The Guatemala BOOST expenditure database was constructed on the basis of data provided to the World Bank by the Guatemalan Ministry of Finance. Having a strong tradition of fiscal transparency, Guatemala was the first Latin American country to join the Open Budgets Portal.
This dataset presents five different stages of the budget cycle dissected in seven levels of economic classification, three levels of functional classification, three levels of source of financing, two levels of program classification and three levels of administrative classifications broken down at central government level (ministries, departments and individual spending units) and local level (regions and municipalities). It features data from 2004 onwards for central level and 2008 onwards for municipal data. The creation of this database was the first systematic exercise to reconcile the data presented in SICOIN and in SIAF, the systems that capture expenditures by the central and the local governments respectively. With the guidance of the country authorities, World Bank technicians created a reconciled economic chart of accounts to allow comparisons among the different levels of government.
A particular feature of the Guatemala BOOST is that, thanks to recent innovations introduced in the SICOIN in 2010, the majority of central spending can be tagged to regions and municipalities. As a result, the dataset provides a fairly comprehensive picture of spending data at the sub-national level. The figures presented in this database, and even information updated on a daily basis, can be accessed through the data links offered in this page as well as those provided in the country resource page. Users are encourage to visit the country portals for more updated information.
Database users should be aware of the potential limitations of the datasets. We urge users to consult the users’ manuals to learn more about these limitations and take them into account when analyzing their countries’ budgets.