Document of The World Bank FOR OFFICIAL USE ONLY Report No: 28380 IMPLEMENTATION COMPLETION REPORT (IF-N0330 PPFI-Q0210) ON A CREDIT IN THE AMOUNT OF 15 US$ MILLION TO THE REPUBLIC OF BOLIVIA FOR A FINANCIAL DECENTRALIZATION & ACCOUNTABILITY PROJECT June 29, 2003 This document has a restricted distribution and may be used by recipients only in the performance of their official duties. Its contents may not otherwise be disclosed without World Bank authorization. CURRENCY EQUIVALENTS (Exchange Rate Effective December 31. 2002) Currency Unit = Boliviano US$ 1 = 7.7348 FISCAL YEAR January 1 December 31 ABBREVIATIONS AND ACRONYMS CAS Country Assistance Strategy CENCAP Training Center of the General Comptroller Office AG General Accountant Office CGO General Comptroller Office IADB Inter-American Development Bank IAU Internal Audit Unit IFMS Integrated Financial Management System ILACO Second Public Financial Management Operation ILACO II Financial Decentralization and Accountability Project IDA International Development Association IRP Institutional Reform Project MdH Ministry of Finance PHRD Japanese Trust Fund for Policies and Human Resources Development PPF Project Preparation Facility PSAC Programmatic Structural Adjustment Credit SAFCO Law 1178 of governmental administration and control SCAC Sub-Comptroller of External Audit in Constitutional Autonomies SCST Sub-Comptroller of Technical Services SICOES Governmental Procurement System of Bolivia SIGADE UNCTAD's Public debt management system SIGMA The new Bolivian Integrated Financial Management System SIIF The previous Bolivian Integrated Financial Management System UNCTAD United Nations Conference on Trade and Development Vice President: Davis de Ferranti Country Director: Marcelo Giugale Sector Manager: Ronald Myers Task Team Leader/Task Manager: Edgardo Mosqueira BOLIVIA FINANCIAL DECENTRALIZATION & ACCOUNTABILITY PROJECT CONTENTS Page No. 1. Project Data 1 2. Principal Performance Ratings 1 3. Assessment of Development Objective and Design, and of Quality at Entry 2 4. Achievement of Objective and Outputs 7 5. Major Factors Affecting Implementation and Outcome 15 6. Sustainability 16 7. Bank and Borrower Performance 17 8. Lessons Learned 19 9. Partner Comments 20 10. Additional Information 20 Annex 1. Key Performance Indicators/Log Frame Matrix 21 Annex 2. Project Costs and Financing 23 Annex 3. Economic Costs and Benefits 26 Annex 4. Bank Inputs 27 Annex 5. Ratings for Achievement of Objectives/Outputs of Components 29 Annex 6. Ratings of Bank and Borrower Performance 30 Annex 7. List of Supporting Documents 31 Annex 8. Borrower ICR 32 Project ID: P040110 Project Name: FINANCIAL DECENTRALIZATION & ACCOUNTABILITY PROJECT Team Leader: Edgardo Mosqueira TL Unit: LCSPS ICR Type: Core ICR Report Date: June 29, 2004 1. Project Data Name: FINANCIAL DECENTRALIZATION & L/C/TF Number: IF-N0330; PPFI-Q0210 ACCOUNTABILITY PROJECT Country/Department: BOLIVIA Region: Latin America and the Caribbean Region Sector/subsector: Central government administration (90%); Sub-national government administration (10%) Theme: Decentralization (P); Public expenditure, financial management and procurement (P); Other public sector governance (S); Other accountability/anti-corruption (S); Other rule of law (S) KEY DATES Original Revised/Actual PCD: 05/09/1996 Effective: 11/19/1997 06/09/1998 Appraisal: 01/30/1997 MTR: 10/15/2000 03/19/2001 Approval: 08/05/1997 Closing: 01/31/2002 03/31/2003 Borrower/Implementing Agency: MINISTRY OF FINANCE (MOF)/MINISTRY OF FINANCE AND COMPTROLLER GENERAL Other Partners: STAFF Current At Appraisal Vice President: David de Ferranti S. J. Burki Country Director: Marcelo M. Giugale I. Guerrero Sector Manager: Ronald E. Myers S. Aiyer Team Leader at ICR: Edgardo Mosqueira J. Pollner ICR Primary Author: Hernan Pfluecker 2. Principal Performance Ratings (HS=Highly Satisfactory, S=Satisfactory, U=Unsatisfactory, HL=Highly Likely, L=Likely, UN=Unlikely, HUN=Highly Unlikely, HU=Highly Unsatisfactory, H=High, SU=Substantial, M=Modest, N=Negligible) Outcome: S Sustainability: L Institutional Development Impact: SU Bank Performance: S Borrower Performance: S QAG (if available) ICR Quality at Entry: S Project at Risk at Any Time: 3. Assessment of Development Objective and Design, and of Quality at Entry 3.1 Original Objective: The project development objectives at appraisal were the following: (a) Implementing a sustainable process of self-management in financial administration, while instituting sound financial management standards and systems in a critical mass of public entities. This would enable Bolivia to perpetuate institutional strengthening procedures covering newly decentralized sectors and municipalities and aim to incorporate at least 90 percent of total public funds administered in the country. These activities would be supported by the implementation of an integrated financial management system under the decentralized Prefectures, decentralized agencies, and municipalities, which would link into the national budget via a centralized financial management system operated by the Ministry of Finance (MdH). The private sector banking network would be deployed in providing the financial infrastructure for budget payments via electronic transfer. (b) Building up a strong public auditing function able to, in collaboration with private sector auditing firms, continuously review and evaluate financial performance and integrity of operations conducted by public sector entities. This shall include implementation of uniform, professional accounting and auditing standards across the public sector, auditing operations of the recently decentralized regional governments and municipalities, development and execution of anti-corruption audits covering large public overlays and contracts, and quality control of private sector audit standards. The project was intended as a follow-on operation to the Public Financial Management Operation (ILACO). In this manner, the project was designed to consolidate the implementation of the integrated financial information system (SIIF), extend the SIIF to the decentralized entities and municipal governments, and support the strengthening of the public sector auditing function. 3.2 Revised Objective: During the initial stages of the project, it was determined that the technical and operational capabilities of the SIIF had been significantly overestimated due to capacity and cost contraints encountered during the pilot testing of the initial rollout to the decentralized entities. Moreover, rapid echnological advancements in these type of systems funded by IBRD projects elsewhere opened up new and possibly more efficient alternatives for the design of the system. As such, IDA proposed to undertake a full evaluation of the proposed system expansion before any significant funding was committed to the expansion. An IDA mission conducted in June 1998 found critical deficiencies in the information system and related hardware. More seriously, a November 1998 IDA mission concluded that methodological and administrative constraints would preclude the achievement of the project objectives if the SIIF system were retained. These IDA missions identified the following deficiencies with regard to the SIIF system: (i) limited functionality; (ii) limited reliability with respect to the information generated; (iii) limited user friendliness; (iv) insufficient system capacity; (v) vulnerable security mechanisms; and (vi) the need for costly technical and capacity upgrades every three months, which limited efficiency and increased costs while the SIIF was offline. An additional difficulty was posed by the dynamic and rapid changes in the information technology industry, which effectively caused the SIIF to be outdated within a relatively short period. Very importantly, the assessments and the missions also focused attention on the fact that the project was risking becoming merely an informatics project rather than a project which produced deeper changes in public financial administration. Internally within the MdH there was a disconnect between its own Units and the integration efforts of the Implementation Unit. The different departments of the MdH offered little support for the development of their corresponding modules and allowed the continued use of parallel financial management sub-systems alongside SIIF. In turn, the system continued to be implemented - 2 - without the needed critical input and reform and thus lacked ownership. It was recommended that process reengineering particularly pertaining to budgeting and budget execution related tasks needed to be implemented before any modifications to the integrated financial management system took place. It was determined that the continued development and use of the SIIF system as such would preclude the satisfactory achievement of the institutional and administrative reforms anticipated under the project. To address these difficulties, IDA and the Government of Bolivia agreed during the April 1999 mission and in the subsequent 1999 Action Plan that it would be more efficient to establish a new more comprehensive financial management system that would integrate public sector management procedures with a unified database at the central government level. This meant that certain reengineering processes would have to take place alongside the development of the new system and all its modules. The 1999 Action Plan also called for deferring the project activities that related to the modernization and integration of financial management systems at the decentralized and local levels. This change in project design effectively modified the activities included under objective (a) of the project and was codified under an Amendment to the Credit Agreement that was approved by IDA in October 2000. This amendment primarily affected the component executed by MdH. Under this revised action plan, it was agreed that the Inter-American Development Bank (IDB) would finance the implementation of the financial management system (SIGMA) system at the municipal level. A similar action plan for the Prefectures was not completed until 2001, which led to the deferral of related project activities for these entities. Notwithstanding these difficulties, the redesign of the project led to significantly better results than originally foreseen at appraisal, especially at the central government level. In particular, the change in project design enabled the Government of Bolivia to replace the previous financial management system, SIIF. In addition to being largely obsolete, the SIIF system experienced numerous technical difficulties, lacked sufficient security protections, and was limited in its overall usefulness. This led to the development of the SIGMA system, a more complete, integrated, reliable, and viable system that has modernized, standardized, and rationalized the financial administration and management at the central government level. The SIGMA system has supported the integration of budget, accounting, and treasury activities. Moreover, the revised project design has improved the level of institutional dialogue and coordination between the central government and decentralized/local entities with respect to financial management activities. The project has also provided training to public officials as well as strengthening the legal and regulatory framework governing financial management activities. The October 2000 amendment to the Credit Agreement did not modify the objectives and activities being executed by the Comptroller General's Office (CGO). At the time, it was felt that the SAFCO Law (Law of Governmental Administration and Control) and supporting regulation (some of which was published after the project was initiated) formed the basis for strengthening the auditing function. Notwithstanding this, the original project design did not provide a clear definition of the goals, scope of work, and the associated milestones for strengthening the CGO. As a result, there did not appear to be a substantial improvement in the public sector auditing function at project end. In retrospect, the amendment to the Credit Agreement could have provided additional guidelines and greater detail with respect to the goals and activities included under the auditing component. 3.3 Original Components: At appraisal, the project consisted of a total of 9 technical components. The first 5 components involved the upgrade of financial management systems and support for institutional reforms within the associated public sector entities. MdH, in collaboration with regional governments, was responsible for implementing these activities. These components included the following: - 3 - Component 1: Implementation of Decentralized Integrated Financial Management Systems, included the development of a modernized and an automated integrated financial management system for the 9 regional prefecture governments, all decentralized entities, and selected municipalities. This component was also intended to support the translation of budget regulations into workable administrative procedures, the institutionalization of operating procedures for treasury transactions, and the implementation of financial accounting norms, as required under the SAFCO law. Component 2: Public Sector-Wide Integration via Installation of Telecom Links was intended to link decentralized and centralized financial and budget reporting systems as well as support national accounting reporting and comprehensive monitoring at the aggregate national level. Component 3: Budget Transaction and Payment Systems Modernization via Banking Network component was designed to link transfer mechanisms for public budgetary funds via the private sector banking system to increase the efficiency in the distribution of budget funds to the prefectures (general budget funds) to municipalities (public participation investment funds), and to central government agencies. Component 4: Dissemination of Financial Management/IFMS Operations, and Operationalizing Public Financial Regulations, comprised the integration, in a sustainable manner, of the central and decentralized financial management systems designed under the project. This component was intended to provide practical hands-on training in the use of the financial information systems and the specific application within each affected agency. Component 5: Project Operating Costs. This component covered the project coordination unit's operating costs including administrative and management staff, intra-country travel, dissemination of materials and publications, and equipment support. Activities listed under components 6-9 referred to and were under the execution of the CGO. These components included the following: Component 6: Government Audit Function ­ Strengthening Institutional Capacity for Central and Regional Comptroller Offices, and Evaluation of Decentralized and Municipal Sector Operations. Activities under this component centered on strengthening the institutional capacity of the CGO as well as expanding the scope and type of public audits to be undertaken by the CGO. Component 7: Implementing Audit Capability for Conducting Operational and Non-Financial Audit/Evaluation Techniques. This component involved strengthening of CGO's capacity to conduct operational audits, which included ex-post and in-process evaluations for investment programs, large public works, environmental operations, and other special audits. Component 8: Anti-Corruption Audit Techniques and Ethic Principles Dissemination, involved the development and implementation of forensic audit techniques (e.g. anti-corruption detection methods) and interface with financial and operational audits. Component 9: Public Sector Training in Accounting, Auditing and Financial Management. This component was intended to support the other 8 components by ensuring the widespread dissemination and sustainability of modernized financial management procedures and the incorporation of proper accounting and auditing norms. This component was placed under the purview of the Controller General's National Training Center (CENCAP). - 4 - 3.4 Revised Components: The financial management components and related project activities to be carried out by the MdH were modified as a result of the Amendment to the Credit Agreement signed in October 2000. These components were redefined as follows: 1. Development and implementation of the SIGMA system. For financial management activities at the central government level, the project scope was modified to include the: (a) redesign of budgetary procedures to evaluate and strengthen oversight in the use of financial resources; (b) reorganization of Treasury operations to carry out quarterly planning activities, to develop and implement the Single Treasury Account, and to improve the reliability of expenditure records; (c) development of automatic links for managing debt and accounting functions and improving oversight over public credit activities; and (d) the development of administrative sub-systems for the redesign and integration of budgetary, accounting, treasury, payment, personnel, procurement, and inventory activities. 2. Modernization and dissemination of public sector procurement activities. 3. Development and implementation of a centralized database that provides authorized public officials access to real-time and reliable financial transaction information through a secure system. This includes the installation of computer terminals connected to the system through a fiber optic network. 4. Development and implementation of policies and procedures to ensure the efficient operation of the SIGMA system, including the provision of technical assistance and training to key public sector officials and staff. In addition, the 1999 Action Plan established the following goals for the financial management activities executed by MdH: l Simplify the budget preparation process; l Ensure the collection of all financial information related to the budget; l Design methodology to program and evaluate the physical execution of the budget in conjunction with the Institutional Reform Project; l Implement the Single Treasury Account; l Reduce the number of transactions without corresponding budgetary receipts; l Carry out treasury activities in coordination with the budgetary system; l Integrate financial management activities carried out by the Central Bank with the bank accounts operated by the Treasury; l Integrate the SIGADE system and the central SIGMA system l Create a single registry for expenditure data for 14 Ministries, including all transactions related to commitments, accruals, and payments; l Implement integrated universal system for managing and administering financial information for all central government entities; l Define methodology for interfacing the public investment system with the central SIGMA system; l Ensure consistency between strategic objectives, products, and implementation; l Ensure the general acceptance of the new strategy and avoid the occurrence of independent initiatives not compatible with this new strategy; l Establish MdH as the governing entity for financial management information technology at the national level; l Define responsibilities for administering and maintaining the SIGMA at a functional level; and - 5 - l Implement effective standards for financial management activities and ensure that adequate controls are in place with respect to the implementation of these norms within established information technology platforms. It should be noted, however, that there were some notable differences between the activities defined in the 1999 Action Plan and the amended Credit Agreement. For example, the Action Plan proposed that the integration of the public investment system with the SIGMA system would be completed by December 2000. This was not reflected in the amended Credit Agreement. Finally, the revised project indicators, expected results, milestones, and potential impacts were not sufficiently defined in the revised project documents. The project activities under the purview of the CGO were not modified. 3.5 Quality at Entry: Quality of entry of the original project is rated as being satisfactory. The key project objective of ensuring the adequate administration, reporting, and tracking of public sector expenditures was largely consistent with the Country Assistance Strategy for Bolivia dated February 8, 1994. In particular, this CAS highlighted the need to assist the government in its program for modernizing public sector and strengthening public institutions. The project was also intended to increase transparency in government operations, improve the level of accuracy in the preparation and reconciliation of fiscal accounts, strengthen monitoring and oversight with respect to the management of financial activities, and increase efficiency in public sector operations. By supporting these objectives, the project was largely consistent with country-level goals delineated in the CAS. The project was to build on the outputs of the previous project which itself had at the time been a pioneer in the area of central public financial integrated systems and become again a pioneer in the decentralization of these same systems. In fact, similar type systems where starting to be launched throughout Latin America with funding from IBRD with considerable advantage in terms of gained expertise and new technological advances. However, the decentralization activities planned under the project at appraisal were somewhat ambitious given the encountered technical difficulties as well as the limited utility of the SIIF system. The length of time between appraisal of the project and the actual implementation of the project allowed for newer options in the technology to emerge, for success stories elsewhere to be known and also for a renewed interest from the GOB to support the project. Based on these assessments, IDA seized the opportunity to take on what turned out to be a more ambitious and comprehensive approach to the administration and integration of public financial management. During an April 1999 mission, IDA and the Government of Bolivia agreed to transfer the financing for the development and implementation of the SIGMA system within municipal entities to a parallel IDB intervention. This operation is financing the implementation of the SIGMA system in roughly 110 municipalities, an activity that remained ongoing at project end. In regard to the Prefectures, it was decided to that the implementation of SIGMA would be implemented and financed by a parallel IBRD Loan ­ PSAC II. To date, the latter has financed the implementation of SIGMA in the Prefecture of La Paz. - 6 - 4. Achievement of Objective and Outputs 4.1 Outcome/achievement of objective: Implementation of the unchanged objectives as well as those modified by the 1999 Action Plan and the Amendment to the Credit Agreement are considered to be satisfactory. a. Implementing sustainable financial administration system within a critical mass of public entities In regard to objective (a), the SIGMA system has been developed and implemented within a critical mass of central government agencies, including 14 government ministries. At project end, approximately 56 percent of government expenditures, 100 percent of the central government budget, and nearly 47 percent of all public sector expenditures (including local government and decentralized entities) are being processed by the SIGMA system. To date, the SIGMA system has been implemented within the central government and decentralized entities, and several municipal/local government entities. The wider implementation of the SIGMA as well as the maintenance and refinement of the system modules remains is continuing. These ongoing maintenance activities are part of the dynamic operations of the SIGMA system. A review by IDA has found that the information processed by the SIGMA is reliable, timely, and useful. Two separate projects, the PSAC funded by IBRD is due to finance the implementation of the system in the Prefectures and an IBRD project is programmed to finance the implementation of the system in 100 municipalities by end of 2005. As per the 1999 Action Plan and subsequent amendment to the Credit Agreement, the timetable for implementing the SIGMA system within local governments was deferred and, as a result, these activities were not covered by this intervention. This amendment also modified project design, activities, and schedule as well as scaled back the institutional strengthening activities within decentralized and local entities. Notwithstanding this change, a parallel IDB operation is supporting the installation of the SIGMA system at the local government level. With the eventual implementation of the SIGMA system in the Prefectures (being financed by another IBRD loan - PSAC 2) and in selected municipalities, the updated financial management system is expected to reach the original project goal of processing more than 90 percent of public sector expenditures. The tables below provide a summary of the progress achieved in the implementation of the SIGMA system at project end. Installation of the SIGMA System within Public Sector Entities at Project End Types of Institutions Total # of Entities # Entities with # Entities with # Entities without SIGMA on-line SIGMA off-line SIGMA installed Central Government (**) 25 24 0 1 (*) Decentralized Entities (**) 79 27 1 51 Prefectures (**) 9 0 1 8 Municipalities (**) 314 0 2 312 Non-Financial Public Enterprises (**) 22 2 0 20 Non-Banking Financial Entities (**) 6 3 0 3 Banks (***) 1 1 0 0 TOTAL 456 57 4 395 (*) The Legislative Branch has partially adopted the SIGMA system, while the Judiciary Branch will implement the system as part of the Institutional Reform Project (IRP). (**) After the amendment to the Credit Agreement was approved, SIGMA implementation was no longer part of the project. (***) The Central Bank uses SIGMA solely for public credit activities. - 7 - Estimated use of the SIGMA system within Public Sector Entities during FY2003 (in Bs.)1 Types of Institutions Budget SIGMA on-line SIGMA off-line Budget executed without SIGMA Central Government 12,509,266,861 10,990,151,290 --- 1,519,115,571 Decentralized Entities 4,241,502,646 957,109,131 --- 3,284,393,515 Prefectures 4,821,148,328 --- 1,079,397,794 3,741,750,534 Municipalities 2,314,727,298 --- --- 2,314,727,298 Non-Financial Public Enterprises 1,211,523,626 630,103,585 --- 581,420,041 Non-Banking Financial Entities 689,604,815 617,949,647 --- 71,655,168 Banks 466,418,615 --- -- 466,418,615 TOTAL 26,254,192,189 13,195,313,653 1,079,397,794 11,979,480,742 * Does not include transfers estimated at roughly Bs. 14.148 million Because the SIGMA system remains an evolving and dynamic financial management system, the assessment of its objectives, benefits, and impacts remains somewhat premature. It is clear at this stage that the implementation of the Single Treasury Account, the development of an electronic payment system, and the development of modernized budget and acquisition systems have significantly increased efficiency and reliability in the central government's financial management practices. These benefits include the following: (a) improved recording of financial information; (b) greater access to timely financial information; (c) improved efficiency and flexibility in the use of budgetary resources; (d) increased transactional efficiencies, (e) strengthened financial controls; and (f) improved integration within and among central government financial management functions (budget, accounting, treasury, etc). Although the SIGMA system is still being implemented, ongoing maintenance is being carried out with respect to the different modules. This is being done concurrently to ensure that the SIGMA remains dynamic and under constant improvement. Nevertheless, there are some key issues that still need to be resolved. First, IDA concerns regarding the AG's institutional capacity has delayed the transfer of the SIGMA system until it can be demonstrated that the AG can adequately assume the management of this system. The review of the AG's institutional capacity is being supported by an ongoing IDB intervention and a PHRD grant. Although not part of scope of the project, the SIGMA system has not fully been implemented within the Legislative and Judiciary branches, thereby only partially fulfilling Decrees #25775 and #26455. In addition, the following shortcomings have been identified: (a) difficulties regarding the timely closure of accounting records. (e.g., the annual accounting reconciliation for FY02-03 has not been completed by project end, especially for the decentralized entities and local governments.); (b) difficulties uploading public investment transactions onto the SIGMA system (which is made once per year on June 30); (c) inconsistencies regarding the discretional recording of budgetary expenditures (e.g. some expenditures recorded within the accounting module have not been recorded in the budget module); and (d) incomplete certification of information, which has limited the ability to evaluate the veracity and reliability of reported information. Finally, the frequent changes in the government's organizational structure due to the creation of new entities and the merging/closing of entities has produced a degree of uncertainty as to the validity of some of the reports issued by the system. The main progress achieved with respect to each objective and anticipated results are summarized in the table below. - 8 - Issue Goals expected Goal Results reached Reached Implementing financial Budget management procedures a. Simplify budget structure Y · Allocate budgetary resources within an aggregate structure b. Record all financial sources Y · Provide executing entities with the flexibility to reallocate budget resources c. Design methodology for planning and N · Identify and develop operational evaluating the physical execution of the indicators to measure the progress budget and coordinating these activities achieved with respect to the physical with the Institutional Reform Project execution of the budget within the 14 executing Ministries. Not achieved but in preparation Treasury a. Implement the Single Account within Y · Reduce the number of bank accounts the Treasury within the public sector to improve efficiency in the control and monitoring within a Single Account b. Reduce number of budget transactions Y · Ensure that the all payments have the appropriate documentation c. Integrate cash management activities Y · Ensure that cash payments have been with the budget function endorsed with respect to quarterly budget appropriations. d. Integrate Central Bank operations Y · Reduce the amount of floating debt and with the Treasury optimize the approval process for debt payments · Use the banking system in the operation of the Single Account e. Integrate SIGADE system with the Y · Administer internal debt and provide SIGMA system on-line information on internal debt transactions and levels. (Partially Achieved) Accounting a. Carry out single recording of Y · Record budget data in real-time and committed, accrued, and paid ensure that the adequate controls are in expenditures in 14 Ministries place. · Record and transfer information relating to budget commitments, accruals, and payments. Recording and transfer of budget data is carried out at the individual workstations of users within the entities covered under the Project. This has enabled the generation of real time data and the use of "paperless" transactions. - 9 - Issue Goals expected Goal Results reached Reached SIGMA a. Implement single integrated Y · Reengineer financial management system for managing and processes under a framework approved by a administering financial activities governing entity. As mandated by Decree # within the Central Government and 25875, the SIGMA is the only system used the public entities covered under within the public sector with respect to the Project after the Credit was financial management activities. amended. · Integrate local SIGMA systems and provide real-time data to the central SIGMA system. Recording and transfer of real-time budget data. Provide user access at their workstations. Use of "paperless" transactions. · Record and accurately reconcile budget commitments, accruals, and payments with the accounting and other modules. · Integrate with public investment system, SIGADE. This has been partially achieved. Implementation of direct interface remains ongoing. b. Define the methodology for Y · Methodology was developed in 2001 integrating the SIGADE system for and public investment data is being public investment activities with the transferred on-line to the budget module. SIGMA system. · Transfer of the SIGMA to the AG was c. Transfer to the SIGMA to the AG N pending. within MdH Consultative and a. Ensure consistency in strategies, Y · Polices consistent with the integrated Coordinating Committee for outcomes, and support through system implemented within the the ILACO and PRI projectscoordinated implementation beneficiary entities. · Resources efficiently used in both programs MdH will instruct the a. Ensure the acceptance of the new Y · Successful implementation of the SIGMA Ministries with respect to financial management strategy and system in 14 Ministries based on the financial eliminate independent initiatives that consistent standards and regulation. (By management system and are incompatible with this strategy. law, all institutions with or without the created a Informatics SIGMA system must use the SIGMA Unit methodology in carrying out their financial transactions) · Development of national system with consistent standards for equipment and software that facilitates integration among Central Government agencies as well as with the national banking network. - 10 - Issue Goals expected Goal Results reached Reached Centralized a. Define functional roles and Y · The SAFCO Law (#1178) established that administration of the responsibilities for administering and the Accountant General's Office (AG) financial management maintaining the SIGMA system. within the MdH would be the system system administrator with the mandate to develop, operate, maintain the SIGMA system and ensure system integrity. SIGMA will be administered under an IDB project, as per IDA's recommendation, until the AG has sufficient institutional capacity to fully assume management of the SIGMA system. Hiring experts in a. Develop effective standards and Y · Develop precisely defined procedures for budgetary policies and regulation governing financial the SIGMA Treasury operations. management activities. · Hiring of experts to support a consistent b. Develop the financial Y and integrated system implementation. management system within an integrated and consistent informatics framework b. Building up a strong public auditing function Because the CGO has received technical assistance from a variety of donors and other sources, it is difficult to specifically isolate the specific impact that the project has had with respect to institutional strengthening of the CGO. Notwithstanding this, the project has provided technical assistance and training, which has contributed toward improving the CGO's institutional and administrative capacity, strengthened internal and external controls, increased the number of financial audits conducted, and increased its ability to conduct forensic and special audits. The project also supported the establishment of a complete and well-documented external legal and regulatory framework that has clarified its institutional mandate. Along these lines, the CGO has received technical assistance that has strengthened its organizational structure and has better defined its operational policies, procedures, and scope of activities. The ability of the CGO to obtain ISO 9000 certification is an important indicator of the progress achieved to date. Although the expected results were largely achieved, i.e. capacity was largely improved, the CGO reached ISO Certification and technical assistance helped strenghthen many aspects of the insitution, there are other political factors and weakenesses in governance within and outside the institution which undermined the potential of the technical assistance to lead to material improvements in the government's control function. In particular, there are a number of outstanding institutional weaknesses that still need to be addressed. These include: (a) the control function has not been sufficiently institutionalized and does not appear to be a strong priority. CGO's recommendations to central and local government institutions are sometimes ignored and/or not enforced; (b) training activities, especially in regard to the enforcement of ethics violations are not sufficiently supported; (c) quantitative goals relating to audits have not yielded tangible results; and (d) lawsuits filed by the CGO are not duly followed up by the Judiciary, creating a level of impunity that undercuts CGO's official position. The following table summarizes the goals and impacts achieved under the project. - 11 - Issue Goals expected Goals Results reached Reached Strengthening the institutional a. Develop offices nationwide Y l Produced 3,835 audit reports capacity of the central and with sufficient capacity to between 1998 and 2002. regional offices of the CGO and develop audits for the l Developed 16 regulations assessing the operations of the country's regions. governing external control decentralized and municipal b. Improve communications Y procedures. entities between Central office and l Developed more than 250 regional offices is achieved regulations covering internal on-line control procedures for 19 administrative systems. l Established on-line communications system between central and regional offices l Achieved International Certification of Quality 1SO 9000/04.\ l Transfer of the SIGMA to the AG is pending Improvement of institutional a. Establish the Sub-Comptroller Y l Increased the number of capacity to conduct financial, of Technical Services (SCST). technical audits conducted by 39 operational, performance, b. Develop sufficient institutional Y percent environmental and forensic capacity to conduct forensic l Conducted 1,316 forensic audits audits. Development of audits. between 1998 and 2003. anti-corruption techniques and l Provided training in carrying out dissemination of the Ethics Code. forensic audits to more than 50 public officials. l Operational audits have assisted in detecting weaknesses in the controls within public entities (this result has been partially achieved) Building institutional capability a. Institutionalize CGO Partially l Sub-comptroller of External of regional Sub-comptroller activities at local level and Audits in Autonomous offices in the areas of audit establish Sub-comptroller of Constitutional Entities (SCAC) training, and in the subsequent External Audits in has been established. This has implementation of government Autonomous Constitutional not significantly improved auditing in regional and Entities (SCAC). efficiency with respect to municipal government agencies. external controls. l Through more than 2,700 training events, an estimated 67,000 auditors have received training from 1998 to 2003. l Evidence of audit reporting and auditing capability at the regional level would be based on published audits produced therein, and a quality check on such audits. The capacity of the CGO to carry out financial, operational, technical, special, and forensic audits has also increased during the course of the project. It should be noted that although the CGO evidenced strong overall progress, there was a degree of slippage in some areas, especially in conducting operational audits. In all, the CGO has conducted 3,671 audits and inquiries from 1998 to 2003. The annual number of audits carried out by the CGO by audit type is summarized in the table below. - 12 - Audit Type 1997 1998 1999 2000 2001 2002 Financial audits 51 53 65 58 58 55 Operational audits 87 127 43 46 58 33 Public Investment project audits 1 1 Special audits 177 193 267 314 273 226 Environmental audits 3 5 5 5 Assessment of Internal Audit Units 42 44 61 33 37 40 Assessment of Legal Units 16 41 43 37 Inquiries 3 6 7 10 23 Monitoring of Progress 181 238 253 302 347 241 TOTAL 538 658 714 806 832 661 4.2 Outputs by components: The achievement of the components as listed at appraisal and modified by the Amendment to the Credit Agreement is considered to be satisfactory at project end. A more detailed description, provided below, presents the analytical basis for this overall rating. Component Description Rating Outputs Activities to be undertaken by MdH 1 Development and Satisfactory SIGMA has been implemented within a critical mass of implementation of the Central Government agencies. Roughly 56 percent of SIGMA government expenditures, 100 percent of the central government budget, and nearly 47 percent of public expenditures are processed by the SIGMA system. The following activities have also been achieved under this component: Developed SIGMA system, an electronic system for archiving financial data. The SIGMA is comprised of the budget, procurement, personnel, treasury, public credit, and accounting modules. Developed procedures and standards governing financial Developed procedures and standards governing financial management activities within the public sector. Developed an asset registry Developed the national beneficiary registry Developed the Single Account, including the closure of numerous bank accounts Established electronic payment transfer as the sole payment method Prepared Central Government financial statements for fiscal year 2001 and 2002 and the dissemination of this information upon user request Prepared financial statements for the DUF, FPS, FNDR, and SIN for fiscal year 2002 and the dissemination of this information upon user request Enacted DS 25875, which established the legal and regulatory framework governing the establishment, use, and oversight of SIGMA system and the Single Account. Enacted DS 26455 which established the legal and regulatory framework governing the use of the SIGMA within the Judicial and Legislative branches, legalized the use of information generated by the SIGMA, and established security procedures for the SIGMA - 13 - Component Description Rating Outputs 2 Updating and public Satisfactory Established the SICOES, an information system for public dissemination of procurement procurement procedures within the public Carried out 51 training events sector Published 4000 copies of the "Regulation of the Procurement of Goods and Services." 3 Strengthen the capacity to Satisfactory Modernized computing equipment to enable the processing process and transfer of financial and transfer of financial data using fiber optic, LAN/MAN data (using fiber optic, and satellite technologies. LAN/MAN, and other Developed design and framework that permits adequate technologies) and improve the service levels within the financial management system data processing capacity within Developed a modern network and internet/intranet server that the public sector. meets system needs. 4 Dissemination, training, and Satisfactory l Carried out 34 training events regarding the conceptual expansion of financial design of the SIGMA, attended by 1,619 public officials. management systems within the l Carried out 40 training events regarding the computing public sector applications and operating procedures of the SIGMA system, which was attended by 1455 public servants through the August 2003. Components to be executed by the CGO 6 Strengthening of the government Satisfactory l Carried out institutional strengthening activities in a auditing function and assessment satisfactory manner. This has not led to substantial of the decentralized sector improvements of government control activities. l Established regional offices with sufficient capacity to audit public entities in all the regions of the country. l Prepared 3,671 audit reports between 1998 to 2002 l Issued 16 external control regulations. l Issued 250 internal control regulations corresponding to the 19 administrated systems overseen by the CGO. l Developed Intranet links between the CGO's offices 7 Improving institutional capacity Satisfactory l Carried out institutional strengthening activities in a to carry out operational and satisfactory manner. This has not led to substantial special audits improvements of government control activities. l Created Sub-Comptroller of Technical Service, which is responsible for auditing technical areas (e.g. public works environmental, informatics and computing, etc.) l Trained 50 auditing to carry out technical audits 8 Development of techniques for Satisfactory l Carried out institutional strengthening activities in a detecting and preventing satisfactory manner. This has not led to substantial corruption as well as improvements of government control activities. disseminating ethical principles l Provided training courses in forensic accounting within the public sector l Carried out 1,316 forensic audits between 1998 and 2003 l Developed Ethics Code of the CGO and issued supporting regulations 9 Training to public sector Satisfactory Carried out institutional strengthening activities in a officials in accounting, satisfactory manner. This has not led to substantial auditing, and financial improvements of government control activities. administration procedures, Conducted 2,700 training events, attended by more than 67,000 public officials Developed 67 courses for instructors, which provided training in financial management procedures. Developed annual training plans. - 14 - 4.3 Net Present Value/Economic rate of return: Not applicable 4.4 Financial rate of return: Not applicable 4.5 Institutional development impact: The institutional development impact engendered by the project has been substantial. By project end, the SIGMA system has become the sole and universal system within the central government level for managing public funds, which has replaced the inefficient and outmoded SIIF system. Specifically, the SIGMA has had the following impacts: (a) standardized and simplified administrative procedures for budget commitments, accruals, and payments; (b) encouraged the use of results based practices in the management of financial information; (c) increased efficiency, timeliness, and reliability of financial information generated by the public sector; (d) required public institutions to increase institutional capacity in order to implement and maintain the SIGMA system within their respective entities; (e) increased the level of transparency and efficiency in the use of public funds; and (f) significantly reduced discretional decisions with respect to payments. Moreover, the institutional impact resulting from the project, especially with respect to the management and control of public funds, is expected to increase once the SIGMA system is fully implemented within all public sector entities. With respect to the public sector audit function, the project has also supported the institutional development of the CGO. The CGO is better equipped to conduct external control activities in all the country's regions. Along these lines, the CGO has recently obtained ISO 9000 quality certification with respect to external government controls. Nevertheless, concerns exist regarding the ability of the CGO to enforce its findings and recommendations of its audit. IDA has also voiced concerns regarding the ability of the AG to assume the management of the SIGMA system. A review of the institutional capacity of the AG with respect to its ability to administer and oversee the SIGMA has recently been initiated. These activities are being supported by an ongoing IDB intervention and a PHRD grant managed by the World Bank. 5. Major Factors Affecting Implementation and Outcome 5.1 Factors outside the control of government or implementing agency: Weak legal and judicial framework. Although the Government has signaled its intention to combat corruption, the ability of the government to carry out external control activities is constrained by a weak legal framework and judicial system. This has made it difficult to enforce existing regulation and prosecute violations, which has limited the credibility of external control activities. Moreover, some public entities continue to interpret existing laws and regulations in a discretionary manner, reducing the reliability and timeliness of financial information generated by their respective entities as well as putting pressure on the viability of their internal control mechanisms. The extent that the weak legal and judiciary framework affects the implementation of auditing activities tends to vary among public sector entities. 5.2 Factors generally subject to government control: Insufficient government commitment during the initial project period. During the first few years of the project, the Government did not demonstrate sufficient commitment with respect to project execution, leading to implementation delays and reduced project activity. The change in government administrations resulted in a stronger commitment toward the project, which led to a faster implementation pace and - 15 - increased efficiency in the management of project operations. Weak Internal Auditing Units. The Internal Auditing Units (IAUs) within each of the centralized entities remain relatively weak and lack sufficient resources. This has limited the effectiveness of internal controls activities and reduced the ability to carry out enforcement activities. The control function and respect for internal rules and procedures should be given greater priority for internal control activities to be more effective. Late reporting of financial information. The procedures underlying the preparation and reporting of financial information remains overly flexible and somewhat unsystematic with inadequate enforcement mechanisms to ensure the timely reporting of financial implementation. Despite the legal requirement that mandates the closing of public accounts for the previous fiscal year prior to June 30, public sector agencies were reporting their financial information on or after this date for FY 2001 which impacted the reliability of public accounting data. While the situation had reportedly improved in the fiscal exercise for 2002, the existence of a single accounting system has effectively compounded this situation, since the financial information provided needs to be reviewed, verified, and approved for each agency before the government can commence the preparation of financial accounts for the next fiscal year. Thus, existing operating procedures need to be tightened to ensure that financial reporting is completed in a timely manner. 5.3 Factors generally subject to implementing agency control: Project costs at appraisal was estimated at approximately US$21 million with US$14.5 million to be provided by IDA and the remaining US$6.5 million was to be financed with US$ 4.0 million from government counterpart funds and 0.8 from USAID and US$ 1.7 from a Belgian Bi-lateral Grant. Although the project restructuring led to a redistribution of the amounts between components, the aggregate amount to be spent was not modified at the time. Nevertheless, total project costs were estimated at US$18.5 million at project end. IDA provided about US$14.0 million and the government provided an additional US$4.5 million. The flow of funds during implementation was sufficient to meet project needs. Project costs by component, procurement type, and financing sources are listed in Annex 2. This information has been reviewed under an independent audit. 5.4 Costs and financing: The cost of the Project was estimated at 21 million with actual costs amounting to US$ 18.5 million, US$14 million funds from IDA funds and the remaining US$ 4.5 million from government counterpart funds. The proposed grants from Belgium and USAID did not become effective. During the execution of the project the estimated amount was not modified. The restructuring of the project generated a redistribution of the expenses among the components, but not a modification in the global amount of the investment. The implementation costs of the project are showed in Annex 2 of this document. The flow of funds constantly responded to the needs of the project and was not a factor that affected the fulfillment of some of the components. 6. Sustainability 6.1 Rationale for sustainability rating: Project sustainability is considered to be likely, overall. By project end, the SIGMA system has been implemented within a critical mass of Central Government agencies, covering roughly 56 percent of the total government expenditures, 100 percent of the Central Government Budget. As per the 1999 Action Plan, the implementation of the SIGMA in the decentralized entities and local government entities was effectively deferred. However, these activities are being supported by an ongoing IDB operation. Project sustainability for the activities carried out by MdH is also supported by the enactment of the - 16 - SAFCO Law (#1178), which established that the AG would be responsible for administering the financial management systems for the public sector. Notwithstanding, IDA has requested that the AG's institutional capacity be analyzed to determine whether it has the ability to assume this responsibility. Concerns have surfaced regarding AG's ability to provide sufficient resources to manage, operate, maintain, and periodically upgrade the SIGMA and related systems. The review of AG's institutional capacity is being financed under a separate PHRD grant and has been initiated at project end. The government is also reviewing strategies for strengthening AG's capacity to oversee and manage the SIGMA system. Regarding the project activities implemented by the CGO, sustainability appears to be likely given that project activities were financed entirely using its own resources. Along these lines, the CGO has operated with sufficient financial resources to carry out its mandate relating to audit activities since its inception. In addition, an adequate legal and regulatory framework is in place that permanently codifies and governs CGO's activities. Although CGO's capacity to investigate financial transaction has increased under the project, its enforcement mechanisms and ability to prosecute financial wrongdoings within the legal and judicial framework remains weak. 6.2 Transition arrangement to regular operations: Despite the progress achieved in the development and implementation of the SIGMA system, concerns remain as to whether the AG has sufficient institutional capacity to take over this system. No formal transfer mechanisms and attendant schedule have been delineated to date. Nevertheless, a level of continuity is being provided through an ongoing IDB intervention, which will permit existing operations to continue in much the same manner for an additional 2 years. During this period, the AG is expected to build up sufficient capacity to assume the management of the SIGMA system. The PHRD grant is also expected to support this transition. With respect to the public sector auditing function, the CGO has been able to build up sufficient institutional and administrative to oversee and carry out this function since the early stages of the project. In addition, the CGO has been able to undertake institutional strengthening activities using its own resources. It should be noted, however, that a stronger legal and institutional framework would bolster the ability of the CGO to enforce, prosecute, and possibly deter, financial violations. 7. Bank and Borrower Performance Bank 7.1 Lending: Bank performance during lending is rated as satisfactory. It should be noted, however, that the decentralization activities planned under the project at appraisal were, however, somewhat ambitious given the technical difficulties and limited utility of the SIIF system. Overestimation was due mostly because there was a considerable lapse of time between appraisal and effectiveness (about 18 months). In the meantime funds that had been allocated for project preparation (PPF) were used to identify client information reporting needs as this was the main concern for the users. It was only as the system prepared to accomodate these needs that it became apparent that there was a capacity issue with the then current SIIF platform and that new developments in the technology sector would better support the information needs. After some technical assessments by experts, it was recommended that that the best alternative was a system overhaul and to implement a system with the flexibility to meet all the demands. Nevertheless, project preparation defined a project structure that led to the quick identification of the emerging technical weaknesses of the SIIF, efficiently addressed these issues, and supported the development of the SIGMA system. - 17 - 7.2 Supervision: Bank performance during supervision is considered to be satisfactory. Once the weaknesses relating to the SIIF system were identified by late November 1998, IDA responded relatively quickly to diagnose the root causes, propose feasible solutions, and restructure the project to implement these remedies. This far-reaching change in project design and the implementation of related activities was carried out in close consultation and coordination with the Borrower. The Bank made a considerable effort to gain the support for the reestructuring of the project from the newly appointed Minister of Finance. These changes were formalized through the April 1999 Action Plan. As the action plan evolved and started a critical mass of changes, it was also decided that an amendment to the Credit Agreement would be necessary. This amendment was approved in 2000. IDA also supported the strengthening of the institutional and technical capacity of the executing agencies, including knowledge transfer between countries undertaking similar projects. This was an important element in the development of the SIGMA system. There were some difficulties relating to the procurement of goods by the Borrower, especially for the auditing component. This situation arose, in part, due to the lack of a coordinating unit within the CGO as well as inadequate support from the PCU (located within the MdH) in assisting the CGO in interpreting IDA's procurement procedures, resulting in delays and the partial eligibility of procured items. This was compounded by the fact that the CGO provided training to public officials on IDA procurement procedures without a complete understanding of these guidelines. In this manner, IDA should have been more proactive in providing support and technical assistance to the CGO with respect to its respective procurement guidelines, which could have potentially reduced implementation delays. Finally, it should also be noted that the project had 6 separate task managers during implementation and because of reorganizations within the Bank, the project was also transferred within sectors, decentralized to the field and centralized to headquarters once again. This change in TMs effectively limited continuity in project operations and weakened the level of supervision and the high-level on-going pressure by IDA needed with respect to the project. Greater continuity in IDA supervision would have facilitated and improved the level of assistance provided to the government. 7.3 Overall Bank performance: In general terms, IDA performance, overall, is rated as being satisfactory. IDA participation was crucial in financing experts that brought international expertise in the review of the SIIF systems and in the development of the SIGMA system. In addition, the Bank promoted an exchange of ideas and disseminated international best practices, which were important building blocks in supporting the technical and institutional development of the SIGMA system. Further, by linking the success of the SIGMA as a pre-condition for another IDA project, the project was given additional focus and support by the government as well. Borrower 7.4 Preparation: Borrower performance during preparation is rated as satisfactory. The Borrower demonstrated strong commitment during this stage. 7.5 Government implementation performance: Borrower performance during project implementation is rated as satisfactory. Government commitment initially flagged, but increased substantially after the change in government administrations and remained strong throughout most of the remainder of the project. - 18 - 7.6 Implementing Agency: Implementing Agency is rated as satisfactory. It should be noted that once the government renewed its support to the project, the implementing agency demonstrated a strong level of flexibility in restructuring the project as well as committment to implementing the revised project activities. 7.7 Overall Borrower performance: The Borrower performance is rated as being satisfactory, overall. Although the Borrower was a committed partner during project preparation, this level of commitment waned after the changes in government administrations. Once the project became a renewed priority, high commitment was maintained throughout the entire implementation period. The new government administration encouraged the revision of the project objectives as well as demonstrated strong leadership in implementing the activities associated with these goals. In particular, MdH was able to make up for lost in time in executing financial management activities. By project end, MdH was able to develop and implement an updated financial management system at the central government level that has a strong level of functionality and reliability in the management of financial information. 8. Lessons Learned Project design and budget should factor in the possibility of later upgrades to keep up with rapid changes in technology The principal lesson learned from this project is that system technology and software are constantly evolving. Therefore, a proper project design should include budgetary space for system and technological changes and the possibility for upgrades should be built into the design. This, in turn, would have facilitated the implementation of a functional and an operational financial management system not only within the centralized entities, but also within the decentralized entities and municipalities. Thus, an earlier diagnosis of system needs would have minimized financial and institutional resources. Once the decision to scrap the SIIF and develop the SIGMA was reached, the participation of external consultants supported the Government in delineating the requirements, developing the underlying methodology, and supporting the development of the SIGMA system. Results based indicators are critical for the achievement of project objectives Project indicators, as defined at entry, were not specific enough to provide meaningful results. This deficiency is reflective of both the learning curve at the time with regard to the development and use of indicators for IDA projects as well as for specific interventions in the financial management sector. An important example was the auditing component, which was successfully achieved as defined under the project, but failed to yield tangible results. Under the project, the CGO was able to increase institutional and technical capacity as well as increase the number of financial and special audits conducted. However, the number of audits conducted, which by itself is a reasonable measure of the investigative capacity of the CGO, is not a complete indicator of the viability and strength of the public sector control function, since it excludes enforcement. This investigative measure could have potentially been combined with indicators that provide stronger evidence with respect to the enforcement of financial controls, such as the number of cases prosecuted, the number of successful convictions, etc. In this manner, future projects should develop indicators that attempt to measure the progress achieved in relation to addressing the underlying deficiencies in the sector, including weaknesses in the legal and regulatory structure and the judiciary system, which has limited the ability to enforce financial control activities. Need for top level commitment - 19 - It is important that project ownership by the government and the implementing be maintained. Fluctuations in the ownership of the project, not in the least due to the frequent tumover in the executives of the MdH led to stagnation of the project during those times. In contrast, the CGO component, an autonomous agency, did not suffer from leadership fluctuations throughout implementation. It is also important that in order to minimize the risk of 'disintegration' of the system, it is imperative to ensure that a mechanism for coordination at the highest levels, and including all subsystems involved in financial management, be in place to continue to promote the reform. The coordinating mechanism will lead to sustainable efforts because those involved will take part in the decision leading to new changes. The strategic thinking needs to be headed, in the context of Bolivia, by the Minister himself and the technical coordination should report directly to his office. Linking of the project to a broader public sector reform agenda Within the first year of implementation the SIGMA system was linked to a parallel broader institutional reform project. Establishing SIGMA as a prerequisite for the Institutional Reform Project (IRP) and to the Programamatic Structural Adjustment Credit (PSAC) served to ensure continued coordination and pressure by IDA and government authorities to meet the goals of the Public Financial and Decentralization Project. Initially the design of the SIIF failed to adequately reengineer inefficient processes, limiting the potential benefits of the project. When the SIIF was redesigned during the course of project implementation (becoming SIGMA) we ensured that the design and implementation of the financial management system would rectify deficiencies in the current public financial management norms and procedures. Thus, outdated procedures were not carried forward into the automated system. Stability in Task Management While we normally emphasize the importance of having strong and constant technical leadership by the government, it is equally important to minimize turnover by IDA in the task management of the project. An unusually high turnover of task managers (four) up until 3 months from completion of the project resulted in breaks in the communication with the Borrower, resulting in one case in significant delays in the procurement of one component and eventually in delays in the closing of the project. 9. Partner Comments (a) Borrower/implementing agency: No comments (b) Cofinanciers: No comments (c) Other partners (NGOs/private sector): No comments 10. Additional Information - 20 - Annex 1. Key Performance Indicators/Log Frame Matrix Component executed by the MdH Impact Indicators Results - New SIGMA legal regulation approved and enacted for - Condition fulfilled all financial management functions. - Budgetary legal framework approved. - Condition fulfilled - Budget system implemented. - Condition fulfilled - 2001 Budget elaborate using the new SIGMA - Condition fulfilled methodology including all the financing sources. - Approved regulations in reference to the physical - Condition not fulfilled (the module has been not evaluation of the budget. developed) - Approved regulation about the Treasure Single Account. - Condition fulfilled - Treasure Single Account operating. - Condition fulfilled - Implemented procedures and methodology for eliminate - Condition fulfilled the expenditures executed with debit notes. - Approved procedures and methodology for the cash flow - Condition fulfilled preparation. - Implemented the module for the quarterly cash - Condition fulfilled assignment. - Vice-Ministry of Treasure and Public Credit operating - Condition fulfilled like bank for the public sector. - Direct payments to beneficiaries operating on-line for 14 - Condition fulfilled Ministries. - Central Bank administrate the Treasury bank accounts. - Condition fulfilled - Updating the agreement with UNCTAD and linking the - Condition fulfilled SIGMA with the SIGADE. - Approved regulations about the accounting single record. - Condition fulfilled - Implemented system with accounting and budgetary - Condition fulfilled execution information on real time. - SIGMA local functioning in the administrative direction - Condition fulfilled of each of the 14 Ministries for the budgetary execution. - SIGMA local functioning on network with all its modules - Condition partially fulfilled in all Ministries. - Integration of the Public Investment System with the - Condition not fulfilled (the module has been not SIGMA Central. developed) - To create the Committee of Coordination with the - Condition fulfilled indicated representatives, to specify the periodicity of the coordinating meetings, and to define its action plans for each project. - Documented communication regarding the instruction of - Condition fulfilled the use of the SIGMA in the public sector. - Information Technology Unit of the MdH established and - Condition not fulfilled (the Unit has been created but it is operating with evidence of the use of compatible standards not operative) in the public sector. Official assignment of the SIGMA administrator (The - Condition partially fulfilled (The CG has been assigned General Accounting Office has been suggested for this but it is not acting yet as the SIGMA administrator) assignment). Qualified experts hired under the project for the - Condition fulfilled development of SIGMA - 21 - Component executed by the CGR Impact Indicators Results - Execution of 545 external audits in 1997 - 538 Condition partially fulfilled - Execution of 587 external audits in 1998 - 658 Condition fulfilled - Execution of 636 external audits in 1999 - 714 Condition fulfilled - Execution of 677 external audits in 2000 - 806 Condition fulfilled - Municipalities and Prefectures satisfy international - Condition partially fulfilled standards of accounting and audit in 2001 - Execution of 2096 assessments of internal audit reviews - 2724 Condition fulfilled in 1997 - Execution of 2201 assessments of internal audit reviews - 2266 Condition fulfilled in 1998 - Execution of 2311 assessments of internal audit reviews - 2244 Condition partially fulfilled in 1999 - Execution of 2427 assessments of internal audit reviews - 2137 Condition partially fulfilled in 2000 - Execution of 47 evaluations of Internal Audit Units in - 42 Condition partially fulfilled 1997 - Execution of 52 evaluations of Internal Audit Units in - 44 Condition partially fulfilled 1998 - Execution of 55 evaluations of Internal Audit Units in - 61 Condition fulfilled 1999 - Execution of 61 evaluations of Internal Audit Units in - 33 Condition partially fulfilled 2000 - Development of 545 audit reports of diverse type in 1997 - 538 Condition partially fulfilled - Development of 587 audit reports of diverse type in 1998 - 658 Condition fulfilled - Development of 636 audit reports of diverse type in 1999 - 714 Condition fulfilled - Development of 677 audit reports of diverse type in 2000 - 806 Condition fulfilled - The CGR and its regional offices are properly equipped - Condition fulfilled and with personnel qualified to conduct financial, operational and anti -corruption audits in a regular base 2001 - Training of personnel specialized in special audits - Condition fulfilled. CGR have a program for massive (general auditors, lawyers of the CGR, and public training that has exceeded the values proposed in the servants) indicators for training CGR personnel as well as public servants - Execution of audits to 6 investment projects in 3 years - Information not available - Execution of audits to 12 large procurement contracts - Information not available - Detection of 3 embezzlement processes in 3 years - Information not available - Preparation and dissemination of a program of public - Included in the plan of training. ethics and transparency Training to public servants in accounting and audit - Condition fulfilled. CGR have a program for massive training that has exceeded the values proposed in the indicators for training CGR personnel as well as public servants. - 22 - Annex 2. Project Costs and Financing Project Cost by Component (in US$ million equivalent) Appraisal Actual/Latest Percentage of Estimate Estimate Appraisal Component US$ million US$ million 1. Implementation of Decentralized Integrated Financial 1.30 5.75 442 Management Systems (IFMS) 2. IFMS Public sector-Wide Integration 1.66 0.27 16 3. Budget transactions Payment Systems Modernization 1.73 0.35 2 4. Dissemination of integrated financial management 1.00 0.77 77 operations and public financial regulations 5. Project Operating Costs 1.11 1.49 134 6. Government Auditing strengthening and Decentralized 2.84 6.46 227 Sector Evaluation 7. Implementing audit capability for operational and special 1.33 1.39 105 audits 8. Anti-corruption auditing techniques and public sector 1.20 0.34 28 ethics dissemination 9. Training in accounting, auditing and financial 1.35 0.71 53 management 10. PPF 1.05 Total Baseline Cost 13.52 18.58 Physical Contingencies 0.50 Price Contingencies 0.50 Total Project Costs 14.52 18.58 Total Financing Required 14.52 18.58 The appraisal estimates for this table include only the cost of the project to be financed with the loan while the amount spent reflects the costs of the activities funded both by loan funds and government counterpart funds. Components 1-4 were reestructured during project execution into a different framework for the activities. For example, the amounts spent in component 1 reflect in reality the amount spent on the re-design of the central IFMS system not the decentralization of the system as the name of the component implies. For this reason, the actual amounts spent may not in some cases be directly comparable to the appraisal estimates. - 23 - Project Costs by Procurement Arrangements (Appraisal Estimate) (US$ million equivalent) 1 Procurement Method Expenditure Category ICB NCB 2 N.B.F. Total Cost Other 1. Works 0.00 0.00 0.00 0.00 0.00 (0.00) (0.00) (0.00) (0.00) (0.00) 2. Goods 0.90 1.20 1.18 1.70 4.98 (0.61) (0.80) (0.74) (0.00) (2.15) 3. Services 2.26 5.44 2.93 0.80 11.43 Consultants (1.30) (4.44) (2.73) (0.00) (8.47) 4. Training 0.00 1.00 1.81 0.00 2.81 (0.00) (0.80) (1.68) (0.00) (2.48) 5. Operating Expenses 0.00 0.69 1.10 0.00 1.79 (0.00) (0.40) (1.00) (0.00) (1.40) Total 3.16 8.33 7.02 2.50 21.01 (1.91) (6.44) (6.15) (0.00) (14.50) Project Costs by Procurement Arrangements (Actual/Latest Estimate) (US$ million equivalent) 1 Procurement Method Expenditure Category ICB NCB 2 N.B.F. Total Cost Other 1. Works 0.00 0.00 0.00 0.00 0.00 (0.00) (0.00) (0.00) (0.00) (0.00) 2. Goods 0.62 0.00 0.00 0.55 1.17 (0.56) (0.10) (0.43) (0.00) (1.09) 3. Services 0.00 0.00 0.00 2.24 2.24 Consultants (0.00) (0.00) (11.19) (0.00) (11.19) 4. Training 0.00 0.00 0.00 0.93 0.93 (0.00) (0.00) (0.91) (0.00) (0.91) 5. Operating Expenses 0.00 0.00 0.00 0.22 0.22 (0.00) (0.00) (0.83) (0.00) (0.83) Total 0.62 0.00 0.00 3.94 4.56 (0.56) (0.10) (13.36) (0.00) (14.02) 1/Figures in parenthesis are the amounts to be financed by the IDA Credit. All costs include contingencies. 2/Includes civil works and goods to be procured through national shopping, consulting services, services of contracted staff of the project management office, training, technical assistance services, and incremental operating costs related to (i) managing the project, and (ii) re-lending project funds to local government units. - 24 - Project Financing by Category (US$ millon equivalent) Category Appraisal Estimate Actual Percentage of Appraisal Bank Govt. Bank Govt. Bank Govt. Consulting Services and Training 10.95 1.45 11.21 3.17 102% 219% Goods and Equipment 1.03 0.74 1.09 1.17 105% 158% Operating Expenses 1.41 0.12 0.89 0.22 63% 193% PPF 0.83 Unallocated 1.11 Total 14.50 2.30 14.02 4.56 97% 198% - 25 - Annex 3. Economic Costs and Benefits For this project, it was not possible to calculate economic cost and benefits. - 26 - Annex 4. Bank Inputs (a) Missions: Stage of Project Cycle No. of Persons and Specialty Performance Rating (e.g. 2 Economists, 1 FMS, etc.) Implementation Development Month/Year Count Specialty Progress Objective Identification/Preparation 10/12/1996 4 Task Manager (1); Audit Expert (1); Financial Management (1); Systems Expert (1) Appraisal/Negotiation 2/21/1997 4 Task Manager (1); Audit Expert (1); Financial Management (1); Lawyer (1) Supervision 12/16/1997 2 Task manager (1); FM (1) 05/29/1998 1 Information System Spec. (1) S S 06/19.1998 2 TASK MANAGER / FINANCE S S (1); FM (1) 11/20/1998 2 FINANCIAL MGMT SPEC. (1); S S PUBLIC FINANCIAL SPEC. (1) 11/23/1998 2 T.M. / FINANCIAL (1); FM (1) S S 11/23/1998 1 FM Spec (1) S S 04/14/1999 2 TASK MANAGER (1); PS U S SPECIALIST (1) 01/28/2000 5 TASK MANAGER (1); SR. PSM S S SPECIALIST (2); SYSTEMS EXPERT (1); Economist (1) 11/10/2000 5 TASK MANAGER (1); SR. PSM S S SPECIALIST (2); SYSTEMS EXPERT (1); AUDIT EXPERT (1) 07/18/2001 2 Task Manager (1); Systems spec HS S (1) 11/16/2001 1 Task Manager (1) HS S 05/10/2002 4 Task Manager (1); System Spec. HS HS (2); Economist (1) 11/08/2002 4 Task Manager (1); System Spec. HS HS (1); PS Spec (1); Economist (1) 04/27/2003 2 FM (1); PS Spec (1) HS HS ICR 10/26/2002 1 Financial Management (1) 04/27/2003 2 FM (1); PS Spec (1) 09/04/2003 1 Management and Information Systems (1) - 27 - (b) Staff: Stage of Project Cycle Actual/Latest Estimate No. Staff weeks US$ ('000) Identification/Preparation 17.80 64.1 Appraisal/Negotiation 5.30 20.2 Supervision 97.85 384.0 ICR 3.2 25 Total 124.15 493.3 - 28 - Annex 5. Ratings for Achievement of Objectives/Outputs of Components (H=High, SU=Substantial, M=Modest, N=Negligible, NA=Not Applicable) Rating Macro policies H SU M N NA Sector Policies H SU M N NA Physical H SU M N NA Financial H SU M N NA Institutional Development H SU M N NA Environmental H SU M N NA Social Poverty Reduction H SU M N NA Gender H SU M N NA Other (Please specify) H SU M N NA Private sector development H SU M N NA Public sector management H SU M N NA Other (Please specify) H SU M N NA - 29 - Annex 6. Ratings of Bank and Borrower Performance (HS=Highly Satisfactory, S=Satisfactory, U=Unsatisfactory, HU=Highly Unsatisfactory) 6.1 Bank performance Rating Lending HS S U HU Supervision HS S U HU Overall HS S U HU 6.2 Borrower performance Rating Preparation HS S U HU Government implementation performance HS S U HU Implementation agency performance HS S U HU Overall HS S U HU - 30 - Annex 7. List of Supporting Documents Several Aide Memoirs, Staff technical notes, Project Status Reports, the Credit Agreement and its amendment, and the PPF and PHRD agreements; SIGMA global computing design; SIGMA conceptual model; SIIF managerial assessment executed by Marcos Makon, Ricardo Gutierrez, and Lidia Pinto; SIIF computing assessment executed by Maurico Mathov; SIGMA computing assessment executed by Miguel Solana; Government financial statement 2001; Central administration statistics 1991 - 2000; Tax co-participation Bulletin 1994 - 2001; CGR Guidelines for the assessment of its reginal offices; CGR Institutional memories 1992 - 2002; CGR Strategic Plan; CGR Government's Audit Regulation. - 31 - Additional Annex 8. [Borrower ICR] Evaluación Proyecto de Descentralización Financiera y Responsabilidad (ILACO II) CONVENIO DE CREDITO DE FOMENTO DEL FONDO INTERINO N 033 ­ BO COMPONENTE MINISTERIO DE HACIENDA Antecedentes El proyecto de Descentralización Financiera y Responsabilidad (ILACO II), en su componente a cargo del Ministerio de Hacienda, surge a raíz de las reformas establecidas en las leyes de Participación Popular y Descentralización Administrativa, como una necesidad de incrementar la capacidad de los gobiernos descentralizados y la administración de los recursos asignados a ellos por el gobierno central. En este sentido, el proyecto, tomando como base los avances logrados en materia de administración financiera durante la ejecución de la Segunda Operación para la Administración Financiera Pública (PFMO II), estaba orientado al establecimiento de sistemas integrados de administración financiera (Sistema Integrado de Información Financiera - SIIF) en un determinado número de entidades públicas (prefecturas, entidades descentralizadas y municipios) de manera que se incorpore en el sistema de la administración central, hasta un 90% de los recursos públicos administrados en el país. Objetivo original "Establecer sistemas integrados de administración financiera en las prefecturas, entidades descentralizadas y municipios seleccionados." Ejecución del Proyecto El convenio de préstamo fue firmado el 19 de agosto de 1997 y su ejecución se inició en enero de 1998, con el desembolso del PPF. En diciembre de 1998, el Ministerio de Hacienda, contrató una consultoría para evaluar el SIIF. Los resultados de esta consultoría mostraron problemas referidos al enfoque mismo del proyecto, indicando que éste se había convertido en un proyecto informático, desvirtuando el objetivo de la Ley SAFCO de modernizar el funcionamiento de los sistemas de administración financiera y control, para hacer más eficiente y eficaz la gestión de la administración pública. En marzo de 1999, el Ministro de Hacienda designa a la Lic. Ma. Del Carmen Zuleta Calderón como Directora Técnica, encomendándole la tarea de reorientar el enfoque del proyecto en función de los avances conceptuales y tecnológicos en materia de administración financiera pública. Dentro de este contexto, entre el 7 y el 14 de abril de 1999, una misión del Banco Mundial, luego de evaluar las necesidades de reestructuración del proyecto y determinar su voluntad para continuar con el apoyo, acordó con el Ministerio de Hacienda y la Dirección Técnica un plan de acción que considera el desarrollo e implantación de un nuevo Sistema Integrado de Gestión y Modernización Administrativa ­ SIGMA, sobre la base de los cambios conceptuales en los órganos rectores de los sistemas que regula la Ley 1178 "Ley de Administración y Control Gubernamentales", la ley N° 1654 "Ley de Descentralización Administrativa" y la ley N° 1551 "Ley de Participación Popular", que permita la generación de información financiera oportuna y confiable para el uso del Ministerio de Hacienda y las entidades del - 32 - sector público. El 31 de octubre de 2000 se suscribió la enmienda al Convenio de Crédito, documento en que se establece como nuevo objetivo el establecimiento de sistemas integrados de administración financiera en las entidades del sector público. A raíz de la modificación del objetivo del proyecto, sus componentes también fueron modificados tal como se muestra en la siguiente tabla. Componentes Originales Componentes revisados Parte A: Sistemas Integrados de Parte A. Sistemas Integrados de Administración Financiera. Administración Financiera (SIGMA). Desarrollo de sistemas de administración Desarrollo e implantación de sistemas de financiera modernos y automáticos para las administración financiera automáticos e prefecturas, entidades descentralizadas y integrados. municipios seleccionados para apoyar la a) Sistemas Centrales. Desarrollo de implementación de la reglamentación y sistemas centrales a ser implantados procedimientos administrativos en las unidades de presupuesto, presupuestarios, así como la tesorería, crédito público y contabilidad institucionalización de procedimientos de las entidades del sector público, operativos para transacciones de tesorería y la para proveer información financiera, implementación de normas de contabilidad contable y de control para la totalidad financiera establecidas en la Ley SAFCO, a de operaciones de dichas unidades. través de: b) Rehacer la estructura presupuestaria a. Modernización y computarización de para permitir la efectiva supervisión del los procedimientos operativos en el uso de los recursos frente a los área de tesorería (incluyendo resultados establecidos, administración de efectivo y deuda) c) Establecimiento de enlaces b. Implementación de procedimientos y automáticos entre la administración de sistemas contables , ejecución la deuda y la contabilidad para mejorar presupuestaria y elaboración de el control de la deuda pública y; reportes d) Establecimiento de sistemas contables c. Implementación de sistemas básicos (incluyendo los subsistemas administrativos automatizados en las de soporte) relacionados a operaciones prefecturas, que permitan realizar el diarias, para producir entradas seguimiento de inventarios, procesos simultáneas e integradas de de adquisición, personal y activos fijos. información presupuestaria, de d. Integración de los sistemas señalados tesorería y contabilidad en el punto anterior, en sistemas computarizados independientes para Subsistemas administrativos. Desarrollo de prefecturas y entidades subsistemas administrativos para las unidades descentralizadas y, operativas de las entidades del sector público e. Desarrollo de un sistema contable para para asegurar el registro y control de las proyectos financiados con recursos de operaciones diarias, incluyendo las siguientes instituciones financieras. áreas: presupuesto, personal, adquisiciones, inventario, tesorería y contabilidad. - 33 - Componentes Originales Componentes revisados Parte B: Integración de los sistemas de Parte B. Actualización de la reglamentación de administración financiera del sector público. adquisiciones y difusión de las adquisiciones. Desarrollo de enlaces de telecomunicaciones entre Diseño e implementación de una campaña de los sistemas de administración financiera y los diseminación para dar a conocer la normativa de sistemas de información presupuestaria adquisiciones a las entidades del sector público implementados bajo la parte A, orientados al establecimiento de un sistema integrado de contabilidad, nacionalmente integrado, que permita reportes y seguimiento de los gastos públicos, incluyendo: a) Conexión de los sistemas integrados de administración financiera de las prefecturas y entidades descentralizadas con el Sistema del prestatario, vía redes de telecomunicación. b) Instalación de redes de telecomunicación inalámbrica que permita la consolidación de información financiera, ejecución presupuestaria e información de deuda pública y, c) Desarrollo de procedimientos electrónicos en-línea para transacciones financieras y la instalación de los módulos para capturar dicha información de manera remota Parte C. Sistemas de transacciones Parte C. Capacidad de procesamiento en presupuestarias y pagos. Establecimiento de telecomunicaciones e información. procedimientos eficientes de transferencia de 1. Instalación de equipo especial para el recursos presupuestarios, orientados a permitir desarrollo de una base de datos central que permita una distribución más ágil del presupuesto a las a usuarios autorizados en las entidades del sector prefecturas y municipios seleccionados, junto a público acceder a información confiable en tiempo sistemas de inversión pública que trabajen como real, a través de un sistema automático, sin los apoyo a la presupuestación. costos y riesgos necesarios con centros de información dispersos y que asegure que todas las a) Transferencias automáticas de recursos a transacciones sean actualizadas instantáneamente. través de la red bancaria. 2. Instalación de terminales en las unidades b) Transferencia electrónica de registros y operativas de las entidades del sector público cuentas dentro de los sistemas de administración conectadas a través de una red de fibra óptica. financiera integrados centralmente. - 34 - Componentes Originales Componentes revisados Parte D. Diseminación de Sistemas Parte D. Diseminación, capacitación y Integrados de Administración Financiera. expansión de los sistemas de información Desarrollo e implementación de programas financiera. Desarrollo e implementación de para asegurar la operación eficiente de los programas para asegurar la operación eficiente sistemas establecidos en las partes A, B y C de los sistemas integrados de administración del proyecto: incluyendo la provisión de asistencia técnica y a) Provisión de asistencia técnica y entrenamiento a ejecutivos clave y funcionarios entrenamiento en la operación y operativos de las entidades del sector público. manejo de los sistemas a equipos claves de funcionarios en cada agencia ejecutora b) Llevar adelante talleres a nivel nacional a funcionarios clave de funcionarios del sector público en la operación y aplicaciones de los sistemas c) Llevar a cabo una campaña de diseminación del enfoque e impacto de la Ley SAFCO. Problemas que afectaron la ejecución del Proyecto Durante la primera etapa de la ejecución del proyecto se identificaron, a través de la consultoría de evaluación mencionada párrafos arriba, además de los problemas referidos a programación y administración presupuestaria, gestión financiera, materia informática, etc., problemas relacionados con la falta de compromiso político con la reforma de la administración financiera, la necesidad de una dirección técnica con amplia experiencia en el tema, la definición conceptual de la reforma y otros que incluyen a las funciones y atribuciones mismas del proyecto. A raíz de las modificaciones acordadas y el nuevo enfoque del Sistema Integrado de Gestión y Modernización Administrativa SIGMA, se vio la necesidad de cambiar la plataforma informática y el equipo computacional. Adicionalmente, tomando en cuenta anteriores experiencias, se identificó que uno de los principales problemas para la implantación del nuevo sistema en todas las entidades del sector público era la inexistencia del hardware requerido para su operación, aspecto que se convertiría en una seria amenaza para la obtención de los objetivos. En este sentido, se acordó que el Ministerio de Hacienda, a través del proyecto, además de actualizar el software y hardware central, debería dotar del equipo necesario a dichas entidades. Debido a que el Convenio de Crédito no permitía la adquisición de bienes o servicios de origen de los Estados Unidos, se suscribió un Pre Acuerdo de Reforma Institucional entre la Unidad Técnica de la Comisión Nacional de Integridad y el Ministerio de Hacienda, mediante el cual la mencionada Unidad Técnica, con cargo a los recursos del PPF 980-0-BO, proveería al Ministerio de los recursos necesarios para adquirir el sotware y hardware necesario para el desarrollo e implantación del SIGMA aspecto que fue fundamental para el logro de los objetivos del proyecto. - 35 - Resultados alcanzados. Sistemas Integrados de Administración Financiera (SIGMA). El SIGMA es un conjunto de políticas, principios, normas, procedimientos técnicos, herramientas informáticas, otros medios y/o recursos y, organismos, que intervienen en la planificación, gestión y control de fondos públicos; integra los sistemas de presupuesto, contabilidad, tesorería, crédito público, compras y contrataciones y, administración de personal, que operan en una plataforma informática actualizada y produce información en tiempo real. Bajo esta nueva concepción de administración financiera, el SIGMA se constituye en un sistema de gestión, orientado a reemplazar el flujo de papeles por el flujo de información computarizada, permitiendo: l generar registros simultáneos, diseñados bajo la concepción de bases de datos relacionales, a partir de una única carga de datos y producir múltiples combinaciones de información presupuestaria, económica, contable, de gestión, de inversión, etc., en distintos formatos; l relacionar la gestión con el registro permitiendo efectuarla en forma simultánea (tiempo real); l aplicar el principio de unicidad de caja utilizando la operatoria de la Cuenta Unica del Tesoro, de manera que los proveedores o beneficiarios que contratan con el Estado reciban sus pagos directamente en una cuenta corriente en la red bancaria adscrita; l operacionalizar los Principios de Contabilidad Gubernamental Integrada, facilitando la generación de información financiera y no financiera cumpliendo las cualidades de integridad, claridad, aplicabilidad, materialidad, confiabilidad, manifestación fidedigna, comparatividad, y oportunidad; l identificar a los servidores públicos responsables de cada paso dentro de los ciclos transaccionales en función a la asignación de funciones y niveles de responsabilidad de los usuarios mediante la determinación de roles específicos que deben cumplir; l utilizar la firma electrónica para la autorización de transacciones; l incorporar e integrar los procesos de administración de bienes y servicios y de personal l estandarización de hardware en las entidades del sector público para una adecuada conexión a servidores principales mediante cableado de fibra óptica. Los objetivos que se persigue con el SIGMA son: l gestión de recursos en un marco de absoluta transparencia, l generación de información útil, oportuna y confiable, tanto en detalle como sintética para los niveles de toma de decisiones, l promover economía, eficiencia y efectividad de la gestión pública l interrelacionar los sistemas de administración financiera con los sistemas de control interno y externo. El Sistema Integrado de Gestión y Modernización Administrativa SIGMA, fue aprobado mediante Decreto Supremo Nº 25875 de fecha 18 de agosto de 2000, para su implantación obligatoria en todas las entidades del sector público, previstas en el artículo 3 de la ley 1178. La aprobación del sistema se complementó con el Decreto Supremo N° 26455 de 19 de diciembre de 2001, en el que se estableció expresamente las responsabilidades del uso y administración de - 36 - información que se genera y transmite a través de los sistemas informáticos en el marco del SIGMA, su ámbito, las responsabilidades del uso y administración de información, generada, enviada, recibida, archivada o procesada, su validez y fuerza probatoria, responsabilizando a la máxima autoridad ejecutiva de cada entidad pública y los servidores públicos autorizados, de los efectos y consecuencias que pueda generar la incorrecta operación y/o utilización de estos sistemas informáticos, de la información procesada y enviada y del uso de los mecanismos de seguridad. Asimismo, amplio el ámbito de aplicación del Decreto Supremo N° 25875 a las unidades administrativas de los Poderes Legislativo y Judicial previstas en el Artículo 4° de la Ley N° 1178. De acuerdo al artículo segundo de la mencionada disposición legal, la implantación del SIGMA se debe efectuar en forma paulatina. La primera fase en forma oficial a partir del 2 de enero de 2001 en todas las entidades de la Administración Central y, a partir del mes de junio, en el resto de las entidades del sector público El SIGMA Central se encuentra funcionando desde el 2 de enero del 2001, con implantación paulatina hasta alcanzar al 31 de julio de 2003, 22 organismos de la Administración Central con 94 direcciones administrativas y aproximadamente 303 unidades ejecutoras, conectadas en línea. Adicionalmente, a partir de enero del 2002 se ha iniciado la implantación del SIGMA en la administración descentralizada, habiéndose alcanzado a la fecha, 24 entidades con 47 direcciones administrativas y aproximadamente 140 Unidades Ejecutoras. El Gobierno Municipal de La Paz, está operando en línea a partir del mes de Enero y Gobierno Municipal de Cochabamba, opera a partir del 16 de Junio de la presente gestión. La Prefectura Departamental de La Paz, se encuentra operando el SIGMA desde el 23 de Junio de 2003. La Universidad Mayor de San Simón en Cochabamba está operando en línea con el SIGMA desde la gestión 2002. Existe información presupuestaria financiera, económica y de gestión de los organismos de la administración central y de las entidades descentralizadas conectadas en línea y de las que operan a través de la Dirección General de Programación Financiera y del Dirección General de Contaduría. Dicha información se puede observar en los menús de consulta del SIGMA o en la página WEB www.sigma.gov.bo. Actualización de la reglamentación de adquisiciones En agosto de 1995 se aprobó la primera Norma Básica del Sistema de Administración de Bienes y Servicios (SABS), los avances en materia administrativa y los cambios introducidos por las reformas del Estado obligaron a una actualización de las mismas. El proceso de actualización de la normativa del Sistema de Bienes y Servicios, a cargo del Ministerio de Hacienda a través de la Unidad de Normas, incluyó la revisión de la normativa vigente en ese momento; la elaboración cinco pliegos modelo para obras, consultoría, seguros bienes y servicios; y le elaboración de contratos modelo. Como resultado de este proceso se obtuvo la última versión de las Normas Básicas, aprobadas mediante Decreto Supremo N° 25964 de 21 de octubre de 2000. Para la difusión de la normativa aprobada, durante la gestión 2001 se realizaron cincuenta y un eventos, en los cuales se capacitaron más de mil quinientos servidores públicos de aproximadamente - 37 - cuatrocientos ochenta instituciones de la administración central descentralizada y municipios. Adicionalmente se financió la publicación de 4.000 ejemplares de la normativa básica del SABS. Dentro del criterio del gobierno de dar transparencia a la gestión pública, el Ministerio de Hacienda, a través de la Unidad del Normas y con recursos del Proyecto ILACO II, ha desarrollado el Sistema de Información de Contrataciones Estatales SICOES, cuyo objetivo es brindar, a través de su página WEB www.sicoes.gov.bo, información oportuna y confiable al Estado y a la sociedad civil de las contrataciones que realiza el sector público. La información disponible de los procesos de contratación es la siguiente: l Convocatoria y Objeto de la contratación. l Pliego de condiciones y su costo. l Organismo(s) financiador(es). l Empresa adjudicada, ítems, precios unitarios y costo total. l Empresas que participaron en el proceso. l Recursos administrativos interpuestos (si hubieren). l Información sobre contrataciones por excepción (si hubieren). l Cuadros estadísticos de contrataciones del estado. l Programas Anuales de Contratación. l Normativa vigente. l Modelos de pliego de condiciones. l Modelos de reglamento específico para municipios, gobierno central y descentralizadas. l Cursos de Capacitación. l Listado de Entidades que no cumplen con la aplicación de las NBSABS en lo referente a la información oportuna al SICOES Capacidad de procesamiento en telecomunicaciones e información La tecnología utilizada para el SIGMA corresponde al modelo "tres capas", cuyas características de aplicación están enmarcadas a tres procesos bien definidos y separados, cada uno que funciona en una diversa plataforma: l La interfaz de usuario, que funciona en la computadora del usuario (el cliente). l Los módulos funcionales que procesan realmente los datos. Capa intermedia donde funciona el servidor de aplicaciones l Un sistema de administración de la base de datos (DBMS) que almacena los datos requeridos por la segunda capa. La solución tecnológica para la implantación del SIGMA en las entidades de la administración central y descentralizada está definida de la siguiente manera: La topología de la red es de tipo "estrella", conformada por tres tipos de nodos: l Nodo "0", corresponde al nodo central, ubicado en el Centro de Cómputo de la Contaduría General del Estado, del Ministerio de Hacienda. A este nodo se conectan vía canales de Fibra Óptica los switches de los nodos "1" l Nodos "1", que se encuentran distribuidos en ocho zonas geográficas de la ciudad de La Paz, donde se concentra el tráfico de las entidades ubicadas en cada zona. l Nodos "2", corresponden a las entidades que se encuentran conectadas a los nodos "1", a estos - 38 - nodo se conectan a su vez, las redes de cada una de las entidades. Diseminación, capacitación y expansión de los sistemas de información financiera. Para llevar adelante la capacitación del SIGMA, se diseñaron dos cursos, Diseño Conceptual y Aplicaciones Informáticas. El primero permite dar a conocer a los servidores públicos las bases conceptuales sobre las que se diseñó el sistema; en tanto que el segundo se dirige a la enseñanza de la aplicación práctica. Se dictaron 34 cursos de Diseño Conceptual a un total de 1.619 servidores; en el curso de Aplicaciones Informáticas se capacitaron a 629 usuarios en 40 eventos. Ambos cursos fueron dictados en coordinación con la Contraloría General de la República. Por lo expuesto en los párrafos precedentes, los resultados del Proyecto de Descentralización Financiera y Responsabilidad (ILACO II), se consideran altamente satisfactorios. Temas Pendientes Existen aún algunos temas que no estaban previstos en el convenio y fueron expresadas en la ayuda memoria de la misión de supervisión de fecha 7 al 10 de mayo de 2002, estos temas se refieren a: l Sostenibilidad. Administración del sistema, que está relacionada con la capacidad técnica institucional de la instancia que tomará a su cargo el SIGMA, las tareas a encarase deben incluir tanto la operatoria de la herramienta computacional, como sus actualizaciones tecnológicas en función de los avances que se vayan dando en el tiempo y a los aspectos conceptuales; l certificación de seguridad informática. Cuyo objetivo es el de garantizar el servicio que brinda el SIGMA en tiempo real a las entidades públicas, la inviolabilidad de la información en el proceso electrónico de datos, las soluciones alternas ante desastres u otros eventos imprevisibles que puedan ocurrir en el Nodo Central donde residen los servidores y equipos de comunicación sobre los cuales funciona el sistema y, l Implantación en el resto de entidades descentralizadas. Para posibilitar que las entidades descentralizadas que a la fecha no están conectadas en línea, registren sus operaciones desde el lugar donde se genera la información. Estos temas han sido considerados dentro de la Donación del gobierno japonés PHRD TF052116 Desempeño del Prestatario La identificación del proyecto por parte del prestatario estaba limitada a las condiciones existentes durante este período (existía un sistema informático en operación, la descentralización administrativa obligaba al gobierno a considerar fortalecimiento a las prefecturas y la participación popular a los municipios grandes), en este sentido, el desempeño del prestatario puede considerarse como satisfactorio. La participación del proyecto para la reorientación del proyecto demuestra la voluntad política de seguir apoyando la modernización administrativa del Estado y su predisposición a mejorar los sistemas existentes en base a conceptos más actualizados de gestión y tecnología, este aspecto puede considerarse como altamente satisfactorio. La ejecución del proyecto es considerada como satisfactoria debido a la respuesta de la Unidad Ejecutora a los cambios realizados, el apoyo otorgado por el gobierno a la implantación del sistema y - 39 - los resultados alcanzados en plazos relativamente cortos. Las lecciones aprendidas durante el período de ejecución pueden resumirse en las siguientes: l Liderazgo Técnico. La dirección del proyecto, juntamente con la participación de profesionales altamente capacitados y con amplia experiencia en el desarrollo e implantación de sistemas integrados de administración financiera fue uno de los aspectos primordiales para el éxito del proyecto. Antes de la reorientación del proyecto se identificó que un liderazgo sin experiencia técnica o con poco conocimiento de los temas financiero administrativos en el sector público, podía poner en riesgo la ejecución del proyecto. l Voluntad Política. Uno de los aspectos que determinaron el limitado éxito de las operaciones anteriores está referido a la ausencia de voluntad política o compromiso por parte de los niveles ejecutivos del gobierno. A partir de la designación de la nueva dirección técnica del proyecto, considerando el nuevo enfoque del SIGMA, se obtuvo un apoyo incondicional desde los niveles más altos del Poder Ejecutivo. Este apoyo se manifestó con la promulgación de Decretos supremos de aprobación de un único sistema ha ser utilizado, con carácter obligatorio, por las entidades del sector público, disminuyendo considerablemente uno de los obstáculos más comunes de los procesos de reforma, conocido como la resistencia al cambio. Desempeño del Banco La participación del Banco, en la etapa de diseño del proyecto puede considerarse como satisfactoria. Durante la etapa de ejecución, una participación más activa del banco hubiera permitido una reorientación más oportuna. Debe resaltarse de manera muy especial el apoyo recibido por parte del Jefe del Pilar Institucionalidad de la Misión Residente, a partir de la etapa de reorientación del proyecto, apoyo que fue vital, inicialmente para la continuación del proyecto y posteriormente y hasta la finalización del mismo con su decidido impulso tanto en los niveles del gobierno como en el ámbito de los organismos financiadores y países donantes. IMPACTOS Entre los impactos más relevantes, la implantación del SIGMA a la fecha muestra los siguientes: l Economías de escala, con un único sistema que procesa operaciones comunes de todas las entidades del sector público, incluyendo entidades financieras. l Pago electrónico directo a las cuentas bancarias de beneficiarios finales reemplaza al "cheque" como medio de pago, incrementando la seguridad y eliminando costos administrativos, l Ejecución del presupuesto y seguimiento en tiempo real de las transacciones efectuadas desde una Unidad Ejecutora. Los procesos son auditables totalmente en el sistema porque incluyen todas las operaciones (compras, almacenes, activos fijos y otros) l Incorporación al marco normativo nacional respecto de la validez y fuerza probatoria a la información generada, enviada, recibida, archivada o procesada a través del SIGMA. l Transferencias electrónicas entre cuentas, incluyendo operaciones multimoneda, suprimiendo costos bancarios. - 40 - l Disponibilidad de Información diaria de extractos bancarios, eliminando costos bancarios de emisión y demoras.Generación de registros de recursos y gastos en forma automática, desde la conciliación bancaria, brindando la situación financiera diaria del TGN. l Información gerencial a nivel jerárquico en línea y en tiempo real. l Transparencia en la información de la administración financiera gubernamental, disponible vía internet: l Ejecución del presupuesto, estados contables del sector público, operaciones de tesorería. l Proveedores, Contratistas y Agentes de Retención del Estado, consultan datos respecto a su Registro en sistema, estados de cuentas, facturas, pagos en trámite o ya procesados, sanciones impuestas. l Instructivos de formulación presupuestaria, resultados de la formulación, y otros; Manuales de Operación y de Usuario CONVENIO DE CREDITO NO33-BO BANCO MUNDIAL INFORME DE EVALUACION FINAL DE LA CONTRALORIA GENERAL DE LA REPUBLICA DE BOLIVIA 1. INTRODUCCION. En base a lo que establece el Manual Operativo del Banco Mundial y sus procedimientos, referidos a informes de cumplimiento de ejecución de proyectos, la Contraloría General de la República de Bolivia presenta a continuación el informe de evaluación de los componentes que fueron responsabilidad de la entidad desarrollar, con el propósito de cumplir a satisfacción con el objetivo fundamental del proyecto. A través del desarrollo de dichos componentes se describe objetivamente la evaluación del objetivo del proyecto y del propio desempeño de la entidad prestataria. 2. EJECUCION DEL PROYECTO Y EVALUACION DE LOS COMPONENTES En base a los objetivos del proyecto definidos en detalle en el "Documento de evaluación del Proyecto", que se resumen en el fortalecimiento de la función de auditoria y la capacitación del sector público en contabilidad, auditoria y administración financiera, se presenta a continuación la evaluación de los respectivos componentes. 2.1 FORTALECIMIENTO DE LA CAPACIDAD INSTITUCIONAL DE LA FUNCION DE EVALUACION Y AUDITORIA DEL PRESTATARIO Ante la necesidad de realizar un trabajo de seguimiento más efectivo y con el fin de fomentar el control interno en las entidades públicas, de manera de darle a este componente el rol preponderante que le corresponde dentro de la gestión de las entidades públicas, la Sucontraloría de Auditorías Internas existente hasta la gestión 2000 se convierte en Subcontraloría de Control Interno. De esta forma se establece un instrumento útil y efectivo a través del cual la Contraloría General de la República define normas, controla su aplicación, evalúa los informes realizados por las Unidades de Auditoría Interna (UAI)de las entidades auditadas y verifica el adecuado funcionamiento de estas unidades; para que el componente del control sea parte de la gestión eficaz y eficiente al estar inmerso en los procedimientos y procesos, coadyuvando a la reducción de riesgos y desviaciones. A pesar de este esfuerzo es pertinente mencionar que en Bolivia existen 225 unidades de Auditoría - 41 - Interna donde prestan servicios 731 auditores. Sin embargo, de los 314 municipios apenas 31 cuentan con unidades de auditoría interna. A pesar de ello la Contraloría General de la República ha emitido en los últimos seis años (1997-2002) un promedio anual de 2.800 evaluaciones sobre los informes de auditoría interna presentados por las respectivas UAI de las entidades públicas. Esta información en detalle se encuentra en la Memoria 1992-2002 de la institución. Al mismo tiempo se ha contribuido para que las UAI existentes en el país cuenten con instrumentos y guías que mejoren su labor técnica; en ese sentido, se elaboró la "Guía para la aplicación de los principios, normas generales y básicas de control interno gubernamental", acompañada de un anexo que contempla las principales actividades de control para cada sistema de administración. El control interno en la Administración pública es fundamental, porque contribuye al logro de resultados y de la gestión pública, pero sobretodo desarrolla una cultura de control que debe empezar en la máxima autoridad ejecutiva (MAE) hasta el nivel jerárquico más bajo de la organización. Lamentablemente hasta hoy son pocas las entidades públicas que detectan esta necesidad y aporte, por ello las principales deficiencias de las UAI se traducen en la falta de manuales de puestos, funciones y procedimientos, el incumplimiento a las Normas de Auditoría Gubernamental en lo que respecta a la ejecución de sus propias auditorías, la limitada asignación de recursos humanos en estas unidades y el inadecuado nivel jerárquico que se le asigna a la UAI dentro de la entidad pública. Ya es labor de las propias entidades públicas, las MAE y el Organo Rector de los Sistemas de Administración desarrollar planes y políticas más sólidas y objetivas que permitan alcanzar mejores resultados. Internamente, la Contraloría General de la República ha ido desarrollando una estructura organizacional acorde con los cambios que se fueron produciendo en el país. En ese sentido es pertinente mencionar el proceso de descentralización administrativa y la puesta en marcha de la Ley de Participación Popular que ha permitido la creación de varios municipios responsables por la administración de sus recursos. Es así que fue necesario crear la Subcontraloría de Auditoria Externa en Autonomías Constitucionales que tiene a su cargo la auditoria en gobiernos municipales; habiéndose elaborado guías para la evaluación técnica de obras públicas menores, evaluación del sector salud y educación, para la elaboración del informe sobre antecedentes, aspectos económico-financiero y sociales. También se creó la Subcontraloría de Servicios Técnicos que cuenta con tres gerencias de : Evaluaciones Ambientales, Evaluaciones de Obras Públicas y Evaluación se Sistemas Informáticos. En cada una de las citadas gerencias se desarrolló normativa interna y externa para el control gubernamental. 2.2 FORTALECIMIENTO DE LAS CAPACIDADES DE AUDITORIA PARA LAS AUDITORIAS OPERACIONALES Y NO FINANCIERAS Y EVALUACIONES Con el objetivo de poder llevar a cabo trabajos de auditoria técnicamente completos y uniformes en su ejecución (estandarización), en junio de 2002 la Contraloría General de la República ha obtenido la certificación ISO 9000/94 a todos sus proceso de auditoria y procedimientos vinculados. Esta certificación ha alcanzado a la Oficina Central de la entidad y todas las gerencias departamentales ubicadas en el país. También se ha actualizado las Normas de Auditoría Gubernamental, tomando en cuenta las Normas de Auditoria Generalmente Aceptadas, Normas Internacionales de Auditoria, además de coordinar normativa emitida por países líderes en la materia como las normas de la GAO de Estados Unidos de - 42 - Norteamérica. Esto ha permitido que las NAG sean perfectamente aplicables a las UAI y a las firmas de auditoria externa. Además se ha desarrollado la Guía de Evaluación de Gerencias Departamentales, instrumento con el cual es posible medir objetivamente los objetivos alcanzados por cada gerencia en materia de calidad en el trabajo, productividad, esfuerzo gerencial, capacitación, recursos humanos, administración de activos, costos, etc. En los últimos seis años se realizó un promedio anual de 66 informes de auditorías operacionales, cinco informes de auditorías ambientales anuales en los últimos tres años, un promedio anual de 44 informes de evaluaciones de las Unidades de Auditoría Interna, 36 informes de evaluaciones anuales promedio a Unidades Jurídicas en los últimos cuatro años y 274 informes de seguimientos como promedio anual desde 1997 hasta la gestión 2002. Se muestra claramente una predisposición por contribuir al mejoramiento de la gestión y administración de las entidades del Estado, a pesar de haberse producido una reducción del 7% en los recursos humanos de la Contraloría General de la República, de 1997 a la gestión 2002. 2.3 TECNICAS ANTI CORRUPCION La tarea de la Contraloría General de la República, además de sus atribuciones designadas por ley, ha estado también orientada a contribuir en la lucha contra la corrupción. En ese sentido, se han alcanzado los siguientes objetivos concretos que se han ido materializando a lo largo de los pasados años: l A través de otros medios de financiamiento se desarrolló labores fundamentales de apoyo para contribuir a combatir la corrupción, mediante la aplicación y puesta en marcha de nuevas acciones; entre las que se debe destacar el programa de auditoría forense que ha involucrado la participación de un grupo escogido de auditores y personal técnico de la Contraloría General de la República. Este esfuerzo representa un subcomponente del Plan Nacional Integridad dentro del marco de Reforma Institucional. Gracias a este programa se ha logrado capacitar a 75 servidores públicos de la Contraloría General de la República y a 22 funcionarios de otras entidades públicas. A partir del año 2002 se puso en vigencia la Declaración Jurada de Bienes y Rentas, a través de la instrumentación del Decreto Supremo 26257 que señala la forma y oportunidad de su presentación, bajo principios de universalidad, obligatoriedad, periodicidad y transparencia. Al 31 de diciembre de 2002 se recibieron las declaraciones de 20.788 servidores públicos de la categorías A y 133. 894 servidores públicos de la categoría B; lo que hace un total de 154.682 servidores públicos en todo el país. l En materia de auditorías especiales, que no necesariamente tienen una orientación "anticorrupción", sino que cumplen la función de realizar objetivamente un examen sistemático de evidencias relacionadas con desviaciones en el cumplimiento de disposiciones legales aplicables, estableciéndose, en su caso, indicios de respondabilidad por la función pública. En los últimos seis años (1997-2002) se emitieron 1.494 informes de auditoría especial, lo que representa un promedio anual de 249 informes. Además hoy se cuenta con aplicaciones informáticas como WIN IDEA que contribuyen a mejorar la calidad y alcance de las auditorías. l En materia de ética la Contraloría General de la República cuenta desde el año 2001 con el Código de Etica de la entidad, debidamente reglamentado. Este código toma en cuenta valores y principios que sustentan una administración y gestión responsable y transparente que contribuya a consolidar la conducta - 43 - moral del servidor público de la entidad hacia sus colegas de trabajo, hacia los intereses y objetivos de la institución y hacia la ciudadanía en general. 2.4 CAPACITACION EN CONTABILIDAD, AUDITORIA Y ADMINISTRACION FINANCIERA. A partir de 1999 la Contraloría general de la República impartió más de 450 eventos anuales de capacitación a más de 10.000 servidores públicos cada año en todo el país. Los eventos impartidos han tenido relación con temáticas de ética y transparencia, contabilidad, auditoría y administración financiera, además de los eventos vinculados estrictamente con los sistemas que trata la ley 1178. Dentro del programa de capacitación en técnicas de auditoría anticorrupción se impartieron cursos en auditoría forense, autodiagnóstico del papel del audigador (para auditores forenses), contabilidad y fraude, control interno para auditores forenses, estadísticas y probabilidades, equipos de alto rendimiento, ética y responsabilidad, fraude informático, fraude y corrupción, etc. Para el componente de difusión de principios de ética y transparencia se realizaron cursos en administración de bienes y servicios, organización administrativa, legal, programación de operaciones, administración de personal, y cursos introductorios de la ley 1178. En lo que respecta a la Ley SAFCO en Contabilidad, Auditoría y Administración Financiera se realizaron cursos en presupuesto, crédito público, contabilidad integrada, control gubernamental y tesorería. El CENCAP desde 1997 hasta el año 2002 ha capacitado en promedio a 12.400 servidores públicos en todo el país, el mejor comportamiento lo tuvo en la gestión 2001 con 17.002 servidores públicos capacitados en los sistemas de la Ley 1178, además de otros cursos que responden a ámbitos de aplicación específicos. La orientación fundamental de la labor del CENCAP ha estado dirigida a fortalecer la institucionalización de las entidades públicas; ahora queda el desafío de incidir para que los subsistemas de evaluación del desempeño de los servidores públicos den a la capacitación una valoración alta que influya en las decisiones de ascenso y rotación de los recursos humanos. 3. LECCIONES APRENDIDAS La Contraloría General de la República ha sabido aprovechar y optimizar los recursos asignados, orientándolos al propio fortalecimiento institucional con proyección hacia la contribución que debe dar todo órgano rector y autoridad superior de auditoría a la ciudadanía a través del trabajo que realiza y las recomendaciones que vierte para fomentar una gestión pública cada vez más eficaz, eficiente, económica y transparente en las entidades públicas del país. De todas maneras, habría resultado más beneficioso que durante el planteamiento del proyecto se precisen mejor los objetivos a alcanzar en cada uno de los componentes, orientados más a los efectos e impactos que deben producirse en la administración pública, haciendo posible un efectivo mejoramiento contínuo de las entidades y, por ende, del Poder Ejecutivo que es responsable por llevar adelante los planes de gobierno nacionales a través de sus instituciones. Sin embargo, al representar esta labor un esfuerzo permanente que debe llevar adelante la Contraloría General de la República en coordinación con las entidades auditadas, involucrando a los poderes del Estado y comprometiendo la labor del Órgano Rector de los Sistemas de Administración, es necesario que - 44 - la cooperación internacional en general participe de manera más compenetrada en este proceso. Para ello, la Contraloría General de la República está ingresando en una etapa nueva dentro de su crecimiento y desarrollo institucional, orientada a potenciar de mejor manera el relacionamiento que debería sostener con todos los actores que, de una u otra forma, influyen en la administración y gestión pública de las entidades e instituciones del Estado. Este nuevo reto tendrá como fin último la recuperación de la confianza pública en sus propias organizaciones y en los servicios y productos que brindan. 4. EVALUACION DE LA LABOR DEL BANCO A lo largo de los casi seis años que ha tomado el proyecto, el Banco Mundial ha atendido de forma óptima los requerimientos y necesidades de la Contraloría General de la República, para poder desarrollar con eficiencia los desafíos propuestos en los cuatro componentes que eran su responsabilidad llevar adelante. Esta opinión es fundamental destacar porque resulta muy común que los organismos de cooperación internacional, en general, tiendan a ser muy burocratizados y lentos en la solución de necesidades y problemas; perjudicando el proyecto e incluso afectando los intereses no solo institucionales sino ciudadanos. Sin embargo, en el caso del Banco Mundial se ha dado una relación coherente y dinámica con excepción del último año en el que debido quizás a la falta de continuidad, rotación repetitiva del nuevo "task manager" para Bolivia, u otros motivos que no son de conocimiento de la entidad ejecutora, el Banco ha incurrido en desentendidos y debilidades en la interpretación técnica respecto del ámbito de la adquisición de bienes y servicios; lo que ha provocado que la Contraloría General de la República deba presentar formalmente un reclamo que, a pesar de demostrar una posición coherente, no ha existido de parte del Banco el reconocimiento de su propia responsabilidad que ha sido la que finalmente provocó no sólo un problema que afecta al presupuesto aprobado de la entidad prestataria, sino su imagen institucional hacia la comunidad de empresas y personas naturales que le proveen servicios y productos según sus necesidades. Concretamente la situación provocada es producto de la ausencia de asesoramiento que debe brindar el Banco en el proceso de adquisiciones y, sobretodo, en situaciones en las que, en su entender, podrían sucederse interpretaciones inadecuadas e incorrectas que luego se deriven en decisiones mal adoptadas. La Licitación Pública Internacional CGR/GNA/LPI-001/2002 "adquisición de equipos de computación y otros bienes" tuvo su inicio en febrero de la gestión 2002 y finalizó en el mes de agosto de 2003 (último pago a la empresa proveedora). La observación del Banco Mundial respecto de esta licitación se centró en el porcentaje de financiamiento que debería aplicarse sobre el costo de esta adquisición. La Contraloría General de la República vivió una experiencia anterior de adquisición bajo los mismos parámetros en la gestión 2001 (adquisición de bienes a la empresa SISTECO ­ empresa local) cuyo costo de adquisición (Costo CIP-Aduana más Gastos de desaduanización) fue reembolsado sin ninguna observación de parte del Banco Mundial y en el porcentaje que correspondía. Esta experiencia que no tuvo contratiempos ni opinión en contra, conllevó a que la Contraloría General de la República efectúe en la gestión 2002 una adquisición similar y por un importe mayor al anterior. Sin embargo, en esta siguiente ocasión el Banco Mundial sorprende a la Contraloría General de la República cuando recién en el momento de la solicitud del primer pago directo a la empresa adjudicada, observa el porcentaje de financiamiento. Esta tardía interpretación de la norma ha ocasionado un serio problema de tipo económico a la entidad ejecutora, debido a que este importe no estaba presupuestado y en consecuencia no se tenía previsto incurrir en este gasto con recursos propios. En la actualidad la Contraloría General de la República afronta un problema legal interpuesto por la empresa proveedora, por incumplimiento de pago. - 45 - El Banco Mundial pudo haber evitado este problema en más de una oportunidad, puesto que esta entidad financiadora otorga la "no objeción" en las siguientes fases del proceso de licitación: i) al contenido de la publicación en el Development Bussines y otros medios escritos locales; ii) al Documento de Licitación; iii) a la evaluación y a la adjudicación de la empresa proveedora y; vi) al Contrato de provisión de bienes. Esta situación se vio agravada por las contradicciones que se produjeron entre la misión del Banco Mundial en La Paz ­ Bolivia que estaba de acuerdo con los criterios empleados por la Contraloría General de la República y el porcentaje de financiamiento de este proceso en particular, y el Banco Mundial ­ Washington que no aceptaba los argumentos de nuestra institución, que estaban apoyados además en los criterios vertidos por el Banco Mundial ­ La Paz. Lamentablemente este problema no fue solucionado de la manera en que nuestra institución esperaba y, en base a esta única experiencia, la Contraloría General de la República recomienda al Banco Mundial no sólo revisar y mejorar sus procedimientos en esta materia, sino sobretodo definir con mayor claridad sus responsabilidades, para evitar entrar en lagunas conceptuales que sólo contribuyen a que la solución sea parcial, provocando situaciones de distanciamiento que llevan al debilitamiento de una relación interinstitucional sólida que por muchos años ha sido construida con el mayor esfuerzo. Lo más censurable de esta experiencia es que sea precisamente a la Contraloría General de la República de Bolivia, Órgano Rector del Control Gubernamental y Autoridad Superior de Auditoria del Estado a quien se la responsabilice de un error de control y de proceso, cuando es precisamente esta entidad la que promueve y persigue que los controles estén bien implantados en toda la administración pública boliviana. - 46 - - 47 -