CHAPTER I PUBLISHING INFORMATION ON PUBLIC FINANCES Article 22 Information that All Public Administrative Entities are Required to Publish All departments of Public Administration shall publish the following on a trimester cycle: 1. Budget: revenues, expenditures, financing and operative results of conforming to valid budget classifications. 2. In-Progress Public Investment Projects: Total budget of the project, budget of the corresponding period, its progress rate and the cumulative budget 3. Employee Information: active and inactive personnel, number of officials, directors, professionals, technicians, aides, as long as the named employees are hired for more than three months in one year, without taking into account the working regime that they are subject to, their designated budget or the function they perform. The wage range by category and the total expenditure in remunerations, bonuses and any other remunerative information should be released as well, regardless of their ability to claim pension. 4. Information regarding the Selection Process for Contracting and Acquisitions: referential values, contractor’s names, total contract prices, penalties, sanctions and final cost if available. 5. The progress made by performance indicators established by the institutional strategic plans or in other indicators to be applied to the entities that are subscribed to the negotiated agreement. Public Administrative Entities must transfer the mentioned information to the Ministry of Economics and Finance, so it can be included in the ministry’s website within five days after its publication. Article 23 Information that the Ministry of Economy and Public Finance is required to publish In addition to what is established in the previous article, the Ministry of Economy and Public Finance shall publish the following information: 1. The Balance of the Consolidated Public Sector within ninety days of the close of the fiscal period joined with the balances of the previous two periods. 2. Following a trimester cycle, Revenues and Expenditures of the Central Government and its decentralized dependencies specified in the Public Sector Budget Law as established in the Revenues, Expenditures and Financing Indexes, including: the earned, annual budget according to the following criteria: i. institutional identification, ii. functional classification (function/program), iii. By type of expense, iv. Financing source. 3. Debt Law, financial equilibrium and budget projects with a description of their motives within the first two business days of September including: general charts about the use, source and functional distributions by type of expense and institution at an itemized level. 4. Following a trimester cycle, detailed information about the balance and profile of the public external and internal debt concerted or guaranteed by the Consolidated Public Sector including: the type of creditor, the total amount, the due dates, the agreed on depreciation fee, capital and made as well as future interest payments. 5. The chronological chart of payments and amortizations made by each financing source following the trimester cycle, including: official credit operations, other deposits and balance of payments. 6. Information about Public Investment projects whose research or execution would have demanded resources greater than or equal to 1,200 tax units (unidades impositivas tributaries), following the trimester cycle including: the total budget for the project, the executed accumulated budget and the annual executed budget. 7. The Fiscal Stabilization Fund balance within thirty days of the close of the fiscal period. 8. The resulting evaluation of the conformity with the applied indicators, within ninety days after the close of the fiscal period. 8

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