I.2. Execution Analysis of the Federal Public Administration and the Federal Public Sector
I.2.1 – Accrued Basis – Federal Public Administration
The cumulative execution of resources and expenditure of the Federal Administration Budget during the first semester 2000 and 2001 is shown in the chart below. The percentages of the resources perceived are compared to the annual estimation of accrued expenditure and resources, in relation to the appropriations of the respective years.
FEDERAL PUBLIC ADMINISTRATION
Comparative Execution in Percentages
|
I T E M |
Cumulative I Sem 2000 |
Cumulative I Sem 2001 |
|
TOTAL RESOURCES |
48,8 |
46,3 |
|
- Current |
49,3 |
46,7 |
|
- Capital |
22,8 |
13,2 |
|
TOTAL EXPENDITURE |
49,5 |
49,3 |
|
- Current |
50,2 |
49,9 |
|
- Capital |
40,7 |
40,8 |
As the chart shows, the ratio for resources at 30 June 2000 was lower than that recorded for the same period 2000; however, levels of expenditure remained the same.
A breakdown of current resources into its major components shows that collection of fiscal revenue on a national scale amounted to 13,576.0 million pesos, mainly due to proceeds from Value Added Tax, Income Tax, Fuels Tax and Import Duties, which accounted for 52.7% of overall revenue of the Federal Public Administration. Social security contributions totaled 5,117.3 million pesos, equivalent to 24.6% of overall revenue.
Capital resources, of lesser relative importance, totaled 76.3 million pesos, which is equivalent to 13.2% of the estimated collection for the fiscal year.
FEDERAL PUBLIC ADMINISTRATION
In million Pesos
|
|
Cumulative |
Percentage |
Percentage |
|
I T E M |
I Sem. 2001
|
Percieved |
Structure |
|
TOTAL CURRENT RESOURCES |
20.705,7 |
46,7 |
99,6 |
|
Taxes |
13.576,0 |
46,9 |
65,3 |
|
- Income |
3.836,5 |
53,6 |
18,5 |
|
- Value Added |
4.663,9 |
42,7 |
22,4 |
|
- Import Duties |
886,9 |
42,6 |
4,3 |
|
- Fuels |
1.558,5 |
42,6 |
7,5 |
|
- Other Revenue |
2.630,2 |
51,5 |
12,7 |
|
Social Security Contributions |
5.117,3 |
48,8 |
24,6 |
|
Non Tax Revenue |
1.159,9 |
37,5 |
5,6 |
|
Other Current Revenue |
852,5 |
47,0 |
4,1 |
|
|
|||
|
TOTAL CAPITAL RESOURCES |
76,3 |
13,2 |
0,4 |
|
TOTAL RESOURCES |
20.782,0 |
46,3 |
100,0 |
Current expenditure, which totaled 24,012.2 million pesos, recorded an average accrued execution for the period under analysis of 49.9% of the annual appropriation. Within current expenditure, Social Security Benefits, Interests and Compensation accounted for 70.9% of overall expenditure of the Federal Public Administration.
Accrued capital expenditure totaled 1,414.1 million pesos, which accounted for 40.8% of the annual appropriation. This was mainly allocated to transfers to provinces, for the funding of social advancement and assistance, housing, road development programs and to the education system.
A detail of the main expenditures are shown below:
FEDERAL PUBLIC ADMINISTRATION
In million Pesos
|
|
Cumulative |
Accrued |
Percentage |
|
I T E M |
I Sem. 2001
|
Percentage
|
Structure |
|
CURRENT EXPENDITURE |
24.012,2 |
49,9 |
94,4 |
|
Compensation |
3.393,4 |
51,3 |
13,3 |
|
Goods and Services |
871,7 |
37,2 |
3,4 |
|
Interests |
5.912,4 |
53,9 |
23,3 |
|
Social Security Benefits |
8.712,3 |
50,6 |
34,3 |
|
INSSJyP (N.Inst. Soc. Serv. f/Retired &Pensioned) |
1.096,6 |
46,2 |
4,3 |
|
Family Allowances |
1.016,7 |
58,0 |
4,0 |
|
Transfers to Provinces and Municipalities |
1.158,9 |
39,0 |
4,6 |
|
Universities |
884,9 |
48,8 |
3,5 |
|
Other Expenditure |
965,4 |
46,4 |
3,8 |
|
CAPITAL EXPENDITURE |
1.414,1 |
40,8 |
5,6 |
|
Transfers to Provinces and Municipalities |
1.086,6 |
43,8 |
4,3 |
|
Other Expenditure |
327,5 |
33,4 |
1,3 |
|
TOTAL EXPENDITURE |
25.426,3 |
49,3 |
100,0 |
The primary result corresponding to the accrued execution of the first semester 2001 showed a surplus of 1,268.1 million pesos, while the overall financial result of the Federal Public Administration showed a deficit of 4,644.3 million pesos, which accounts for 69.1% of the total deficit forecast for the year.
FEDERAL PUBLIC ADMINISTRATION
In million Pesos
|
I T E M
|
Cumulative I Sem. 2001 |
Percentage Execution
|
|
I- Total Resources |
20.782.0 |
46,3 |
|
II- Primary Expenditure (1) |
19.513,9 |
48,0 |
|
I-II- Primary Result |
1.268,1 |
29,8 |
|
III- Total Expenditure |
25.426,3 |
49,3 |
|
I-III- Total Result
|
-4.644,3 |
69,1 |
(1) Excludes Interests
