Peru was one of the first countries in Latin America to make its Integrated Financial Management Information System (IFMIS) available to the public through its fiscal transparency portal, Consulta Amigable, where users can find budget and execution data on a monthly and even daily basis. Following its tradition of fiscal transparency and openness to innovations in public administration, in 2010 became the first country in Latin America to participate in the BOOST Initiative. With the guidance and support of Peru's Ministry of Finance, World Bank technicians consolidated the monthly executions in yearly files to build a BOOST Database. As part of an ongoing constructive dialogue, officials from the World Bank and the Peruvian Government have been able to construct a database containing thirteen years of data for the national, regional, provincial, and municipal governments.
The Peru BOOST dataset presents approved, modified, and executed amounts for the period between 1999 and 2014, and disaggregates them by functional, programmatic, project, and economic classification, in addition to presenting the data on a geographic basis.
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.