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eISSN: 1390-8146

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SIAF and friendly consultation, analysis of public

policies in the framework of public management

modernization

SIAF y consulta amigable, análisis de políticas públicas en el marco

de la modernización de la gestión pública

Sent (24.09.2020) Accepted (02.03.2021)

ABSTRACT

The purpose of this article is to highlight the use of SIAF and

friendly consultation as tools for the analysis of public policies

within the framework of public management modernization.

Public policies are a set of state actions for the population

subscribed in a forum of national agreement carried out in 2002,

where 35 agreements were reached, organized in four general

lines, with the participation of the three levels of government and

the main political and social institutions of the country. These

agreements constitute state policy actions and government

policies of national scope. In order to be implemented, these

actions require a public budget; this is where the SIAF and the

friendly consultation for the correct budget management with

efficiency and effectiveness of both income and expenditures in

all public institutions of the state intervene.

Keywords: Budget, policies, public, entities, state, classifiers.

Víctor Edilberto Inocente Mendoza

Master in Education Administration,

Universidad Cesar Vallejo, Lima, Peru,

educavictor@gmail.com, ORCID: 0000-0002-

3963-2051

Revista Científica Interdisciplinaria

Investigación y Saberes

Vol. – 11 No. 3

Septiembre - Diciembre 2021

e-ISSN: 1390-8146

31-51

Victor Inicente Mendoza

Rev. Cient. Interdisciplinaria Investigación y Saberes 11 (3) 2021

1390-8146

RESUMEN

Este artículo se propone destacar el uso de SIAF y consulta amigable como

herramientas para el análisis de políticas públicas en el marco de la modernización

de la gestión pública. Las políticas públicas son un conjunto de acciones del estado

para la población suscritas en un foro de acuerdo nacional llevado a cabo en el

año 2002 donde se arribaron a 35 acuerdos organizado en cuatro líneas generales,

para ello se contó con la participación de los tres niveles de gobierno y las

principales instituciones políticas y sociales del país. Estos acuerdos constituyen

acciones de políticas de estado y políticas de gobierno de alcance nacional. Estas

acciones para ser concretadas requieren de presupuesto público, es aquí donde

interviene el SIAF y la consulta amigable para la correcta gestión presupuestal

con eficiencia y eficacia tanto de los ingresos y gastos en todas las instituciones

públicas del estado.

Palabras clave: Presupuesto, políticas, publico, entidades, estado, clasificadores.

1. Introduction

The present research is oriented to the analysis of public policies in the context of

the modernization of the state and public management through computer tools,

the Integrated Financial Information System (SIAF) and the platform Consulta

Amigable, tools that record and show day by day the information of Income and

Expenditures of all state institutions that execute public budget, likewise, they

provide reports of the states of management information valid for concurrent

control and decision making. (MEF O. G., 2018).

In public management, the results must have a positive impact on the well-being

of citizens and the development of the country; public management implies

improvements in the quality of services provided to Peruvian citizens. (D.S. N°

004-2013-PCM).

In state entities there is a culture of not wanting to disclose what is done, state

administrators are reluctant to make their management transparent and make

the information of their administrative acts available for consultation by citizens.

To this end, a series of rules have been established in all these reforms to make

such information public, available to all and with penalties for those state

administrators who refuse to provide it. The aim is to ensure that all governments

in office are accountable for their management because citizens demand such

accountability. (Oszlak, 2013)

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Public policies are programmed with the support of budget allocations for the

fulfillment of institutional goals, the state assigns an Opening Institutional Budget

(PIA) to all sectors, budget sheets and executing units of the three levels of

government whose responsible persons are the heads, such as directors, mayors,

presidents, general managers, etc. of the entities who execute such resources

under the protection of the guidelines and legal frameworks (MEF, 2021).

At the time of the execution of the resources, officials responsible for the budgets

are faced with several problems such as: low execution and low spending

capacity, lack of programs and projects to execute the resources, the most serious

is the sensitivity of the officials to incur in acts of corruption.

Against this backdrop, the SIAF and the Friendly Consultation Platform play a very

important role in the analysis of public policies as very useful monitoring

instruments to exercise control and decision-making by both the authorities and

the general public. These two IT tools automate all the necessary public finance

processes, record public resources both in terms of expenditure and income and

apply them to achieve the objectives of the public sector. (MEF)

In the Transparency Portal of the Ministry of Economy is visible to all the Friendly

Consultation as an informative platform that freely allows access to any user

without the need to be registered or have a password, you can instantly have

complete information on the economic facts of all entities that the Ministry of

Economy and Finance (MEF) centralizes them every day through the SIAF.

Public policies are implemented with a budget, which is why all entities are called

and summoned to account for the execution of the budget assigned to them,

therefore, these tools give us the inputs on how the budget is being managed on

a daily basis, the fundamental task is to analyze the figures and the information

contained in the portal. The following question arises from the above:

To what extent do the SIAF budget execution reports and the user-friendly

consultation platform contribute to the analysis of public policies within the

framework of public management modernization?

In addition, with regard to budget execution specifically, the following questions

are raised: Who executes the expenditures, what is the budget spent on, how is

the public budget's income and expenditure structured, where is it spent?

For the purposes of public policy analysis, the fiscal periods 2011 - 2020 have been

taken as a reference.

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This research will highlight the importance of applications such as the SIAF and

the Friendly Consultation platform as indispensable tools in budget management

for consulting the execution of revenues and expenditures, whose analysis results

serve as input for decision making for all actors in society, whether or not they are

linked to a public entity, as well as for those who are linked to the areas of financial

and budgetary management such as accounting, treasury, logistics, budget and

line bodies of the sectors, departments and executing units who are responsible

for managing the public budget.

The user-friendly portal provides free access to information on updated budget

execution data expressed in monetary figures; however, these data represent

only cold figures, and as long as the analysis criteria do not intervene, this is

precisely where the importance of this research lies, the Integrated Financial

Information System and user-friendly consultation as a fundamental tool for the

analysis of public policies.

The present research has as general objective:

Analyze public policies within the framework of the modernization of public

management with the interpretation and analysis of the budget execution reports

of the SIAF and the user-friendly consultation platform.

In addition, the following specific objectives: To interpret and analyze who

executed the expenditures, what the budget was spent on, the structure of

income and expenditure of the public budget and where the expenditures were

made, the results of which served as inputs for the analysis of public policies from

2011 to 2020,

Reviewing as a reference the works in the national context on the SIAF and the

Friendly Consultation for the analysis of public policies, we have in the thesis of

Lopez Salinas (2017) who concluded that, in 80% implementing the SIAF the

accounting of revenues and expenditures can positively impact for the monitoring

of revenues and expenditures. Likewise, (Chambergo Campos, 2017) in his thesis

argued that, the data recorded allows demonstrating the optimal use of SIAF

influences positively for the level of the evaluation of the Budget by Results. Also,

Rodriguez Cazorla (2018) specified in his thesis, the SIAF, is an indispensable

means to make public finances transparent, the same that allows obtaining 100%

of timely and consistent information as well as budget execution and financial

statements. Another result was that of (Arroyo Miguel, 2006) in his thesis, the

SIAF-GL (Local Governments) is a management tool of the Municipalities that

ensure consistency and fluidity of records in the fulfillment of budgetary goals of

the institution. Likewise, Morales Chamorro (2018) in his thesis, concluded that,

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the friendly consultation module significantly influences the control on the part

of the citizens of the province of Sanchez Carrion.

The works reviewed in the international context, Gerardo Uña (2012) in the book

"Strategies for the development and implementation of Integrated Financial

Management Systems: Experiences and lessons for Latin America" points out that

the SIAF system serves as an input for decision making and to achieve a more

effective, efficient and transparent expenditure management. Also, (Carlos

Pimenta and Mario Pessoa , 2015) in their book, "Public financial management in

Latin America: the key to efficiency and transparency"; point out, that, efficiency

effectiveness and transparency of public financial management in Latin America

are of a fundamental nature to monitor public resources, to measure fiscal

stability and ensure sustainable economic development. For this reason, Latin

American countries have adopted public financial management reforms as part of

their reforms, achieving many important advances, but it is recognized that there

are still many challenges. Likewise, (Manuel Villoria and Álvaro Ramírez Alujas,

2013) in the contents of the article "E-government models and their development

phases" point out that information and communication technologies (ICTs) in the

framework of e-government allow public management and administration to be

more efficient and effective, and also to be more open, participatory and

inclusive. It allows the permanent opening of values such as efficiency,

effectiveness, equity and citizen participation.

Gutiérrez, J.A., Restrepo, R.D., Zapata, J.S. Formulation, argue that public policies

are related to the purposes and functions of the state, it is from this point of view

that state action is from planning to formulation, implementation and evaluation.

(Gutiérrez, J.A., Restrepo, R.D.,, 2017).

Public policies are a set of actions and decisions taken by the government to solve

a problem that affects the population. (Fernández, 2017)

Public policies are related to public management, both terms are of different

approaches but are linked, while public policies are actions that require strategies

to be implemented with a quality public management for the execution or

carrying out of such public policies, therefore both must go hand in hand. (ECLAC)

In Peru, public policies are based on a national agreement that, through a forum

and with the participation of different actors of society at the three levels of

government, defines state policies. This forum is a space that also has the

participation of different political and social institutions of the country, where 35

policies have been agreed upon. (National Agreement, 2021)

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In order to carry out the management of public policies, these have to be

strategically planned and it is here where the National Strategic Planning System

intervenes, whose governing body is the CEPLAN, in charge of the execution and

coordination to carry out planning in all public institutions of the country.

(National Center for Strategic Planning, 2021).

As we can see, the public policies of our country are born from a national

agreement and these are constituted as state policies to be transversal for all

incoming governments, this action can already be visualized in all political fronts

when they elaborate their respective government plans, it is here where they

embody such national agreements, taking into account that these same political

institutions have participated in the forums by being a member of the national

agreement. (National Agreement, 2016).

The public policies indicated in the preceding paragraph are translated into state

policies and general government policies of national scope, these are applicable

throughout the national territory and are mandatory for all public entities of the

state at the three levels of government (PRESIDENCY OF THE COUNCIL OF

MINISTERS, 2018).

The strategic plans are translated into a hierarchy of management instruments,

the Institutional Strategic Plan (PEI) and the Institutional Operational Plan (POI)

are management instruments that guide the actions of all the entities included in

the three levels of government such as the executing units and municipalities for

the achievement of the objectives established in the framework of national and

territorial policies and plans, It is precisely in the POI where the institutional

budget proposal is concretized and articulated for the execution of public policies

that translates into goods or services and make investments according to the

initial opening budget approved annually by the Congress of the Republic. (Ceplan

Institutional Author, 2019)

Public policies are materialized with budget, the state has to guarantee the

delivery of goods or provision of services to the population, for this role the

Budget For Results (BfR) approach was implemented in order to optimize public

services to solve social problems by implementing a culture of evaluation and

accountability to all public entities of the state. (Peñaloza-Vassallo, K, Gutiérrez-

Aguado, A, & Prado-Fernández, M., 2017)

The public budget allocated to all public entities of the state is managed through

SIAF and the follow-up is done through the user-friendly platform. In Peru, since

1997, the Ministry of Economy and Finance (MEF) has implemented SIAF in all the

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Executing Units and national, regional and local government agencies through

training, workshops, dissemination and testing.

All these actions to improve public management in order to make the state's

service to citizens more efficient have their background in the 90's and 2000's

when political initiatives to modernize the state and modernize public

management arose.

The process of modernization of the state and public management applied in our

country is divided into two major periods. The first period, from the first term of

Alberto Fujimori, covers 10 years of regime, from 1990 to 2000. The second period

includes the mandates of Alejandro Toledo M., Alan García P., Ollanta Humala T.,

PPK, until Vizcarra, from 2001 to the present.

In the first period, the constitution was modified to adapt to a more open

economic system, creating the conditions for a more modern state, which, at that

time, did not yet have a plan for state reform, much less for public management.

In the second period, after the modification of the constitution, a series of state

reforms took place and all the efforts to modernize public policies became much

more systematic and orderly.

Here is something important that we should not overlook, prior to this whole

process of structural reforms that the country adopted both in the first and

second period was based on all the recommendations of the Washington

Consensus. (L., 2016), In this consensus carried out in 1989, a recipe was given

based on formulas of how the management of a modern state should be and there

were 10 formulas recommended for its application to all Latin American countries

where our country was one of the pioneers in applying them.

The state reforms of the first period span two lustrums and took place during the

two consecutive governments of Alberto Fujimori from 1990 to 2000.

In the first five years (from 1990 to 1995), as a reaction to the crisis of the

"heterodox" capitalist economic model of Alan Garcia's first government, a series

of structural reforms were implemented. It is here where the Washington

Consensus prescriptions were put into practice. The fiscal deficit inherited from

the previous government was confronted with the logic of the structural reforms

imposed by Fujimori's government; State revenues were increased and State

spending was reduced to the maximum. Restrictions were applied in hiring and

appointing more personnel for the State, more state companies were increased

to increase revenues, SUNAT was created.

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In the second five-year period (from 1995 to 2000), the reforms initiated in the

first period were continued, aimed at inserting the country into the external

market, after a long period of isolation. The Office of Modernization of Public

Management was created, and its immediate measures were to establish

strategic plans in the various ministries.

The National Planning Institute (INAP) was deactivated and its functions were

transferred to the MEF in order to obtain better results.

The state reforms of the second period comprise the last 15 years from the Toledo

government to the transitional government of Francisco Legasti. To describe the

reforms adapted in these last years prior to the bicentennial (2021) it is not

necessary to differentiate them, they all follow the same political line of state.

On January 30, 2002, the Framework Law for the Modernization of the State was

published, by which time President Alejandro Toledo Manrique was in office, and

this was the formal and legal beginning of the entire process of modernization of

the State:

i) State at the service of all citizens.

ii) Citizen participation is encouraged by facilitating various channels of

communication.

iii) Priority is given to establishing a more decentralized and deconcentrated

management.

(iv) Mechanisms are established to make management transparent.

v) Meritocracy is opened up by hiring more qualified and adequately

remunerated public servants;

Also noteworthy during this period of government is the drafting of the new

Organic Law of the Executive Branch (LOPE) published in El Peruano on December

20, 2007, which was completed in a period of no more than 180 days, the

beginning of the debate for the drafting of this law was in 2002. This organic law

proposes a new organization of the state in accordance with the new challenges

and objectives of the Peruvian state. (Government of Peru, 2007).

This law, authored by the executive branch, defines its main activities and defines

them with the term "Systems", which are divided into two, functional systems and

administrative systems.

The purpose of functional systems is to ensure compliance with public policies,

therefore, all state entities are responsible for implementing the strategic plans

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established and regulated by the executive branch. (Heber Cusma Saldaña Cusma,

Sara Arobes Escobar, 2020)

The functional system is based on two purposes: to ensure compliance with public

policies, and the participation of all or several State entities. We see that what is

fundamental is the execution and fulfillment of public policies, and the governing

entities are usually the ministries, since by their nature of being part of the

Executive Branch and being of national competence, they are the ones that can

efficiently execute public policies. In addition to the above, these systems define

the form of organization, new competencies and functions of the Executive

Branch. The relations between the Executive Branch, the Regional Governments

and the Local Governments are defined and established. New forms and

requirements are defined for the creation of Public Entities and the administrative

systems that guide the Civil Service.

The administrative systems are based on their purpose of regulating the use of

public resources in all public institutions of the state, the number of

administrative systems is established in eleven (11) which depend organically and

structurally on the Executive Power with the exception of the National Control

System (Government of Peru, 2007). The administrative systems seek to improve

the state's operation with efficiency and effectiveness, ensuring that the goals set

by each entity are fully met. Administrative systems depend on a governing body

that monitors and supervises them, or rather, they depend on a technical body;

in other words, they depend on a governing body. (Trelles, 2015)

The functional and administrative systems according to the LOPE law, are present

in the organic structure of the public sector entities as mentioned above, whose

purpose is to manage and regulate the use of state resources promoting

effectiveness and efficiency. In summary, the functional systems ensure the

execution and compliance of public policies using public resources, which are the

responsibility of the Executive Branch and all its agencies at the national level at

the three levels of government. Meanwhile, administrative systems are in charge

of regulating the use of such resources.

Also, in this process of structural reforms of the state we can highlight the Budget

for Results (BfR), a tool that emerges as a strategy of public management whose

purpose is to improve the levels of effectiveness and efficiency of the

implementation of public spending and whose resources go directly to the

population, with the characteristic of allowing and that these can be measurable

in their impact level. (Ministry of Economy and Finance, General Directorate of

Public Budget, 2016).

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This strategy began to be implemented in 2008 with five programs: 1) nutritional

plan; 2) maternal and neonatal health; 3) learning achievements at the end of the

third cycle of basic education; 4) access of the population to identity; 5) access to

basic social services and market opportunities; later in 2009, four more programs

were added. Currently we can see more than 100 programs. (MEF, 2021)

In 2013, Supreme Decree 004-2013-PCM, National Policy for the Modernization

of Public Administration, was published, here the actions of the policy of

modernization and administration of Public Management are established, the

vision, mission, principles and guidelines for an effective public management

aimed at providing quality service to citizens and the development of the country

are defined (Secretaría de Gestión Publica PCM, 2013).

Information Systems, as part of the axis of the modernization of public

management are tools or computer applications linked to an effective Public

Finance Management of modern governments of the countries of the globalized

world, it is also called Electronic Government that make intensive use of

Information and Communication Technologies, which are international

experiences applied in different areas and levels of government administration

and all its dependencies. (Avila Barrios, 2014)

SIAF emerged as such in the mid-1990s. This application is used to record and

articulate the budget execution processes in terms of expenditures and revenues.

It is also linked to the four administrative systems such as budget, treasury,

accounting and debt. Throughout its operation, SIAF has been improving and

expanding its coverage; today it covers almost all the Executing Units (more than

2,500) of both the national government (GN) and regional and local governments

(GR and GL), which makes it impossible to carry out budget execution outside this

system. The responsibility for the SIAF lies with the Ministry of Economy and

Finance (MEF), specifically in charge of the General Office of Information

Technology (OGTI), the central server is located here, permanently updating the

data as inputs coming from the governing bodies to facilitate their management

(Ministry of Economy and Finance, 2018).

The SIAF goes hand in hand with an application called "Consulta Amigable"

(Friendly Consultation), a portal easily accessible to the general public, it is an

information platform to visualize on the spot and in real time the budget

execution of all public entities in the country. The portal "Consulta Amigable" is

for general use and free access, it does not require an authorized user or password

to access the reports. Citizens can visualize and download the budget execution

of both expenditures and revenues.

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What we see until today is not everything yet, it can be seen that day by day new

tools are being adapted and it is announced that this process of technological and

computer modernization is pending, especially in reference to the execution of

spending, among the benefits of this technological system are the interfaces of

SIAF with other systems such as SEACE, SIGA , Public Investment and MEF.

(Secretary of Public Management PCM, 2017).

The executing units are the universe for this study, this is where the public budget

is executed, these entities are distributed in the three levels of government, they

report their budget execution on a daily basis, the visualization of such execution

is quantitative and qualitative and can be accessed through computer systems

such as SIAF and the friendly consultation application as well as through other

linked systems that are interrelated.

The sample and study environments are through computer systems linked to

public financial management.

The data and statistical reports on budget execution, both in terms of expenditure

and income, are updated on a daily basis through the computer systems, which

means that it is not necessary to observe or have contact with people in their

natural environments; everything is done through these computer systems.

To analyze the data, there is a universe of almost 2,500 executing units and close

to 800 budget documents, all connected to the user-friendly consultation

application (Presidency of the Republic, 2019).

It should be noted that immersion in these systems, such as the SIAF and the

Friendly Consultation, will provide the data required for the analysis.

Likewise, with respect to the veracity of the data, there is no risk of manipulation

or stimulation with respect to reality. The data are totally real.

The interesting thing about the SIAF is its mandatory nature, its use is mandatory

for all entities that make use of public resources, the obligation is by law. No entity

can be outside of what is established by law, no one can manage the state budget

at their own discretion or by other means that the law mandates.

The laws that order this legal mandate are the regulations of four administrative

systems linked to public finances, such as the budget, accounting, treasury and

debt systems, with the new law DL1436 is considering incorporating three more

systems, public investment, supply and human resources making a total of seven

administrative systems linked to the SIAF and all under the Ministry of Economy

and Finance. (Ministry of Economy and Finance, 2018)

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In the eighties, both in Latin America and the Caribbean, the SIAF began to be

used with the intention of improving public spending, as a response to the fiscal

and macroeconomic policy crises that were being experienced at that time. The

SIAF is predominant in all Latin American countries, each one with its own way of

administering it, the SIAF contributes to improve public spending, helps to

improve transparency, avoiding corruption and waste of public resources. The

SIAF improves the efficiency and quality of the management of public finances, it

could be said that these tools are recent but have contributed to improvements

in all aspects of public administration as making more effective control of both

income and public expenditure of state entities. (Carlos Pimenta and Antonio

Seco, 2019)

Public expenses are expenditures aimed at providing public services required by

all citizens; these expenses are executed by the various public entities that have

specific objectives and functions. Expenditures in the public sector are oriented

to current expenditures, capital expenditures and debt service, carried out by the

entities in accordance with their institutional functions and objectives.

The allocation of these expenditures must have an impact on a better quality of

efficiency, distribution in public production and that they bet on their final results

or impacts in social areas such as health, education and others. Initiatives to

improve the quality of public spending are already part of Latin American

governments that are already associated both with aspects of fiscal policy and

public management, these constitute institutional reforms in Latin America

(Marianela Armijo and María Victoria Espada, 2014).

Public expenditures are structured by classifiers approved by regulations in charge

of the General Directorate of Public Budget, this in order to homogenize and

standardize the codes very useful for analysis and statistics following this line of

classifications we have the following: Income Classifier, Expenditure Classifier,

Source and Item Classifier, Programmatic Functional Classifier, Institutional

Classifier, and the Geographic Classifier (Dirección General de Presupuesto

Público, 2018).

2. Materials and Methods

This research is of qualitative approach, according to its nature it is of basic,

analytical - descriptive and explanatory type. (Carlos Leonel Escudero Sánchez,

Liliana Alexandra Cortez Suárez, 2018), for its design was of case study, using

observation and Research of contents or normative documents, a period of

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analysis has been considered, based on obtaining and analyzing data from the

SIAF of all public entities in the country, the same that are contained and

published in the platform friendly consultation of the MEF, it is only observed, The

analyzed data represent the result of the day-to-day budget execution as part of

the action of public policies implemented by the national government, regional

and local authorities, the relationship presented in a period of time of 10 years

(2011 - 2020) so it is also said that this research is longitudinal.

For a better analysis, the research has been organized by four categories: by

institutional classification Who spends? by programmatic functional classification

What is spent on? by economic classification How is income and expenditure

structured? And finally by geographic classification Where is it spent?

The study scenario is made up of the information contained in the user-friendly

consultation platform whose data come from the SIAF of all the public entities of

the country, the state sectors, their respective budget sheets and executing units

of the three levels of government that represent the study scenario for this

research. They are those state entities that make use of public budget allocated

and are monitored through the SIAF their day to day executions and are visible in

the application of Friendly Consultation of the MEF.

For this research, the use of a representative population sample has not been

considered, since the sources from which the information will be obtained are

from all the state entities that make use of the public budget, helping to guarantee

the veracity of the research conducted on the budgetary management of the

three levels of government, for which the last 10 years were selected, considering

representative data of the study population.

As techniques for the present investigation, we have used the technique of

observation and the investigation of the contents of normative documents, in the

case of observation, it was carried out through virtual environments as a

qualitative research technique (Carmen Amelia Trujillo. Miguel Naranjo Toro.

Kennedy Rolando Lomas Tapia. Milton Merlo., 2019). Through this technique, we

proceeded to the review of information contained in the user-friendly

consultation platform whose data are from the SIAF of all public entities in the

country, then, to obtain more objective information and to be able to contrast the

variables to be investigated, documentary analysis was used. (Sampieri, 2014)

The procedure for the collection of information was through direct observation of

the information records or data published in the virtual environment of the

friendly consultation platform, which are from the SIAF of all public entities in the

country, also, we proceeded to select the data according to the categories and

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sub categories proposed and then the review of documents consisting mainly of

regulations from the virtual platforms of the ministries of the state. The

information used in both the observation and the documentary research

consisted of annual records from the year 2011 up to 2020.

For the analysis of the information content of the data, these have been

transferred to computers to be processed by means of computer tools, the

registry instrument was used since, based on the information extracted from the

friendly query reports, they have been processed in Excel records, eliminating

spurious data.

As scientific rigor, the information was collected first hand, being this information

reliable and valid since it is provided by the official pages of the Ministry of

Economy and Finance - MEF, in which year after year they update their respective

databases. The veracity and reliability of the information is guaranteed as it is

official State data.

For data processing and analysis it was necessary to use descriptive statistics,

which allows the collection, organization, systematization and processing of data

in order to accurately describe the variables to be analyzed, in this case the data

coming from the friendly consultation platform.

As a method of data analysis, we have first worked on the classification,

systematization, ordering and presentation (tabulation) of the information with

statistical tools and formulas and then analyzed the data information and the

reports obtained from the user-friendly consultation platform.

3. Results

For this research, the techniques of observation and documentary analysis were

used. In the observation, the behavior of data published in the transparency

platforms of the Ministries such as: MEF, PCM and CEPLAN, as appropriate, was

collected.

For the documentary review, we resorted to the publications of the Peruvian

government portal, the single digital platform of the Peruvian state and the

governing bodies of the administrative and functional systems, then the data was

organized and data processing was carried out to obtain the results and the

respective interpretation.

The results were obtained through statistical treatment with tables and graphs,

for their interpretation, analysis and discussion they were organized by research

categories and subcategories, all according to the stated objectives.

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This first category shows the results of those who spend the national budget that

is distributed annually.

The statistical information shows the total amounts of the annual budget that are

distributed to the national government, local governments and regional

governments, we can see that the largest amount corresponds to the national

government, from 2011 to 2020 exceed 50%, this is explained because in the

national government are all sectors whose governing bodies are the ministries, it

is precisely these functional systems are responsible for carrying out the public

policies of both state and government embodied in the strategic plans. It can be

noted that in 2020, due to the health crisis, the budget was increased. We also

verified that the annual budget is constantly increasing, which is a sign of an

increase of a greater amount with respect to previous years. The budget

execution expressed in percentages with respect to its PIM, expresses the ranking

of execution where the national government leads the highest expenditure

followed by the regional governments. Local governments are the ones that show

low execution, it can be observed that in the year 2020 both the national and local

governments had a slight drop in spending, being the regional governments the

ones that had the best spending performance.

Here is the distribution of the public budget according to the main functions that

the state fulfills, the execution is in charge of public entities that may involve one

or more ministries, we can see the budget allocated in different lines of action for

the fulfillment of the main functions of the state to the population. The tables

show 25 functions with their respective budget amounts, the execution of

spending corresponds to the state entities responsible for enforcing them, the

government applies resources to achieve national objectives and these are

embodied in their respective operational plans, the most prioritized functions are

Planning, Contingency Management and Reserve, Transportation, Health and

Education, allocating more than 10% of the budget, being Education that since

2011 has more than 17% of the budget allocated. Public policies are articulated

to the functions of the state, we can observe in Graph 3 that the education

function is the most prioritized. We can see then that there is concordance with

what is documented in the regulation that regulates the National Policies

(SUPREME DECREE Nº 029-2018-PCM) so we can assume that they effectively go

according to the public policies function of the state in which it is being spent.

Here we describe the grouping of revenues by the sources that finance the public

budget and the grouping of expenditures by generic, generic and specific

expenditure. By source of financing. As we can observe in tables 5, 6, in Peru we

have 5 sources of financing, of which the source of Ordinary Resources (OR)

stands out in more than 50% annually with respect to the other sources, likewise

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we can observe that this source of OR annually since 2011 the increase has been

growing. We can also observe that the source of Resources from Official Credit

Operations (Loans) is growing, even more so in the year 2020, the year of the

health crisis, this source has greater resources. A slight decrease can be observed

in the sources of determined resources (Canon) and own resources (own income).

As for the execution of expenditures by all sources, from 2011 to 2020 none of

them reaches 100% of expenditure execution, it can be observed that the source

of Ordinary Resources RO is the one with the best expenditure performance in all

years, followed by Resources from Official Credit Operations, Directly Collected

Resources, Determined Resources, respectively, with the lowest performance of

the source of Donations and Transfers.

By generic expenses. From table 6 and graph 6 we can observe that from 2011 to

2020 the highest proportion of the generic 6-26: Acquisition of Non-Financial

Assets of more than 30% per year, this expenditure consists of financing capital

goods or infrastructure projects that increase the assets of public sector entities,

followed by the generic 5-21: Personnel and Social Obligations and 5-23: Goods

and Services in that order are prioritized annually.

Geographic scope. In terms of budget allocation, Tables 6 and 7 and Graph 7 show

that the department of Lima centralizes more than 40% of the total budget at the

national level and this has been increasing from 2011 to 2020, and Graph 7 shows

that in 2020, due to the health crisis, there was a greater increase than in previous

years. After Lima, Ancash, Cusco, Cajamarca, Arequipa, Arequipa and Piura stand

out as the departments with the highest budget allocations and account for

between 3% and 5% of the total budget. On the other hand, the departments with

the lowest annual budget allocations are Apurimac, Huancavelica, Madre de Dios,

Ica, Pasco, and Moquegua, which have less than 2% of their budget

appropriations.

On the other hand, Table 8 and Graph 8 show the ranking of spending execution

by department, highlighting Callao, Lima, Amazonas, Madre de Dios, Loreto,

Ucayali, which exceed 80% of spending execution. On the other hand, the

departments with low spending execution performance are Ancash, Arequipa,

Tacna, Moquegua, Pasco, which are below 80% execution from 2011 to 2020.

In the research presented "Siaf and friendly consultation, analysis of public

policies in the framework of the modernization of public management", the data

that the friendly platform and budget management through SIAF are in line with

the public policies established in the national agreement, this can be corroborated

according to Acuerdo Nacional. (2016). "State Policies and Government Plans

2016-2021", likewise we can contrast with what is discussed by Gerardo Uña

(2012) in his book "Strategies for the development and implementation of

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Integrated Financial Management Systems Experiences and lessons for Latin

America" and (Carlos Pimenta and Mario Pessoa , 2015) in their book, "Public

Financial Management in Latin America: The key to efficiency and transparency"

point out that the SIAF is a system that serves as an input for decision making and

to achieve a more effective, efficient and transparent expenditure management

and most importantly the transparency of public financial management, given the

use of this system in Latin American countries who assume it to be fundamental

to monitor public resources, to measure fiscal stability and ensure sustainable

economic development.

Through the Consulta Amigable platform it is possible to monitor the budget

management of all entities in the country, the data need to be analyzed to be

evaluated according to the user's interest, public policies need to be materialized;

for this, the intervention of the state in the formulation, implementation and

evaluation is required, according to Gutiérrez, J.A., Restrepo, (2017). In his article

"Formulation, implementation and evaluation of public policies from the

approaches, purposes and functions of the State" precisely for the achievement

of these objectives in our there are normative mandates as the Presidency Del

Consejo De Ministros. (2018). Which approves the "Regulation that regulates the

National Policies DECRETO SUPREMO Nº 029-2018-PCM" that in a mandatory

manner the state policies and government policies are strategically planned and

executed, likewise the General Directorate of Public Budget. (2018). With the

"Decreto Legislativo N° 1440 Del Sistema Nacional De Presupuesto Pública". It

regulates in a technical and legal manner the management of the public budget,

also the Ministry of Economy and Finance. (2018). In addition, with the "Decreto

Legislativo 1436, Marco De La Administración Financiera Del Sector Público" with

this norm in a mandatory manner invoke to all entities the use of SIAF as the only

means for the management of public resources of the state, to finally everything

registered in such application we see reflected in the platform friendly

consultation. All citizens have free access to the data published in the friendly

consultation which we can visualize to better understand focusing from the

budget classifiers such as institutional, functional, programmatic, economic and

geographic.

5. Conclusions

According to the institutional classification, budget allocations are distributed

among the three levels of government; the largest amount of budget

appropriations corresponds to the national government; this is reflected from

2011 to 2020 because the national government manages and executes public

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policies on a sectoral basis. The national government is directly responsible for

the governing bodies made up of the different ministries, which are in charge of

executing public policies. In terms of expenditure execution, local governments

show low execution performance from 2011 to 2020. According to the

programmatic functional classification according to the user-friendly consultation

platform, there are 25 state functions in which the annual budget is distributed,

these functions fall under the different sectors and ministries, the execution is in

charge of public entities that may involve one or more ministries. Among all the

functions, the most prioritized in terms of budget are Planning, Contingency

Management and Reserve, Transportation, Health and Education, which are

allocated more than 10% of the budget, with the Education function having more

than 17% of the budget allocated since 2011.

According to the economic classification, the structure of revenues and

expenditures are technically grouped, we observe that revenues come from five

sources of financing. On the expenditure side, they are structured by generic, sub-

generic and specific expenditure. Regarding the sources of financing the source of

Ordinary Resources (OR) is the one that stands out in more than 50% per year

with respect to the other sources that since 2011 the increase in the amount has

been increasing. It is also observed that the source of Resources from Official

Credit Operations (Loans) is growing, even more so in the year 2020, the year of

the health crisis, this source has a greater increase in income. A slight drop can be

observed in the sources of determined resources (Canon) and own resources

(own income). In terms of expenditure execution by all sources, it can be observed

from 2011 to 2020 that none of the sectors achieves 100% expenditure execution,

but it is the source of Ordinary Resources that has the best expenditure

performance in all years, followed by Resources from Official Credit Operations,

Directly Collected Resources, Determined Resources, respectively, with the

lowest performance of the source of Donations and Transfers. On the other hand,

in generic expenditures, a greater proportion is allocated to generic 6-26:

Acquisition of Non-Financial Assets of more than 30% annually, this expenditure

consists of financing capital goods or infrastructure projects that increase the

assets of public sector entities, followed by generic 5-21: Personnel and Social

Obligations and 5-23: Goods and Services, in that order are prioritized annually.

By geographic classification, observing the friendly consultation platform, the

budget is allocated to the 25 departments of the country, each of these regions

have budget allocations, being the department of Lima the one that centralizes

more than 40% of the total budget at national level and this is increasing from

2011 to 2020, even more we can observe that in 2020 due to the health crisis it

had a greater increase compared to previous years. After Lima, the departments

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with the highest budget allocation of between 3% to 5% of the total budget are

Ancash, Cusco, Cajamarca, Arequipa and Piura. On the other hand, the least

favored departments in terms of annual budget allocation are Apurimac,

Huancavelica, Madre de Dios, Ica, Pasco, and Moquegua, which have less than 2%

of their budget appropriation. On the other hand, in expenditure execution by

department, Callao, Lima, Amazonas, Madre de Dios, Loreto, and Ucayali stand

out, with expenditure execution exceeding 80%. On the other hand, the

departments with low spending execution performance are Ancash, Arequipa,

Tacna, Moquegua, Pasco, which are below 80% execution from 2011 to 2020.

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