1.

PROJECT BUDGET TECHNIQUE

JUSTIFICATION
It responds to the need to improve the effectiveness, efficiency and transparency of Public
Management , based on the objectives and strategies of the Development of the Nation.
It is an instrument to assign and distribute public resources through projects, to national,
state and municipal entities or organizations based on the policies and strategic
objectives of the Nation, expressed in the respective Annual Plans; also coordinate,
control and evaluate its execution.

RELEVANT ASPECTS
 Provides a better and greater Plan-Budget link.
 Simplifies the budget structure.
 It allows you to visualize and analyze the variables required for decision making at all
stages of the budget process.
 It facilitates public management based on the policies and strategic objectives of the
Nation.
 Allows better evaluation and control of the budget.
 Conceives the project as the focal point of the budget process in order to satisfy the
needs of the community.
GLOSSARY OF TERMS
STRATEGIC OBJECTIVE
Achievements that the Executive (National, State or Municipal) intends to achieve in
relation to the development of the country and address the problems or demands of
society, in a given time.
BUDGET STRUCTURE
Set of budget categories made up of projects, a category equivalent to specific projects
and actions. Every budget category must be associated with an item and its breakdown,
as appropriate. Every item or breakdown must have an assigned amount.

PROJECT
It is the systematized expression of a delimited set of actions and resources that allow,
in a given time, the achievement of a specific result for which it was conceived. This
result may be aimed at satisfying the needs and demands of the population or improving
the work processes and systems of the Institution or the public sector as a whole. It
represents the highest level budget category in the allocation of public financial
resources.
SPECIFIC OBJECTIVE OF THE PROJECT
It is the objective situation to be achieved as a consequence of its execution (creation,
transformation or improvement of the initial situation).
RESULTS OF THE PROJECT
It is the product, good or service that materializes with its execution.
PROJECT GOALS
It is the qualitative and quantitative determination of the good, service or indicator that is
expected to be obtained.
CENTRALIZED ACTIONS
They are those that cannot be defined in terms of projects, but are necessary to
guarantee the functioning of Public Institutions, as well as compliance with other State
commitments. Its resources are not directly associable to a single project. It is
constituted as a budget category at the same level as the projects.

DESCRIPTION OF CENTRALIZED ACTIONS

Centralized Action : Direction and Coordination of workers' expenses

They are those that allow the administration of the resources assigned to workers'
expenses, in accordance with the current legal system and collective labor agreements.
Specific Action: Allocation and control of resources for workers'
expenses
Execution of budget appropriations to cover the expenses of workers, assigned to
public administration bodies or entities.

Budget Allocation: Amount of credits assigned in the Budget Law and its General Distribution in items:
4.01 “Personnel Expenses” and 4.03 “Non-Personal Services” in relation to training.

 Responsible / Executor: Administrative Unit indicated in the budget structure.

  Operational Responsible: Local executing unit and central or deconcentrated administrative unit,
indicated in the financial structure of the budget.
Centralized Action: Administrative Management

They are those related to institutional functioning, except those that correspond to the
Management and Coordination of Workers' Expenses. These include actions, among
others, transfers to public entities not related to the projects, to private institutions and
individuals, and to international organizations in compliance with the signed agreements.
Specific action: Institutional support for the specific actions of
the organization's projects
Execution of budget credits to cover operating expenses consisting, among others, of the
acquisition of goods and services, legal and computer support, organization and system,
recruitment and selection of personnel, registration and internal audit.
Budget Allocation: Amount of credits assigned in the Budget Law and its General Distribution in items:
4.02. “Materials, Supplies and Merchandise”, 4.03 “Non-Personal Services”, 4.04 “Real Assets”, 4.05
“Financial Assets”, 4.07 “Transfers and Donations”, 4.08 “Other Expenses” and 4.11 “Decrease in
Liabilities”

Specific action: Institutional support to the private sector and the

external sector
Transfers of budgetary resources to legal and natural persons as financial
assistance to cover their expenses. As well as, comply with obligations with
international organizations.

Budget Allocation: Amount of credits assigned in the Budget Law and its General
Distribution in item 4.07 “Transfers and Donations”.
Specific action: Institutional support to the public sector
Transfers of budgetary resources to the decentralized entities of the public administration,
to cover their operating expenses not linked to the projects of the assigning body.
Budget Allocation: Amount of credits assigned in the Budget Law and its General Distribution, in items
4.05 “Financial Assets” and 4.07 “Transfers and Donations”.

 Responsible Executor: Administrative Unit indicated in the budget structure.

 Operational Responsible: Local executing unit and central or deconcentrated

administrative unit, indicated in the financial structure of the budget.
Centralized Action: Social Welfare and Protection
They are those that allow the administration of the resources assigned to the expenses
of pensioners and retirees, in accordance with the current legal system and collective
labor agreements.
Specific Action: Allocation and control of resources for
expenses of pensioners and retirees
Execution of budget credits to cover the expenses of pensioners and retirees,
assigned to public administration bodies or entities.
Budget Allocation: Amount of credits assigned in the Budget Law and its General Distribution in items
4.07. “Transfers and Donations”
 Responsible Executor: Administrative Unit indicated in the budget structure.
 Operational Responsible: Local executing unit and central or deconcentrated
administrative unit, indicated in the financial structure of the budget.
Centralized Action: Default Assignments
They are those that imply transfer that must be carried out by the Central
Administration , in accordance with the Constitution and the current legal system.
Specific Action: Allocation and control of Constitutional and legal contributions .
Execution of budget credits to transfer constitutional and legal contributions. In the
case of the contribution to the Justice System, it must be considered that the
inclusion and financing of the actions of the organizations involved will be
discriminated in each of the Centralized and Specific Actions indicated in this
document, as appropriate.
Budget allocation: Amount of credits assigned in the Budget Law and its General Distribution in items 4.07.
“Transfers and Donations”. The relationship between the receiving organs and entities must be noted.

 Responsible Executor: Administrative Unit indicated in the budget structure.

 Operational Responsible: Local executing unit and central or deconcentrated

administrative unit, indicated in the financial structure of the budget
Centralized Action: Others
All those actions that respond to the fulfillment of the mission and functions assigned in
the Organic Law of the National Public Administration and other legal provisions. As well
as, those to support the specific actions of the projects assigned by the authority with
jurisdiction for this.
It also includes those related to the defense and security of the State, whose expenses
are typified by the Organic Law of the Comptroller General of the Republic and the
National Fiscal Control System.
Specific Actions: Those determined according to the purpose of the
centralized actions.
SPECIFIC ACTIONS
In the Project , they are those concrete operations, sufficient, measurable and
quantifiable annually, necessary to achieve the expected result.
In the Centralized Action , they detail the activities carried out by the Institution for its
operation, as well as the fulfillment of other commitments of the State.
The budget credits for specific actions add to the highest level budget category to which
they are associated.

GOALS OF SPECIFIC ACTIONS

It is the qualitative and quantitative determination of the good, service or indicator that is
expected to be obtained in a fiscal period.

2. RULES FOR BUDGET FORMULATION

Below are the regulations to take into account when preparing the budget project.

A. The Resource Budget must contain:

 The corresponding contribution from the National Executive – Ministry of
Popular Power for Higher Education.
 Resources from the Entity's own activities.
 Transfers from other Public Organizations (Autonomous Service, Technical
Offices of the National Council of Universities (CNU), Governorates, Mayor's
Offices, among others).
 The availability of financial assets that will be used in the year.
 Resources from public credit operations, provided that, by the date of
preparation of the Budget Project, they have met the requirements established
 in the Organic Law of the Financial Administration of the Public Sector
(LOAFSP).
 Increases in accounts and bills payable, other liabilities and equity.
 Any other contribution that is appropriate according to the acts of creation.

B. Budget projects must be formulated using the accrual and accrual timing for
transactions as the accounting basis, for both income and expenses respectively.

Since the generally accepted accounting standards, the expenses incurred and the
income accrued will be used for the preparation of the Financial Statements (Income
Statement, Balance Sheet, Summary of Investments, List of Debts).
Only income as collected / settled and expenses as paid will be recorded for the
Cash Budget and/or Cash Flow.

For the recording of expenses, an expense is considered incurred when the entity's
obligation to pay third parties arises, when said expenses are ordered by projects,
centralized actions and specific actions, at the level of generic, specific and sub-
specific items.

Regarding income, it is considered accrued when the right to receive pecuniary

consideration arises due to the sale of goods and services or legal provisions.

D. The budget projects must express the Nation's Plan and must be prepared based on
the guidelines issued in this regard by the Adscription Body, as well as comply with
the Instructions and its forms established by the National Budget Office (ONAPRE).

E. FOR THE PROCESS OF FORMULATION, EXECUTION, CONTROL AND

EVALUATION OF THE BUDGET, THE BUDGETARY AND ECONOMIC
CLASSIFIERS WILL BE MANDATORY USED PREPARED BY THE NATIONAL
BUDGET OFFICE (ONAPRE), AS ESTABLISHED IN THE ORGANIC LAW OF THE
FINANCIAL ADMINISTRATION OF THE PUBLIC SECTOR (LOAFSP). .
F. The amount of the expense budget may not exceed the planned financing.

G. The budget projects must be presented to the Adscription Bodies so that they can
verify whether they have been prepared in accordance with the provisions of
LITERAL D of these regulations.

H. The Bodies must send the revised budget projects to the National Budget Office
(ONAPRE) according to the date set by said Office.

I. The National Budget Office will make observations, when appropriate, and
communicate them to the Entity responsible for preparing the budget through the
Adscription Body, for their incorporation and/or modification in the budget projects.
J. Once the changes to the budget projects have been executed, they will be sent
again through the Attachment Body to the National Budget Office.

K. The FINANCIAL INFORMATION that must be contained in the columns of previous

years called ACTUAL and LAST ESTIMATED, the following criteria must be
considered:
 In the column corresponding to the REAL YEAR, the financial information with a
closing date of 12-31 of the year in reference must be indicated. Likewise, said
information must be duly audited by an organization external to the Institution in
accordance with resolution No. 35,849 dated 11-30-1995.

 EXPENSES CAUSED AND NOT PAID BY THE THIRTY-FIRST DECEMBER OF

EACH YEAR WILL BE PAID DURING THE FOLLOWING YEAR, CHARGED TO
THE AVAILABILITY IN CASH AND BANK EXISTING ON THE INDICATED
DATE (ARTICLE 57 LOAFSP).

L. The amounts to be registered in the different forms of the Instructions will be

expressed in BOLÍVARES.
 BUDGETARY AND FINANCIAL POLICY
A. Aim
Obtain a summarized version of the budgetary and financial policy of the Entity for the
fiscal year being formulated, in accordance with the provisions of article 34, paragraph 1,
letter a, of Regulation No. 1 of the LOAFSP.
B. Content
It must contain a diagnosis of the current situation, the actions that in matters of
Education, Culture, Health, Housing, Science and Technology and Basic Infrastructure,
among others, to support the productive and social activities that are estimated to be
carried out in the fiscal year under review. formulation; the expected achievements and
the projected impact, considering all the resources and expenses planned in the different
budget items.
The actions must express the plan-budget link, with the purpose of complying with the
economic, social and institutional development goals of the nation. :
1. Financing Policy
It consists of an analysis of the Entity's financing policy, considering the sources
of resources that feed the budget, such as: Contribution from the Central
Administration - Ministry of Popular Power for Higher Education, Contribution
from the Pension and Retirement Fund of Teaching Staff , Non-Tax Income
(Income from Tuition Collection), Property Income (Rentals), among others.
2. Expense Policy
 In response to the policies dictated by the National Executive and the regulations
issued by the National Council of Universities. The expenditure policy will be
oriented to the distribution of budgetary credits, necessary for the achievement of
the goals and objectives in the areas of Teaching, Research and Extension.
3. Coverage Policy for the Services to be provided by the Entity

The Entity must indicate the coverage of the demand to be satisfied, depending on the available means.
Instructions

SUMMARY OF GOALS BY PROJECT

A. Aim
Present information on the main goals according to the main activity of the Entity,
carried out in the previous two (2) years; as well as those that are planned to be carried
out in the year covered by the budget.
THE SUMMARY OF THE MAIN GOALS OF THE ENTITY, IS MADE UP OF THOSE
GOALS THAT ARE EXECUTED IN EACH OF THE PROJECTS DEVELOPED BY THE
ENTITY.

HUMAN RESOURCES OF THE ENTITY CLASSIFIED BY TYPE OF

POSITIONS
B. Aim

Present the information corresponding to the number of workers who work in the entity,
classified by type of position and gender, as well as the amounts of the respective
salaries and/or “Basic” salaries, compensations and bonuses, expressed in whole
bolivars, to the actual years, the last estimate and the year subject to the budget.

FIELD DESCRIPTION

Each of the items that make up the column are described below:

FULL-TIME PERMANENT PERSONNEL: Consisting of all workers,

 whose employment relationship is subject to a full work schedule and a
time relationship of indeterminate duration.

PERMANENT PART-TIME PERSONNEL: Consisting of employees

and workers whose employment relationship is subject to a part-time
work schedule and an indeterminate time relationship.

CONTRACTED PERSONNEL: Consisting of those personnel of the

entity whose employment relationship is subject to a limited period of
time.

FIELD DESCRIPTION

DIRECTOR: Referring to the personnel who hold the positions of

Rector, Vice-Rector, Secretary, Coordinators of Authorities, General
Directors, Directors, Deputy Directors, Managers or Office Heads of
equal hierarchy. In the case of Institutes and Colleges, the management
positions must be reflected.
TEACHING: Referring to academic staff who carry out teaching and
research tasks.
UNIVERSITY PROFESSIONAL ADMINISTRATIVE AND HIGHER
TECHNICIAN: Personnel who have completed their studies at a
university, institute or university college and who are performing an
administrative position that requires training at the Higher Education
level.
ADMINISTRATIVE SUPPORT: Referring to auxiliary and support
personnel such as: secretaries, administrative assistants, office
workers, assistants, etc.
WORKER: Personnel classified as such in the descriptive manual of
labor positions in force in the sector.

Indicate the number of positions separated by gender (Female and

Male), as well as the Vacant Positions, expressing the annual amounts
in bolivars for the “BASIC” salaries and/or salaries, compensation and
 the total amount of the LAST ESTIMATED YEAR , in each one of the
items when applicable.

OTHER CONSIDERATIONS TO KEEP IN MIND:

1. The amounts for Full-Time Permanent Personnel must correspond to the sum of
the following generic, specific and sub-specific items and sub-items:
Code Denomination
4.01.01.01.00 Basic salaries for permanent full-time staff.
4.01.01.10.00 Salaries for workers in permanent full-time positions.
4.01.02.01.00 Compensations provided for in the salary scales for permanent, full-
time employees.
4.01.02.03.00 Compensations provided for in the salary scales for full-time
permanent workers

1. The amounts for Permanent Part-Time Personnel must correspond to

the sum of the following generic, specific and sub-specific items and sub-items:

Code Denomination
4.01.01.02.00 Basic salaries for permanent part-time staff.
4.01.01.11.00 Salaries for permanent workers in permanent part-time positions
4.01.02.02.00 Compensations provided for in the salary scales for permanent part-
time employees.

3. The amounts for Contracted Personnel must correspond to the sum of the following
generic, specific and sub-specific sub-items:
Code Denomination
4.01.01.12.00 Salaries for workers in non-permanent positions .
4.01.01.18.00 Remunerations for hired personnel.
 CLASSIFICATION OF THE ENTITY'S STAFF BY SALARY SCALE
TO. Aim

Record the information of the employees who work in the Entity according to their
employment relationship (Full-Time, Part-Time and Contracted), grouped in the scale
ranges indicated in the format, for the actual year, last estimated year and the scheduled
year object of the budget. , in what corresponds to: number of positions, salaries,
compensations and bonuses.

NOTE: THE CLASSIFICATION OF STAFF IN THE DIFFERENT SCALE RANKS

MUST BE DONE BASED ON THE BASIC MONTHLY SALARY, FOR THE ACTUAL,
LAST ESTIMATED AND BUDGETED YEARS.

NOTE:
THE INFORMATION RECORDED MUST MATCH THE SUMMATION OF THE
NUMBER OF POSITIONS, SALARY AND COMPENSATION COLUMNS OF FULL-
TIME, PART-TIME AND CONTRACTED EMPLOYEES OF FORM 1911.
 CLASSIFICATION OF THE ENTITY'S STAFF BY SALARY SCALE

TO. Aim
Record the information of the workers who work in the Entity according to the
employment relationship (Full-Time, Part-Time and Contracted), grouped in the scale
ranges indicated in the format, for the actual year, last estimated year and the scheduled
year object of the budget. , in what corresponds to: number of positions, salaries,
compensations and bonuses.

FORM 1914 CLASSIFICATION OF TEACHING AND RESEARCH

STAFF BY SALARY SCALE AND TIME DEDICATION
TO. Aim

Record the information of the teaching and research staff who work in the Entity
according to the employment relationship (Full Time, Part Time, Conventional Time
and Contract), grouped in the scale ranges indicated in the format, for the actual year,
last estimated and the scheduled year object of the budget, in what corresponds to:
number of positions, salaries, compensations and bonuses.
 RETIRED, PENSIONED PERSONNEL AND ALLOCATION TO
SURVIVOR
TO. Aim
Know the amount in whole bolivars for the actual, last estimated and budgeted year of the Entity,
corresponding to passive personnel disaggregated by gender (Female and Male) and under the
classification of: teacher, administrative and worker in retired and/or pensioned status. , as well
as the allocation to survivors.
The total amount of Retired and/or Pensioned Personnel in the respective years must
correspond to the sum of the following generic, specific and sub-specific items and sub-
items:

Code Denomination
4.07.01.01.01 Pensions
4.07.01.01.02 Retirements
4.07.01.01.09 Bonus for retired staff
4.07.01.01.10 Contributions to pensioner savings accounts
4.07.01.01.11 Contributions to hospitalization, surgery and maternity insurance for
retired personnel
4.07.01.01.12 Other socio-economic subsidies for retired personnel
4.07.01.01.13 Bonuses to retired staff
4.07.01.01.14 Contributions to the savings account of retired personnel
4.07.01.01.15 Contributions to hospitalization, surgery and maternity insurance for
retired personnel
4.07.01.01.16 Other socio-economic subsidies for retired personnel
4.07.01.01.39 Pensions for old age, widowhood and orphanhood
4.07.01.01.41 Other pensions and other cash benefits
4.07.01.01.47 Survivors due to common illness
4.07.01.01.48 Common accident survivors
4.07.01.01.49 Survivors of occupational diseases
4.07.01.01.50 Survivors of work accidents
 SUMMARY OF THE BUDGET BY PROJECTS AND
CENTRALIZED ACTIONS

TO. Aim
Present comparative information of the amount in whole bolivars of the budget credits
assigned at the level of projects and centralized actions that make up the Entity's
budget.

SUMMARY OF THE BUDGET BY SPECIFIC ACTIONS OF THE

PROJECTS AND CENTRALIZED ACTIONS, AT THE LEVEL OF ITEMS
TO. Aim
Present the summary of the expenditure budget for the year being programmed, of the
specific actions that make up the centralized projects/actions at the item level, in order
to facilitate the analysis of the accounts that make up the Entity's budget.

PROJECTS AND CENTRALIZED ACTIONS BY FINANCING

SOURCE

TO. Aim

Present information on projects and centralized actions, disaggregated by funding

source, for the year covered by the budget.

NOTE:
THE TOTAL BUDGET FOR PROJECTS AND CENTRALIZED ACTIONS AT THE LEVEL OF
FINANCING SOURCES MUST CORRESPOND TO THE TOTAL BUDGET OF FORM 1922, AS
WELL AS IN THE BUDGET YEAR COLUMN OF FORM 1921.

SUMMARY OF THE EXPENDITURE BUDGET BY ITEMS

TO. Aim

Present comparative information on the Entity's expense budget, at the level of the items
that make it up.

SUMMARY OF THE BUDGET OF RESOURCES AND FINANCIAL

SOURCES

TO. Aim

Present for previous years and the one scheduled for the year subject to the budget the
amount of the Entity's resource budget, ACCORDING TO THE BUDGET
CLASSIFICATION .

NOTE: FOR PREVIOUS YEARS THE TIME OF INCOME TO BE CONSIDERED IS ACCRUED, THAT IS,
WHEN THE RIGHT TO RECEIVE A PECUNIARY COMPENSATION ARISES, BY REASON OF THE
SALE OF GOODS AND/OR SERVICES OR LEGAL PROVISIONS.

ALSO, THE PRINCIPLE OF BUDGET BALANCE (INCOME = EXPENSES) MUST BE COMPLIED

WITH, IN EVERY YEAR THE TOTAL AMOUNTS MUST BE COINCIDENT WITH FORM 1926:
SUMMARY OF THE EXPENDITURE BUDGET AND FINANCIAL APPLICATIONS.

THE ENTITY SHOULD ONLY REFLECT THE RESOURCE ACCOUNTS AND FINANCIAL SOURCES
USED.
EXPENDITURE BUDGET SUMMARY AND FINANCIAL
APPLICATIONS
TO. ObjectivePresent information corresponding to the budget of expenses and financial
applications of the Entity for the actual years, last scheduled estimate, ACCORDING
TO THE BUDGET CLASSIFICATION.

NOTE:
IN EVERY YEAR, THE AMOUNTS REFLECTED MUST CORRESPOND TO THE
MOMENT THE EXPENSE IS CAUSED (MOMENT WHEN THE PAYMENT
OBLIGATION ARISES).

ALSO, THE PRINCIPLE OF BUDGET BALANCE (INCOME = EXPENSES) MUST BE

COMPLIED WITH, THAT IS, THERE MUST BE A COINCIDENCE IN THE TOTAL
AMOUNTS WITH FORM 1925 “SUMMARY OF THE BUDGET OF FINANCIAL
RESOURCES AND SOURCES”.
THE ENTITY SHOULD ONLY REFLECT THE EXPENDITURE ACCOUNTS AND
FINANCIAL APPLICATIONS USED
.

CHAPTER II

1. Financial information
FORM 1932 INVESTMENT SUMMARY

A Aim
Present information on the accumulated gross investment (in Fixed and Intangible
Assets, as well as Financial, in Infrastructure Works, among others), at the end of the
years ACTUAL, LAST ESTIMATED AND THE MONTHLY PROGRAMMING OF THE
YEAR OBJECT OF THE BUDGET.

Likewise, present the information accumulated at the end of the ACTUAL AND LAST
ESTIMATED years, corresponding to the Sale and/or Divestiture of Assets (Fixed,
Intangible and Financial), as well as the Recovery of Short and Long Term Loans ,
additionally recording the monthly programming that is planned to be carried out for the
budget year.

NOTE: The amounts reflected in this format must be linked to the figures recorded in the
Balance Sheet (), for previous years, as well as for the fiscal year that is budgeted in the
corresponding concepts.
 FORM 1934 STATEMENT OF INCOME

TO. Aim
Present the information from the Income Statement, as of 12/31 of previous years and
the monthly schedule of the year for which it is budgeted.

GRADES:
1. If there are incomes other than transfers received from the Public Sector, they must be indicated with
their corresponding code and amount, separate from the National Executive Contribution.
2. The income amounts for previous years must correspond to the moment the income is accrued, that is,
when the right to receive a pecuniary consideration arises, due to the sales of goods, services and/or
legal provisions.

CASH BUDGET

TO. Aim
Present the initial and final balances of the Entity's cash budget, as well as the effective
flow of resources and expenses (INCLUDES THE MOMENTS OF COLLECTION AND
/OR SETTLEMENT IN THE CASE OF INCOME AND, OF PAYMENT IN THE CASE OF
EXPENSES) , for previous years, as well as in the monthly programming of the year
being budgeted.
 BALANCE SHEET
TO. Aim
Present the financial situation at the end of each of the fiscal years considered, as well
as the variations that arise between the budgeted year with respect to the last estimate.

FORM 1937 SAVINGS-INVESTMENT-FINANCING ACCOUNT

TO. Aim
Present the information for the year being budgeted on the resources and expenditures
of the Entity, classified by items and grouped economically, as well as the economic and
financial result.

With the information in reference, the summarized Financing Investment Savings

Account will be structured, which, together with other budget tables, will be published in
Title III of the National Budget Law.

NOTE: It should be noted that the information reflected in the Financial Account
originates from the amounts reflected in the annual variation column of the Balance
Sheet.
 CONSOLIDATED DISTRIBUTION OF THE EXPENDITURE BUDGET
BY ITEMS, SUB-ITEMS, GENERIC, SPECIFIC AND SUB-SPECIFIC, AT
THE LEVEL OF PROJECTS AND CENTRALIZED ACTIONS

TO. Aim
Present the information on the expense budget by items, sub-items, generic, specific
and sub-specific, at the level of projects and centralized actions for previous years and
the year subject to the budget.

GRADES:
1. IT IS IMPORTANT TO NOTE THAT THE RESPECTIVE PARTIAL SUMMATIONS
MUST BE MADE AT THE LEVEL OF THE ITEMS, STARTING AT THE MINIMUM
LEVEL, THAT IS:

 THE AMOUNT OF EACH SPECIFIC IS THE SUMMATION OF THE SUB-

SPECIFICS THAT MAKE IT UP.

 THE AMOUNT OF EACH GENERIC IS THE SUMMATION OF THE SPECIFIC

THOSE THAT MAKE IT UP.

 THE AMOUNT OF EACH ITEM IS THE SUMMATION OF THE GENERICS THAT

FORM PART OF IT.

2. FINALLY THE TOTAL AMOUNT OF COLUMNS 6, 7 AND 20 MUST MATCH THE

TOTAL AMOUNT OF THE FORMS
FORM 1941 CONSOLIDATED DISTRIBUTION OF THE
EXPENDITURE BUDGET AT THE LEVEL OF ITEMS, SUB-ITEMS,
GENERIC, SPECIFIC AND SUB-SPECIFIC

TO. Aim
Present the information of the consolidated expense budget at the level of items, sub-
items, generic, specific and sub-specific, for previous years and the year that is the
subject of the budget.

GRADES:
1. IT IS IMPORTANT TO NOTE THAT THE RESPECTIVE PARTIAL SUMMATIONS
MUST BE MADE AT THE LEVEL OF THE ITEMS, STARTING AT THE MINIMUM
LEVEL, THAT IS:

 THE AMOUNT OF EACH SPECIFIC IS THE SUMMATION OF THE SUB-SPECIFICS

THAT MAKE IT UP.

 THE AMOUNT OF EACH GENERIC IS THE SUMMATION OF THE SPECIFIC

THOSE THAT MAKE IT UP.

 THE AMOUNT OF EACH ITEM IS THE SUMMATION OF THE GENERICS THAT

FORM PART OF IT.

FINALLY, THE TOTAL AMOUNTS IN COLUMNS 4, 5 AND 18 MUST MATCH THE

TOTAL AMOUNT OF THE FORMATS