Budget system reform in transitional economies: Budget system reform in transitional economies:

Budget system reform in transitional economies: Budget system reform in transitional economies:

Evaluation of the introduction of integrated systems of financial management:
some considerations on the Bolivian case

 

Germán Molina Díaz*

*Germán Molina Díaz is an expert in Systems of Public Financial Management and ex Director of Budget of the Republic of Bolivia.

Bibliographic Reference

Political Constitution of the State

Ley No 1178 de Administración y Control Gubernamentales – 20/7/90. [Law No 1178 on Government Administration and Control – 07/20/90]

Resolución Ministerial No 704. Reglamento de las normas básicas que regirán los procesos de elaboración, presentación, ejecución y evaluación de los presupuestos del sector público – 22/6/89. [Ministry Resolution No. 704. Regulation on basic rules that will govern drawing up, presentation, implementation and evaluation of budgets in the public sector – June 22nd, 89]

Program Guidelines of 1998 and 1999 Administrations.

Budgetary Classifier 1990-2006.

Bases Conceptuales del Sistema de Contabilidad de la Administración Central y del Sistema Integrado de Información Financiera del Sector Público, [Conceptual Basis of Accountancy System of Central Government and Integrated System of Public Sector Financial Information] SAFCO Project, Report No 43/90, dated November, 1990.

La Programación de la Ejecución Presupuestaria Física y Financiera del Sector Público en el año 1991 [Programming the Physical and Financial Budget Implementation of the Public Sector], Lic. Germán Molina Díaz, La Paz, April 1991, Ministry of Finances, Under-Secretariat of Operations Programming –SAFCO Project, Mimeographed.

Una propuesta de metodología para el diseño de estructuras programáticas institucionales para el sector público de Bolivia [A Proposal for Methodology for the Design of Institutional Programmatic Structures for the Public Sector of Bolivia], Lic. Germán Molina Díaz, La Paz, September, 1992, Ministry of Finance, Under-Secretariat of Fiscal Policy and Budget – ILACO Project, Mimeographed.

El ajuste estructural de la economía boliviana y el proceso de reforma presupuestaria [Structural Adjustment of Bolivian Economy and Budgetary Reform Process], Lic. Germán Molina Díaz. Report presented at the annual meeting of the Inter-American and Iberian Association of Public Budget, May 1992.

Una propuesta de Clasificadores Presupuestarios y Estructura de Presentación del Proyecto de Presupuesto de la Gestión del 2000 [A Proposal for Budgetary Classifiers and Presentation Structure of Budget Project for the 2000 Administration]. Lic. Germán Molina Díaz with the coordination of  Lic. Costas, La Paz, February 12, 1999, Ministry of Finance, Vice-Minister of Budget and Accounts, mimeographed.

El marco normativo y conceptual del sistema presupuestario de Bolivia [Legal and conceptual framework of budgetary system in Bolivia], Lic. Germán Molina Díaz, La Paz, April 19th, 1999, Ministry of Finance, Vice-Minister of Budget and Accounts, mimeographed.
La gestión por resultados, asignación racional de recursos, la técnica del presupuesto en base cero y el presupuesto público para la gestión fiscal del 2000 [Results management, reasonable allotment of funds, zero-based budgeting technique for fiscal administration 2000], Lic. Germán Molina Díaz, La Paz, November 5th, 1999; Document prepared for the In-house Seminar of the Ministry of Finance, La Paz, November 15th and 16th, 1999.

El diseño de políticas públicas en Bolivia: Algunas consideraciones al respecto [Design of public policies in Bolivia: Some considerations in this regard], Lic. Germán Molina Díaz, mimeographed document presented at the I International Conference on Executive and Legislative Powers on dealing with Systems of Financial Management organized by the Fundación Alemana para el Desarrollo – Public Budget International Association– Ministry of Finance of the Republic of Peru, and held in the city of Lima – Peru, December 3 through 8, 2001.

El diseño de políticas públicas en Bolivia: algunas consideraciones al respecto [Design of Public Policies in Bolivia: some considerations in this regard], Lic. Germán Molina Díaz, mimeographed document, presented at the  I International Conference on Executive and Legislative Powers on dealing with Systems of Financial Management, organized by the Fundación Alemana para el Desarrollo – Public Budget International Association– Ministry of Finance of the Republic of Perú, held in the city of Perú, December 3 through 8, 2001.

Análisis comparativo de los sistemas de presupuesto de los países latinoamericanos [Comparative analysis of budget systems of Latin American countries], Lic. Germán Molina Díaz, co-author, mimeographed document presented at the V Course on Budget, Accountancy and Control of Public Expense,  Instituto de Estudios Fiscales – Ministry of Finance,  Spain, held in the City of Madrid – Spain, period: October 29th – November 30th, 2001.

Alternativas de Financiamiento para la Infraestructura [Financing Alternatives for Infrastructure], Lic. Germán Molina Díaz, mimeographed document presented at the XXIX International Seminar of Public Budget held in Mexico City, period: June 10th – June 14th, 2002.

Aspectos macroeconómicos del Proyecto de Ley de Presupuestos del sector público de Chile año 1996 [Macroeconomic Aspects of Bill of Law of Public Sector Budget – Chile 1996] , José Pablo Arellano M., Revista Internacional de Presupuesto Público, year XXIII, March-April 1996, No. 30.

Holmes, Malcolm, “Presupuesto por resultados” [Budget by Results], Revista Internacional de Presupuesto Público, year XXIII, March-April 1996, No. 30.

Marcel, Mario, “Los caminos de la gobernabilidad fiscal en América Latina”,[The Paths to Fiscal Governability in Latin America] RIPP, Year XXV, July-August 1998, No. 37.

Tanzi, Vito y Zee, Howell H., “Política fiscal y crecimiento a largo plazo” [Fiscal Policy and long-term growth], RIPP, year XXV, November-December 1998, No. 38.

Legislative Manual of Bolivian Budgetary Process CICON H. National Congress, 1994.

Fiscal Summary 1990-1993, 1990-1994 CICON, Technical Office of Budget, Honorable Congress of the Nation, 1994.
Laws, Executive Orders and Rules on General Budget of the Nation. 

El diseño de políticas públicas en Bolivia: Algunas consideraciones al respecto [The Design of Public Policies in Bolivia], mimeographed document, presented at the I International Conference on Executive and Legislative Powers on dealing with the Systems of Financial Management, organized by the Fundación Alemana para el Desarrollo-Asociación Internacional del Presupuesto Público-Ministry of Finance of the Republic of Peru, held in the city of Lima, Peru, December 3 through 8, 2001.

Análisis comparativo de los sistemas de presupuesto de los países latinoamericanos [Comparative Analysis of Budget Systems of Latin-American Countries] , mimeographed document presented at the V Course on Budget, Accountancy and Control of Public Expenditure,  Institute of Fiscal Studies, Ministry of Finance, Spain, held in the city of Madrid, from October 29th to November 30th, 2001. 

Alternativas de Financiamiento para la Infraestructura, [Alternatives of Financing for Infrastructure], mimeographed document presented at the  XXIX International Seminar of Public Budget, held in Mexico, city of Itaxpan de la Sal, Asociación Mexicana de Finanzas y Presupuesto Público and  Secretaría de Hacienda, Mexico, June 23 through 27, 2002.

El sistema Presupuestario Boliviano 1960-2003 y el Presupuesto Plurianual [Bolivian Budgetary System 1960-2003 and Pluriannual Budget] mimeographed document, Ministry of Finance, La Paz, May 28th, 2003.

Vinculación Plan de Gobierno y Presupuesto en Bolivia, [Links of Government Plan and Budget in Bolivia] mimeographed document, Ministry of Finance, La Paz, December 2003.

Bolivia Accountacy System, La Paz, December 2004.

La Hacienda Pública de Bolivia, [The Public Finance in Bolivia] Temas en la crisis Magazine,  La Paz, February 14th, 2005.

Documents on the SIGMA Website: www.sigma.gov.bo