Metodología para determinación de techos presupuestarios del Presupuesto General del Estado

Abstract

Abstract: The budget ceiling methodology seeks to introduce improvements in the budget process, in order to facilitate the identification of fiscal spaces that would make it possible to cover economic priorities and avoid permanent budget increases without a multi-year perspective that hinder medium- and long-term planning, and the strategic discussion on the budgetary policies and programs to be implemented. In this context, the research proposes the methodology for defining budget ceilings, a tool that allows us to make an effective, efficient and sustainable budget proposal to the public sector entities considered in the General State Budget; distribution of resources consistent with the prioritized policies and with the objectives determined in the National Development Plan called the Plan for the Creation of Opportunities 2021 2025; Through the strengthening of the programming and budget formulation processes, framed in macro-fiscal goals and in the current legal regulations, the result to be obtained seeks to guide, structure and technically standardize the processes and mechanisms required, considering optimization criteria and quality of public spending, adapted to the current programmatic structure of the computer tool of the Financial Administration System.