Article 24 Information That the National Fund for the Financing of State Entrepreneurial Activities (Fondo Nacional de Financimiento de la Actividad Empresarial del Estado--FONAFE) Is Required to Publish FONAFE shall publish, in addition to what is established in article 21, the following information about the entities under its sphere of influence: 1. The consolidated budget, before December 31st of the previous year up to the start of the budget’s execution period. 2. The balance, including the savings account, investments and financing – on the trimester cycle. 3. Audited state finances, within 120 calendar days of the close of the fiscal period. 4. The measurement indicators to be applied when the convention on measurement is held. 5. Results of the evaluation in conformity with the applied indicators, within ninety days after the close of the fiscal period. Article 25 Information That the Office of Provisional Standards (Oficina de Normalizacion Previsional—ONP) Is Required to Publish In addition to what is established in article 21, the ONP, as a Technical Secretary of the Consolidated Reserve Fund (Fondo Consolidado de Reserva Previvional--FCR), shall publish the following: 1. The state’s financiers that close fiscal exercise of the Consolidated Reserve Fund (FCR) and of the National Public Savings Fund (Fondo Nacional de Ahorro Publicos-FONAHPU), before March 31st of each year. 2. Information referring to the situation of active financiers of the FCR and the FONAHPU, placed in financial and non-financial entities and in multilateral organizations where the deposited resources of the aforementioned funds are found, including administrative costs, interest rates and earned interest per trimester. Article 26 Information that the High Council for State Contracts and Acquisitions (Consejo Superior de Contrataciones y Adquisiciones del Estado—CONSUCODE) is required to publish Every trimester the CONSUCODE shall publish information about acquisitions and contracts completed by public administration entities whose referential value is greater than or equal to fifty Tax Units (unidades impositivas tributaries.) In this case, the information should be disaggregated by item, if applicable, detailing the processing number, the referential value, the supplier or contractor, the total on the contract, the approved valuation (if that is the case), the contracted deadline, the effective exercised deadline and the final cost. CHAPTER II FISCAL TRANSPARENCY IN THE BUDGET, THE MACROECONOMIC FRAMEWORK AND THE ACCOUNTING FOR ACTIONS Article 27 Information on Fiscal Impact 1. In conjunction with the Laws for the Budget, Financial Equilibrium and Internal and External Debt, the Executive Branch must present to Congress an estimate of the effects that the use of the Tax Expense (Gasto Tributario) will have on economic and social sectors as well as each region, according to its type. 2. Furthermore, all projects of the law that modify the Tax Expense (Gasto Tributario) shall be accompanied by an annual estimation of the modification’s effects on the public budget as well as its regional, social and economic effects, according to its type. Article 28 Additional Information on the Multi-annual Macroeconomic Framework 9