was developed by the pla~ni~g

department in 1981. It is co~sidered prelimi~ary but to someextent a remedy for a perceived situation in which localg.:.verrlmer,ts had beer, considered ger,erally lias a ur,i fOl'"'m group"and treated without necessary discrimination by relevantcharacteristics. This scheme, while not yet finalized, willserve as a starting point for the proposed medium and long rangeIFAM investment plan. The November 1981 plan includes thefollowing descriptive variables for the Canton:

t,:,tal popLllat io~t,;:.tal areapel'"'ce~t rlJral populat iorlpopulation economically active in agriculturecUl'"'rent ex pe~d it urescurre~t income

Each variable would receive a weight indicationg itsimportance in impleme~ting ~ational mu~icipal developme~t policy.

The proJect team concu~s with the idea of a ra~king of theCanto~es by releva~t socio-economic variables. However, the typeof variables that could be included currently is largely limitedby data availability at the Canton level.

A comprehensive regional development plan will require amuch more complete set of assumptions and specifications than isavailable to the planning department at this time. The variablesand reports to be included in a regional development informationsystem depend to a very great extent on the prioritiesestablished by the government for regional development. Forexample, a plan to increase GNP may have markedly differentproject selection criteria than a plan to increase consumption inthe poorest municipalities. We would, however, suggest that thecurrently proposed system contain information at the Canton levelto aid in a preliminary analysis. This information might bepresented in the following categories:

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Indicators of needincome per capitaincome distributionurban/rural population distributionpopulation economically activeunemployment rateeducational level achievedilliteracy rateinfant mortalitymiles of roadway

Indicators of regional economic base (in colones>agricultureminingmanufacturingutilitiesconstructioncommercetransport and storagefinancial institutions

-~ community, social and personal services

Indicators of growthnatural urban/ruralmigrationdensity urban/rural

Indicators of municipal debt carrying capacity and financialstatus

revenue per capitapercent change in revenuemunicipal revenues versus "expendituressource of revenues: own versus externalborrowing per capitapercent of expenditures to adJusted current income,investment and debt service

2.2.2 Technical Assistance

In general, the technical assistance department is chargedwith the fiel~ aspects of the IFAM continuing aid efforts. Thecharter states that this department shou~d help municipalitiesachieve the highest possible degree of efficiency in the deliveryof public services, contributing to a basic strengthening of themunicipalities. It is also the department responsible fortracking municipal income growth patterns by program area.

In the area of direct technical assistance, this departmentspecifically is responsible for the following:

Improve municipal financial management through improvingrevenue and expenditure procedures.Improve the organization and operation of municipalpUblic services

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Propose alternative solutions to municipal problems inadministrative, financial and taxation areas.

These three functions are achieved primarily throughimproved cost recovery procedures in revenue collection and, iYIexpenditures, through more efficient provision of services.

Setting cost recovery rates for the various servicesprc.vided by the ml.lnici pal i ty is a maJor effort unde\'~taken by IFAMtechnical assistance advisors. This type of analysis attempts toreconcile the costs of pr~viding the service with the ratecharged each beneficiary. Comparison of the budgeted revenuewith expenditure data and the pendiente de cobro, or balanceoutstanding, is accomplished prior to an IFAM field visit toveri fy costs.

Because different sources of income are earmarked fordifferent expenditures, including all capital and certain currentincome line items, it is important that full cost recovery beattempted for most municipal services. Typically, according totechnical assistance personnel, operating deficits in municipalservices are covered with discretionary funds. MaJorinf\'~astructure and devel.:.pmey,t funds (disc\'~etic.na\'~y cl.lr\'~eYlt

income) are often used to finance municipal services which areexpected to be self financing. IFAM technical assistanceadvisors also n~te that this budgeting procedure of shiftingrevenues to cover different expenditures requires IFAM fieldvisits and personal interviews at the municipal level in order toaccurately assess program costs.

The inflation that has characte\'~ized the Costa Rican economyrecently is another factor lending support to a regular updatingeffort for cost recovery provisions in each municipality. Thiscould be simply monitored by inclUding in the information systemthe trimestral budget reports at the line item level of detail.An automated reporting system ideally would eliminate the needfor several of the many contacts currently performed at· the locallevel in connection with the establishment of periodic new ratesand would permit this time to be used elsewhere.

Determination of the real costs of a program also may beclifficult due tCI inadequate COYlt\'~cll of the activity. IFAMtechnical staff suggest that provision of a centralized source ofinformation on the budget liquidation and certain regular typesof analysis would support efforts toward accurate and standardreporting of financial information by Municipalities.

An attempt is being made by the Contraloria General de laRepublica to standardize budgets throughout the country. Whathas happened, however, is that reporting of income has inpractice become standardized, but expenditure categories havenot. Large municipalities typically report expenditures byprogram area and by activities within each area. Program areanumber one, for example, is directive administration, or generalpolicy administration for municipal development. These offices

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include the legislature, the executive director, the clerk, theauditor, the legal department and the public relations function.Smaller municipalities report by program area but may aggregatethe activities within areas, making it impossible to let costsaccrue on an activity specific basis. One bUdget that wasexamined listed three expenditure areas under "provision of basicservices. II These were: maintenance of the aqueduct,administration of" the market and, other basic services. Theincome side of the same bUdget listed revenues in eight servicecategories, inclUding water, storm sewer installation, streetcleaning, trash collection, mortuary, cemetery and measuringservices.

The project team agrees with the reCOMmendation made by theIFAM technical assistance advisors that the proposed PEl systeminclUde the follOWing variables both to aid in the preparationof rate recalculations and to provide a centralized source ofinformation to support other department assistance activities:

General Information

At the Canton levelPopulationNumber of districtsAreaPublic services providedFinancial Aspects

income by line itemexpenditures by line item

Effort specific information

For each municipal service prOVidedbeneficiaries of the servicerates and tariffs

effective dateinputs consumed by the service

type of inputscost

incomerevenue balance

The technical assistance department has found it difficultto maintain an internal flow of information regarding work thatit has accomplished in the past. This may be because of the factthat there are several IFAM technical assistance advisors andother technical staff performing studies of various types in morethan eighty Cant ones. Since these studies typically deal with alimited number of topics, i.e., the services for which IFAMoffers exemplary models, there is a need for a cross referencesystem that would include all studies performed by thedepartment. Staff mentioned hours spent in finding existingmaterial relevant to a particular Canton or to a particularservice. The proJect team feels that a great efficiency would beachieved were the department to organize some type of library

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function to remedy this situation, whether it were.on a orimplemented manually.

Generally, it is important to conSlder that, given theeffort associated with maintenance of data in a computer file,often it is more efficient to not use the computer, but to use amanual information processing system instead. The criteria formaking the manual versus automated decision are based on therelative efficiency of the computer in performing well definedcalculations on large numbers of observations in a short time.Confusion often arises between the need for computers and theneed for centralized sources of information. While allcomputerized information is centralized in the computer, not allcentralized information need be computerized. Often a manualsystem is more effective.

C:. 2. 3 Opel'''at ions

The operations department is rQsponsible for the IFAMinvestment program from initial contact with the municipalityuntil completion of the capital p~oJect. Specific activitiesundertaken by the various sections include the following:

Engineering sectionConduct studies of project engineering, budgeting,technical specifications and bid letting prior to loanapproval.SuperVision of work in progress, whether financed by theinstitution or not.

Economic studies sectionConduct studies of need, financial feasibility andappropriateness of proposed proJects.Conduct studies of capacities of municipalities to carryproject loans, and to prepare project loan proposaldl;:Jcl.lmey,t.Provide ass~stance to municipalities in exploringalternative funding schemes for proJect.Propose differential credit and assistance policies forIFAM based on Canton characteristics (e.g. lower interestrates for smaller Cantones).

Project administration section .Provide financial administration support tomunicipalities performing work financed by IFAM.Participate in problem solving for IFAM financed work inprt;:Jgress.Give administrative and financial supervision for work inprogress in a systematic form that facilitates projectcontrol and evaluation.

The project team notes two general sets of information needsarising from these responsibilities, with the first set having todo with the investment feasibility studies conducted prior toimplementation of a loan proJect. The second set arises from the

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need to conduct studies of the effectiveness, after proJectcompletion, of a specific effort. The ooerations departmentfeels that perhaps one third of their overall efforts is directedto the first set, and two thirds to the second set of informationneeds.

With regard to the .first set of needs, an inventory of theoverall characteristics of the Canton, including socio-economicand demographic characteristics, would aid greatly in theaccurate evaluation of obJectives, elegibility criteria andproJect parameters. A financial profile of the Canton is alsoimportant because IFAM requires evidence of ability to adequatelyfinance capital improvement proJects. Specific financialanalyses done in conJunction with the feasibility studiesinclude:

degree of indebt ness of the Cantonfive year historical performance of maJor incomecategoriescomparison of income and expenditure performance of thevarious services providedcomparison of overall income and expenditure performance

Any ex post proJect evaluatiol"'1 (secol"'ld set of informatiol"'.needs) would be based on criteria that are unique to thatparticular type of investment. The project team has identifiedthree types of information that would be useful to technicalstaff in proJect evaluation. These include: (1) type ofproJect, or how the service is performed -- the characteristicsof a proJect that determine it's relative size for purposes ofcomparison with similar proJects; (2) resource measures, whichinclude inputs to the proJect in terms of money, human or capitalresources, and; (3) service measures, or descriptions of serviceactually provided, such as linear meters served, kilos of trashc.:)llected, etc.

For example, with slaughterhouses an inventory of'thecharacteristics of the facility would greatly aid analysis acrossthe regional slaughterhouses. The type of operationclassification would tell whether the operation were electrifiedor not, oxidation lagoon available, water available, lot area,cor~al area, constructed area, freezers and daily capacity. Itis relatively easy to determine the inputs to a slaughterhouseproJect since it operates on a charge per head basis. The totalcollected would appear in the budget liquidation, While thespecifics as to charge per type of livestock would be availableonly through extraction from program records. Service measureswould include the number of heads slaughtered per week(hog/cattle) and number of users (local butchers). It issuggested that such an inventory be included in the MunicipalityProJect Data file or in the Loan Data file when such a program isfinanced by IFAM.

2.3 Information Requirements and Data Availability

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costs associated with it and the relevant service measures.Information on the costs and terms of these loans would also beavailable here.

Information on the serv~ces provided by all of themunicipalities would be provided in a file directed to the needsof the technical assistance department in its evaluation of costand service characteristics of municipal basic services. It isenvisioned as less concerned with initial IFAM involvement in thes~rvice than is the information contained in the loan data file.Availability of this file should greatly facilitate analysisacross Cant ones of efficiency of provision of services, therebyaiding the inter-municipality transfer of effective servicedesign and operation procedures.

2.3.2 Data Availability

IFAM has no large scale data collection operation. However,due to the presence of IFAM field staff in all Cantones on aregular basis, it has ongoing access to certain types ofinformation that are not available elsewhere. It will be arelatively simple matter for staff to compile the informationnecessary for the generation of the inventory file, a listing ofthe availability and status of equipment of which possibly moreextensive use might be made. The same procedure may be used forcollecting information on services offered by municipalities forinclusion both in the Basic Data file and in the municipalprojects file. This would address the need expressed by IFAMtechnical assistance advisors, who feel that the information ispresently available, but that it has not yet been made readilyaccessible.

Data that would not need to be collected in the fieldincludes those data that already come to IFAM as well as thosedata that come to other national institutions, particularly tothe Contraloria General. Budget liquidation data are currentlyc.btai ned c.n a l'~egular basis. SI.lmmary firlarlcial stat ist ics ofseveral types are maintained by the Contraloria and are availablefor extraction. The relationship maintained between the twoagencies is good. The only data that are seen as beingproblematic are those which are not systematically collected at acentral level, such as the number of beneficiaries of a service,presently available only in the field or in reports of thetechnical assistance departments. Assembling and obtaining therelevant data from these reports, as well as updating andsupplementing available reports through field visits represent amaJor effort for IFAM staff.

2.3.3 Priorities and Costs of Obtaining Data

Concel'~ns l'~aised by technical staff suggested tne developmentof a simple matrix in which cost, benefit, potential accuracy andpotential for standardization considerations are ranked.

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2.3.1 Categorizing Data Elements

In order to mesh the information needs identified in priorsections of this chapter with the exigencies of a computer basedinfl::.rmatio~ managerneY"lt system, there are certain cOY"lventioY"Is thatmust be undertaken. The computer a~dresses data elements in avery specific manner. It must "know" simultaneously where everydata element is stored in order to successfully extract thatinformation and perform the many computations necessary to makemeaningful information from the raw data. This implies a needfor categorizing data elements into homogeneous categories, orfiles, in order to make this simultaneous knowledge process moreefficient than it would be were data elements to be located instorage in a random fashion.

The information that IFAM requires for the severaldepartments involved in the field effort can be classified intoseveral areas for the purpose of facilitating analysis.

The basic da~a of a socio-economic or demographic nature ismost readily maintained in a Canton Basic Data file. We suggestthat this be the file from which all classification variables aredrawn fo.,,,, extraction purposes. For example, given the ql.lery:"for CaY"ltoY".es of less than 500121 populatioY"l, what is the iY"lcomegenerated in provision of public lighting?" Population in thiscase is the" extraction variable.

Municipal financial data should be maintained i1'"1 files whereit can be easily addressed by the codes provided in the standard"Clasificacion Economica de los Ingresos" for revenues and"Estructura General de los Programas y Actividades" C\\nd"Clasificacion ObJeto del Gasto" for expenditures. The volume ofthis information, entered into the system on a semi-anual basis,calls for seperate revenue and expenditur~ filed to minimize anypotential storage problems. The pendiente de cobro, or balanceoutstanding, is also suggested for inclusion in this file becauseof analyses current~y performed in both the operations andtechnical assistance departments.

An inventory file is suggested because of the expresseddesire of the operations department to be able to maintaininformation on the location, condition and value of vehicularequipment. This information is potentially of value inorganizing inter-municipality equipment sharing operations forthe purpose of decreasing each user's costs. A principaladvantage of maintaining this file is its low cost due to arelatively small data base.

A loan data file is suggested for the purposes of helpingthe operations department with the evaluation of the proJectsinitiated with IFAM loan monies, where variables would bemaintained similar to those described in the example ofslaughterhouses that was used in the previous section dealingwith information needs of this department. That is, variableswould be maintained here that described the type of proJect, the

2- 1121

EiasicData

IncomeData

Data Files

Exp.Data

Inv.Data

Loar.Data

PrOjectData

PotentialBenefit high high high high med high

Cost ofC.:)llect ion low l.:)w med low low/med high

Cost ofEntry, low med/high high low med medMair.tenance

ProbableAccuracy high med/high med/high high med med

Standardi­zationPoten1:ial

OverallAssessment

high med/high

high high

med

high

high

high

low/med low/med

med med

2.4 Recommendations for IFAM Information System

2.4. 1 Conterlt

The data considerations discussed in the preceding section,when coupled with likely system implementation time, suggest atwo phase implemen1:ation as being most effective for the PElsystem. The system dev~lopment that will be necessary to fullycomply with design specifications is likely to be extensive,par1:icularly if the system is 1:0 be programmed completely in alanguage such as COBOL 74. Data elements that must be collectedby IFAM are SUbstantial, particularly for the types ofinformation described in the previous section as the Loan Dataand ProJect Data files. For this data, including detailed type,cost and service measure, variables are not currently maintained.

Because planning and evaluation measures dealing wi1:h theseservice specific variables are the most complex measuresenvisioned for the system and thus will be among the mostdifficult to construct and place in reports, it is suggested thatthis information be reserved for a second phase of systemimplementation. This will allow IFAM staff time to collect andorganize this data and it will allow system development toproceed at a rapid pace because of the relative ease of handling

2- 12

the less complex type of information. The project team feels thatchances for a successful startup of the PEl system will begreatly enhanced if the system development staff are allowed toproceed in these two stages, successfully completing the primarysystem development before attempting the more costly~mplementation of the followup Project and Loan file components.In this manner, the effectiveness of the system can be evaluatedprior to incurring costs for the more extensive efforts requiredin the follow-up.

2.4.2 Responsibilities

Major responsibilities implied for IFAM in starting andmaintaining thePEI system come in the areas of data collection,data entry and data update or maintenance. It is assumed thatsystem update and maintenance will be the responsibility of IFAMand that this will be done in response to new or alteredinformation needs as specified by IFAM technical staff, althougha discussion of an alternative strategy is provided in Chapter 4.The executive director of IFAM has suggested, and the projectteam concurrs with this recommendation, that these datamaintenance responsibilities be assigned to the three departmentsin proportion to the benefit accruing to each department from useof the system. That is, the Inventory file and the Loan Datafile collection, entry and maintenance activities should be theresponsibility of the Operations Department. The MunicipalProject Data file would be maintained by the Technical AssistanceDepartment and the Canton Basic Data file would be largely theresponsibility of the Planning Department, assisted by theTechnical Assistance Department. The large income andexpenditure files should be Jointly maintained by the three.

The documentation of how these tasks are done and thetraining of the people responsible for doing them falls to theprogrammers. It is important that these data activities beaccomplished efficiently, for there is substantial existingdemand for computer time already, due to use of the existingmachine by lFAM accounting staff. Efficient training anddocumentation and an efficient environment on the computer fordata access will help alleviate potential conflicts over its use

2.4.3 Future Directions

In order for the PEl system proposed for IFAM to continue telbe viable over the next several years, it must be able to bemodified to meet changing IFAM information needs in a cost­effective manner. We ~ould expect substantial requests foradditions to the system from the Planning Department, should theybe able to design the medium and long range investment plandesired by IFAM. Successful implementation of the system,meaning use by the departments of the information generated, willalmost certainly bring them to consider expanded planning andevaluation measures, especially if there is a great time savingsrealized through IJse of the system. We suggest that the maximumdegree possible of flexibility be designed into the system in

2- 13

order to better Meet future needs.

2- 14

CHAPTER 3SYSTEM DESIGN

3.1 General Considerations

The term, information system, embodies a wide array ofcomputer hardware and software products in existence today.Typical configurations range from simple file management programsto complex database management systems. This range also impliesa similar range in price, performance, flexibility and technicalsupport requirements. As such, identification of the intendedaudience and environment is Just as critical to the system designas the detailed application specifications.

In this case,the intended audience and environment is IFRM.Typical users of the system, while trained in the use of thesystem and its potential applications, will not be microcomputerspecialists and, as such, will rely heavily on the expertise ofthe system designers and implementors for trainirlg,documentation, problem identification, error resolution, andsystem modifications. As with most computer systems, thissupport is necessary and should be treated as an integralcomponent of the system. The need for post-implementationsupport, however, can be minimized by focussing on two areascritical to the success of an information system implemented in anon-programmer environmer.t. These- are 1) "uset"-ft"ier,dlirtess",and 2) flexibility.

The term "user-friendliness" is one that has received m'-lchattention with the advent of the personal computer. Simplystated, it implies the degree to which 'a novice user can operatea system without the need for extensive techrlical tt"airJing.Typical approaches have included tuto~ials, screen orientedmenus, on-screen prompts, meaningful message handling, and built­in help sessions to guide the user through the system. Moreimpc.rtantly, a "'Jser-friendly" system will protect a I.lser ft"ommaking inadvertant errors, whether they be data entry miskeyingor the erasing of all data files. These concepts must bedesigned as integral system components.

The failure of many information systems has stemmed directlyfrom their inabililty to adapt to changes in operation. Typicalchanges range frOM maJor organizational or administrative changesto simple Modifications in data content or report format. If asystem cannot change to meet the changing needs of its users, itwill quickly become obsolete. Therefore, the information systemsoftware should be designed to provide as much flexibility aspossible in areas with a high probability of change. Typically,modifications in the content of the data files (i.e•. the numberand type of variables) and the content and format of reportoutput will be required on a regular basis as the system evolves.It is strongly advised that this flexibility be designed into thesystem.

3-1

Design Structl.lre

The initial information system design is focussed atmaintaining Canton level data in four primary data files:

1) Canton basic data2) Inventory data3) Income data4) Expenditure data

The system is structured using relational databasemanagement techniques. That is, each file has an associatedindex that maintains, in sort order, one or more key fields fromthe data file. In the case of these initial four data files, theprimary key field for each data file is the Canton Identifier.This allows each record in each data file to be linked toassociated records for the same Canton in the other data filesvia a Canton Identifier relationship.

To insure proper linkage of all files and allow simpleidentification of the Cant ones, each Canton is assigned a uniquenumeric identifier. Given that there are 85 Cantones at present,a two digit numeric code (01-85) appears to be best suited forthis purpose. This Canton identifier variable (named CrD) isresident in each 'record of each data file to insure linkage ofall files.

3.3 Data Files

Following are the detailed specifications of the content ofeach of the four data files. To better understand the format andterminology of these specifications. please note the following:

o Each data file is comprised of data records (e.g •• there are85 records in the Canton Basic Data file - one for eachCanton) and each record is comprised of data elements calledvariable values. The system is designed such that eachvariable value is referenced by a variable name. Thevariable names presented in the specifications arearbitrary. In general, a variable name should imply themeaning of the variable while not exceeding eight charactersin length. All vat~iable names must begin with an alphabeticcharacter <A-Z).

c. The vat~iable types "num" (YII.tmeric) and "char" (chat"acter" Ot~

alphanumeric) reference the content of each of the variablevalues, not the internal computer sto~age techniqueutilized. A type "char" variable generally will allow anyc.:::tmbiY.atic.n of. printable keyboard charactet"s. A type "y.ltrO"

indicates that only the follOWing characters be allowed inthe field:

3-2 91\

o 1 2 3 4 567 8 9 + - • (t:)r blank)

While there are many different methods for storing andmanipulating numeric data in a computer, an informationsystem often requires the ability to distinguish betweenblank (missing) numeric data and the value 0 (zero). Oneapproach to this has been to treat all information(regardless of type) as simple text or ASCII data. ASCII(American Standard Code for Information Interchange) is aninternationally recognized method of coding characters intonumeric equivalents fc,r use by the computer. Use clf thistechnique will require transformation of numeric data whencalculations and summations of the data are required.

o The max length specification indicates the maximum number ofcharacter positions allowed in the variable data field. Itcan be noted that some variables have a specfication of .1or .2 immediately following the length specification. Thisindicates the number of decimal places to the right of adecimal place to be allowed in a field. For example, aspecification of 5.1 would allow a maximum value of 999.9for the variable.

o The value range specified on certain variables is employedas a data entry edit check to insure proper encoding of thedata field. It should be noted however, that certainvariables are required data entry fields (e.g •• CIO) whileother variables will accept a "blank" (missing) entry (shownas "bl" under value range).

o All date fields contained in the system should be in theform YYMMDO to allow simple sorting and comparison ofvalues. As such, all date fields should have data entryedit checks to insure the use of this format.

3.3.1 Canton Basic Data

The Basic Data Canton data file is utilized to storebaseline geographic, demographic, economic and service provisiondata for each Canton. It will also contain general informationsl.lch as the name of the IFAM technical assis.tance advisc,l'''. Giver.that there are presently 85 Cantones, the Basic Data file willtherefore contain 85 records. Following is a tentative list ofthe variables to be contained in each of the records of the BasicOata file. As previously stated, it is critical that the systemprogramming be flexible in its ability to have new variablesadded in the future as requirements change.

VARIABLENAME

CIOCANTON

TYPE

n ..lmchar

MAXLENGTH

225

VALUERANGE

01-85

3-3

DESCRIPTION

Canton IdentifierCant .:)n r.ame

0-2,bl0-2,bl0-2,bl0-2,bl0-2,bl0-2,bl0-2,bl0-2, bl0-2,bl0-2, bl

1111111111

2 Regio~

12 Province name2 70-99 Current year

25 Municipal Assessor2 70-99 Census year7 Population - urban7 Population - rural5.1 Growth rate6 Area4 Kilometers of roadway7 P.E.A. - agriculture7 P.E.A. - industrial7 P.E.A. - services

11.2 Current Year Debt service6 800000-999999,bl Last date of update to

Provision of Service(YYMMDD>Provision of Services0- not provided1- IFAM reglamentos2- provided (no reglamentos)

garbage collectionstreet cleaY,ingmaintenance of cemetariesaqueductsmunicipal swimming poolmarketsspecial evey,tsslaughterhousesmunicipal meetingsconstruction permits

REGION YlllrilPROVINCE charCORANO nllmMUNAS charCENANO numPOPURB nl\mPOPRUR numCRECIM numAREA numKMVIA numPEAAGR numPEAIND numPEASER numDEUDASER numSERFECHA num

SERBAS numSERVIA numSERCEI." numSERACU numSERBAL YlumSERMER numSERESP YlumSERMAT numSERSES numSERCON num

These data collected for each Canton prOVide a basis forcomputing additional analysis variables such as populationdensity, percent urban population, percent rural population,percent PEA in agriculture, and total PEA. As discussed in moredepth in the Report Specification section, such variables asexpenditures per capita and income per capita are also computedvia linkage to other data files contained i~ the system.

The Ca~ton Identifier (CID> is the key field to be used toc,=,nstruct the Basic Data fi Ie Index. As described more fully inthe Report Specifications, there will be a need to contruct atemporary index whereby the Cantones can be sorted within each oft he Reg ions.

Inventory Data File

The inventory data file is used to store informationconcerning maJor equipment acquisitions (primarily vehicularequipment> purchased and inplace in each Canton. Each record inthe file consists of the following variables:

VARIABLE TYPE MAX VALUE DESCRIPTIONNAME LENGTH RANGE

SERNUM char 12 Eq I.l i pmeY'lt Serial NumberCID nllm 2 01-85 Canton 10 ( l,:)cat i OY'I)PID char 10 Purchasing. Identifier(loan #)

(wh'ere applicable)ADQFECHA num 6 600000-999999 Date acquired (YYMMDD)DESC char 40 Eq u i prneY'lt descriptionEGTIPO num 2 00-99 Equipment classificationCOND nl.lm 1 1-4,bl Condition of Equipment

blank l.lnknown1 not operat iClnal2 pC10r3 fair4 good

AMOR num 2 Depreciation (in years)CaSTO num 11.2 Total initial cost

The index structure for this file utilizes the Canton 10(CIO) as the primary key field with the equipment type (EQTIPO)and date of acquisition (ADQFECHA) as secondary key fields. Thisindex structure provides an efficient means of reporting thestatus of. all inventory•. Thel-"e may also be a need to maintain anadditional index for the inventory data file utilizing the serialnumber (SERNUM) as the key field. Use of such an index willdepend upon the availability of serial numbers for all inventory,and th~~ossible need for extraction of information based onsearch of only the serial number.

Linkage of the Inventory file to the Basic Data file is.achieved through use of the Canton 10.

3.3.3 Income Data File

Unlike the previously described two da~a files, this datafile is somewhat more complex in its design structure. Itsprimary purpose is to maintain semi-annual income data for eachCanton. The complete dat~ file will be recreated each year.Each record contains the following variables. A morecomplete description of each variable follows.

VARIABLENAME

TYPE MAXLENGTH

VALUERANGE

DESCRIPTION

CIDFECHAINGEC

INGSEM1

INGSEM2

numY'llWInllm

2 01-85 Canton 106 800000-999999 Date of last entry (YYMMOD)5 10000-20999 5 digit income class-

ification code (seedescription below)

11.2 Income (colones) for thefirst semester for theINGEC income classification

11.2 Income for second semester

3-5

PEND num 11.2 Pendiente for the INGECincome cl~~sification

The INGEC variable is actually comprised of the Group,Subgroup and Line Item codes that define the economicclassifications of the income. INGEC is used to reference a code·value in a dictionary· file containing the codes aYld descriptionsof each of the economic income classifications. For example;

INGEC=10104 corresponds to:

Group=1Subgroup=01Renglon=04

Ingresos CorrientesTributarios Directos A la PropiedadDetalle de Caminos

As such, the INGSEM1, INGSEM2 and PEND variables willindicate the amount of income and pendiente, in colones,corresponding to Ingresos Corrientesl A la Propiedad/Detalle deCaminos.

The index for the Income Data file utilizes the Canton ID(CID> as the primary key field with the INGEC as the secondarykey field. In this manner, the economic income classificationsare maintained in sort order for each Canton providing a simplemeans of reporting.

3.3.4 Expenditure Data File

The Expenditure data file is structured similarly to theIncome data file with the complication of requiring twodictionary files referencing 1) program and activities, and 2>expenditure line items under each program and activity. Thevariables include:

VARIABLENAME

TYPE MAXLENGTH

VALUERANGE

DESCRIPTION

CIDFECHAEGRPA

EGRCO

EGRSEMI

EGRSEM2

numnumnum

num

num

num

2 01-85 Canton ID6 800000-999999 Date of last entry(YYMMDD>6 010000-069999 Program and activity

code6 010000-120020 Expenditure line item

code8 Expenditures

corresponding to EGRPAand ECRCOCD for firstsemester

8 Expenditures in secondsemester

For example:

EGRPA=030001 corresponds to:

3-6

Program I I I - Gest iOY'1 de Servicios BasicclsServicios Communales

SubPt~ogram 0-Actividad 1 - Aseo de Vias y Sitios Publicos

EGRCO=010001 corresponds to:

Group 1Subgroup 0Renglon 1

Servicios PersonalesSueldos para cargos fiJosSueldos fiJos

As such, EGRSEMl and EGRSEM2 report the expenditure data, incolones, for each semester. For this example, they correspondto Servicios Personales/Sueldos para cargos fiJos/Sueldos fiJosunder Program III-Gestion de Servicios Basicos/ServiciosCommunales in Actividad l-Aseo de Vias y Sitios Publicos.

The index for the Expenditures Data file utilizes three keyfields to maintain proper sort order. Like the Income Data fileindex, the Canton ,10 is used as the primary key field. Thesecond key field is the Program and Activity code (EGRPA). Thethird key field is the EGRCO code.

3.3.5 Supporting Dictionary Files

In support of the Income and Expenditure Data files, thereare three d ict ionary files used 1) to val idate the INGEC, -EGRPA, and EGRCO code vdriables contained in the Income andExpenditure data files, and 2) for output of the income andexpenditure code descriptions in the. reports to be generated.Use of these dictionaries also provides the flexibility to addand/or delete codes and descriptions as neqessary. Unlike thefour primary data files, the dictionary files maintain indicesusing the code variables (INGEC, EGRPA, or EGRCO) as the keyfield for each dictionary file. The structure of each dictionaryis as f.::ollows:

- Income (INGEC) Dictionary File

VARIABLENAME

TYPE MAXLENGTH

VALUERANGE

DESCRIPTION

INGEC

DESC

nl.lm

char

5 '1

50

'-'20999' (see Income Data filedescription)

Description of the Group,Subgroup, or Line Itemeconomic classification ofthe income for INGEC

INGEC is the key field used in the index of this dictionaryfile. This provides a simple method for linking each Income Datafile record to a description of the income category. See

3-7

Appendix B for a description of the content of the IncomeDict iOl'"la~~y fi Ie.

The Income Dictionary file record that desc~~ibes the titleof each Income classification Group (digit 1 of INGEC) is enteredunder an INGEC value equal to the Group value with 4 blanksconcatentated to the right of it (e.g •• for Group=2,INGEC='2 '). That is, the INGEC value for the Groupdescription record is the Group value left-Justified in a fieldof 5 blanks. Similarly, the Dictionary file record that containsthe descriptiori of each Subgroup classification (digits 2-3 ofINGEC) is entered under an INGEC value equal to theGroup/Subgroup value with 2 blanks concatenated to the right ofit (e.g •• for Group=2 and SUbgroup=03, INGEC='203 ').

- Expenditure (EGRPA) Dictionary File

VARIABLENAME

TYPE MAXLENGTH

VALUERANGE

DESCRIPTION

EGRPA

DEBe

num

cha,,"

6

50

, 01 ,-, 069999'

(see Expenditure Data filedescription)

Description of the Program,Subprogram, or Activity forEGRPA

EGRPA is the key field used to index this dictionary file.It provides a means to extract the program and/or activitydescription for each record in the Expenditure Data file. SeeAppendix C for a listing of the content of the Program andActivity Expenditure Dictionary file.

The Expenditure Program and Activity Dictionary file recordthat describes the title of each Program (digits 1-2 of EGRPA) isentered under an EGRPA value equal to the two digit Program valuewith-4 blanks concatentated to the right of it (e.g •• forProgram=02, EGRPA='02 '). That is, the EGRPA value for theProgram description record is the Program value left-Justified ina field of 6 blanks. Similarly, the Dictionary file record thatcontains the description of each Subprogram classification(digits 3-4 of EGRPA) is entered under an EGRPA value equal tothe Program/Subprogram value with 2 blanks concatenated to theright of it (e.g. for Program=02/Subprogram=03, EGRPA='0203 ').

- Expenditure (EGRCO) Dictionary File

VARIABLENAME

EGRCO

TYPE

num

MAX. LENGTH

6 ' 01

VALUERANGE

,-

DESCRIPTION

(see Expenditure Data file

3-8

DESC char 50'120020' description)

Description of the Group,Subgroup, or line item of theexpenditures for EGRCO

EGRCO is the key field to index this dictionary file. Itprovides a means to identify the expenditure objectclassifications for each record in the Expenditure Data file.See Appendix D for a description of the content of thisdictionary file.

The Expenditure Clasificacion ObJecto Dictionary file recordthat describes the title of each Group (digits 1-2 of EGRCO) isentered under an EGRCO value equal to the two digit Group valuewith 4 blanks concatentated to the right of it (e.g •• forGroup=02, EGRCO='02 '). That is, the EGRCO value for theGroup description record is the Group value left-Justified in afield of 6 blanks. Similarly, the Dictionary file record thatcontains the description of each Subgroup classification (digits3-4 of EGRCO) is entered under an EGRCO value equal to theGroup/Subgroup value with 2 blanks concatenated to the right ofit (e.g •• for Group=02 and Subgroup=03, EGRCO='0203 ').

3.4 System-User Interface

The effectiveness of an information system is highlydependent on those programs that provide the interface betweeninformation and user. Data must be entered, edited and reportedin an efficient and flexible manner to insure a high degree ofsystem use and data accuracy.

There are three general categories of system programsnecessary to support these activities. They are 1) data entry,2) data editing, and 3) reporting. Following is a discussion ofthe general issues to be considered in developing these systemtools.

3.4.1 Data Entry

Initial entry of data on a microcomputer is generallyperformed in a screen oriented fashion whereby variable names(or descriptions) appear on the screen, each followed by a blankfield designated for entry of the variable value. Typically, asingle screen will provide entry for many variables. Quiteoften, each screen will correspond to all variables contained ina single record of a data file. For files with few vat~iables, asingle data entry screen can generate multiple data entryrecords. Appendix D illustrates suggested data entry formats foreach of the system data and dictionary files.

Entry should proceed on each screen from variable tovariable whereby identification for the next field of entry isdesignated by a blinking or inverse video cursor. The screenshould delineate the maximum length of each field. Movement of

3-9

the cursor from one variable to the next on the same screen isgenerally performed via simple entry of a "RETURN" or through useof cursor keys.

It is important to note that data validation and editingfunctions are integral components in the task of dataentry. Re-entry, deletion, or modification of any field on ascreen are necessary functions. Data validation is equallyimportant. At a minimum, entry of each complete screen shouldinclude validation of the entries of each variable. Validationincludes checking of proper entry and range of numeric fields,entry of required fields, and dictionary lookup o~ specific codevalues.

3.4.2 Data Editing

Data editing functions are generally performed to reviewand/or modify the variable values contained in a data recordcontained in a data file. There are two general approaches toperforming these functions. In the case where a data record issufficiently short in length to fit in one line (80 columns) on ascreen, a line or record oriented editor can be employed wherebyup to 24 records can be displayed on the screen simultaneously.In this manner, the screen is treated as a "window" to the datafile which can be scrolled up or down to display differentsections of the data file. To modify data in any record, theuser would issue a command (or position the cursor on the screen)and enter the new value. t~is technique has been usedextensively and can be a fairly effective Method of data edi~ing

on short length data records.

In the case of larger records such as those found in theBasic Data and Inventory files, one method of data editing is touse the same technique employed in the data entry program. Thatis, display all variable names and values for a specified recordon a single screen that can be reviewed and/or modified.

Both data editing methods require use of a searchingalgorithm to locate the record or records to be edited. Whilethis process can become extremely complex when allowingconditional searches on multiple variables, a sufficienttechnique is to utilize the key fields in the index to specifywhich records are to be located and edited.

3.4.3 Reporting

While the data editor is sufficient for simple review of thecontent of data file records, it does not provide a means toformat, manipulate, aggregate, or subset the data from multiplefiles for more detailed analysis and reporting. For thispurpose, specific reports are developed. Ideally, a reportgenerator program could be employed that would greatly facilitatethe development of any report regardless of the complexity of

3-10

format and content.this capability, it

While most database· management systems offeris a function that is not easily programmed.

1!

For purposes of the IFAM information system, a set ofreport specifications have been developed for the most criticalinformation needs identified during the needs assessment. Itshould be noted that reporting of information is an extremelydynamic and iterative process that evolves as specificinformation and analysis needs are better defined. As such, thereports developed to meet these specifications should beextremely flexible to future changing needs.

3.5 Report Specifications

Following are report specifications for each of the mostcritical information needs identified as parts of the initialinformation system design. Each report specification iscomprised of seven component parts:

A. Report DescriptionB. Files RequiredC. Variables RequiredD. Calculations PerformedE. Description of ProcessingF. NotesG. Report Format Example

It should be noted that the Description of Processingsection for several of the more complex reports contains apsuedo-code listing to facilitate productions of the report.While not meant to supplant programmer expertise, it provides asuggested approach structure for programming the reports whileproviding insight to some of the complexities of file merging,data extraction and data aggregation. The Notes that follow thepseudo-code address specific problems and programming issuesconsidered noteworthy.

The foll.::.wing reports are incillded as part o_f the initialsystem design.

1) Canton Income Line Item Report2) Canton Income (Current/Capital) Summary Report3) Canton Expenditure Line Item Report and Program Summary4) Canton Expenditure (Current/Capital) Summary Report5) CaYlton aYrd RegioYr Demc.pgl'''aphic Report6) Canton and Region P.E.A. Report7) Canton Population, Density, Debt Service, and Adjust

Current Income Report8) Canton Income, Expenditure, and Pendiente by Serviceg) Canton Transfer Expenditures (Current/Capital)

10) Inventory-by Canton Location11) Inventory by Equipment Type

3-11

I~ additio~, each of the data a~d dictio~ary files shouldhave a listing report associated with it that is desig~ed toge~erate a complete listing of the variable values co~tai~ed i~

each file record.

3-12

3.5.1 Canton Line Item Income Report

A. Report Description

The purpose of the Canton Income Report is to list theannual economic income classifications by line item according tothe budget liquidation for each Canton. Totals and subtotals arecalculated for the SUbgroup and Group levels of the economicclassifications as well as Canton total. Subgroup and line itempercentages of Group totals are also calculated.

B. Data Files Required

o Primary data file

o Supporting data files

C. Variables Required

Income Data file

Canton Basic Data fileIncome Dictionary file

o from Income Data file: CIDINGECINGSEMlINGSEM2

o from Basic Data file: CInCANTONCORANO

o from Income Dictionary: INGECDESC

D. Calculations Performed

Income is reported annually. As such, the semester values,INGSEMl and INGSEM2, ar~ summed to produce Renglon totals foreach record read from the Income Data file.

Subgroup ~ of Group total=100 * (Subgroup total/Group total)- Line item~ of Group total=100 * (Renglon total/Group total)

E. Description of Report Processing

To properly process this report, the INGEC code value fromthe Income Data file records must be separated into its componentvalues as follows:

GROUP Digit 1 of INGECSUBGROUP- Digits 2-3 of INGECRENGLON - Digits 4-5 of INGEC

3-13

Example: INGEC=10205GROUP' = 1SUBGROUP=02RENGLON =05

Using the Income Data file index, the Income Data filerecords will be in INGEC code sort order for each Canton. Thissimplifies greatly the task of producing this report. Followingis a description of the report processing requirements, inpseudo-code, to facilitate the production of the report.

FOR each CANTONr,ew pageextract CANTON, and CORANO froM CANTON Basic Data fileprint CANTON report header

FOR each GROUP (within CANTON)extract DESC for GROUP from Income Dictionary filesum total income for GROUPprint GROUP, DESC, and total income for GROUP

FOR each SUBGROUP (within GROUP)extract DESC for GROUP/SUBGROUP from Dictionarycalculate - sum total income for SUBGROUP

- ~ of GROUP totalprint SUBGROUP, DESC, total income for SUBGROUP,

~ of GROUP total

FOR each RENGLON (within SUBGROUP)extract DESC for INGEC from Dictionarysum total income for RENGLON (INGSEM1+INGSEM2)calculate ~ of GROUP totalprint RENGLON, DESC, total income for RENGLON,

~ of GROUP total

END each RENGLONEND each SUBGROUP

END each GROUPEND each CANTON

F. NCltes:

o It is suggested that this report be processed by reading theIncome Data file records sequentially (via the index) andmaintaining in memory the data from these records necessaryto process a complete GROUP. In this manner, subtotals andtotals for each GROUP and SUBGROUP can be printed prior toprinting the RENGLON values.

o To extract the DESC for a GROUP simply requiresconcatenation of 4 blanks after the GROUP value to searchthe Income Dictionary index. (e.g •• for GROUP=2, search forINGEC='2 ' in the Dictionary). Extracting the DESC forGROUP/SUBGROUP is similar. Concatenate 2 blanks after theGROUP/SUBGROUP values. (e.g •. for GROUP=2 and SUBGROUP=01,search for INGEC='201 in the Income' Dictionary).

3-14

I.

o Given the variation in the number of Income classificationsused by each Canton, an output line counter should beemployed to insure proper page eJects when ~roducing thereport.

3-15

6. Report Forlat Exalple

REPORT: CANTON INCOME LINE ITEM REPORT

CANTON: _

IN6RESOS PARA 1980

Ingresos

codiqo Clasificacion Econolica %de 6rllpo

IN6RESOS CORRIENTES 4630882.00

01 Ilpllesto sobre Ia propiedad 4144672.00

01 rlpllesto Territorial 4064672.00 87.66%04 Detalle de Calinos 80000.00 1.73%

02 rlpuesto a Ia Prod.y al cons.int. 492210.00

01 Ilpuesto por destace ganado vacuno•• 23774.00 .51%02 Iapuesto por destace ganado vacuno•• 274780.00 5.93%23 Ilpuestos sobre azucar 193656.00 4.18%

. . .. . . . . . . . . .'. . .

2 IN6RESOS DE CAPITAL

02 Recuperacion por Obras Realizadas

03 Pavilentacion04 Cordon v Cano08 Adoquinado de Calles09 Aceras13 Rotura de Calles16 Instalacion de Cloacas

50000.0020000.0015000.005000.00

40000.004000.00

134000.00

134000.00

37.31%14.93%11.19%3.73%

29.85%2.99%

============================================================================c:TOTAL 17806350.00

3.5.2 Income Summary Report

A. Report Description

The purpose of the Income Summary Report is to .list thecurrent and capital annual income by Canton and Region accordingto the budget liquidation for each Canton. The percent currentand percent capital are calculated as well as total income.

B. Data Files Required

o Primary data file

o Supporting data file

C. Variables Required

o from Basic Data file:

o from Income Data file:

D. Calculations Performed

Canton Basic Data file

Income Data file

CInCANTONREGIONCORANO

CIDINGECINGSEMlINGSEM2

Income is reported annually. As such, the semester values,INGSEM1 and INGSEM2, are summed to produce Renglon totals foreach record read from the Income Data file. The Renglon totalsare then summed ac60rding to current a~d capital income for eachCanton to produce Canton totals.

Ingresos Totales = Ingresos Corrientes+Ingresos de Capital1. Ingresos Corrientes=100*<Ingresos Corrientes/lngresos Totales)1. Ingresos de Capital=100*<Ingresos de Capital/Ingresos Totales)

E. Description of Report Processing

To properly aggregate the current and capital income forthis report, the INGEC code value from the Income Data filerecords must be separated into its component values to extractthe GROUP code as follows:

GROUP - Digit 1 of INGECExample: INGEC=10205

GROUP = 1

GROUP 1 coresponds to current income.capital income.

3-17

Group 2 corresponds to

The initial step in processing this report will be to createa temporary index on the Canton Basic Data file that sorts theCant ones within each Region. As such, the temporary index willhave the variable REGION as the primary key field with CID as thesecondary key field.

F. Notes

o Givers the varlatiorl irl the number of Cant ones withirl each ofthe Regions, an output line counter should be employed toinsure proper page eJects when producing the report.

3-18

G. Report For.at Exalple

REPORT: INCOKE SUK"ARY REPORT

REGION CID CANTON INGRESOS INSRESOS INGRESOS % INSRESOS %INGRESOS·CORRIENTES DE CAPITAL TOTALES CORRIENTES DE CAPITAL

1-------------------- --------·-- ---------·-- ---------·-- ---------·-- ---------·--I 2-------------------- ---------·-- ---------·-- ---------·-- ---------·- ---------·--I 3-------------------- ---------·-- ---------·-- ---------·-- --------·-- ---------·--I 4-------------------- --------- --------- ---------· -------· ---------·

16 ·-------- -- -------_._- ·--------- -- ·-------- -- ·--------- --=========================:==========================================================================

2222

2

17181920

30

REGION SUKKARY ·--------- --

·--------- --·--------- --·--------- --·---------

·-------- --

·-------- --

·--------- --·--------- --·--------- --

·-------- --

·-------- --

·--------- --·--------- --·--------- --·---------

·--------- --

·------- --

·--------- --·--------- --·--------- --

·-------- --

------------

·--------- --·--------- --·-------- -

·--------- --===--==============================--===========================================================~=====

2

5555

5

7071727'3

85

REGION SU"KARY ·--------- --

--------_._---------_._-

·--------- --·--------

·--------- --

--------_._-

--------_._-------------·--------- --

·--------- --

·--------- --

·--------- ----------_._-

·--------- --·---------

·-------- --

·------- --

·-------- --·--------- --·--------- --·---------

·-------- --

·--------- -

--------_._-·--------- --·--------- --

·--------- --===========================================================--========================================5 REGION SUK"ARY

PAIS SUItItARY

·--------- --

·--------- --

·--------- --

·--------- --

·--------- --

·-------- --

·-------- --

·--------- --

·--------- -

·--------- --

3.5.3 Canton Expenditure Line Item Report

A. Report Description

The purpose of the Canton Expenditure Report is to list theannual expenditure classifications by line item according to thebudget liquidation for each Canton. Totals and subtotals arecalculated for the Program, Activity, Group and Subgroup levelsof the classiFications as well as Canton total. Subgroup andline item percentages of Group totals are also calculated.

B. Data Files Required

o Primary data file

o Supporting data files

C. Variables Required

Expenditure Data file

Canton Basic Data fileExpenditure Program and Activi~y

Dictionary fileExpenditure ObJect ClassificationDictionary file

o from Expenditure Data file:

o from Basic Data file:

CIDEGRPAEGRCOEGRSEMlEGRSEM2

CIDCANTONCORANO

o from Program and Activity Dictionary: EGRPADESC

o from Object Classification Dictionary: EGRCODESC

D. Calculations Performed

Expenditures are reported annually. As such, the semester values,EGRSEMl and EGRSEM2, are summed to produce Renglon totals.

Subgroup Y. of Group total=100 * Subgroup total/Group totalLine item~ of GroUp total=100 * line item total/Group total

E. Description of Report Processing

To properly process this report, the EGRPA and EGRCO codevalues from the Expenditure Data file records must be separatedinto their component values as follows:

3-20

Example: EGRPA=010205PROGRAM Digits 1-2 of EGRPA PROGRAM =01SUBPROGRAM Digits 3-4 of EGRPA SUBPROGRAM =02ACTIVITY Digits. 5-6 of EGRPA ACTIVITY =05

Example: EGRCO=010205GROUP Digits 1-2 of EGRCO GROUP =01SUBGROUP- Digits 3-4 of EGRCO SUBGROUP=02RENGLON - Digits 5-6 of EGRCO RENGLON =05

Using the Expenditure Data file index, the Expenditure Datafile records will be in EGRPA/EGRCO code sort order for eachCanton. This simplifies greatly the task of producing thisreport. Following is a description of the report processingrequirements, in pseudo-code, to facilitate the ~roduction of thereport.

FOR each CANTONnew pageextract CANTON, and CORANO from CANTON Basic Data file

FOR each PROGRAM (within CANTON)

FOR each EGRPA (within PROGRAM)new pageprint page headerextract DESCs for PROGRAM, PROGRAM/SUBPROGRAM, EGRPA

from EGRPA Dictionary fileprint "PROGRAM", PROGRAM, Program DESC

"SUBPROGRAM", SUBPROGRAM, Subprogram DESC"ACTIVITY", ACTIVITY, EGRPA DESCheader for expend i t'Jre obJect classi ficat ior,s

accumulate totals for each unique EGRPA classifications

FOR each GROUP (within EGRPA)extract DESC for GROUP from Expenditure Dictionary filesum total expenditure for GROUPprint GROUP, DESC, and total expenditure for GROUP

FOR each SUBGROUP (within GROUP)extract DESC for GROUP/SUBGROUP from Dictionarycalculate - sum total expenditure for SUBGROUP

- ~ of GROUP totalprint SUBGROUP, DESC, total expenditure for SUBGROUP,

~ ,:-f GROUP total

FOR each RENGLON (within SUBGROUP)extract DESC for EGRCO from Dictionarysum total expenditure for RENGLON (EGRSEM1+EGRSEM2)calculate ~ of GROUP totalprint RENGLON, DESC, total expenditure for RENGLON,

3-21

10 of GROUP total

END each RENGLONEND each SUBGROUP

END each GROUPEND each EGRPA

END each PROGRAMEND each CANTON

o Whenever SUBPROGRAM=00 in the EGRPA code, there will be noSUBPROGRAM/SUBPROGRAM erltry i r, the EGRPA d ict ional'~y, F.:.rreporting purposes, leave DESC blank for all SUBPROGRAM=00.

o Not all Cantones utilize the SUBPROGRAM and ACTIVITYexpenditure classifications for expenditure reporting.Those that do not use these classifications entitle thePROGRAM classi ficat ion "Gest iorles". F.;)r these Carltones, theSUBPROGRAM and ACTIVITY codes equal 00. In these cases,eliminate printing of the SUBPROGRAM and ACTIVITY codes anddescriptions on each ACTIVITY output page. As such, therewill only be one ACTIVITY output page per Gestion (PROGRAM).In addition, there is no need to accumulate totals for eachEGRPA classification. Eliminate reporting of the SUBPROGRAMand ACTIVITY aggregations on the PROGRAM summary outputpage.

o It is suggested that this report be processed by reading theExpenditure Data file records sequentially (via the index)and maintaining in memory the data from these recordsnecessary to process a complete GROUP within each EGRPAclassification. In this manner, subtotals and totals foreach GROUP and SUBGROUP can be printed prior to printing theRENGLON va l'..les.

o Refer to EGRPA and EGRCO Dictionary file descriptions todetermine method of looking up descriptions for the PROGRAM,PROGRAM/SUBPROGRAM, or GROUP, GROUP/SUBGROUP descriptions.

o Given the variation in the number of Expenditure classificationsused by each Canton, an output line counter should beemployed to insure proper page eJects when producing therep.;)rt.

J\\3-22

G. Report Format Example

REPORT: CANTON EXPENDITURE LINE ITEM ACTIVITY PAGE

PROGRAMA 3: SERVICIOS COMUNALES

SUBPROGRAMA 0:

ACTIVIDAD 1~ ASEO EN VIAS Y SITIOS PUBLICOS

DETALLE DE LAS APROPIACIONES POR OBJECTO DEL GASTO

Grl.lpOSubgr'Jpo

ReYlglon ObJecto

Egresos

~ de Grl.lpO--------------------------------------------~---------------------

1 SERVICIOS PERSONALES 902497.80

3 30 Horas Extras 20000.00 2.22%4 37 J.:.rnales FiJos 729996.80 80.88~

6 49 Cuota Pat ronal C. C. S. S. 86250.00 9.56~

7 63 13 Mes Sobr"'esl.leldos 1667.00 0. 181-7 65 13 Mes Jornales FiJos 60834.00 6.74"8 73 CI.lota Patronal.Banco Pop. 3750.00 0.42"

2 SERVICIOS NO PERSONALES 27600.00

5 39 Seguros equipo de traYls. 24600.00 8'3. 13"9 66 Manten.y Rep. de vehiculos 3000.00 10.87~

3 MATERIALES Y SUMINISTOS 42400.00

5 44 Uniformes, 17400.00 41. 04"8 72 Prod l.lct 0$ Metalicos 5000.00 11.79"9 80 Ut i les de limpieza 20000.00 47.17"

================================================================

TOTAL 972497.80

==============================='=================================

3-23

REPORT: CANTON EXPENDITURE PROGRAM SUMMARY PAGE

EGRESOS

PROGRAMA: 01

DIRECCION GENERAL DE LA POLITICA DE DESARROLLO MUNICIPAL

Resumen de las Actividades Que Forman el Programa

Codigo

Actividad: 01Actividad: 02Actividad: 03Actividad: 04Actividad: 05

Total Egresos

ObJecto Del Gasta

Legislacion GeneralDireccion EJecutivaSecretaria GeneralAuditoriaAsesoria Legal

Egresos

641984.00415915.00197491.0057994.00

125086.00

1438470.00

Resumen De Los Egresos POl'" ObJecto Del Gasto

6t"upo:Grupo:6t"upo:Grupo:

01020304

ObJecto Del Gasto

Servicios PersonalesServicios No PersonalesMateriales Y SuministrosMaquinaria Y Equipo

Egresos

1282504.0iZJ68016.0067950.0020000.00

------------~---------------------------------------------------Total Egt"esos.

3-24

1438470.00

3.5.4 Expenditure Summary Report

A. Report Description

The purpose of the Expenditure Summary Report iscurrent and capital annual expenditures by Canton andaccording to the bUdget liquidation for each Canton.current and percent capital are calculated as well asexpendi t ut"es.

B. Data Files Required

to list theRegionThe perceY"lttotal

o Primary data file

o Supporting data file

C. Variables Required

Canton Basic Data file

Expenditure Data file

o from Basic Data file: CIDCANTONREGIONCORANO

o from Expenditure Data file:CIDEGRPAEGReDEGRSE~l

EGRSEM2

D. Calculations Performed

Expenditure is reported annually. As such, the semester values,EGRSEM1 and EGRSEM2, are sl.lmmed to produce Renglon totals foreach record read from the Expenditure Data file. The Renglon totalsare then summed accordiY"lg to current and capital expenditures foreach Canton to produce Canton totals.

Gastos Corrientes = GROUP l+GROUP 2+GRDUP 3+GROUP S+GROUP 12Gastos de Capital = GROUP 4+GROUP 5+GROUP 6+GROUP 7+GROUP 9 +

GROUP 10+GRDUP 11Gastos Totales = Gastos Corrientes+Gastos de Capital% Gastos Corrientes=100*<Gastos Corrientes/Gastos Totales)% Gastos de Capital=100*<Gastos de Capital/Gastos Totales)

E. Description of Report Processing

To properly aggregate the current and capital income forthis report, the EGRCO code value from the Expenditure Data filerecords must be separated into its component values to extractthe GROUP code as follows:

3-25

GROUP - Digit 1 of EGRCOExample: EGRCO=10205

GROUP = 1

GROUPs 1,2,3,8, and 12 corespond to current expenditure.GROUPs 4,5,6,7,9,10, and 11 correspond to capital expenditure.

The initial step in processin~ this report will be to createa temporary index on the Canton Basic Data file that sorts theCantones within each Region. As such, the temporary index willhave the variable REGION as the primary key field with CrD as thesecondary key field.

F. Notes

o Given the variation in the number of Cantones within each ofthe Regions, an output line counter should be employed toinsure proper page ejects when producing the report.

3-26

G. Report For.at Exa.ple

REPORT: EPENDITURE SU""ARY REPORT

REGION CID CANTON GASTOS GASTOS GASTOS %GASTOS %GASTOSCORRIENTES DE CAPITAL TOTALES CORRIEHTES DE CAPITAL

1 1-------------------- ---------·-- --------.·-- ---------·-- ---------·-- ------·--I 2-------.------------ ----.---·-- ---------·-- ---------·-- --------·-- ---------·--I 3-------------------- ---------·-- ---------·-- ---------·-- ---------·-- --------·--I 4------------------- --------· --------· ---.-----· --------· --------·

16 ·-------- -- ·-------- -- ·-------- -- ·--------- -- ·-------- --============================a:=============================================================--========

2222

2

17181920

30

·--------- --

·-.------ --·--------- -.·--------- --·---------

·------- --

·--------- --

·--------- --·-.-------- --·--------- ------------

·-------- --

-------_._-

------_._-·--------- --·-------- --

·-------- --

·.-------- --

-------_._--------_._-_______ e __

·--------

·-------- --

________ e __

·------- ----------_.-_________ e __

·--------

·------- --=========================================================================-==========================

2

5555

5

70717273

85

·-------- --

·--------- --·--------- --·-------- --

·-------- --

·--------- --

_________ e __

·--------- --·--------- -·--------

·--------- --

·--------- --

·--------- --·--------- --·--------- --

·------- --

·-------- --

·------- --·--------- --·--------- --

·--------- --

_________ e __

_________ e __

·-------- -·--------- -·---------

·--------- -=================================--==================================================================5 ·--------- -- ·--------- --

·--------- --

·--------- --

·--------- --

·-------- -- ·--------- --

·--------- --

3.5.5 Canton and Region Demographic Report

A. Report Description

The purpose of the Demographic Report is to list populationand geographic characteristics of the Costa Rica Cantones andRegiones. Data reported included population <urban/rural),percent urban/rural, area, population density and growth rate.

B. Data Files Required

o Primary data file

o Supporting data file

C. Variables Required

Canton Basic Data file

none

o from Basic Data file:

D. Calculations Performed

CIDCANTONREGIONCORANOCENANO

POPURBPOPRURCRECIMAREA

The following calculations are performed for each Canton<i.e•• for each record of the Basic Data file).

POP TOTAL = POPURB+POPRUR~ URBAN = 100*<POPURB/POP TOTAL)~ RURAL = 100*<POPRUR/POP TOTAL)POP DENSITY=POP TOTAL/AREA

Calculations for the Region Summary are based on summationsof the data for each Canton in each Region.

E. Description of Report Processing

The initial step in processing this report will be to createa temporary index on the Canton Basic Data file that sorts theCantones within each Region. As such, the temporary index willhave the variable REGION as the primary key field with CID as thesecondary key field.

Calculations are performed upon processing of each Cantonrecord. Region and Pais totals should be aggregated whileprocessing each Canton within each Region to allow for generationof Region and Pais Summary totals with a single pass of the data.

3-28

F. Notes

o Given the variation in the number of Cant ones within each ofthe Regions, an output line counter should be employed toinsure proper page eJects when producing the report.

3-29

s. Report For.at Exa.pIe

REPORT: CANTON AND REGION DEKOGRAPHIC REPORT

REGION CID CANTON POP. POP. POP. % t POP. GROWTHURBAN RURAl TOTAL URBAN RURAL AREA DENSITY RATE

--------------------2 --------------------3 --------------------4 --------------------

16==:a::===================================:2=========================================================

REGION SUKKARY

2222

17181920

2 30======================::============================================================================

2 REGION SU""ARY

5555

70717273

5 as==============================================================================--=====================

5 REGION SUKKARY

PAIS SUKKARY

3.5.6 Canton and Region Population Economically Active Report

A. Report Description

The purpose of the Population Economically Active <P.E.A.)Report is to identify the economically active segments ofpopulation of the Costa Rica Cantones and Regiones. Data·reported includes P.E.A. for agriculture, industry and services,and the percentages of total P.E.A. in each of the threecategories.

B. Data Files Required

o Primary data file Canton Basic Data file

o Supporting data file none

C. Variables Required

o from Basic Data file: CIDCANTONREGIONCORANOCENANO

PEAAGRPEAINDPEASER

D. Calculations Performed

The following calculations are performed for each Canton<i.e•• for each record of the Basic Data file).

= PEAAGR+PEAIND+PEASER100*<PEAAGR/PEA TOTAL)

= 100*<PEAIND/PEA TOTAL)= 100*<PEASER/PEA TOTAL)

PEA TOTAL% AGRICULTURE =% INDUSTRY% SERVICES

-Calculations for the Region Summary are based on summations

of the data for each Canton in each Region.

The initial step in processing this report will be to createa temporary index on the Canton Basic Data file that sorts theCantones within each Region. As such, the temporary index willhave the variable REGION as the primary key field with CID as thesecondary kSy field.

Calculations are performed upon processing of each Cantonrecord. Region and Pais totals should be aggregated whileprocessing each Canton within each Region to allow for generationof Region and Pais Summary totals with a single pass of the data.

3-31

F. Notes

o Give~ the variatio~ i~ the ~umber of Ca~to~es withi~ each ofthe Regions, a~ output li~e cou~ter should be employed toi~sure proper page eJects whe~ produci~g the report.

3-32

S. Report For.at Exa.ple

REPORT: CANTON AND RESION P.E.A. REPORT

RESION CID

234

16

CANTON P.E.A. P.E.A. P.E.A. P.E.A.A6RICUL. INDUSTRY SERVICES TOTAl

t 1 %A6RICUL. INDUSTRY SERVICES

========:a==~z=================================================== ==========================

2222

17181920

2 30. _

=================================--===========--========================z:=============:===--=

5555

70717273

5 85===================================================================================-=======

3.5.7 Canton Population, Density, Debt Service, and AdjustedCurreYlt Income

A. Report Description

The purpose of this report is to list the populationcharacteristics, debt service, current income and adJustedcurrent income for each Canton. The ratio of debt service toadJusted current income is also calculated for each Canton.Totals for all 85 Cant9nes are shown.

B. Data Files Required

o Primary data file

o Supporting data file

C. Variables Required

Canton Basic Data file

Income Data file

o from Basic Data file:

o from Income Data file:

D. Calculations Performed

CIDCANTONCORANODEUDASER

CIOINGECI NGSEM 1INGSEMc:

POPURBPOPRURAREA

The population calculations are as follows:

Population Total- Population Density

= POPURB+POPRUR= Population Total/AREA

Income is reported annually. As such, the sem~ster values,INGSEMl and INGSEMC:, are summed to produce Renglon totals foreach record read from the Income Data file. Ingresos CorrientesAJustados is calculated for each Canton by summing fixedpercentages of certain specified income renglon totals asfollows:

1 12 all x 100~ +1 13 all x 100~ +1 14 all x 100~ +1 15 all x 100~ +1 16 all x 100~

E. Description of Report Processing

~To properly aggregate the current income and adJustedcurrent income for this report, the INGEC code value from theIncome Data file records must be separated into its componentvalues to extract the GROUP, SUBGROUP and RENGLON codes asf,;:,llows:

GROUP Digit 1 of INGECSUBGROUP- Digits 2-3 of INGECRENGLON - Digits 4-5 of INGEC

GROUP 1 coresponds to current income.

F. Notes

Example: INGEC=10205GROUP = 1SUBGROUP=02RENGLON =05

o It may be feasible to place the adJusted current incomerenglon percentages in the Income Dictionary File as a thirdvariable. This approach would provide a means to easilychange the percentages and line items that compose thiscalculation without requiring program modification.

3-35

5. Report For.at Exa.ple

REPORT: CANTON POPULATION~ DENSITY, DEBT SERVICE, AND ADJUSTED CURRENT INCO"E

CID CANTON POPULATION POPULATION SERVICIO DE INSRESOS ING.CORR. DEUDASITOTAl AREA DENSITY LAS DEUDAS CORRIEHTES AJUSTADOS ING.CORR.AJUSTADOS

-------------------- ---------- -------- -------.- ------.--·-- ---------·-- -----.--·-- ---------·--2-------------------- --------- --------- ---------- ---------·-- ---------·-- --------·-- --------·--3-------------------- --------- -------- -------- ---.-----·-- ---------·-- --------·-- ---------·--4-----.-------------- -----_._-- -------- --------- ---------·-- ---------·-- -,--------·-- -------·--5.------------------- ---------- --------- ---------- --------·- -------.-·-- ---------·-- --------·--Is-------------------- ---------- --------. ---------- --------.·-- --------·-- --------·-- -------·--7-------------------- --------- -------- ---------- --------·-- ---------·-- ---------·-- ---------·--S-------------------- ---------- --------- ---------- -------·-- ---------·-- ---_..·-- -------•-

9 ------------------..- -------.._- --------- --------- ---------·-- ---------·-- --------..·-- --_.._--·-10-------------------- -------.-- --------- --------- -------·-- --------·-- -------·-- -..------·--

11-------------------- ---------- --------- ---------- --------·-- ---------·-- --------·-- ---------·--12-------------------- -------.-- --------- ---------- ---------·-- ---------·-- -------·-- ---------·-l3-------------------- -------- -------- ---------- -------·-- ---------·-- -.------·-- ---------·--l4-------------------- --------- -------- ---------- ---------·-- ------.--

..---------·-- ---------·--15

-------------------- --------- --------- ---------- _._-------·-- ---------·-- --------·-- --------·--1&-------------------- ---------- -----...--- --------- ---------·-- ---------·-- --_._---·-- --------·--17-------------------- ---------- --------- ---------- ---------· --------·-- --------·-- ---------·--IS-------------------- ---------- ------- ---------- ---------·-- ---------·-- ----..._--·-- ---------·--19-------------------- ---------- -------- --------- ---------·-- ---...-----·-- ---------·- ---------·--20-------------------- ---------- --------- -------- ---------·-- --------·-- ---------·- --------·--

85 ·-------- -- ·--------- -- ------------ ·--------- --================================--=====================:==============--=============:==========================z===============~==

TOTALES ·--------- -- ·-------- -- ·--------- --

,rt""

'{,/j,,/

3.5.8 Canton Income and Pendiente for Basic Services

A. Report Description

The purpose of th4s report is to itemize the income andpendiente for basic services provided in each Canton.

B. Data Files Required

o Primary data file

o Supporting data files

C. Variables Required

o from Basic Data file:

o from Income Data file:

o from Income Dictionary

D. Calculations Performed

Canton Basic Data file

Income Data fileIncome Dictionary file

CIDCANTONCORANO

CIDINGECINGSEMlINGSEM2PEND

INGECDESC

IYlcome is reported annually. As sl.lch, the semestet" values,INGSEMl and INGSEM2, ~re summed to produce Renglon totals foreach record read from the Income Data file.

~ of Total Pendienta for each service (and total services)requires a preliminary calculation of the total pendiente Whichis the summation of the variable PEND for all income line itemsf.:)r each Cant.::.n.

E. Description of Report Processing

To properly aggregate the income for each service for thisreport, the INGEC code value from the Income Data file recordsMust be separated into its component values to extract the GROUP,SUBGROUP and RENGLON codes as follows:

GROUP Digit 1 of INGECSUBGROUP- Digits 2-3 of INGECRENGLON - Digits 4-5 of INGEC

3-37

Example: INGEC=10205GROUP == 1SUBGROUP=02RENGLON =05

Services are itemized under GROUP=l I SUBGROUP=08.

F. Notes

o Income and pendiente for all services within each communityare reported. Since the number and type of services willvary between Cantones, this report must be able to list Justthe services provided for each Canton. This can easily beperformed by sequentially processing the Income Data file.

3-38

G. Report For.at Exaaple

REPORT: INCOME AND PEMDIENTE FOR BASIC SERVICESBY: CANTOHES

CANTON: __

GROUP=! I SUB6RDUP:OS

%OF TOTAlREH6l0N SERIJICIOS IN6RESDS PEMDIEHTE PEHDIEHTE

05 AGUA -------_._. ---------,-- ·-------- --OS LI"PIEZA CAllES YCANDS ______e __

---------,-- --------'--09 TRATAltIEHTO I>E BASURA · · -------- ----------- - --------- -

· · ·-------- -- -------. -- -------- --· · ·--------- -- ------- -- -------- --· · --------·----------- -- -------- -

SERIJICIOS TDTAlES ---------·-- -------- -- ---------·--

3.5.9 Canton Transfer Expenditure Report

A. Report Description

The purpose of the Canton Transfer Expenditure Report is tolist the annual current and capital transfer expenditureclassifications by Canton according to the bUdget liquidation foreach Canton. Percent of transfers that are current, percent thatare capital, and the percent of total expenditures that aretransfers are caculated.

B. Data Files Required

o Primary data file

o Supporting data files

C. Variables Required

Expenditure Data file

Canton Basic Data file

o from Expenditure Data file:

o from Basic Data file:

D. Calculations Performed

CIOEBRPAEBRCDEGRSEMlEGRSEM2

CIOCANTONCORANO

Expenditures are reported annually. As such, the semestervalues, EGRSEM1 arid EGRSEM2, at~e summedt';:l pt~oduce Renglontotals. ' Calculat ions performed fc,r each Carltc.n are as f.:.llows:

Trans. Corrientes = summation of all GROUP = B .xpendituresTrans. de Capital = summation of all GROUP = 9 expendituresTrans. Total = Trans. Corrientes+Trans. de CapitalBastos Total = summation of all Renglon expenditures~Trans.Corrientes= 100* <Trans. Corrientes/Trans. Total)~Trans.de Capital = 100*(Trans.de Capital/Trans. Total)~ Trans. Total = 100*(Trans. Total/Gastos Total)

E. Description of Report Processing

To properly process this report, the EGRCO code values fromthe Expenditure Data file records must be separated into itscomponents to extract the GROUP value as follows:

3-40

GROUP Digits 1-2 of EGRCOExample: EGRCO=010205

GROUP =01

Using the Expenditure Data file index, the Expenditure Datafile records will be in EGRPA/EGRCO code sort order for eachCanton. Given this sort order, this report can be produced witha single pass of the expenditure data records. All expenditureline items must be aggregated for each Canton to produce thevalue for Gastos Total. For all other calculations, however,only those records with a GROUP=B or GROUP=9 value are used. TheBasic Data File neec be accessed only to extract the name of eachCanton and report the current year.

F. Notes

o Care should be taken to check for Cantones that may bereporting zero expenditures in capital transfer, currenttransfer or total expeY'lditures. These will cause divisi.;:.nby zero problems if not checked.

3-41

6. Report For.at Exa.ple

REPORT:

CID CANTON

GASTOS POR TRANSFEREHCIAS

TRANSFERENCIAS TRANSFERENCIAS GASTOS POR BASTOSCORRIENTES DE CAPITAL TRANSFERENCIAS TOTALES

%TRANSFER.CORRIENTES

%TRANSFER.DE CAPITAL

%TRANSFER.TOTALES

123456789

1011121314151617181920

85

·------- --·--------- --

-------_._-·-------- --·--------- --_________a_

·-------- --·--------- --·-------- --·--------- --________ a __

·--------- --------_.,----------_._-________ a __

·--------- --·--------- --·--------- --·--------- --·---------

·-------- --

·-------- --________ a __

_________e __

·--------- ---------_._-

·--------- --·--------- --·-------- --_______ a __

·--------- --------------·--------- --_________ a __

·-------- --·------...-- --·-------- -·-------- --_________ a __

·---------

·-------- --

·-------- --·-------- --·--------- --·------- -·--------- --·-------- -·-------- --·--------- --------_._-·-----~--- --

-------_._-·-------- --·-------- --

--------,-·-------- --·--------- --

--------,--·-------- -----------,--

·-------- --

·------- --·-------- --·--------- --·-------- --

-------_._-·--------- --·-------- --·--------- --·-------- --·----_._-- --·--------- --

--------_._-·-------- --·--------- --·--------- ---- 1_-

-----~--,--·--------- --

--------,--

·--.----- --·--------- --·--------- --·------- --·--------- --

·-------- -·-------- --

-------,--------_._-

·--------- -----------,--·-------- ----------_._-

·--------- --·-------- ---------,-------_._-

·--------- --·---------

-------,--

·--------- ---------_._-

·-------- --·-------- --·-------- --

--------_._-·--------- -

--------_._-·-------- --

-------,----------,-----------,--·------- ----------_._----------,----------,----------,----------_.---------_._-

·---------

·-------- --

·----.-_..- --·--------- -·________oc __

·------_....- --________=>0 __

·______.."e> __

·-------""".... --·-------- ----~----'----------,,-_______GO...,s __

·--------- ....-________ 0 __

________Cl __

______....=_e __

_________ 'a_

·--------- --·------...- --_______eo>.... __

---------,--======:a============~======~=====~=======.===================================z:===================--.=====================s=~==~==

TOTALES ·------- -------,-- ·--------- -- ·--------- -- ---------,- ---------,--

3.5.10 Inventory Status and Location Report

A. Report Description

The purpose of this report is to report the status, locationand general characteristics of each piece of inventory maintainedin the IFAM information system. Irwerltory is listed by type anddate of acquisition within each Canton (designated location).

B. Data Files Required

o Primary data file

o Supporting data files

C. Variables Required

Inventory Data file

Canton Basic Data file

o from Irlventory Data fi Ie:

o from Basic Data file:

D. Calculations Performed

crDEGTIPOADGFECHASERNUM

CIDCANTON

DESCCONDAMORCOSTO

No calculations performed in the generation of this report.

E. Description of Report Processing

The processirlg of this report is based upon the· ir,dexstructure order maintained for the Inventory Data file. As shownin the Report Format Example, inventory is listed by Cantonlocation. Within each Canton, inventory is listed by type(EGTIPO) and within each type, by acquisition date (ADGFECHA).

F. N.::ttes

o Some Cant ones may not have any inventory listed. It isrecommended that in these cases, the name of the Cantonshould be printed with no inventory shown.

o Depending upon the volume of inventory maintained in thesystem, it is recommended that each Canton be listed on aseparate page. A line counter may need to be employed ifthere are more than 50 inventory items located in a singleCanton.

,3-43

G. Report For.at Exa.ple

REPORT:BY:

CANTON:

INVENTORY STATUS AND LOCATION REPORTCANTONES

E9TIPO

CANTON:

ElHIPO

ADDFECifA

_1_)_­_)_1_­-)-)--__1__1_-_J_J__

ADDFECHA

_J_J___J_I___J_J___J_J____1__1_-

DESCRIPTION

DESCRIPTION

DEPRECIATION· CONDITION

DEPRECIATION CONDITION

COST

·--------- --·------- --

_________ 11..,,_

·--------- ....-·--------- --

COST

·-------- --·------- --

·-------- ........

·--------- --·--------- --

3.5. 11 Inventory Report by Type

A. Report Description

The purpose of this report is to report the status, locationand general characteristics of each piece of inventory sorted bytype of equipment. Inventory is listed by date of acquisitionwithin each type classification.

B. Data Files Required

o Primary data file

o Supporting data files

C. Variables Required

Inventory Data file

Canton Basic Data file

o from Inventory Data file:

o from Basic Data file:

D. Calculations Performed

CIDEQTIPOADQFECHASERNUM

CIOCANTON

DESCCONDAMORCOSTO

No calculations performed in the generation of this report.

E. Description of Report Processing

The processing of this report will require a temporary indexof the Inventory Data file to provide a means to print a properlysorted listing of all inventory records. As shown in the ReportFormat Example, inventory is listed by type (EQTIPO) and withineach type, by acquisition date (ADQFECHA).

F. Ne.tes

o A line counter will need to be employed to insure properpag i nat iOY'I.

3-45

G. Report For.at Exa.pIe

REPORT: INVENTORY REPDRT BY TYPE OF EQUIPMENT

EIHlPO ADQFECHA

--'--'----'--'----'--'----'-'----'--'----'--'----'--'----'--'----'--'----'--'----'--'--__1__1_-

--'--'----'--'----'--'--_-'_1_---'--'----'--'----'--'----'--'--

SERIALNUMBER DESCRIPTION DEPRECIATION CONDITION COST

---------,--·--------- --·--------- -·________e> __

·--------- --

·_________ 12_

--------_&-.......

·--.----- ----------_.-

·--------- --_________ 'w_

--------,----- 11_...

·--.---.-- ----- 8-

·--.---- --·--------- -·--.------ --

-- 8-

·--------- ---

I

3.6 Data Archive and Backup

The active components of the IFAM information system will beall data related to the current year of operation. That is, allactive files will contain the data currently available, accurate,and useful for present planning, evaluation, and reportingpurposes. There are, however, two other databases maintained indigital form necessary to the overall operation of the IFAMsystem. They are 1) archive data files, and 2) current andarchive backup files.

3.6.1 Archive Files

Archive files are essentially the data files used in thesystem in prior years. If all applications of the system were tosolely require single year data, these archive files could bemaintained in single year databases. Each year would have acomplete set of annual data files (i.e.. Basic Data, Income Data,and Expenditure Data). Based upon findings of the NeedsAssessment, however, it was determined that future applicationswill require a five year history of the data in addition tocurrent year data files.

While there are many approaches to developing the structureof archive data files, the simplest approach is to maintain fiveyear data files for each system component (Basic Data, IncomeData, and Expenditure Data). Each archive data record would beidentical in format and content to the current year data recordswith the exception that the Income and Expenditure Data recordswould contain an additional variable to indicate the year ofapplication (e.g .• variable name AND). The Basic Data filealready has such a variable (CORANO). Once the archive datafiles have built up five years of historical data, additionalyears of data would replace the earliest year such that therewould never be more than a five year archive of data.

3.6.2 Backup Procedures and Files-

The demise of many systems has been a result of infrequent(or non-existent) backup procedures. Backup procedures, whilegenerally treated as a time consuming nuisance, must beimplemented and utilized to safeguard against possible loss ordamage of data.

The performance of backup procedures on microcomputers thatutilize floppy disk storage is a simple process of creatingcopies of the working data disks. The frequency of backup ishighly dependent upon the frequency of data entry andmodification. For purposes of the IFAM system, it is suggestedtha~ during high data entry periods (e.g •. end of each semeste~~),

backups be created after each day's processing activities arecompleted. During periods where the data entry or updateactivities are relatively low, a frequency ranging from once per

3-47

wee k to once pel''' mont h may be ca 11 edis to perform backup suffuciently toone working day (eight person-hours)backup up to date.

for. A good rule of thumbinsure that never more thanis spent to bring the last

All files (data, dictionary and archive) as well as allsystem programs should have a minimum of two backups available atall times. A procedure often utilized is to rotate the backups.For example, if backups are performed daily and two backups aremaintained~ then Backup#l would contain the status of the systemas of yesterday, while Backup#2 would have been made two days~go. Backup#2 would then be the next one to be updated.

3.7 Documentation and Training

To insure the effective and efficient use of the IFAMinformation system, IFAM personnel must be provided withcomprehensive training and documentation. Training anddocumentation should be provided at two levels: 1} the userlevel, and 2} the systems level.

3.7.1 For the User

Training and documentation of users of the IFAM informationsystem should focuss on a basic understanding of the applicationsand capabilities at their disposal. Given that the system willbe developed ina "user-friel'"td ly" fash ion, trai I'"li ng al'"lddocumentation should be directed to guide the user through thesystem with sufficient explanation of each of the stepsperformed.

All trainil'"lg provided should "waHi. through" all systemcapabilities. These include data entry, editing, and running ofall reports. Emphasis must be placed 01'"1 creatil'"lg "l'''eal''application training exercises to familiarize the user with allaspects of the system. A minimum of two IFAM staff membersshould be trained.

User documentation should entail two components. One set ofdocumentation should be patterned similar to the trainingexercises developed. This set of documentation should bedesigned as a tutorial whereby a novice user can learn theaplication of the information system with a minimal amount ofsupport by trained individuals. The second set of documentationshould be designed as a reference system Whereby a user who isuncertain of how to proceed with certain system functions canquickly reference the documentation for detailed instructions.This documentation should also address the system utilities suchas data archiving and backup. In both cases, the documentationshould be well indexed and cross referenced.

3-48

3.7.2 Systems Documentation

Systems documentation and training should focuss on thecontent and format o~ the IFAM system. As such, this informationwill be of primary use to IFAM technical staff concerned withpresent and future applications of the system and the informationcontained in it. The quality of this documentation and trainingwill determine, to a large degree, how IFAM staff view thepresent and potential benefits of the system to meeting theirindividual needs. Much of this chapter is directed to fulfillingthe requirements of the systems documentation.

3.8 Considerations for Future Components

As discussed in Chapter 2, there are two additional designcomponents with potential benefit to IFAM:

Loan Data File

Municipal ProJect and Service Measures Data Files

These components are not proposed as part of the initial systemdesign and implementation due to the anticipated high cost ofimplementat ion and the requirements for collection "Clf data beyondthe current data collection activities of IFAM. These datafiles, however, do have a potential benefit to IFAM, and as such,should be eonsidered for development and implementation uponsuccessful completion of the initial system design.

3.8.1 Loan Data File

The Loan Data File provides a means to manage the costs,terms, and source of funds for each of the IFAM loans. As such,each record of the Loan Data File pertains to an individual loanand contains variables that describe the characteristics of eachloan. Appendix E illustrates the proposed content of such a datafi Ie.

3.8.2 Municipality ProJect and Service Measures

Unlike the Loan Data File, Municipality Project and ServiceMeasures are contained in a series of data files that include:

SlaughterhousesGarbage Collection, Treatment and DisposalMarketsStreet Drainage, Curb, Gutter and SidewalksCommunity and Commercial CentersBus Terminals with Commercial CentersFeeder RoadsPotable Water

Each data file for each of these projects and services contains

3-49 ,( .~, f;·,lJ

one ~eco~d fo~ each municipality desc~ibing the physicalcha~acte~istics and se~vice measu~es of each p~oJect O~ se~vice.

In this ~anne~, simple compa~isons and evaluations cay, be madebetween simila~ communities in o~de~ to assess the effectivenessof the implemented p~og~ams.

Appendix F documents typical physical cha~acte~istics andse~vice measu~es fo~ each of the eight se~vices listed above.

3-50

CHAPTER 4IMPLEMENTATION STRATEGIES

As stated in the Executive Summary of this report,successful implementation and operation of the IFAM Plannirlg,Evaluation, and Reporting System are dependent upon a completeneeds assessment and system design, which are fully documented inChapters 2 and 3. Equally important to the success of thissystem, however, is IFAM's ability to support its daily operatingrequirements and provide for timely and cost-effective updates toit.

The complete costs and benefits of this system are noteasily identifiable. Much is dependent upon the method ofinitial implementation and consequent ability to adapt it tochanges in daily IFAM operations and an ever evolving definitionof specific information needs.

One alternative under consideration for implementation ofthe IFAM information system is to utilize IFAM's inhouse NCR 8130microcomputer. Specific implementation, programming, training,and documentation under this scenario is proposed by Keith yRamirez, a computer consulting firm with proven expertise in theuse of IFAM's NCR microcomputer. The technical consultants haveprovided assurances that, should the NCR 8130 computer be used,the COBOL 74 programming language currently available will beadequate for this application.

Based upon extensive experience in both information system·development and the use of programming languages such as COBOL,RTI is keenly aware of the relatively high costs associated withsuch an implementation. That is not to say that it is not cost­effective, but is stated to indicate the need to closely assessthe full costs and benefits of all alternatives.

It is imperative to note that the full cost of supportingthe implementation and operation of this system extends farbeyond initial implementation costs. As with any such system,change is inevitable. This is, in fact, often a sign of asuccessful implementation in that it may indicate that the systemis actively contributing to a better definition of usefulprogramatic information, and therefore, better systemutilization. This is also the point at which many systems fail.If the system cannot adapt to the requests for change orenhancements, either due to hardware limitations or simplefinancial constraints, system utilization will decrease alongwith user confidence.

As such, it is important to identify the full costs ofsystem implementation utilizing the NCR 8130 microcomputer irlcomparison to alternatives. Given that systems of this naturewill evolve and require future enhancements, it is clear thatadditional high-cost programming efforts by outside consultantswill be reqUired for modifying (and debugging) the NCR 8130

4-1

application. It is therefore in IFAM's best interests toidentify alternative implementation strategies that will providesimple, low-cost methods both for implementing and formaintaining a current and useful IFAM PEl system.

Based upon RTI's extensive experience in the use andapplication of microcomputers, it is strongly recommended thatserious consideration be given to the acquisition of a state-of­the-art microcomputer capable of utilizing industry provenoperating systems and database management software. Today'smicrocomputers and softwal'''e are far more "user-friend ly" andfle~ible than the computers and programming languages of thepast. Systems that once required extensive programming andtechnical expel'''tise can now be fl,Ally utilized by iY'lternal staffwith a moderate interest and aptitude for using such a system.

Under the scenario of utilizing state-of-the-artmicrocomputer hardware and software, IFAM has two alterY'latives:

1) IFAM could continue to use proven consultants (i.e. Keith yRamirez) to develop and fUlly implement the PEl System on anNCR state-of-the-art microcomputer utilizing databasesoftware available for the NCR microcomputer. This NCRmicrocomputer appears to be fully capable of supporting thesystem hardware and software requirements. It is important,however, for IFAM to ascertain the level of expertise thechosen consultants posess in the use of microcomputerhardware and software.

2) IFAM could concentrate on developing an in-house expertisein the use of state-of-the-art microcomputer hardware andsoftware. Extensive training is readily available (eitherin the U.S. by firms such as Research Triangle Institute andmajor universities or by in-country local consultants).This alternative would entail the use of trainedmicrocomputer specialists to assist IFAM staff in thedevelopment and implementation of the PEl System. Throughsuch a process, IFAM staff would gain considerable insightand experience in the application of microcomputers to IFAM.This experience, when combined with formal training, wouldform the basis of an IFAM in-house microcomputer expertise.

RTI strongly advocates the second alternative if staff witha sufficient interest and aptitude are available for such aneY'ldeavol'''.

Under either alternative it is important to note that RTIdoes not advocate the simple acquisition of new equipment as aprerequisite for system implementation. It is very important toinsure the availability of local, in-country support for bothhardware maintenance and technical advise, should any decision toacquire a more technologically advanced machine be made. Giventhe rapid advancement and success, internationally, of themicrocomputer industry, this should not pose any majorlimitations on the final choice for implementation.

4-2

SUBSECTOR MUNICIPAL:

CODIGO

APPENDIX A

CLASIFICACION ECONOMICA DE LOS INGRESOS

G. S.G. R.

1 SERVICIOS PERSONALES

Tri butari osDirectos

011234567

A la propiedadImpuesto territorialImpuesto sobre lotes incultos y solares sin construirImpuesto por transmisión de propiedades (timbres)Detalle de caminosDetalles de caminos (descuentos)Impuesto por frente a.calle pavimentadaImpuesto aceras sin construir y canoas mal estado

Indirectos

A la producción y al consumo interno

A 1a producci ón

1 Impuesto por destace de ganado vacuno y cersoso inciso a)2 Impuesto por destace de ganado cacuno y cerdoso inciso b)3 Impuesto al palmito4 Impuesto a la madera5 Impuesto a la raicilla, mangle6 Impuesto sobre cueros7 Impuesto fábricas asbesto, cemento8 Impuesto a las cajas de cartón9 Impuesto sobre puntales de mangle

10 Impuesto sobre pesca de langosta11 Impuesto sobre el plátano12 Impuesto a la leche ~ue sale del país13 Impuesto a la concha14 Impuesto valor FOa extracción oro15 Impuesto al arroz16 Impuesto al carbón17 Impuesto al mármol18 Impuesto por destace de torguga19 Impuesto piedra caliza10 Impuesto hidráulico

Al consumo

26 Impuesto cigarrillos (mensual)27 Impuesto cigarrillos (trimestral)28 Impuesto sobre el azúcar29 Impuesto sobre la sal

1

03

04

-2-

Actos jurídicos

Timbres municipales

Impuesto sobre patentes

1 Patentes comerciales2 Patentes industriales3 Patentes de licores del pais4 Patentes de licores extranjeros5 Patentes empresas de transporte6 Patentes de bombas de gasolina7 Patentes salones de baile, clubes, etc.8 Patentes licores mixtos9 Patentes de buhoneros

10 Patentes de cerveza11 Patentes taller mecánico12 Patentes de servicio13 Patentes varias

05 Servicios

1 Espectáculos públicos

06 Otros indirectos

1 Impuesto por tonelada de carga por puerto Puntarenas2 Impuesto sobre construcciones3 Impuesto de exportación (chayotes)4 Impuesto sorteos semanales5 Impuesto pro-cementerio6 Impuesto de vapores (derecho entrada al puerto)7 Matrícula de botes8 Permiso de bailes9 Permiso de serenatas

10 Impuesto a personas que entran y salen del país11 Impuesto vehículo carga y descarga12 Impuesto construcción en cementerios13 Impuesto sobre rótulos plJbl icos14 Impuesto sobre clubes de mercaderías15 Impuesto sobre bultos en el mercado16 Impuesto a las casas de alquiler17 Otros impuestos indirectos

No tributarios

07 Renta de activos

Fijos

1 Alquiler gimnasios y balnearios2 Alquiler mercado

·3 Alquiler edificios4 Alquiler maquinaria y equipo de trabajo

-3-

5 Alquiler piso mercado6 Alquiler terrenos7 Alquiler locales8 Alquiler potreros9 Alquiler nichos y losas cementario

10 Alquiler cámaras de refrigeraci6n11 Alquiler locales en el parque12 Alquiler milla marítima13 Alquiler piso rastro14 Alquiler locales en el estadio15 Alquiler plaza (alumbrado)16 Otros alquileres

Financieros

21 Intereses sobre bonos22 Comisiones23 Intereses convenio cooperativo intermunicipal24 Otros productos

08 Prestación de servicios

1 Servicio terminales de autobuses2 Servicio energía eléctrica (propias)3 Servicio de energía eléctrica (comprada)4 Servicio telef6nico5 Servicio de agua6 Servicio instalaci6n cañería7 Servicio de transporte remunerado de personas8 Servicio limpieza de calles y caños9 Servicio tratemiento de basura

10 Servicio limpieza de cloacas11 Servicio alumbrado público12 Servicio recolección de basuras13 Servicio de defunción14 Servicio lavandería de papas15 Servicio romana16 Servicio traslado de medidores17 Servicio ferry-boat18 Servicio de muelle19 Servicio de destace20 Servicio de porqueriza21 Servicio de acarreo22 Servicio instalación eléctrica23 Servicio sanitario del mercado y terminal de buses24 Servi ci o de exhumaci 6n25 Servicio descuajes y desagües26 Servicio limpieza de lotes27 Servicio mantenimiento28 Servicio tratamiento basuras (otras municipalidades)29 Servicio recolecci6n extraordinaria de residuos30 Derechos entrada estadios, balnearios, etc.31 Derechos terrenos32 Derechos inhumación

33343536373839404142·434445

09

123456789

10

10

123

11

12

12

-4-

Derechos de mataderoDerechos de medidoresDerechos plaza de ganadoDerechos cementerioDerechos estacionamientoDerechos inspección de lotes y publicación edictosDerechos plaza dulceDerechos plaza cerdosDerechos puestos juguetes (navidad)Derechos traspaso mercadosDerechos piso carretasDerechos entrada parques recreativosDepósitos de particulares

Venta de bienes

Venta de materialesVenta de productos de fincas, bosques, etc.Venta tajos piedra, arena, etc.Venta productos de planteles y fábricasVenta productos de talleresVenta de talonariosVenta de planosVenta de crucesVenta folletos monografía del cantónVenta de productos varios

Rentas contractuales y de la propiedad fiscal

Derechos explotación de minas, ríos, acumulaciones arena etc.Compañia Nacional de Fuerza y Luz (5% alumbrado)RECOPE

Utilidades y participaciones

Utilidad comisión de fiestasUtilidad exposiciones agrícolas, pecuarias, ganadera~, etc.

Transferencias corrientes del sector público (ejercicio)

Organismos Descentralizados

Empresas públicas financieras

Empresas públicas no financieras

Empresas públicas de servicio

Municipalidades

Gobierno central

13 Transferencias corrientes del sector úblico (vi enciasanteriores

-5-

Organismos descentralizados

Empresas públicas financieras

Empresas públicas no financieras

Empresas públicas de servicio

Muni ci pa1i dades

Gobierno central

14 Transferencias corrientes del sector privado

1 Aportes del sector privado2 Multas por mora de impuestos3 Multas infracción ley de paraquímetros4 Multas por infracción ley de construcciones5 Multas aceras y canoas sin construir6 Mul tas y decomi sos7 Multas por aprehensión de animales8 Recargos por atrasos9 Reintegros

10 Compensación zonas verdes11 Otras multas

15 Otros no tributarios

1 CarcelaJes2 Fondajes y sogazoa3 Porcentajes especies fiscales4 Fotocopias5 Remates6 Otros no tributarios

2

16

01

Transferencias corrientes del sector externo

INGRESOS DE CAPITAL

Venta de activos

Fijos

1 Venta de maquinaria2 Venta d~ inmuebles3 Venta de muebles4 Venta de semovientes5 Venta propiedades en el cementerio6 Venta de maquinaria y equipo a convenio cooperativo

intermunicipal7 Venta de chatarra

Financieros

1 Venta de bonos2 Venta acciones

-6-

02 Recuperación por obras realizadas

labras sanitarias2 Urbani zaci ón3 Pavimentación4 Cordón y caño5 Asfaltado6 Caminos vecinales7 Letrinización8 Adoquinado de calles9 Aceras

la Electrificación11 Cañerías12 Encunetado13 Ruptura de calles14 Acueductos15 Obras varias16 Instalación cloacas17 alcantarillado pluvial18 Lastrado calles

03 Recursos del crédito

Crédito interno

Crédito externo

04 Recuperación por préstamos concedidos

1 Préstamos a estudiantes

05 Transferencias de capital del sector público (ejercicio)

Organismos descentralizados

Empresas públicas financieras

1 Aporte IFAM licores nacionales2 Aporte IFAM licores y cerveza extranjeros

Empresas públicas no financieras

Empresas públicas de servicio

Municipalidades

Gobierno central

Aporte gobierno mantenimiento y mejoramiento caminosveci nal es

06 Transferencias de ca ital del sector úblico (vi enciasanteriores

-7-

Organismos descentralizados

Empresas públicas financieras

1 Aporte IFAM licores nacionales2 Aporte IFAM licores y cerveza extranjeros

Empresas públicas no financieras

Empresas públic~s de servicio

Municipalidades

Gobierno central

Aporte gobierno mantenimiento y mejoramiento caminosvecinales

07 Transferencias de capital del sector externo

08 Transferencias de capital del sector privado

09 Recursos de vigencias anteriores

1 Superávit libre

Superávit destinado

APPENDIX B

ESTRUCTURA GENERAL DE LOS PROGRAMAS Y ACTIVIDADES

CODIGO DE LOS PROGRAMASSUPROGRAMAS, ACTIVIDA­

DES Y PROYECTOS

PROGRAMA 1Actividad 1Actividad 2Actividad 3Actividad 4Actividad 5Actividad 6

PROGRAMA 11Actividad 1Actividad 2Actividad 3Actividad 4Actividad 5Actividad 6Actividad 7

PROGRAMA II 1Actividad 1Actividad 2

Actividad 3Actividad 4

Actividad 5Actividad 6Actividad 7Actividad 8Actividad 9Actividad 10

Act ivi dad 11Actividad 12Actividad 13

NOMENCLATURA DE LOS PROGRAMAS Y ACTIVIDADES

GESTION DIRECTIVA

DIRECCION GENERAL DE LA POLITICA DE DESARROLLO MUNICIPALLegislacion GeneralDirección EjecutivaSecretaria GeneralAuditoríaAsesoria LegalRelaciones Públicas

GESTION ADMINISTRATIVA

ADMINISTRACION GENERALRecaudación, Custodia de Rentas y PagosInspección y Cobranzas de RentasAdministracion del Presupuesto y ContabilidadAdministracion del Servicio de la Deuda MunicipalAdministración de las comprao y SuministrosOtros Servicios GeneralesOtros Servicios Generales

SERVICIOS COMUNALESAseo de Vias y Sitios PúblicosRecoleccion de Basura y Aseo Residencial

Administración de bibliotecas MunicipalesCertámenes o Festivales Cívicos y Culturales,

deport., etc.Administración de la Banda MunicipalAdministración de MercadosAdministración de MataderosServicio de energía para alumbrado de vías públicasAdministración de Gimnasios y EstadiosAdminist. de balnearios municipales y piscinas

públicasAdministración de Parquímetros y SimilaresAdministración de Parques ReceativosControl de Adjudicación de las Transferencies Corrientes

UNIDAD EJECUTORA RESPONSABLEDE LA OPERACION DE LOS PRO­

GRAMAS Y ACTIVIDADES

Concejo MunicipalDespacho del Ejecutivo Mpl.Secretaría MunicipalOficina de AuditoríaOficina de Asuntos LegalosOficina de Relaciones Públicas

DEPARTAMENTO ADMINISTRATIVOOficnia de la Tesorería Mpl.Oficina de Insp. y Cobranzsa de RentasOficina de Presupuesto y Cont.Oficina de Presupuesto y Cont.Proveduría y AlamacénOficina de Censo y CatastroOficina de otros Servo Generales

DEPTO. DE SERVICIOS COMUNALESOficina Aseo y limpieza UrbanaOficina de Recolec. y Tratamiento

de BasurasOficina de Asuntos CulturalesOficina de Asuntos Culturales

Oficina de Asuntos CulturalesSección de MercadosSección de MataderosOficina de Servicios de energíaSección Servicios RecreativosSección Servicios Recreativos

Sección Servicios EconómicosSección Servicios EconómicosOficina de Preso y Contabilidad

JEFE O DIRECTORRESPONSABLE DE

LA UNID. EJECUTORA

PROGRAMA IVActividad 1

Actividad 2

PROGRAMA VActividad 1Actividad 2Actividad 3Actividad 4Actividad 5Actividad 6

Actividad 7

PROGRAMA VISubprograma 1Actividad 1Actividad 2Actividad 3

Subprograma 2Proyecto 1Proyecto 2Proyecto 3Proyecto 4Proyecto 5

Subprograma 3Actividad 1Actividad 2Actividad 3Actividad 4

SERVICIO DE ENERGIAProducción, compra~venta de emergía para uso residencial,

commercial, industrial y alumbrado de vías públicasMantenimiento y conservación de plantas y rodas eléctricas

ADMINISTRACION y CONSERVACION RUTINARIA DE OBRAS Y BIENESMantenimiento y conservacion de caminos vecinalesMantenimiento y conservacion de calles y parcheo asfálticoMantenimiento y conservacion de cañeriasMantenimiento y conservacion de alcantarilladosMantenimiento y conservacion de cementeriosMantenimiento y conservacion de obras de ornato (parques,

zonas verdes, jardines, bosques, etc.)Mantenimiento y conservacion de edificios

INVERSIONESINVESTIGACION, DISENO y CONTROL DE INV. MUNICIPALESDirección Técnica y Estudios-Control de Adjudicación de las Transfer. de CapitalDesarrollo Urbano

-CONSTRUCCIONES RECONSTRUCCIONES ADICIONES Y MEJORAS

OTRAS INVERSIONESAdquisición de maquinaria y equipoAdquisición de terrenos y edificiosReparaciones mayores y mejoramiento de maquinariaProducción de materiales de construcción- on planteles

DEPARTAMENTO DE SERVICIOS ELECT.

Seccion de Mant. de O.P.Seccion de Mant. de O.P.Seccion de Mant. de O.P.Seccion de Mant. de O.P.Seccion de Mant. de O.P.Seccion de Mant. de O.P.

Seccion de Mant. de O.P.

DEPTO. DE OBRAS PUBLICAS

Oficina de Dirección y EstudiosOficina de Preso y Contabilidady Sección de Construcciones

SECCION DE CONTRUCCIONESSección de construccionesSección de construccionesSección de construccionesSección de construccionesSección de construcciones

SECCION DE OTRAS INVERSIONESOficina de Prespuesto y Cont.Oficina de Prespuesto y Cont.Oficina de Prespuesto y Cont.Oficina de Prespuesto y Cont.

SUBSECTOR MUNICIPAL:

CODIGO

APPENDIX C

CLASIFICACION OBJETO DEL GASTO

G. S.G. R.

1 SERVICIOS PERSONALES

o Sueldos para cargos fijos

al Sueldos fijos (detalle NQ) o02 Sueldos fijos Sanidad (detalle No )03 Sueldos fijos cañería (detalle N- )

1 Sueldos de personal transitorio

18 Suplencias19 Sueldos a base de comisión20 Sueldos a personal por servicios especiales

2 Honorarios

26 Honorarios a profesionales y técnicos

3 Sobresueldos

30 Horas extra varios31 Horas extra sanidad32 Pago de vacaciones33 Recargo de funciones

4 Jornales

37 Jornales fijos (detalle NQ )38 Jornales fijos sanidad (detalle ~ )39 Jornales ocasionales40 Jornales ocasionales sanidad

5 Dietas

45 Dietas a regidores municipales46 Dietas a regidores suplentes47 Dietas a síndicos municipales

6 Seguros sociales

49 Cuota Patronal al Seguro Social50 Cuota Patronal al Seguro Social Sanidad

7 Decimotercer mes

60 Decimotercer mes sueldos fijos61 Decimotercer mes sueldos fijos sanidad62 Decimotercer mes sueldos personal transitorio

Cb\

-2-

63 Decimotercer mes sobresueldos64 Decimotercer mes jornales fijos sanidad65 Decimotercer mes jornales fijos66 Decimotercer mes jornales ocasionales sanidad67 Decimotercer mes jornales ocasionales68 Decimotercer mes dietas

8 Otros/Servicios Personales

73 Cuota Patronal al Banco Popular y Desarrollo Comunal74 Cuota Patronal Ley Asignación Familiar

2 SERVICIOS NO PERSONALES

o Alquileres

01 Alquiler edificios y oficinas02 Alquiler terrenos03 Alquiler maquinaria y equipo de oficina04 Alquiler maquinaria y equipo de transporte05 Alquiler maquinaria y equipo de producción06 Alquiler maquinaria y equipo de construcción

1 Servicios públicos

11 Servicios de correo12 Cablegramas, radiogramas y telegramas13 Servicios telefónicos14 Servicios de agua15 Servicio de energía eléctrica16 Servicio tratamiento basuras (por contrato)17 Servicio de recolección basuras (por contrato)18 Compra energía el'ctrica

2 Publicidad, impresión y encuadernación

21 Publicaciones e información22 Impresion, reproducción y encuadernación23 Impresión recibos mecanizados24 Impresión timbres municipales

3 Gastos de viaje

27 Gastos de viaje en el interior28 Gastos de viaje en el exterior

4 Transportes

31 Transporte estudiantes32 Fletes33 Pasajes en el interior34 Pasajes en el exterior35 Transporte de indigentes

5

6

7

-3-

Seguros

39 Prima seguro de riesgos profesionales40 Prima seguro equipo de transporte41 Prima seguro de incendios42 Prima póliza de fidelidad

Etudios, investigaciones y proyectos

45 Estudios46 Investigaciones, explotaciones y catastro47 Proyectos y diseños48' Asesoría técnica

Servicios comerciales y financieros

52 Descuento sobre bonos53 Comisiones por servicios bancarios (incluye gastos por

contratación de empréstito)54 Comisiones bancarias por recaudación de ingresos55 Intereses de la deuda interna56 Intereses de la deuda externa57 Descuento por detalles de caminos

8 Servicios sanitarios, medico y social

60 Hospitalización y alojamiento61 Servicio farmacia turno

9 Mantenimiento y reparación de equipo y vehículos

66 Mantenimiento y reparación de vehículos67 Mantenimiento y reparación equipo de construcción68 Mantenimiento y reparación equipo de talleres69 Mantenimiento y reparación equipo de oficina70 Mantenimiento y reparación instrumentos musicales71 Mantenimiento y reparación muebles

10 Mantenimiento y reparaciónes menores en edificios y obras

76 Mantenimiento y reparación edificios y locales77 Mantenimiento y reparación acueductos

11 Gastos de representación

82 Atención miembros supremos poderes83 Atención representantes extranjeros

12 Otros servicios no personales

86 Servicios por sogazos (ley 5346)87 Derechos circulación

-4-

3 MATERIALES Y SUMINISTROS

o Alimentos y productos agroforestales

01 Alimentos para humanos02 Bebidas no alcohólicas03 Alimentos para animales04 Productos agroforestales05 Productos de madera

1 Minerales, excepto hidrocarburos

10 Carbón mineral11 Minerales metálicos12 Piedra, arcilla y arena13 Hierro, cobre y zinc

2 Productos de papel, cartón e impresos

17 Papel de escritorio18 Productos de artes gráficas19 Revistas y periódicos20 Productos de papel y cartón

3 Productos de cuero y caucho

25 Artículos de cuero26 Llantas y neumáticos27 Artículos de caucho

4 Productos qúimicos y conexos

32 Combustibles y lubricantes de sanidad33 Combustibles y lubricantes varios34 Insecticidas, fumigantes y otros35 Tintes, pinturas y colorantes36 Sueros antiofídicos y antidiftérico37 Abonos y fertilizantes38 Sustancias químicas39 Productos medicinales y farmacéuticos40 Explosivos41 Tubería P.V.C.

5 Textiles y vestuario

44 Uniformes45 Calzado46 Capas

6 Productos minerales no metálicos

51 Productos de arcilla52 Productos de cemento, cal y asbesto53 Productos de vidrio54 Cemento, cal y asbesto55 Asfalto

7

8

-5-

Repuestos

60 Repuestos para maquinaria y equipo de transporte61 Repuestos para maquinaria y equipo de construcción62 Repuestos para maquinaria.y equipo de oficina63 Repuestos para maquinaria y equipo de comunicaciones64 Repuestos para maquinaria y equipo de acueductos65 Repuestos para maquinaria y equipo de energía66 Repuestos para maquinaria y equipo de enseñanza67 Repuestos para instrumentos musicales68 Repuestos para maquinaria y equipo de servicios

Productos metálicos

72 Productos siderúrgicos73 Productos metalúrgicos no férricos74 Estructuras metálicas75 Herramientas menores76 Placas conmemorativas

9 Productos varios y útiles diversos

80 Utiles de limpieza81 Utiles de escritorio y oficina82 Utiles de cocina y comedor83 Utiles deportivos y recreativos84 Utiles y accesorios eléctricos85 Adornos86 Juguetes para niños pobres

10 Otros materiales y suministros

91 Cascos de seguridad

4 MAQUINARIA Y EQUIPO

O Maquinaria y equipo de producción

01 Maquinaria y equipo industrial02 Maquinaria y equipo agrícola03 Maquinaria y equipo de construcción04 Maquinaria y equipo de talleres

1 Maquinaria y equipo de servicios

09 Maquinaria y equipo de energía10 Maquinaria y equipo de acueductos11 Maquinaria y equipo de communicaciones12 Equipo para depósitos de basuras13 Equipo de alumbrado (Lámparas de mercurio)

2 Maquinaria y equipo de oficina

17181920

3

2526272829303132

4

363738394041

5

4445

6

505152

7

8

6162636465

9

69

10

11

-6-

Maquinaria y equipo de oficinaEquipo de ingeniería y dibujoMuebles de oficinaEquipos de comunicaciones

Equipos educacionales y recreativos

Aparatos audiovisualesLibrosInstrumentos musicalesEquipos deportivos y recreativosMuebles escolaresEquipos para biblioteca y museosAparatos y equipos para enseñanzaObras de arte

. Equipos de transporte, tracción y elevación

Equipo automotriz para transporteEquipo automotriz pesadoEquipo de tracción animal y mecánicaEquipo de elevaciónCarretillosCortadoras de césped

Equipos de investigación y laboratorio

Aparatos científicosEquipos de laboratorio

Equipo animal

Animales para trabajoAnimales para reproducciónAnimales para estudio e investigación

Herramientas mayores

Equipo de resguardo y seguridad

ArmasAlarmasExtinguidoresRelojes marcadores de guardasCajas de seguridad

Equipo médico y sanitario

Equipo odontológico

Muebles y equipos domésticos

Otros equipos no clasificados

5

O

0102

1

2

6

7

8

O

01020304OS06

1

1314

2

18192021

3

-7-

ADQUISICION DE INMUEBLES Y EQUIPO EXISTENTE

Terrenos

Terrenos para edificacionesTerrenos para vias de communicación

Edificios

Maquinaria y equipo existente

CONSTRUCCIONES, ADICIONES Y MEJORAS(por contrato)

CONSTRUCCIONES, ADICIONES Y MEJORAS(por administración)

TRANSFERENCIAS CORRIENTES

Transferencias directas a personas

PensionesPrestaciones legalesAyuda para inhumacionesAyuda indigentesPasajes estudiantes pobresDevolución por cobros indebidos

Indemnizaciones

1ncapaci dadesAccidentes de trabajo

Becas

Becas de secundariaBecas enseñanza superiorBecas estudiantes exteriorOtras becas

Aporte a Instituciones PúblicasOrganismos decentralizadosEmpresas públicas financieras

Empresas públicas no financieras

32 INVU para oficina de Planificación Urbana

Empresas públicas de servicio

37 Juntas Educación (10% impuesto territorial)38 Juntas Educación (30% impuesto destace ganado)39 Juntas de Educación para necesidades de sus patronatos40 Dirección General de Educación Física y Deportes

para Oficina de Registro41 Consejo Nacional de Rehabilitación y Educación Especial

-8-

Municipalidades

Gobierno central

Aporte a Instituciones Privadas

64 Comit~ Cantonal de Deportes (contra presentación defacturas)

5 Aportes al Sector Externo

9 TRANSFERENCIAS DE CAPITAL

o Aporte a Instituciones 9~blicas

Organismos DescentralizadosEmpresas Públicas Financieras

Empresas Públicas no Financieras

Empresas Públicas de Servicio

Municipalidades

Gobierno central

1 Aportes a Instituciones Privadas

2 Aporte al Sector Externo

10 DEUDA PUBLICA

O Amortización a la deuda interna

1 Amortización de la deuda externa

11 DESEMBOLSOS FINANCIEROS

O Adquisición de activos financieros

01 Compra de valores privadas02 Compra de valores públicos

1 Concesión de pr~stamos

07 Pr~stamos a estudiantes

2 Adquisición activos intangibles

al Derechos

12 ASIGNACIONES GLOBALES

al Recursos sin asignación presupuestaria02 Fondo para cubrir 20% sanidad

-9-

03 Festejos Nacionales (15 de setiembre, 11 de Abril,25 de julio)

04 Emergencias y calamidades públicas

TOTAL EGRESOS

-10-

NOTAS:

(1) En el sistema de Presupuesto por Programas a nivel de actividad oproyecto se consignará el renglón al-Sueldos fijos del Grupo ServiciosPersonales, subgrupo Sueldos para Cargos Fijos. Razón de lo anterior,es que la actividad en los Programas de Servicios, por sí colo carac­teriza y define el tipo de servicio, por lo que no es necesario utili­zar otros renglones de sueldos contemplados en el subgrupo indicado.

(2) Para clasificar correctamente las transferencias de tipo corriente ode capital, véase el anexo a esta clasificación, referido a las insti­tuciones que se agrupan en Instituciones Públicas Financieras, Empre­sas Pdblicas no Financieras, Empresas Públicas de Servicio e Institu­ciones del Sector Privado.

APPENDIX D

DATA ENTRY OF BASIC DATA FILE DATAEach Screen Represents One Canton

CIDREGION:

CORANO:

CENANO:

DEUDASER:

CANTONPROVINCE:

MENAS

POPURBPOPRURCRECIM

-------------------------AREA :KMVIA:.---- -

PEAAGR:PEAIND:PEASER:

SERFECHA: / / SERBAS:SERVIA:SERCEM:SERACU:SERBAL:

SERMER:SERESP:SERMAT:SERSES:

.SERCON:

DATA ENTRY OF INVENTORY DATA FILEEach Screen Represents One Inventory Record

CID

SERNUM:

EQTIPO: ADQFECHA: / /

DESC

COND

AMOR

COSTO

----------------------------------------

.-------- --

D - 1

nextthe

items per.:,rl the

l'~ecol'~ds i rl

DATA FILE:of 2121 lineal'~e errteredup to 20

DATA ENTRY OF INCOMErepresents entry of a MaxiMumadditional are required, they

will .actually createIfTh is screer,

data file.

Each screer,Canton.screert.Irlcorne

CID FECHA (autornatically entered)

INGEC INGSEMl INGSEM2 PEND________ 111

-- 111

________ w

--------_.

D .::­... .(\".·.\lV\

•

DATA ENTRY OF EXPENDITURE DATA FILEEach screen represents entry of a MaxiMuM of 20 line iteMs perCanton. If additional are required, they are entered on the nextscreen.. This screen will actually create up to 20 records in theExpenditure data file.

CID FECHA (autoMatically entered)

EGRPA EGRCO

D - 3

EGRSEMl

·-------- --·-------- --·-------- --

·-------- --

·-------- --

·-------- --·-------- --·--------- --·-------- --

·-------- --·-------- --

·-------- -------------

·-------- --

·-------- --

·-------- --·-------- --

-------_._-·-------- --

EGRSEM2

·-------- --·-------- --·-------- --·-------- --·-------- --·-------- --·-------- --

·-------- --·-------- --·---------- --·-------- --·-------- --·-------- --

·-------- --

·-------- --·-------- --

·-------- --·-------- --

·-------- --·-------- --

Eachi~ a

DATA ENTRY OF THE DICTIONARYrecord of each of the Dictionary Filesfashion similar to the following:

FILESca~ be simply e~tered

(INGEC,

code

EGRPA, EGRCO depending upon the dictio~ary)

DEBC

Each code and DESC entry will create a record in the dictionary.

D 4

APPENDIX E

CONTENT OF LOAN FILE

The content of the loan file is the cost and terms information ofall of the loans contracted by IFAM with municipalities.

LOAN I DE\lT:r F I s::~

CANTON IDENTIFIER

DATE

COSTS

LaY'ldDesignSI_\perv i s i CIY'tConst t"u.ct ion

LaborEquipment (machinery)Matet"ials

Operat i CIY"SMai nt enaY'tceDeprec i at i OY'tFinance and amortization costs

TERMS

Loan amolmtInterest rate (i.)Amortization period (months)Grace period (months)Annual payment (total)Administration fee rate (1% to 1.5%)

ORIGIN OF RESOURCES

L,::)an - IFAM FOY',dl:rs Prc,piosFondos TerritorialesF,::tndos VeY'ltasFondos AID 515-T-025Fondos AID 515-T-025FOY'ldos BID

Municipal Contibution

T.:rtal Resources

1

APPENDIX F

MUNICIPAL PROJECT AND SERVICE MEASURES

Slaughterhouse

Physical Characteristicslot area (m2)cot""ral at""ea (m2)

cOYlstructed area (m2)eql,.lipment

'" electt""ic'" manual

freezers (y/n)electricity available (y/n)water available (y/n)oxidation lagoon (y/n)daily capacity

'" 1'1.::tgs (#)

'" cattle (#)

Service Measures

hogs slaughtered (#)cattle slaughtered (#)users (# of butchers using facility)

Garbage Collection, Treatment and Disposal

Physical Characteristics

Equipment'" mot ,:ar i zed'" ,:,t het"

Type prOjEct'" new system'" expansiorl e,f exist :i.1'11:J

'" upgrade of existingTreatment/disposal method

'" .;)peYI at"ea'" sanitary landfill·'" burYling'" ot het""'" r,'::tt appl icable

Treatment/disposal method'" area (m2)'" expected life

Service Measut"'es

Units serviced (#)'" t"esidey,t ial'" commet""c i a 1'" il",dustt""ial

Volume collected (kgs)'" res i derlt i a 1'" commet~C i a 1'" i l"ld tts t t~ i a 1

Collection frequency'" residential'" commercial'" il"ldustt~ial

Linear population of residential service routeKms. of service route

Markets

Physical Characteristics

lot area (m2)constructed area (m2)

'" commercial'" set"'v ices'" walkways'" sidewalks/pavement

Primary type of goods sold (category)Predominant construction material(categories: concrete, steel, wood)prefabricated (~)

Service Measures

vendor licenses granted (#)stall rental (#)

stall rental (amt)sales volume (estimated total)

Street Drainage, Curb, Gutter and Sidewalks

Physical Characteristics

Drainage area (m2)Curb and gutter (linear meters)Sidewalks (linear meters)Pipil"lg

'" d i amet et"' (cms )'" length (meters)

Discharge structures (#)Drainage openings (# at street)Manholes (#)Repaved (date)

Service Measures

House connections (#)Property owners served

'" rlumbet~

'" property frontage (meters)

1\n"1·....I \ '\,A\

"

/

~ linear population (people/km)

Community and Commercial Centers

Physical Characteristics

lot area (012)

constructed area (012)~ c,:,mmet"'c i a 1~ services~ walkways~ sidewalks/pavement~ municipal use~ c.;:.mml.ll'".a I a"r"'ea

Predominant construction material(categories: concrete, steel, wood)

Service Measures

Vendor licenses granted (#)Rent from commercial area (amt)Sales volume (estimated)

Bus Terminals with Commercial Centers

Physical Characteristics

Lcd:; area (012)Constructed area (012)

~ commet"'C i a 1~ services~ busways~ pat"'ki Ylg'" waitiy,g at"'ea

Service Measures

Buses served daily (#)People served (#)People served (person milesVendor licenses granted (#)Rent from commercial areas (amt)Sales volume from commercial areas (est)

Feeder Roads

Physical Characteristics

Roadway (km)~ dirt~ gt"'aveJ.'" paved

Drainage tubing installed (meters)Br'idges

~ number constructed'" meter"s

Eervice Measures

Estimated traffic volume (cars/hr)Property owner~ fronting roadway (#)Property frontage (km)Linear population along frontage

Potable Water

Physical Characteristics

System size'" meters~ number of connections

Type of project'" new system'" eHpansion of eHisting~ upgrade of existing

Includes collection/treatment facilities (y/n)

Service Measures

Units served (#)Hookup fee (amt)Population served (#)

4