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The World Bank FOR OFFICIAL USE ONLY

Report No: PP2697

INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT AND/OR INTERNATIONAL DEVELOPMENT ASSOCIATION

PROJECT PAPER

ON A

PROPOSED GRANT

IN THE AMOUNT OF

US$ {0} MILLION

TO THE

{INSTITUTO NACIONAL DE ESTADÍSTICA E INFORMÁTICA}

FOR A

{PE - BUILDING HIGHER STANDARDS FOR THE NATIONAL STATISTICAL SYSTEM } {DATE}

{Poverty And Equity Global Practice}

{Latin America And Caribbean Region}

Note to Task Teams: 1. Please modify amounts above and provide equivalent in US$ if applicable. 2. Enter the date the Project Paper is sent for final approval.

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CURRENCY EQUIVALENTS

(Exchange Rate Effective {Dec 01, 2017})

Currency Unit =

= US$1

FISCAL YEAR

January 1 - December 31

Regional Vice President: Jorge Familiar Calderon

Country Director: Alberto Rodriguez

Senior Global Practice Director: Carolina Sanchez

Practice Manager: Oscar Calvo-Gonzalez

Task Team Leader(s): Ana Maria Oviedo Silva

ABBREVIATIONS AND ACRONYMS

CCT Conditional Cash Transfer

DFA Direction of Financial Administration

DNCD Dirección Nacional de Cuentas Nacionales (National Directorate of National Accounts)

GDP Gross Domestic Product

GoP Government of Peru

GRS Grievance Redness Service

HECRA Quality Evaluation Tool for Administrative Registries

INEI Instituto Nacional de Estadística e Informática (National Statistics and Informatic Office)

NSO National Statistics Offices

OECD Organization for Economic Cooperation and Development

OEST Executive Office of Technical Cooperation

PAN Programa Articulado Nacional (Articulated National Program)

PCM Presidency of the Council of Ministers

PCU Project Coordination Unit

PENDES Plan Estratégico para el Desarrollo Estadístico (National Strategic Plan of Statistical Development)

POA Plan Operativo Anual (Annual Operative Plan)

PPSD Project Procurement Strategy for Development

RENIEC Registro Nacional de Identificación y Estado Civil (National Register of Identity and Civil Status)

SDG Sustainable Development Goals

SEN Sistema de Estadística Nacional ( National Statistical System)

TFSCB Trust Fund for Statistical Capacity Building

UN United Nations

WB World Bank

The World Bank PE - Building Higher Standards for the National Statistical System (P164660)

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BASIC INFORMATION

Is this a regionally tagged project? Country (ies)

No

Financing Instrument Classification

Investment Project Financing Small Grants

[ ] Situations of Urgent Need or Assistance/or Capacity Constraints

[ ] Financial Intermediaries

[ ] Series of Projects

OPS_BASI CINFO_TABLE _3

Approval Date Closing Date Environmental Assessment Category

23-Mar-2018 01-Apr-2020 C - Not Required

Approval Authority Bank/IFC Collaboration

CD Decision No

Please Explain

Proposed Development Objective(s) Support the National Statistics and Informatics Office (INEI) to develop the National Strategic Plan of Statistical Development 2018-2022, and to take steps to elevate the standards for the integration of data from administrative registries for statistical purposes; the production of more timely and complete national accounts, and the production of statistical information relevant to Peru’s engagement with the OECD

Components

Component Name Cost (USD Million)

Support the development of the 2018-2022 National Strategic Plan of Statistical Development

96,910.00

Note to Task Teams: The following sections are system generated and can only be edited online in the Portal.


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Develop and Consolidate National Accounts 152,885.00

Project Administration 49,500.00

Organizations

Borrower :

Instituto Nacional de Estadística e Informática

Implementing Agency : Instituto Nacional de Estadística e Informática

PROJECT FINANCING DATA (US$, Millions)

FIN_SUMM_NEW SUMMARY

Total Project Cost 0.40

Total Financing 0.40

Financing Gap 0.00

DETAILSPUB_FIN_DETAIL

Counterpart Funding 0.11

Borrower 0.11

Trust Funds 0.30

Trust Fund for Statistical Capacity Building 0.30

Expected Disbursements (in USD Million)

Fiscal Year 2018 2019 2020

Annual 0.00 0.00 0.00

Cumulative 0.00 0.00 0.00


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INSTITUTIONAL DATA

Practice Area (Lead)

Poverty and Equity

Contributing Practice Areas

Private Capital Mobilized

No

Gender Tag Does the project plan to undertake any of the following? a. Analysis to identify Project-relevant gaps between males and females, especially in light of country gaps identified through SCD and CPF No b. Specific action(s) to address the gender gaps identified in (a) and/or to improve women or men's empowerment No c. Include Indicators in results framework to monitor outcomes from actions identified in (b) No

OVERALL RISK RATING

Risk Category Rating

Overall ⚫ Moderate

COMPLIANCE

Policy

Does the project depart from the CPF in content or in other significant respects?

[✔] Yes [ ] No


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Does the project require any waivers of Bank policies?

[ ] Yes [✔] No

Safeguard Policies Triggered by the Project Yes No Legal Covenants

Conditions

PROJECT TEAM

Bank Staff

Name Role Specialization Unit

Ana Maria Oviedo Silva Team Leader(ADM Responsible)

GPV04

Selene del Rocio La Vera Procurement Specialist(ADM Responsible)

GGOPL

Nelly Ikeda Financial Management Specialist

GGOLF

Carlos Tomas Perez-Brito Social Safeguards Specialist GSU04

Catarina Isabel Portelo Counsel LEGLE

Desiree Dalila Gonzalez Team Member GPV04

Johanny Karina Brito Team Member GPV04

Juan Paulo Rivero Zanatta Team Member GGOLF

Raul Tolmos Environmental Safeguards Specialist

GEN04

Extended Team

Name Title Organization Location

Note to Task Teams: End of system generated content, document is editable from here.


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PERU

PE - BUILDING HIGHER STANDARDS FOR THE NATIONAL STATISTICAL SYSTEM

TABLE OF CONTENTS

I. STRATEGIC CONTEXT ...................................................................................................... 6

A. Country Context .................................................................................................................. 6

B. Sectoral and Institutional Context ...................................................................................... 7

C. Higher Level Objectives to which the Project Contributes ............................................... 10

II. PROJECT DEVELOPMENT OBJECTIVES ............................................................................ 10

A. PDO .................................................................................................................................... 10

B. Project Beneficiaries .......................................................................................................... 10

C. PDO-Level Results Indicators ............................................................................................. 11

III. PROJECT DESCRIPTION .................................................................................................. 11

A. Project Components .......................................................................................................... 11

B. Project Cost and Financing ................................................................................................ 13

IV. IMPLEMENTATION ........................................................................................................ 14

A. Institutional and Implementation Arrangements ............................................................. 14

B. Results Monitoring and Evaluation ................................................................................... 17

C. Sustainability ..................................................................................................................... 17

V. KEY RISKS ..................................................................................................................... 17

A. Overall Risk Rating and Explanation of Key Risks .............................................................. 17

VI. APPRAISAL SUMMARY .................................................................................................. 19

A. Other Safeguard Policies (if applicable) ............................................................................ 19

B. World Bank Grievance Redress ......................................................................................... 19

VII. RESULTS FRAMEWORK AND MONITORING .................................................................... 21


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I. STRATEGIC CONTEXT

A. Country Context

1. Over the last 15 years, Peru has experienced a period of sustained growth and shared prosperity. Since 2001, average annual GDP growth has been above 4 percent, making Peru one of the top LAC performers. Growth benefitted from favorable exogenous conditions and successful macro-structural reforms, which bolstered foreign investment especially in mining regions, triggering higher labor incomes. This highly pro-poor growth resulted in a significant reduction of poverty.

2. Macroeconomic stability, together with high foreign investment, brought more resources to the public sector, enabling higher social spending which contributed to improving service delivery. The stable macroeconomic environment reduced investment uncertainty, which, concomitantly with higher revenues from the mining boom, enabled public investment in connecting infrastructure, education, health and the development of social programs. One area of remarkable progress was the increase in access to basic services for rural population, especially electricity and connectivity via roads and telecommunications. Most regions experienced substantial expansion in access to infrastructure services, and regions that were below the national average experienced larger improvements. One important aspect of this was the implementation of results-based budgeting processes, which relied on newly collected statistical information to monitor and finance programs based on their outcomes.

3. Still, low tax collection constrains the quality of public services. Social spending as a percentage of GDP in Peru is low compared to regional peers; on average, Peru spent only 9 percent on all social expenditures (including social pensions and social assistance programs). This has limited the quality of public services delivery and the ability of the Government to reduce spatial gaps and reduce

Note to Task Teams: Formatting instructions for this document. A. Header

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per institutional standard.]

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sub-para numbering for this level.

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poverty. The Juntos conditional cash transfer (CCT) program, for instance, is limited only to districts with more than 40 percent of poverty incidence; it is thus effective in reducing poverty in rural areas, but its aggregate poverty impact is limited. This low spending is explained by limited tax collection, which has been around 17 percent of GDP in the last decade, low for the country’s level of income, and much lower than tax collection in OECD countries. The size of the Government in Peru is limited by the country’s high labor informality, which limits its scope to increase tax revenues to finance higher social and infrastructure spending.

4. The Government of Peru (GoP) has strongly committed to ambitious goals regarding service delivery. One of the strongest commitments is related to access of water and sanitation: The GoP intends to reach universal coverage in urban areas for 2021 and for rural areas before 2030. In recent years, the government has put a lot of emphasis in making informed decisions, especially after the introduction of performance-based budgeting in 2007. The successful story regarding the outstanding reduction of stunting rates is an iconic example of evidence-based policy in Peru. The GoP managed to secure an appropriate stream of resources through the Articulated Nutritional Program (Programa Articulado Nutricional, PAN); which were delivered through a results-based approach to the same districts prioritized by the conditional cash transfer (CCT) program, known as Juntos. This context, jointly with higher incomes from economic growth, provided a virtuous cycle in which supply and demand for vital health services intertwined, resulting in decreased stunting. At the international level, the GoP has committed to making and monitoring progress on the 17 Sustainable Development Goals (SDG) of the United Nations (UN) 2030 Agenda. Furthermore, it has aspirations to join the Organization for Economic Cooperation and Development (OECD) as member by 2021, in preparation of which Peru is currently undergoing a thorough review in several policy areas as part of an OECD Country Program. Meeting these ambitious goals implies collecting better and more frequent data, improving monitoring and evaluation systems and continue strengthening evidence-based policies.

B. Sectoral and Institutional Context

5. The National Statistics and Informatics Office (INEI in Spanish) has substantially improved both technically and institutionally in the past decade. INEI is currently the head of the National Statistical System (Sistema de Estadísticas Nacional SEN) and a semi-autonomous government agency under the Presidency of the Council of Ministers (PCM). Its main responsibility is to regulate, plan, manage, coordinate, evaluate and monitor all the official statistics related activities in the country.

6. In spite of this remarkable evolution, there is still significant room for improvement to provide statistics to inform public policy. The past decade of growth for INEI posed organizational challenges that require strengthening of strategic planning and process streamlining. First, even though there has been substantial improvements, the National Statistical System (SEN in Peru) does not produce harmonized and systematic statistics, thereby creating a gap between the information produced and needs in terms of coverage, opportunity, granularity, quality and accessibility. Moreover, SEN bodies are facing several coordination and overlapping problems that constrain the efficiency of the statistical production, which are difficult to solve if not addressed from a long term and strategic perspective.


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7. The GoP requires relevant, quality and timely statistics to meet its national and international

commitments, particularly considering the GoP goal of applying OECD standards in statistics and the Sustainable Development Goals (SDGs) monitoring. INEI has already created a baseline of Sustainable Development Goals (SDG) indicators, but the information is not currently available in terms of frequency, granularity or sources requirements. INEI is also working on measuring well-being in a multi-dimensional way, and, following OECD recommendations, produce indicators according to the OECD “Better Life Index.” In such a context, it is necessary to optimize the statistical production process. These new and growing demands for information, the possibility to access new and richer sources of information and modern technologies; together with the need to be more cost-effective due to limited financial and human resources makes it vital to enhance the statistical production system.

8. An important information gap is the lack of full macroeconomic information at a higher frequency with territorial differentiation. INEI currently elaborates annual national accounts by institutional sectors; nevertheless, more frequent information is needed to improve the measurement of the main macroeconomic aggregates in the short term (National Income, Consumption, Savings, Investment and Borrowing). Moreover, there is the need for better information regarding national accounts at the level of region and functional urban areas, both in terms of quality and frequency. An international consultancy on several topics related to National Accounts in 2016 shed some light in terms of the identification and potential solutions to specific issues regarding the enhancement of these statistics; however, this still remains as an unresolved matter.

9. Likewise, an improvement of territorial statistics is crucial to support policies with better evidence across the country. Different government institutions use different ways to define regions and collect evidence about social, economic and environmental conditions, thereby hindering the effectiveness of public policies. Furthermore, statistical nomenclature is a binary system identifying rural in terms of non-urban status, which does not capture the intrinsic diversity of Peru’s regions and factors such as population density, travel times, proximity to urban centers and geographical typology (coastal, highlands and rainforest). Moreover, national ministries and institutions have their own definitions for urban and rural areas, and there is a lack of common platforms to integrate these concepts for policy development, implementation and evaluation. This situation devolves into a diversity of standards, concepts, definitions and even contradictory statistics. The consolidation and harmonization of territorial statistics and information systems will behoove SEN for improving the design and implementation of sectoral policies.

10. Furthermore, there is also a need for harnessing unexplored and rich sources of information, particularly Administrative Registries. In Peru, the statistical production has generally been focused on two sources of information: censuses and surveys. Nonetheless, international best practices recommend the use of data contained in Administrative Registries of public and private institutions as a key input for statistical production, currently a severely unexploited resource in Peru. Administrative Registries offer a low cost continuous flow of information on a wide range of topics for a highly representative sample of the population with low marginal burdens to the informant, wider geographical coverage, longitudinal data, higher quality and more accurate statistics, among other benefits. However, the statistical validation and further use of the diverse Administrative Registries available in the country requires the definition of rigorous methodologies and procedures to identify, evaluate and collect data which can


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then be used for official statistics production. The systematic use of these sources of information will allow to face the new challenges imposed by the SDG monitoring and adoption of OECD recommendations, for which the information from census and surveys may not be enough due to high implementation costs and the required frequency to provide data.

11. The OECD Statistical Review has identified solutions to solve inefficiency and resource allocation challenges. The OECD Country Program included a Statistics Review, of which the first phase was completed in November 2016. This process has resulted to be useful as it fostered INEI to develop an ambitious strategic modernization program to close the gaps with OECD counterparts. For instance, according to INEI, there are four short-term key challenges for 2017 that the institution should make sure to accomplish: (i) successfully carry out the 2017 Population Census, declared a national priority by the GoP; (ii) develop a multidimensional poverty index, beyond income levels; (iii) improve the quality and relevance of National Accounts, short-term economic indicators and social statistics; (iv) and harmonize and better exploit the wealth of Administrative Registries’ data.

12. As a result, INEI has identified areas that require attention to deliver better statistics, described in institutional assessment developed around three broad areas of need: (i) Updating the legal and institutional framework; (ii) Enhancing human resources; and (iii) Upgrading information technologies and systems. The first group aims to the complete autonomy and a higher institutional status for INEI, and to strengthen interinstitutional coordination both within and with the National Statistical System. The second group prompts to highly skilled human capital by improving working conditions, developing results-based incentives and strengthening training programs. Finally, the third group points to the procurement of modern technologies and information systems to harness new statistical methods and sources of information as well as to systematize repetitive tasks.

13. Building on this progress, INEI now requires support to elaborate a medium-term strategic plan, and enhance its capacities to produce critical statistics needed for evidence-based policy making, and meet international commitments. In this context, elaborating the 2018-2022 National Strategic Plan of Statistical Development (PENDES in Peru) would help guide the modernization of INEI towards achieving the PARIS 21 vision: develop efficient and effective statistical systems and promote a decision process based on empirical evidence. The elaboration of the 2018-2022 PENDES aims to provide relevant, high-quality and timely statistics that would support the design, monitoring and evaluation of public programs and policies as well as international commitments, such as the engagement with the OECD and the SDGs. The good overall performance of SEN in terms of accomplishing the goals raised in the 2013-2017 PENDES of reducing the mismatch between the supply and demand of statistical information from policy makers, prompts INEI to continue this path, and the resources offered by the TFSCB provides a practical way to define and fulfill these new milestones.

14. In sum, INEI requires financial support to strengthen statistical planning and management, and improve data collection, processing and dissemination. The project activities described below are designed to contribute, mostly through the access to international experts for capacity building activities, to all three objectives established in the aforementioned INEI’s strategic position document, in particular, the need for a more solid institutional framework that favors and promotes effective mechanisms for interinstitutional cooperation with agencies within the National Statistical System (SEN) as well as with private and public actors, enhance human management and the use of information systems.


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C. Higher Level Objectives to which the Project Contributes

15. The project will contribute to help the Government of Peru to strengthen its ability to conduct well-informed policy decisions, and to the Peruvian economic and social actors to count on accurate and timely economic and social indicators that reflect the country’s situation and evolution over time.

16. Also, the project will support the World Bank’s corporate twin goals of eliminating poverty and boosting shared prosperity improving data quality and reduce time needed for data collection, processing, and dissemination; thereby, strengthening the evidence base for decision making, improving the focalization of public interventions and, ultimately, enhance poverty reduction strategies. This would be fully consistent with the Country Partnership Framework (CPF), which emphasizes bringing the State Closer to the Citizen by increasing transparency, accountability and improving public service delivery, and reducing of territorial gaps in terms of poverty and human development. It would likewise complement and reinforce the long-term Regional and National Strategies and other national policy instruments and partnership strategies in Peru.

II. PROJECT DEVELOPMENT OBJECTIVES

A. PDO

17. Support the National Statistics and Informatics Office (INEI) to develop the National Strategic Plan of Statistical Development 2018-2022, and to take steps to elevate the standards for the integration of data from administrative registries for statistical purposes; the production of more timely and complete national accounts, and the production of statistical information relevant to Peru’s engagement with the OECD

B. Project Beneficiaries

18. This is a multi-functional project that will serve to improve the quality of data based mostly on administrative registries and other sources. As such, it involves a great number of different stakeholders, such as: The National Government (Council of Ministers, RENIEC, SUNAT, etc.), Central Bank of Peru, international organizations, donors, civil society organizations, NGOs, consultants, researchers, households, private sector, academia, think tanks, students, the media, unions and the general public. These stakeholders intervene as producers of the sources of information and/or as users and beneficiaries of the information that will be produced. As needed, the project will consult with relevant stakeholders and will consider their needs in terms of information. INEI is the direct recipient and thus the responsible party, but it could incorporate other stakeholders as needed, such as SUNAT, the Central Bank, or academia, through the signing of agreements or letters of understanding. Likewise, it will build further on the experience of experts from statistical institutes from other neighboring countries in the Latin American

Note to Task Teams: The PDO has been pre-populated from the datasheet for the first time for your convenience. Please keep it up to date whenever it is changed in the datasheet.


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and Caribbean region, in terms of innovative methodologies in the assessment of administrative registries and their use.

C. PDO-Level Results Indicators

19. Achievement of the PDO will be measured based on the following indicators: - Published National Strategic Plan of Statistical Development 2018-2022; - Published an updated version of SDGs; - Methodology and pilots for development of Quarterly National Accounts by Insititutional Sector

Intermediate results indicators for tracking progress towards achieving the project’s development objective are detailed in Annex.

III. PROJECT DESCRIPTION

A. Project Components

20. The proposed project will be funded through a Recipient Executed Grant from the Trust Fund for Statistical

Capacity Building (TFSCB) over a period of two years. The total amount requested for the Grant is US$

299,295, which will be divided across the following two components:

Component 1. Support the development of the 2018-2022 National Strategic Plan of Statistical

Development – Requested amount: US$ 96,910

21. The objective of this component is to contribute to the 2018-2022 National Strategic Plan of Statistical

Development (PENDES), mostly through the support of international experts and capacity building

workshops. The National Statistical System is headed by the National Statistics and Informatics Office

(INEI), body that is responsible for the formulation and evaluation of the national statistics policies as well

as to guide the regional and sectoral bodies that compose the National Statistical System.

22. The PENDES aims to: (i) make the demand for information explicit based on the information needs for the

design, monitoring and evaluation of the main public initiatives, (ii) prioritize actions to solve information

gaps, (iii) improve the quality of the data that would serve as an input for the enhanced information system,

(iv) improve the opportunity and accessibility to information and (v) establish a network managerial system

that ensures an adequate coordination between the demand and supply of statistical information.

23. This component has 2 sub-components: (i) the support of the finalization and publication of the PENDES

and the implementation of the M&E system for the Plan; (ii) support to the improvement of administrative

records harmonization and use in statistics.

Sub-Component 1.1: Publication and implementation of PENDES M&E system (US$ 13,600)


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24. This sub-component aims to support the launch of the PENDES 2018-2022 through the following activities:

a. Publication of the finalized version of the PENDES document.

b. Update and launch of the system to monitor the progress on the PENDES milestones.

Sub-Component 1.2: Improve statistical use of Administrative Registries’ data (US$ 83,310)

25. This sub-component aims at supporting the harnessing of Administrative Registries’ data:

a. Inventory of Administrative Registries data: Elaborate a complete list of all available private and public

Administrative Registries, the data each registry holds, and the existing and potential statistical

indicators to be built from the data, in particular the data that can be fed into an updated version of

the Sustainable Development Goals’ (SDG) indicators.

b. Capacity Building: technical advice and workshops to train the staff in the use of the Quality Evaluation

Tool for Administrative Registries (HECRA in Spanish). This tool allows the assessment of the statistical

validity of the available registries’ information taking into account not only the data, but also the

institutional environment, legal framework, processes, technical control, documentation, among

others. The elaboration of the HECRA was based on past experiences in other National Statistics Offices

(NSO) from several countries and recommendations from international organizations such as the

World Bank, ECLAC, EUROSTAT, IMF, OECD and UN.

c. Statistical Validation of Administrative Registries’ data: Diagnose the statistical validity of the available

Administrative Registries’ data. This assessment will rely on the quality criteria for statistical products,

namely accessibility, credibility, coherence, opportunity, punctuality, relevance and precision; other

aspects related to the design, production, analysis and dissemination of administrative registries’ data

and further criteria considered in the HECRA tool.

d. Statistical Processes for the use of Administrative Registries’ data: Define methodologies, processes,

guiding manuals and practical tools for the statistical use of the Administrative Registries’ data. This

entails 1) the use of recommended standards in order to maintain coherence between the definitions

and classifications from the administrative registries and those constructed from other statistical

sources, such as censuses and surveys; 2) accurate linkages between Administrative Registries, and 3)

identification of data inconsistencies.

e. Data processing: Establish and develop a protocol to integrate administrative data in the SDG

indicators.

Component 2. Develop and Consolidate National Accounts – Requested amount: US$ 152,885

26. The objective of this component is to support the improvement and expansion of the extant statistics

regarding National Accounts by improving the quality of the data in the system, improving data entry

protocols, and expanding the system to collect more relevant information for decision making.


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27. The structure of this component is twofold. First, aiding the development of Quarterly National Accounts

by Institutional Sectors (currently not available), aimed at improving the measurement of the main

macroeconomic aggregates in the short term (National Income, Consumption, Savings, Investment and

Borrowing). Second, supporting the improvement of national accounts at the scale of region and functional

urban areas, both in terms of quality and frequency. The development and improvement of these statistics

would facilitate the analysis between institutional sectors, thereby enabling better policy making. This

component is aligned with OECD recommendations from the statistical review under the framework of

Peru’s Country Program.

28. The activities to be financed under this component would be:

a. Capacity Building: Improve the staff’s capacity by acquiring the necessary experience to develop

quarterly national accounts by institutional sectors through an international consultancy.

b. Methodology and Source Treatment: Develop a measurement methodology that considers the

treatment of all the available sources of information in the country as well as the international best

practices. This would enable the acknowledgement of the strengths and weaknesses of the available

information, and the formulation of the best roadmap in order to improve the construction of the

macroeconomic aggregates. It entails the elaboration of intermediate systems, which will allow to

correlate business with national accounts.

c. Statistical Methods: Develop the operational process that entails the elaboration of quarterly national

accounts by institutional sectors. This consists of data collection, revision, consistency, processing by

intermediate systems, arbitration and global synthesis; in order to standardize and articulate all

available information.

d. Data Processing: Improve and adapt the current data processing protocols to optimize statistical

computation and publish the results in a timely manner.

Component 3. Project administration (US$ 49,500)

29. The team will allocate $49,500 to ensure there is a properly staffed administrative team that can facilitate

the timely execution of the TF.

B. Project Cost and Financing

30. The project cost and financing are shown in the table below.


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Project Components Project cost Trust Funds Counterpart Funding

Support the development of the 2018-2022 National Strategic Plan of Statistical Development

125,410 96,910 28,500

Develop and Consolidate National Accounts

205,385 152,885 52,500

Project administration 71,900 49,500 22,400

Total Costs

Total Project Cost 402,695 299,295 103,400

Total Financing Required 299,295

IV. IMPLEMENTATION

A. Institutional and Implementation Arrangements

31. The proposed project will be a Recipient Executed Grant, and the project implementation will be in charge

of the National Statistics and Informatics Office (INEI), head of the National Statistical System and a semi-

autonomous government agency under the Presidency of the Council of Ministers (PCM). As ruled by the

Supreme Decree Nº 604, INEI is responsible to regulate, plan, manage, coordinate, evaluate and monitor

all the official statistics related activities in the country.

32. All INEI’s technical bodies will be responsible for the grant’s implementation, in coordination with the

Executive Office of Technical Cooperation (OEST) under the jurisdiction of the Technical Office of Program

Planning, Budget and Technical Cooperation, which will act as the Project Coordination Unit (PCU). The

OEST is the division in charge of the coordination and supervision of all internationally financed projects in

INEI. Further coordination with the Statistical Offices of public institutions, particularly ministries, will also

be addressed. INEI, as the governing body of the National Statistical System (SEN), ensures the support of

all the institutions involved in the project implementation.

33. In terms of the project components, the Technical Directorate of Demography and Social Indicators

(Dirección Técnica de Demografía e Indicadores Sociales, DTDIS) will head the implementation of

Component 1, regarding the harmonization of urban/rural definitions, the improved use of Administrative

Registries’ data and the strengthening of SDC and OECD related indicators; and the third component, vis-

à-vis the enhancement of open data. Furthermore, the DTDIS will further coordinate with the relevant

private and public counterparts to ensure a satisfactory information exchange.


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34. Component 2, regarding the development and consolidation of more frequent and granular National

Accounts will be implemented by the National Directorate of National Accounts (Dirección Nacional de

Cuentas Nacionales, DNCN). These activities will be developed under the framework of the System of

National Accounts (SNA, 2008) undertaken by the United Nations.

35. All analytical outputs will follow the standard WB quality control process under the chairmanship of the

Director (or who he delegates).

Financial Management

36. Organization and Staffing. The Executive Direction of Financial Administration (DFA) of INEI have qualified and experienced staff in local norms. INEI will recruit, with the grant resources, a Financial Management Specialist (FMS), who will work under the supervision of the Executive Director of the DFA. In addition, two administrative staff within the DFA of INEI will be supporting the Financial Management (FM) activities for the project. However, considering that some of the DFA’s staff and the FMS in INEI are not familiar with Bank Policies and Procedures, they will need to be trained by the Bank´s FM team in the financial management aspects that should be considered.

37. Budgeting. The budget of the Grant will follow general government procedures regulated by the Annual Budget Law established by the Ministry of Finance. INEI will ensure that Grant funds will be incorporated on time into the Budget of INEI upon Grant Agreement is signed. The Grant Agreement and the Annual Operative Plan (POA in Spanish) will be the main inputs for budget preparation, which will be approved by the Government. However, the Bank will provide No Objection to the POA after is reviewed.

38. Accounting Information System and Financial Reports. As in other public institutions of Peru, INEI have to comply with local regulations in relation to accounting policies and procedures including the use of the financial information system (SIAF) and the General Chart of Accounts established in SIAF. Considering the nature of project activities and information needs for monitoring purpose, INEI will use the project execution module (MEP) of SIAF for the recording of the accounting transactions of the project. After that, based upon the information from MEP, INEI on an annual basis will prepare unaudited interim financial reports (IFR) in Excel following formats that will be agreed for the Statement of Sources and Uses of Funds per component/cost category and cash balances in USD Dollars. The IFRs will be submitted to the Bank no later than 45 days after the end of each calendar year.

Procurement

39. Organization and Staffing. INEI will be responsible for any procurement under the Project, to be carried out in accordance with World Bank Procurement Regulations for Borrowers under the Investment Policy Financing regulations of July, 2016 (“Procurement Regulations”). A Project Procurement Strategy for Development (PPSD) was prepared by the Borrower. Procurement will be implemented based on Mandatory Procurement Prior Review Thresholds detailed in Annex I of the WB’s Procurement Procedures. A Procurement Plan was prepared based on the PPSD, which provides adequate supporting market analysis for the selection methods detailed in the Plan.

40. Procurement Plan. The Procurement Plan was prepared by the Borrower based on the PPSD and agreed with the WB. In accordance with paragraph 5.9 of the Procurement Regulations, the WB’s Systematic Tracking and Exchanges in Procurement (STEP) system will be used to prepare, clear and update the


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Procurement Plan and conduct all procurement transactions for the Project. The Borrower will be trained by the Bank on how to use the system.

41. Civil Works. Not expected.

42. Goods. Not expected.

43. Non-consulting Services. The Project will finance services associated with the realization of workshops and trainings.

44. Consulting Services. Consultant services by individual consultants are planned. The selection of 27 national and 4 international consultant services are expected throughout the project implementation period.

45. Operating Costs. Operating costs refer to reasonable recurrent expenditures that would not have been incurred by the implementing agency in the absence of the Project. INEI will finance certain operating costs, such as staff time, office supplies, communication and advertising costs, computers and equipment maintenance, among others; and the Project will also finance certain costs, such as additional administrative staff and per diems for local staff (if needed), among others. The Project will also finance costs of training, travel and per diem of trainers and trainees, and rental of facilities.

46. Capacity Assessment. A procurement capacity assessment was carried out to evaluate the adequacy of procurement arrangements of INEI. It evaluated the entity’s procedures to procure using either external funds or their own national funds. Past experiences of INEI’s implementation of Bank-financed grants (TF099184 and TF0111832) suggest that INEI has limited capacity to comply with the Bank’s financial and procurement requirements.

47. Based on the assessment and the fact that the expected activities are not complex in terms of procurement, and do not imply major risks, it was determined that the procurement risk is rated as Moderate.

48. Risk mitigation plan. The following table summarizes the mitigation actions proposed for the procurement-related risks:

Table. Procurement improvement action plan

Risks - Areas for Improvement

Mitigation Actions Responsible When

A PPSD and a project procurement plan

A comprehensive PPSD and a detailed procurement has been completed.

INEI with the support of the

Bank

Before negotiations (done)


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Lack of staff with expertise in procurement processes with the Bank’s procedures

The PIU will hire a professional in charge of the fiduciary (procurement and financial management) aspects of the Grant.

INEI At signing of the Grant agreement

Lack of competence in the hiring of individual consultants

INEI will publish an advertisement to get expression of interests for the consulting services

INEI During implementation of the Grant

B. Results Monitoring and Evaluation

49. The implementing agency is committed to regularly monitor PDO and intermediate level indicators in

accordance with the results framework detailed in Annex 1. No outside data sources are required to monitor the indicators in the results framework. The implementing agency will prepare and submit to the World Bank progress reports with updates on the indicators and outcomes twice a year.

C. Sustainability

50. The sustainability of the project depends on the ability of the client to: 1) apply the newly acquired

knowledge and resources to innovate and improve current processes in a continued manner over the long

term, and 2) continue the activities initiated with Grant funding using its own funds after the Grant expires.

In this regard, the design of the project guarantees that activities funded by the Grant are self-standing and

do not replace essential functions of INEI. At the same time, the activities financed under the Grant feed

directly into INEI’s current project pipeline, specifically regarding the OECD’s Country Program. In addition,

INEI’s ability to successfully implement the Grant is strengthened by the designation of a highly professional

team dedicated to the management of the Project.

V. KEY RISKS

A. Overall Risk Rating and Explanation of Key Risks

51. The overall risk rating is Moderate due to potential risks associated with:

a. Lack of information from public and private institutions might pose a problem when accessing

Administrative Registries data.

b. Unwillingness to cooperate and difficulties in the interinstitutional coordination among public

institutions in the harmonization of territorial definitions. For instance, previous coordination with the


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National Register of Identity and Civil Status (RENIEC in Spanish) regarding the use of a harmonized

territorial code have not been entirely successful.

c. Collection of national resources to continue the reforms beyond the grant might be complicated.

Furthermore, there is the latent risk that the trained staff leaves for more remunerated jobs.

d. First stage of the implementation process overlaps with the 2017 National Census, which might

overload the limited human capital available.

e. Difficulty in developing viable and functional system for data collection, processing, and dissemination

in the regional level that is likewise applicable to the national level.

f. Low administrative capacity.

g. Other technical risks that affect the efficient and effective implementation of the strategy in pilot areas.

52. The investments in capacity building, careful design of methodologies and guiding manuals, the efficient

use of technology, tools and software will help mitigate these risks. Moreover, the establishment of

cooperation agreements with counterparts as well as awareness campaigns to institutions that generates

administrative registries will further help overcome other institutions’ reluctance to cooperate.

53. The Implementation Agency is known to the Bank and exhibits a moderate implementation record in

previous Bank Projects, and in the current Bank Project. The implementation agency will ensure that it is

staffed adequately for procurement, financial management, and monitoring and evaluation, to follow Bank

processes and guidelines.

Fiduciary Risk and Supervision Plan

54. The challenges faced by the Project include: (i) timely appointment of a financial management specialist

dedicated exclusively to the project to strengthen the Executive Direction of Financial Administration (DFA)

of INEI with the capacity to rapidly get acquainted with FM guidelines; (ii) effective technical coordination

between INEI and the Statistical Offices of public institutions, particularly ministries and other actors for

timely implementation of project funds; (iii) timely delivery of annual unaudited interim financial reports

to the Bank; and (iv) timely appointment of the audit firm, to submit the audit report of the project on time

to the Bank team.

55. Considering the project’s design and the above-listed risks and challenges, the Overall Fiduciary Risk rating

is considered Moderate. In order to mitigate the fiduciary risk we recommend the implementation of

the following mitigating measures: (i) recruit a financial management and procurement specialist, upon

signature of the Grant Agreement, that has previous experience with World Bank or other development

agency fiduciary requirements to support project implementation; (ii) the Bank will provide fiduciary

training to the new financial management specialist and the INEI-DFA’s staff; (iii) agree in advance formats

for the annual financial reports that provide the necessary detail to monitor expenditures by cost category

and components; (iv) prepare the operational manual with all the fiduciary aspects to be considered during

project implementation, (v) prepare the audit terms of reference with Bank’s approval before the Grant

Agreement is signed; and (vi) initiate the selection of the audit firm, through the General Comptroller

Office, no later than 4 months of the signature of the Grant Agreement.


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VI. APPRAISAL SUMMARY

Economic and Financial Analysis 56. Economic. The Project is not amenable to a cost-benefit analysis. The economic benefits from the project

will derive from three main sources. First, existence of data will enhance the potential for evidence-based

decision making both for public policy-makers and private economic agents. Second, a more accurate and

timely provision of indicators will enable the Peruvian Government and its international partners to

measure and track results of national development programs and plans. Third, Peru can improve the

efficiency of public resource allocation by better tracking the progress program-linked indicators.

57. Financial. National statistics are a public good and are generally financed from tax revenues. Therefore,

no financial return is expected from this project, except if INEI’s expertise is called upon to build capacity

in other government agencies or in other countries’ National Statistical Offices, who would then pay INEI

to provide these services.

FM and Procurement 58. The project team prepared a fiduciary assessment report for INEI attached at Annex 1, including proposed

actions. The review concluded that capacity of the proposed Implementing Agency is overall adequate to

implement the proposed grant. Thus, the only action recommended is to contract an additional local

specialist to support project implementation, including FM and procurement functions.

Safeguards. 59. This project will not involve any activities that are likely to have adverse environmental impacts due to the

scope of the activities: i) contribute to the 2018-2022 National Strategic Plan of Statistical Development (PENDES), mostly through the support of international experts and capacity building workshops; ii) improvement of statistical data production, use and management; iii) capacity building.

A. Other Safeguard Policies (if applicable)

B. World Bank Grievance Redress

60. Communities and individuals who believe that they are adversely affected by a World Bank (WB) supported project may submit complaints to existing project-level grievance redress mechanisms or the WB’s Grievance Redress Service (GRS). The GRS ensures that complaints received are promptly reviewed in order

Note to Task Teams: Please provide a summary description of the main economic benefits and costs of the project, and a summary of the key FM, procurement and safeguard issues.

Note to Task Teams: Inclusion of the following text is mandatory. No additional text should be added in this section.


Page 20 of 40

to address project-related concerns. Project affected communities and individuals may submit their complaint to the WB’s independent Inspection Panel which determines whether harm occurred, or could occur, as a result of WB non-compliance with its policies and procedures. Complaints may be submitted at any time after concerns have been brought directly to the World Bank's attention, and Bank Management has been given an opportunity to respond. For information on how to submit complaints to the World Bank’s corporate Grievance Redress Service (GRS), please visit http://www.worldbank.org/en/projects-operations/products-and-services/grievance-redress-service. For information on how to submit complaints to the World Bank Inspection Panel, please visit www.inspectionpanel.org.

.

http://www.worldbank.org/en/projects-operations/products-and-services/grievance-redress-servicehttp://www.worldbank.org/en/projects-operations/products-and-services/grievance-redress-servicehttp://www.inspectionpanel.org/


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VII. RESULTS FRAMEWORK AND MONITORING

Results Framework

COUNTRY : Peru PE - Building Higher Standards for the National Statistical System

Project Development Objectives

Support the National Statistics and Informatics Office (INEI) to develop the National Strategic Plan of Statistical Development 2018-2022, and to take steps to elevate the standards for the integration of data from administrative registries for statistical purposes; the production of more timely and complete national accounts, and the production of statistical information relevant to Peru’s engagement with the OECD

Project Development Objective Indicators

Indicator Name Corporate Unit of Measure

Baseline End Target Frequency Data Source / Methodology

Responsibility for Data Collection

Name: Legal Policy Approval

Number 0.00 30.00

Description:

Name: National Strategic Plan of Statistical Development 2018-2022

Yes/No N Y Upon Completion

Report by INEI

INEI

Note to Task Teams: The following sections are system generated and can only be edited online in the Portal.


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Description:

Intermediate Results Indicators




Name: NATIONAL STRATEGIC PLAN FOR STATISTICAL DEVELOPMENT (PENDES

Text Current standard

Legal standard approval

Description:

Name: Baseline of administrative records is available for SDG inputs

Number 0.00 1.00 Upon Completion

Report by INEI

INEI

Description:

Name: Administrative Records: Inventory of Administrative records

Text N/A Baseline of administrative records is available


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to feed the SDG

Description:

Name: Number of users trained on HECRA


Report by INEI

INEI

Description:

Name: Administratives Records: Capacity Building

Text N/A HECHA: Fifty (50) persons

BIG DATA: Thirty (30) Persons

Description:

Name: Number of users trained on BIG DATA


Report by INEI

INEI

Description:


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Name: Administrative Records: Methodology and assessment of the quality of administrative records

Text N/A Administrative records for SDG evaluated with CECRA and HECRA instruments

Description:

Name: Methodology and assessment of the quality of administrative records

Text N/A Administrative records for SDG evaluated with CECRA and HECRA instruments

Upon Completion

Report by INEI

INEI

Description:

Name: Administrative Records: Statistical methods and processes for the use of administrative records

Text N/A At least one administrative register feeds SDG


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Indicators

Description:

Name: Administrative Record for inputs to ODS


Report by INEI

INEI

Description:

Name: Computer Programming

Text SDG monitoring Portal.

Incorporation of new instruments to the INEI monitoring system

Description:

Name: New Instruments to INE's Monitoring System

Text N/A SDG monitoring Portal

Upon Completion

Report by INEI

INEI

Description:


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Name: National Accounts: capacity Building

Text N/a Thirty (30) trained professionals

Description:

Name: Number of users trained on National Accounts


Report by INEI

INEI

Description:

Name: National Accounts: Integration of information sources and statistical methods

Text N/A Pilot Program of National Accounts by institutional sectors made for one year.

Description:

Name: Computer Number 0.00 1.00 Upon Completion Report by INEI INEI


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Program for the time optimization in processes execution

Description:

Name: National Accounts: Computer Programming

Text N/A Computer Program for the optimization of the times in the execution of the work processes

Description:

Name: Pilot Program of National Accounts by institutional Sectors carried out for one year


Report by INEI

INEI

Description:


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Name: Administrative management

Text N/A N/A

Description:

Name: Audit - component 1 and 2

Text N/A N/A

Description:


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Target Values Project Development Objective Indicators FY

Indicator Name Baseline End Target

Legal Policy Approval 0.00 30.00

National Strategic Plan of Statistical Development 2018-2022 N Y

Intermediate Results Indicators FY


NATIONAL STRATEGIC PLAN FOR STATISTICAL DEVELOPMENT (PENDES Current standard Legal standard approval

Baseline of administrative records is available for SDG inputs 0.00 1.00

Administrative Records: Inventory of Administrative records N/A Baseline of administrative records is available to feed the SDG

Number of users trained on HECRA 0.00 50.00

Administratives Records: Capacity Building N/A HECHA: Fifty (50) persons

BIG DATA: Thirty (30) Persons

Number of users trained on BIG DATA 0.00 30.00

Administrative Records: Methodology and assessment of the quality of administrative records

N/A Administrative records for SDG evaluated with CECRA and HECRA


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instruments

Methodology and assessment of the quality of administrative records N/A Administrative records for SDG evaluated with CECRA and HECRA instruments

Administrative Records: Statistical methods and processes for the use of administrative records

N/A At least one administrative register feeds SDG Indicators

Administrative Record for inputs to ODS 0.00 1.00

Computer Programming SDG monitoring Portal. Incorporation of new instruments to the INEI monitoring system

New Instruments to INE's Monitoring System N/A SDG monitoring Portal

National Accounts: capacity Building N/a Thirty (30) trained professionals

Number of users trained on National Accounts 0.00 30.00

National Accounts: Integration of information sources and statistical methods N/A Pilot Program of National Accounts by institutional sectors made for one year.

Computer Program for the time optimization in processes execution 0.00 1.00

National Accounts: Computer Programming N/A Computer Program for the optimization of the times in the execution of the work processes

Pilot Program of National Accounts by institutional Sectors carried out for one year 0.00 1.00


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Administrative management N/A N/A

Audit - component 1 and 2 N/A N/A

Note to Task Teams: End of system generated content, document is editable from here.

The World Bank PE - Building Higher Standards for the National Statistical System ()

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ANNEX 1

Banco Mundial Cuestionario de Gestión Financiera

Proyecto:

Cuestionario completado por: Sonia Guillermo Serrepe

Fecha: 31.08.2017

Revisión del Banco Mundial completada por:

Fecha:

Nota: Si hay más de una entidad ejecutora, se debe completar un Cuestionario para cada

entidad

Tema Sí No N/A Revisión * Comentarios/observaciones

1. Entidad ejecutora

1.1 ¿Cuál es la condición jurídica/registro de la entidad?

X

De acuerdo a la Ley Orgánica del Poder Ejecutivo es un Organismo Técnico Especializado.

RUC: 20131369981

1.2 ¿Ha ejecutado la entidad un proyecto financiado por el Banco? X

Se ejecutaron proyectos en años anteriores como Open Data y Estadísticas Vitales.

1.3 ¿Cuáles son los requisitos estatutarios de presentación de informes de la entidad?

DL N°604- y DS N° 043-200, que hacen que estamos bajo la normatividad de las entidades del Estado (sector Público)

1.4 ¿Es independiente el Cuerpo Directivo del proyecto? X

1.5 ¿Es apropiada la estructura orgánica para las necesidades del proyecto? X

Evaluación de riesgos (Entidad ejecutora)* H S M N

2. Flujo de fondos Sí No N/A Revisión *

2.1 Describa los mecanismos de flujo de fondos, incluyendo un gráfico y explicación del flujo de fondos del Banco Mundial, el gobierno y otros financistas.

Se dispondrá una vez que se inicie las actividades del Proyecto y se reciba la capacitación.

2.2. ¿Son satisfactorios los mecanismos para trasladar los fondos del préstamo (del gobierno/ ministerio de finanzas) a la entidad?

Esta es una donación y si se cuenta con los mecanismos para el traslado de fondos.


2.3 ¿Ha tenido la entidad problemas significativos en el pasado en el recibo de los fondos? X

Las recepciones de fondos se dieron sin problemas a través del Banco de la Nación.

2.4 ¿En qué banco se abrirá la Cuenta Especial?

De acuerdo a lo solicitado en el Banco de la Nación


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2.5 ¿Tiene la entidad ejecutora experiencia en la gestión de desembolsos del Banco Mundial? X

Si, en años anteriores se llevaron a cabo proyectos con el Banco Mundial.

2.7 ¿Tiene o necesita la entidad capacidad para administrar los riesgos de cambio de divisas?

X

En el convenio debe de mencionar quien asume los cargos y /o costos o en su defectos si ya están incluidos en la estructura.

2.8 ¿Cómo se obtiene acceso a los fondos de contrapartida?

El INEI, hace la solicitud al Banco Mundial de los fondos programados que se va hacer el gasto, el Banco hace el depósito correspondiente, recién el INEI puede ejecutar las contrataciones de personal y/o gastos programados.

2.9 ¿Cómo se efectúan los pagos de los fondos de contrapartida?

Una vez que el área usuaria ha dado la conformidad al producto y/o servicio o asegurado que el bien ingreso al almacén del INEI, se efectúa el pago correspondiente con el comprobante respectivo.

Evaluación de riesgos (Flujo de fondos)* H S M N

3. Personal Sí No N/A Revisión *

3.1 ¿Cómo es la estructura orgánica del departamento de finanzas y contabilidad? Adjunte un organigrama.

Se adjunta organigrama

3.2 Identifique al personal de finanzas y contabilidad, incluido el título del puesto, las responsabilidades, los antecedentes académicos y la experiencia profesional. Adjunte las descripciones de puesto y curricula del personal clave de finanzas y contabilidad.

-Dirección Ejecutiva de Administración Financiera: CPC. Sonia Guillermo Serrepe -Dirección de Contabilidad: CPC. Danitza Rojas Meza -Dirección de Tesorería: Lic. Juan Echevarria Giraldo

3.3 ¿Está adecuadamente dotada de personal la función de finanzas y contabilidad del proyecto?

X


3.4 El personal de finanzas y contabilidad ¿está adecuadamente calificado y tiene la debida experiencia? X

3.5 ¿Se ha capacitado al personal de finanzas y contabilidad del proyecto en los procedimientos del Banco?

X

Aun no, la fecha de capacitación debe ser programada con el Banco Mundial.

3.6 ¿Cuál es la duración del contrato del personal de finanzas y contabilidad? X

El área de finanzas y contabilidad tiene personas permanentes y CAS, cuyo contrato es renovado cada tres meses.

3.7 Indique los puestos clave que todavía no se han contratado e indique la fecha calculada de los nombramientos.

X

Consultor Nacional Administrativo, que se contratará con el inicio de las actividades del Proyecto. Cabe señalar,


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que las Áreas técnicas responsables de las actividades del Proyecto, tienen personal administrativo que estarán supervisando el desarrollo de las actividades administrativas.

3.10 ¿Tiene el proyecto descripciones escritas de puestos que definen claramente los deberes, las responsabilidades, las líneas de supervisión y los límites de autoridad de todos los funcionarios, gerentes y personal?

X

El Proyecto contempla los Términos de la Referencia (TDR) de cada puesto a contratar, los cuales son responsabilidad de cada Área Técnica en su momento. Estos TDR incluyen funciones, responsabilidades, coordinaciones, productos, entre otros.

3.11 ¿Con qué frecuencia rota el personal? X

El personal de finanzas y contabilidad no muestra una alta rotación.

3.12 ¿Cuál es la política de capacitación para el personal de finanzas y contabilidad?

Dotar de los nuevos conocimientos para cada proyecto que emprenden y actualización constante.

Evaluación de riesgos (Personal)* H S M N

4. Políticas y procedimientos de contabilidad Sí No N/A Revisión *

4.1¿Tiene la entidad un sistema de contabilidad que permite el registro adecuado de las transacciones financieras del proyecto, incluida la asignación de los gastos conforme con los componentes respectivos, las categorías de desembolso y las fuentes de fondos? ¿Usará el proyecto el sistema de contabilidad de la entidad?

X El INEI cuenta con un Sistema de Contabilidad Único y las transacciones

que se realicen en el marco del presupuesto deben estar dentro de este.


4.2 ¿Se han implantado controles en cuanto a la preparación y aprobación de las transacciones, asegurando que todas las transacciones se hagan correctamente y se expliquen adecuadamente?

X

4.4 ¿Se hacen las asignaciones de costos a las diversas fuentes de financiamiento con exactitud y en conformidad con los convenios establecidos? X

4.5 ¿Se concilian y balancean el Libro Mayor General y los registros auxiliares? X

Si dentro de los 3 primeros días del mes siguiente.

4.6 ¿Se retiene en forma permanente toda la contabilidad y los documentos de respaldo en un sistema definido que permite el acceso fácil de los usuarios autorizados?

X

El Instituto Nacional de Estadística e Informática – INEI, desarrolla y ejecuta sus operaciones de ingresos y gastos a través del Sistema Integrado de Administración Financiera –SIAF utilizado por todas las entidades del Estado. A través de ustedes nos indicarían si el control se realizaría por el Módulo de Proyectos del Banco Mundial.


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Separación de las responsabilidades

4.7 Las siguientes responsabilidades ¿las realizan diferentes unidades o personas: (a) autorización para ejecutar una transacción; (b) registro de la transacción; y (c) custodia de los activos involucrados en la transacción?

X

4.8 ¿Se han separado apropiadamente las funciones de pedido, recepción, contabilidad y pago de los bienes y servicios?

X

Los administrativos que desarrollan el proyecto son los encargados de solicitar gastos ya que ellos son los que controlan el proyecto, luego de ello se realiza la parte presupuestal, el compromiso en sistema, revisión y control de los documentos que sustentan el gasto y posterior a ello el giro liberando los fondos.

4.9 ¿Se preparan las conciliaciones bancarias por alguien distinto a los que efectúan o aprueban los pagos?

X

El personal que realiza el giro no es el mismo que concilia mensualmente las cuentas


Sistema de Presupuestación

4.10 ¿Establecen los presupuestos metas físicas y financieras? X

4.11 ¿Se preparan presupuestos para todas las actividades significativas suficientemente detalladas para brindar una herramienta útil con la cual monitorear el desempeño posterior?

X

4.12 ¿Se comparan los gastos reales con el presupuesto con frecuencia razonable, y se requiere explicaciones de las variaciones significativas del presupuesto? X

4.13 ¿Se requieren aprobaciones para las variaciones del presupuesto con antelación o después del hecho? X

4.14 ¿Quién está a cargo de la preparación y de la aprobación de los presupuestos?

X

La preparación de los presupuestos son responsabilidad de los Directores Nacionales y/o Técnicos del INEI y la aprobación del Jefe Institucional y el Director Técnico de Planificación, Presupuesto y Cooperación Técnica.

4.15 ¿Existen procedimientos implantados para planificar las actividades del proyecto, recopilar información de las unidades a cargo de los diferentes componentes y preparar los presupuestos?

X


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4.16 ¿Son realistas los planes del proyecto y los presupuestos de las actividades del proyecto? ¿Se basan estos planes en suposiciones válidas y han sido elaborados por personas idóneas?

X

Pagos

4.17 Contemplan los procedimientos de facturación:

• ¿Qué se debe obtener copias de las órdenes de compra e informes de los receptores directamente de los departamentos que las expiden?

• ¿Qué se comparen las cantidades, los precios y los términos de la factura con aquellos indicados en la orden de compra y con los registros de los bienes recibidos en realidad?

• ¿Revisión de la 36exactitud de los cálculos?

X

Las áreas usuarias verificaran conjuntamente con el responsable del almacén que los productos recepcionados correspondan a lo solicitado para la emisión de la conformidad. Antes de pasar las órdenes de compra para el pago se verifica que la factura indique lo detallado en la orden de compra. Aunque muy pocas veces coinciden por redondeo de decimales.


4.18 ¿Se marcan todas las facturas con el sello de PAGADO, se fechan, examinan y aprueban, y se marcan claramente con la asignación del código de contabilidad? X

4.19 ¿Existen controles para la preparación de la nómina de sueldos y se autorizan adecuadamente los cambios en la nómina de sueldos?

X

Políticas y procedimientos

4.20 ¿Cuál es la base de la contabilidad (por ejemplo, efectivo, acumulativa)?

El Plan Contable General

4.21 ¿Qué normas contables se siguen? Normas Internacionales de Contabilidad

4.22 ¿Tiene el proyecto un manual de políticas y procedimientos adecuado para orientar las actividades y asegurar que el personal se haga responsable de sus acciones?

Aun no, sin embargo hay que destacar que las políticas y procedimientos institucionales se adecuan para el Proyecto. Cada persona permanente o contratada para el INEI es responsable de sus acciones, así se estipula en su normatividad.

4.23 ¿Se actualiza el manual de políticas y procedimientos de contabilidad para las actividades del proyecto?

Las acciones se adecuan al manual de políticas y procedimientos de contabilidad.

4.24 ¿Existen procedimientos para asegurar que sólo las personas autorizadas puedan alterar o establecer un nuevo principio, política o procedimiento contable a ser usado por la entidad?

X

4.25 ¿Existen políticas y procedimientos escritos que cubren toda la gestión financiera de rutina y las

X


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actividades administrativas relacionadas?


4.26 ¿Las políticas y los procedimientos definen claramente los conflictos de intereses (reales y aparentes) y proporcionan medidas preventivas para proteger a la organización de los mismos?

X

4.27 ¿Se distribuyen los manuales al personal apropiado?

X

Dinero en efectivo y bancos

4.28 ¿Se ha abierto alguna cuenta bancaria del proyecto? X

Se realiza a solicitud del Proyecto los cuales nos deben de indicar en que monedas necesitan las cuentas.

4.29 Indique los nombres y los cargos de los signatarios autorizados en las cuentas bancarias.

Titular: Norbil Antonio Valderrama Díaz Titular: Juan Alberto Echevarría Giraldo Suplente: Blanca Sonia Guillermo Serrepe Suplente: Ana Maria Pairazamán Zuloeta

4.30 ¿Mantiene el proyecto libros adecuados y actualizados de dinero en efectivo, de registro de ingresos y pagos?

X

Cada proyecto que se ejecuta por la Fuente de Donaciones provenientes de Organismos Internacionales tiene su propia cuenta así como registros independientes que permiten el monitoreo del proyecto ejecutante.

4.31 ¿Existen controles para la recolección, el depósito oportuno y el registro de ingresos en cada ubicación de recolección?

X

4.32 ¿Se concilian mensualmente el banco y el dinero en efectivo? X

De acuerdo a los principios y normas de contabilidad en el Perú

4.33 ¿Examina y aprueba un funcionario responsable todos los elementos inusuales de la conciliación bancaria?

X

4.34 ¿Se depositan todos los ingresos oportunamente? X

Los depósitos se reflejan en forma oportuna.

Medidas de seguridad para los activos

4.35 ¿Existe un sistema de medidas de seguridad adecuadas para proteger los activos de fraude, malgasto y abuso?

X

Para ello el sistema solicita firmas electrónicas en el sistema SIAF, ello autoriza las operaciones por ende el gasto en las cuentas, así como también la emisión y giro de cheques debe de contar con 2 firmas como respaldo.


4.36 ¿Se mantienen los registros auxiliares de activos e inventarios actualizados y conciliados con las cuentas

X


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de control?

4.38 ¿Se hacen tomas físicas periódicas de activos e inventarios? X

4.39 ¿Tienen los activos suficiente cobertura de pólizas de seguro? X

Otras oficinas y entidades ejecutoras

4.40

4.41

4.42

4.43

Otros

4.44 ¿Ha informado el proyecto a los empleados, beneficiarios y otros receptores a quién informar si sospechan fraude, desperdicio o mal uso de los recursos o propiedad del proyecto?

X Es parte de la política institucional.

Evaluación de riesgos (Políticas y procedimientos contables)*

H S M N

5. Auditoría interna Sí No N/A Revisión *

5.1 ¿Existe un departamento de auditoría interna en la entidad?

X Órgano de Control Interno - OCI


5.2 ¿Cuáles son las calificaciones y la experiencia del personal del departamento de auditoría?

X El personal es altamente calificado y lo selecciona la CGR.

5.3 ¿De quién depende el auditor interno? Contraloría General de la República

5.4 ¿Incluirá el departamento de auditoría interna al proyecto en su programa de trabajo? X

5.5 ¿Se toman medidas respecto a los resultados de las auditorías internas?

X

Evaluación de riesgos (Auditoría interna)* H S M N

6. Auditoría externa Sí No N/A Revisión *

6.1 ¿Se audita el estado financiero de la entidad de forma regular por un auditor independiente? X

Los Estados Financieros son sometidos a auditoría por Sociedades de Auditoría Externa.

6.2 ¿Hay retrasos en la auditoría de la entidad? ¿Cuándo se emiten los informes de la auditoría? X

Se hace dentro de los plazos establecidos.

6.3 ¿Se conduce la auditoría de la entidad según las Normas Internacionales de Auditoría? X


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6.4 ¿Se destacó algún asunto significativo en los informes de auditoría de los últimos tres años? X

6.5

6.6 ¿Hay recomendaciones hechas por los auditores en los informes de auditoría o en las cartas de gerencia (memoranda de control interno) previos que todavía no se han ejecutado?

X

Todas las observaciones y/o recomendaciones de auditores son subsanadas o levantadas de forma

inmediata.

6.7 ¿Está sujeto el proyecto a alguna clase de auditoría de una entidad gubernamental independiente (por ejemplo, la institución suprema de auditoría), además de la auditoría externa?

X


6.8 ¿Ha preparado el proyecto términos de referencia aceptable s para una auditoría anual del proyecto?

X Aun no, debido a que el proyecto está en fase inicial, su desarrollo está previsto en el Proyecto.

Evaluación de riesgos (Auditoría externa)* H S M N

7. Informes y monitoreo Sí No N/A Revisión *

7.1 ¿Se preparan estados financieros para la entidad? ¿De conformidad con qué normas de contabilidad? X

Normas Internacionales de Contabilidad

7.2 ¿Se preparan estados financieros para la unidad ejecutora? X

7.3 ¿Con qué frecuencia se preparan los estados financieros? ¿Se preparan los informes en una manera oportuna para que sean de utilidad a la administración en la toma de decisiones?

X

Mensual

7.4 ¿Es necesario adaptar el sistema de reportes para informar sobre los componentes del proyecto?

X Probamente, se deba hacer una adecuación a los formatos del Banco.

7.5 ¿Tiene el sistema de informes la capacidad de vincular la información financiera con el avance físico del proyecto? Si se usan sistemas separados para recabar los datos físicos, ¿qué controles están incorporados para reducir el riesgo de que los datos físicos no sincronicen con los datos financieros?

X

7.6 ¿Tiene el proyecto responsabilidades establecidas de informes de gestión financiera que especifican qué informes se tienen que preparar, qué deben contener y cómo se tienen que usar?

Aun no, debido a que se conocerá con la capacitación que realice el Banco al personal del INEI y al personal administrativo que será contratado.

7.7 ¿Hace uso la administración de los informes de gestión financiera?

X


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7.8 ¿Comparan los informes financieros los gastos reales con las asignaciones presupuestadas y programadas?

X

7.9 ¿Se preparan los informes financieros directamente por el sistema automatizado de contabilidad o se preparan mediante hojas de cálculo u otros medios?

X

Evaluación de riesgos (Monitoreo y Informes)* H S M N

8. Sistemas de información Sí No N/A Revisión *

8.1 ¿Está computarizado el sistema de gestión financiera?

X

8.2 ¿Puede el sistema producir los informes financieros necesarios del proyecto?

X

8.3 ¿Está el personal adecuadamente capacitado para mantener el sistema?

X

8.4 ¿Protege el sistema de organización de la gestión y de procesamiento la confidencialidad, la integridad y la disponibilidad de los datos?

X

Evaluación de riesgos (sistemas de información)* H S M N

* Para uso del Banco Mundial.

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