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Inter-American Center of Tax Administrations

Annual Operational Plan 2010 - 2011


Contents Introduction ............................................................................................................................................................................................................................................. 3 Financial Executive Summary................................................................................................................................................................................................................... 5 Expenses and Disbursements .............................................................................................................................................................................................................. 6 Investments.......................................................................................................................................................................................................................................... 8 Staff Expenses ...................................................................................................................................................................................................................................... 8 Revenues .......................................................................................................................................................................................................................................... 9 2010 – 2013 Strategic Programs ........................................................................................................................................................................................................... 10 2010 – 2011 Projects............................................................................................................................................................................................................................. 11 Summary of management at operational level ..................................................................................................................................................................................... 21

2


Introduction The CIAT Executive Secretariat’s Annual Operational Plan for the period from July 1st, 2010 through June 30, 2011 is aligned with the Strategic Plan developed through a process that involved officials as well as contributions and suggestions from the member and associate member countries of all regions. This plan covers the financial projection with budgetary items for each of the programs and activities of the Executive Secretariat, its projects and subprojects. The latter also include operational, tactical and strategic indicators. For the planning process and its subsequent follow-up, the Executive Secretariat developed an information system that allows for accumulating the activities up to the consolidation of strategic and tactical command tables, the structuring of the budget associated to activities and the generation of inputs to be assigned to budgetary items in the accounting system. In addition, reporting and follow-up processes have been designed, which are linked to the planning tools. The document includes, as part of the planning exercise, a financial risk analysis and the strategy for its mitigation. Shown below is a diagram that illustrates the planning process.

3


Strategic Plan

Program Project weighting Strategic indicators Verification means Accrued budget

Project Sub-project weights Tactical or qualitative indicators Verification means Accrued budget

Sub-project Operational Indicators Verification means Goals Costs, expenses, investments and expenses

Budget Automatic generation of accounts Management control of the use of resources

Management Control Matrix Operational compliance indicators Deadline alerts Selective use of verifications means Generation of the corporate indicators boards

Task Term Responsible

4


Financial Executive Summary

Programs

Name

Projects

Expenses

Investments

Personnel

and

Total general

Contributions

disbursements

Contributions

Income for

in kind

activities

Total income

Deficit or Surplus

activities

01 02 03 04 05 06 A1 A2 A3 A4 A5

Total

Development and Institutional Events

4

134,120

-

-

134,120

-

-

20,000

20,000

(114,120)

Tax Studies and Investigation

7

63,760

9,000

-

72,760

-

-

-

-

(72,760)

21

87,180

-

-

87,180

-

-

108,995

108,995

21,815

7

1,107,485

1,300

-

1,108,785

-

-

1,248,200

1,248,200

139,415

Training Technical Assistance International Cooperation

14

66,930

-

-

66,930

-

-

1,200

1,200

Communication and Publications

2

29,924

-

-

29,924

-

-

-

-

(29,924)

Internal Administration and Human Resources

2

151,488

38,338

-

189,826

-

-

-

-

(188,988)

Accounting and Finance

5

960

2,000

-

2,960

-

-

-

-

(2,960)

Information and Communications Technology

4

2,700

27,810

-

30,510

-

-

-

-

(30,510)

Planning and internal control

6

2,200

-

Fixed income and expenses

2

-

-

-

-

-

-

-

-

-

-

-

-

-

-

74

1,646,747

78,448

1,629,961

1,629,961

2,200 1,629,961

3,355,156

-

-

-

36,359

20,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,920,402

1,920,402

36,359

1,398,395

-

(65,730)

1,976,761

3,355,156

(2,200) 345,962

0

5


Expenses and disbursements The columns show the programs and activities Total

01

04

05

06

A1

A2

A3

Development and Tax Studies and Training

02

03

Technical

International

Communication

Internal

Accounting and

Information and Planning and

Fixed income

Institutional

Assistance

Cooperation

and Publications Administration

Finance

Communications internal control

and expenses

Investigation

Events Group

Contable CURRENT EXPENSES

1.1.

A5

Technology

Resources

Code

Costs and Expenses 1.

and Human

A4

3,355,156

134,120

72,760

87,180

1,108,785

66,930

29,924

189,826

2,960

30,510

2,200

1,646,747 33,108

134,120 -

63,760 -

87,180 -

1,107,485 -

66,930 -

29,924 -

151,488 33,108

960 -

2,700 -

2,200 -

1,629,961 -

1.1.1

00101

Repairs, maintenance and preservation Telephone Exchange Maintenance

1,980

-

-

-

-

-

-

1,980

-

-

-

-

1.1.2.

00102

Air conditioning maintenance

3,200

-

-

-

-

-

-

3,200

-

-

-

-

1.1.3.

00103

Automobile maintenance

1,680

-

-

-

-

-

-

1,680

-

-

-

-

1.1.4.

00104

Power plant maintenance

1,550

-

-

-

-

-

-

1,550

-

-

-

-

1.1.5.

00105

Photocopier/printers maintenance

8,000

-

-

-

-

-

-

8,000

-

-

-

-

1.1.6.

00106

Internet Service

-

-

-

-

-

-

-

-

-

-

-

1.1.7.

00107

Payment of building maintenance

2,640

-

-

-

-

-

-

2,640

-

-

-

-

1.1.8.

00108

Other maintenance expenses

14,058

-

-

-

-

-

-

14,058

-

-

-

-

1.1.9.

00109

Office maintenance

-

-

-

-

-

-

-

-

-

-

-

39,016

-

-

-

-

-

-

38,316

-

700

-

-

1.2.1

00110

Materials, supplies and others Gasoline

2,940

-

-

-

-

-

-

2,940

-

-

-

-

1.2.2.

00111

Cafeteria and cleaning supplies

5,400

-

-

-

-

-

-

5,400

-

-

-

-

1.2.3.

00112

Other suplies

22,300

-

-

-

-

-

-

21,600

-

700

-

-

1.2.4.

00113

Office supplies

2,160

-

-

-

-

-

-

2,160

-

-

-

-

1.2.5.

00114

Toner

2,856

-

-

-

-

-

-

2,856

-

-

-

-

1.2.6.

00115

Stationary for printing

3,360

-

-

-

-

-

-

3,360

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1.2.

1.3.

1.4.2.

-

-

00116

Courtesies and entertainment expenses Insurance Executive Secretariat Insurance

8,460

-

-

-

-

-

-

8,460

-

-

-

-

00117

7,560

-

-

-

-

-

-

7,560

-

-

-

-

Executive Secretariat Staff and

900

-

-

-

-

-

-

900

-

-

-

-

1.4. 1.4.1.

-

00118

Consultants Insurance

6


Total

01

04

05

06

A1

A2

A3

Development and Tax Studies and Training

02

03

Technical

International

Communication

Internal

Accounting and

Information and Planning and

Fixed income

Institutional

Assistance

Cooperation

and Publications Administration

Finance

Communications internal control

and expenses

Investigation

Events Group

and Human

A5

Technology

Resources

Code

1.5.

A4

1.5.1.

00119

Communications Telephone & internet

1.5.2.

00120

Celullar phone

1.6.1.

00121

Other services Electricity

34,932

-

-

-

-

-

-

34,932

-

-

-

-

1.6.2.

00122

Courier

1,992

-

-

-

-

-

-

1,992

-

-

-

-

1.6.3.

00123

Mailing Charges

4,000

-

-

-

-

-

-

4,000

-

-

-

-

1.6.2.

00124

Banking and similar services

4,540

-

-

-

-

-

1,440

-

-

-

-

1.6.3.

00125

Others - Storage Lease

2,040

-

-

-

-

-

120

1,560

360

-

-

12,750

-

-

-

-

-

5,000

600

-

2,200

00126

Staff training Staff training

-

5,000

2,200

1.8.1.

00127

Trip tickets CIAT officials trip tickets

1.8.2.

00128

EC and Representatives Trip Tickets

1.8.3.

00129

1.8.4.

1.6.

1.7. 1.7.1.

25,170

-

-

-

2,490

-

-

22,680

-

-

-

-

17,730

-

-

-

2,250

-

-

15,480

-

-

-

-

7,440

-

-

-

240

-

-

7,200

-

-

-

-

47,504

-

-

-

-

120

43,924

360

-

-

-

600

-

5,100

32,120

29,600

-

-

-

-

-

-

88,820

20,820

4,500

5,100

28,800

29,600

-

-

-

-

-

-

7,120

6,000

-

-

1,120

-

-

-

-

-

-

-

Consultants trip tickets

8,180

7,380

-

-

800

-

-

-

-

-

-

-

00133

Consultants missions trip tickets

1,400

-

-

1,400

-

-

-

-

-

-

-

1.9.1

00131

Per diem CIAT officials per diem

1.9.2

00132

EC and representatives per diem

1.10 1.10.1

Translation of documents 00134

1.11

-

4,950

-

-

-

4,500

-

-

4,950

34,200

1.9

-

3,100

105,520

1.8

12,750

3,100

98,330

31,280

5,460

7,280

27,320

26,990

-

-

-

-

-

-

95,900

28,850

5,460

7,280

27,320

26,990

-

-

-

-

-

-

2,430

2,430

-

-

-

-

-

-

100,134

37,800

-

-

-

-

-

-

-

-

16,000

15,000

17,630

15,000

-

1,500

12,204

17,630

1,500

12,204

-

-

-

-

-

2,475

3,300

-

-

-

-

-

-

100,134

37,800

16,000

44,375

25,000

13,600

-

27,325

20,600

4,800

-

825

1,100

-

-

-

-

-

-

17,050

4,400

8,800

-

1,650

2,200

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1.11.1

00135

Translation and Interpretation Interpreters' team

1.11.2

00136

Lease of interpretation equipment

1.11.3

00137

Lease of other equipment

00138

Hotel, meeting room and catering Hotel, meeting room and catering

1.13.1

00139

Consultancies and tutorships Tutorships

1.13.2

00140

Consultancy

23,890

-

-

-

6,150

140

1.14.1

00147

Publications Printing

21,690

-

-

-

3,950

140

1.14.2

00148

Edition

1,600

-

-

-

1,600

-

-

1.14.3

00149

Distribution

600

-

-

-

600

-

-

1.12 1.12.1 1.13

1.14

-

-

-

18,790

5,840

18,790

5,840

1,089,700

-

26,700

-

1,063,000

-

-

5,200 5,200

19,000 19,000

-

-

56,700 26,700 30,000

-

-

2,350

5,400

2,350

5,400

1,012,000 1,012,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

17,600

-

-

17,600

-

-

2,000 2,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

7


Investments The columns show the programs and activities Total

01

04

05

06

A1

A2

A3

Development and Tax Studies and Training

02

03

Technical

International

Communication

Internal

Accounting and

Information and Planning and

Fixed income

Institutional

Assistance

Cooperation

and Publications Administration

Finance

Communications internal control

and expenses

Investigation

Events Group

Investments 130013

A5

Technology

Resources

Code

2.0 2.1

and Human

A4

Computer Equipment (PCs, Laptops and

78,448

-

9,000

-

6,300

-

-

-

1,300

-

-

27,810

-

-

-

-

-

38,338 -

2,000 -

6,300

-

-

5,000

other computer equipment) 2.2

130013

Servers

5,000

-

-

-

-

-

-

-

-

-

-

2.3

130013

Communication (Routers, hubs)

-

-

-

-

-

-

-

-

-

-

-

-

2.4

130015

Other equipment

400

-

-

-

-

-

-

-

-

400

-

-

2.5

132002

Licenses (Oracle, Antivirus, Spam, Mail,

16,830

-

-

-

-

-

-

-

14,830

-

-

1,280

2,000

others) 2.6

130019

Library

11,580

-

-

-

-

-

-

-

2.7

130011

Vehicle

-

-

9,000 -

-

1,300 -

-

-

-

-

-

-

-

2.8

130007

Furniture

20,000

-

-

-

-

-

-

-

-

-

-

2.9

130009

Other office equipment

-

-

-

-

-

-

-

-

-

-

-

2.10

130017

Civil works( Improvement of facilities)

7,500

-

-

-

-

-

-

7,500

-

-

-

-

2.11

130005

Installation improvements

10,838

-

-

-

-

-

-

10,838

-

-

-

-

20,000 -

Staff Expenses Total

01

04

05

06

A1

A2

A3

Development and Tax Studies and Training

02

03

Technical

International

Communication

Internal

Accounting and

Information and Planning and

Fixed income

Institutional

Assistance

Cooperation

and Publications Administration

Finance

Communications internal control

and expenses

Investigation

Events Group

3.0

and Human

A4

A5

Technology

Resources

Code

Payroll

1,629,961

-

-

-

-

-

-

-

-

-

-

1,629,961

8


Revenues Total

01

04

05

06

A1

A2

A3

Development and Tax Studies and Training

02

03

Technical

International

Communication

Internal

Accounting and

Information and Planning and

Fixed income

Institutional

Assistance

Cooperation

and Publications Administration

Finance

Communications internal control

and expenses

Investigation

Events Group

and Human

A5

Technology

Resources

Code Revenues

3,355,156

1

Contributions

1,920,402

-

-

-

2

Material contributions International Meetings and Instit.

36,359

-

-

3.1

A4

20,000

-

108,995

1,248,200

1,200

-

-

-

-

-

1,976,761

-

-

-

-

-

-

-

1,920,402

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

36,359

20,000

20,000

-

10,000

10,000

-

-

-

-

-

-

-

-

-

10,000

10,000

-

-

-

-

-

-

-

-

-

3.1.1

410001

Development General Assembly (Registrations)

3.1.2

410002

Technical Conference (Registrations)

3.2.1

410200

Training Virtual Training Courses

3.2.2

410300

Personal Participation Training Courses

5,000

3.3.1

440001

Sale of products Downloadables

500

-

-

-

500

-

-

-

-

-

-

-

3.3.2

440002

Printed materials

4,500

-

-

-

4,500

-

-

-

-

-

-

-

3.3.3

440003

Magazine

-

-

-

-

-

-

-

-

-

-

-

3.4.1

420001

International Cooperation Project xx

-

-

-

-

-

-

-

-

-

-

-

-

3.4.2

420002

Project xx

-

-

-

-

-

-

-

-

-

-

-

-

3.4.3

420003

Project xx

-

-

-

-

-

-

-

-

-

-

-

3.5.1

430001

Technical Assitance Project xx

3.5.2

430002

Project xx

3.5.3

430100 450001

3.2

3.3

3.4

3.5

3.6 3.6.1

108,995

-

108,995

1,183,200

-

-

-

-

-

-

-

-

-

-

-

-

-

Consultancy to member countries

43,200

-

-

-

Others Interest earned

81,200

Other capital earnings, capitalization of 3.6.2

450002

assets

3.6.3

450003

IBFD Royalties

3.6.4

460000

Ohers

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,140,000 43,200 60,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,183,200

-

-

-

-

-

-

5,000

-

-

-

108,995 -

-

-

1,140,000

108,995

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,200

-

-

-

-

-

20,000

20,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

61,200

-

-

-

-

-

-

-

-

-

60,000

1,200

20,000

9


The 2010-2013 Strategic Programs In the execution of the Strategic Plan CIAT will carry out 6 programs that will be in force throughout the 2010-2013 period. The following chart shows the strategic indicators linked to the programs and the goals that would be expected to be achieved by the end of the strategic plan period. These indicators will be measured at the end of each annual fiscal period and will thus allow for observing progress in the achievement of the goals. The indicators and goal values allow for observing in quantitative terms not only the conclusion of the planned tasks, but also their quality. 01

Development and Institutional Events

50%

Project management

50%

Number of countries that recognize CIAT as international organization

02

100.00% 5

Tax Studies and Research

20%

Project management

40%

Survey on quality of the projects and results of the studies program

40%

Number of countries confirming that the studies program has contributed to the improvement of their administration

03

100.00% 95.00% 19

Training

20%

Project management

40%

Number of different countries that have participated in CIAT training activities

40%

Number of officials from different member countries that have participated

04

100.00% 30 1,800

Technical Assistance

20%

Project management

40%

Number of countries that have received technical assistance

40%

Net revenues generated by technical assistance

05

100.00% 12 500,000

International Cooperation

20%

Project management

40%

Number of international agreements signed by CIAT

10

40%

Number of lectures presented by CIAT at International Events

20

06

100.00%

Communication and Publications

20%

Project management

50%

Number of registrations in My Ciat

30%

Number of networks and social media with actual CIAT presence (over 1000 users)

100.00% 12,000 3

10


The Projects of the 2010 – 2011 fiscal period The Annual Operational Plan is structured by Projects associated to the programs aligned to the Strategic Plan. Additionally, the Executive Secretariat’s normal operation calls for managing routine administrative activities. These activities are: A1 Internal Administration and Human Resources This activity includes the provision of materials, management of insurance, Management of human resources, maintenance of the Secretariat’s properties and provision for investments in non technological aspects. A2 Accounting and Finance The budgetary and accounting management of the organization A3 Information and Communications Technology The Management of information and communications technologies, the maintenance of equipment and software, the development of applications and services and investments in technology. A4 Planning and Internal Control This activity is related to the management control and follow-up in the execution of the Operational Plan. A5 Expenses and fixed revenues This activity is related to management of revenues from contributions of member and associate member countries and the cost of the Executive Secretariat’s payroll. Below is a list of the projects associated to their respective program or activity, and the indicators and goals established for each of them. The goals are evaluated at the end of execution of each project.

11


01

Development and Institutional Events

01.01.

2010 Technical Conference – Paris

43,200.00 100.00%

20%

Operational Indicator

40%

Number of member and associate member countries present / 38

75.00%

40%

Number of nonmember countries and organizations / Number of nonmember countries and organizations invited

50.00%

01.02.

2011 General Assembly 62,630.00 100.00%

20%

Operational Indicator

50%

N° of incumbent representatives present in the Administrative Session / 38

60.00%

30%

Number of nonmember countries and organizations / Number of nonmember countries and organizations invited

60.00%

01.03.

12,720.00 100.00%

Operational Indicator

60%

Number of recognition processes initiated

2

40%

Meetings of the Executive Council and the Executive Council’s Finance Subcommittee Operational Indicator

15,570.00 100.00%

60%

Average (Number of incumbent representatives / 9)

02

10,000.00

Institutional Development

40% 01.04.

10,000.00

-

75.00%

Tax Studies and Research

02.01.

Working Groups

40%

Operational Indicator

60%

Number of presentations of the work and their results at international events

02.02.

Permanent Committees

15,800.00 100.00% 3

20%

Operational Indicator

40%

Number of presentations of results at international events

2

40%

Number of new countries that implement the ethics manual

100.00%

02.03.

Events

40%

Operational Indicator

60%

Number of countries agreeing on a common agenda in economic, social and tax research

02.04.

-

18,260.00 100.00%

-

4,700.00 100.00% 12

Special Publications

-

12


6,000.00 20%

Operational Indicator

40%

Number of comments to the blogs

40%

Country’s evaluation of inquiries answered

02.06.

Research Programs

20%

Operational Indicator

80%

Total number of different member countries that participate in the program

02.08.

Operational Indicator

40%

Total number of different subscribers with at least one access

40%

Number of countries of the Americas with complete information in the data base

100% 03

1,000 90.00% -

-

100.00% 25

Taxation Data Base

20%

02.12.

100.00%

Library Operational Indicator

19,000.00 100.00% 2,000 24 -

9,000.00 100.00%

Training

03.01. 20%

International Master’s Program in Tax Administration and Public Finance Operational Indicator

80%

Number of different countries participating in the master’s program

03.02.

2010 Taxation Course

50%

Operational Indicator

50%

Level of student satisfaction (0 to 5)

03.03.

Operational Indicator

50%

Level of student satisfaction (0 to 5) Transfer Pricing Course – English

50%

Operational Indicator

50%

Level of student satisfaction (0 to 5)

03.05.

18 4,599.96 100.00%

11,050.00

5

Transfer Pricing Course 3ed.

50% 03.04.

7,140.00 100.00%

Specialized Course in Tax Administration 4ed.

6,700.00 100.00%

21,250.00

5 2,599.98 100.00%

9,000.00

5 -

-

13


50%

Operational Indicator

50%

Level of student satisfaction (0 to 5)

03.06.

Operational Indicator

50%

Level of student satisfaction (0 to 5)

-

Operational Indicator

50%

Level of student satisfaction (0 to 5)

-

100.00% 5

Specialized Course on Financial Institutions and Operations Control

50% 03.08.

5

Tax Management Course 2ed.

50% 03.07.

100.00%

-

-

100.00% 5

Customs Course

1,100.00

50%

Operational Indicator

100.00%

50%

Level of student satisfaction (0 to 5)

03.09.

5

Course on Economic Aspects of Taxation 2,200.00

50%

Operational Indicator

50%

Level of student satisfaction (0 to 5)

03.10.

Operational Indicator

50%

Level of student satisfaction (0 to 5) Tax Audits Fundamentals

50%

Operational Indicator

50%

Level of student satisfaction (0 to 5)

03.12.

100.00% 5 2,200.00 100.00%

7,500.00

5 1,135.00

600.00 100.00% 5

Fundamentals of Taxation

50%

Operational Indicator

50%

Level of student satisfaction (0 to 5)

03.13.

7,500.00

Course on the Human Resources Manual

50% 03.11.

6,250.00

Fondements de la v茅rification d'imp么t

50%

Operational Indicator

50%

Level of student satisfaction (0 to 5)

600.00

100.00%

1,675.00

5 1,135.00

600.00 100.00% 5

14


03.14.

Tax Administrators Training Course – CIAT/ESAF (Tax Administration Module designed by CIAT).

50%

Operational Indicator

50%

Level of student satisfaction ( 0 to 5)

03.15.

Tax Management Course 3ed

50%

Operational Indicator

50%

Level of student satisfaction (0 to 5)

03.16.

Operational Indicator

50%

Level of student satisfaction (0 to 5)

100% 03.18. 100% 03.19. 100% 03.20. 100% 03.21.

Update, adaptation and translation of material Operational Indicator Technical Assistance for the preparation of the Modules Operational Indicator

5 4,299.99 100.00%

7,500.00

5 4,299.99 100.00%

Operational Indicator

10,000.00

5 -

25,000.00 100.00% -

-

100.00%

Data Base

-

-

100.00%

Preparation of technical materials

-

Operational Indicator

20,000.00 100.00%

Master’s Program in International Tax Law and Tax Administration

2,690.00

50%

Operational Indicator

50%

Number of different countries participating

04

100.00%

Information Exchange Course

50% 03.17.

2,550.00

25,000.00

100.00% 6

Technical Assistance

04.01.

Benchmarking

20%

Operational Indicator

40%

Increase in number of accesses to the system in the next 3 months

40%

Number of countries receiving responses

-

8,333.00 100.00% 25.00% 18

15


04.02.

Electronic invoicing 37,412.00 100.00%

20%

Operational Indicator

40%

Number of countries adopting the standard

9

40%

Number of countries participating in the pilot project involving the transformation of invoices

3

04.03.

ICT Committee 47,596.00 100.00%

20%

Operational Indicator

40%

Number of presentations of the maturity model in events

2

40%

Number of countries participating in the prototype

3

04.04. 100% 04.05.

Recognition to Innovation Operational Indicator

Operational Indicator

80%

Number of member countries participating in the project Project management

20%

Operational Indicator

80%

Number of countries that have received technical assistance

04.07. 100% 05

35,000.00

-

450.00 100.00%

Internship Program for Tax Intelligence

20% 04.06.

30,000.00

5,564.00 100.00% 3 997,680.00 100.00%

1,183,200.00

5

Updating of the technical assistance staff Operational Indicator

11,750.00 100.00%

International Cooperation

05.01.

OECD Cooperation

20%

Operational Indicator

40%

Number of lectures presented at OECD events

40%

Number of member countries participating in CIAT / OECD events

05.02.

-

21,460.00 100.00% 2 20

IOTA Cooperation

20%

Operational Indicator

80%

Number of non-CIAT members IOTA countries contacted

2,400.00 100.00% 5

16


05.03.

CATA – COTA Cooperation

40%

Operational Indicator

60%

Participation in the general assemblies

05.04. 100% 05.05.

ECLAC Cooperation Operational Indicator

Operational Indicator

80%

Number of different member countries that have participated in the program. UNO Cooperation

20%

Operational Indicator

80%

Cooperation agreement with UNO Tax Forum 100%

05.07.

50.00%

25,710.00 100.00% 20

100.00%

Cooperation with International Tax Dialogue

-

-

Operational Indicator

100.00%

80%

Membership at ITD materialized

100.00%

GTZ Cooperation (Germany)

-

800.00

20%

Operational Indicator

100.00%

80%

Agreement with GTZ 100%

100.00%

05.09.

InWent Cooperation

50%

Operational Indicator

50%

Cooperation Agreement with InWent 100%

05.10.

Eurosocial II

50%

Operational Indicator

50%

Number of lectures presented by CIAT at Eurosocial events

05.11.

Cooperation with IMF

1,000.00 100.00%

-

800.00 100.00% 3 -

Operational Indicator

100.00%

80%

Agreement with IMF officialized 100%

100.00%

Cooperation with IDB

1,200.00

100.00%

20% 05.13.

-

2,920.00 100.00%

20% 05.08.

-

4,490.00 100.00%

Cooperation with Countries

20% 05.06.

5,000.00 100.00%

-

-

-

17


20%

Operational Indicator

100.00%

80%

Agreement with IDB officialized 100%

100.00%

05.14.

IBFD Cooperation

-

-

20%

Operational Indicator

100.00%

80%

Cooperation agreement with IBFD officialized 100%

100.00%

05.15.

AECI Cooperation

20%

Operational Indicator

80%

Number of different participating countries

06

-

2,350.00 100.00% 16

Communication and Publications

06.01.

Communication with member countries

20%

Operational Indicator

40%

Increase in average users of My CIAT per country

40%

Absolute increase of registered users

06.02.

3,000.00 100.00% 20.00% 100.00%

Publications

26,924.00 100.00%

20%

Operational Indicator

40%

Average monthly increase in downloads of VIP Newsletter

2.00%

40%

Total number of downloaded documents other than the Newsletter

6,000

A1

Internal Administration and Human Resources

A1.01. 100% A1.02.

Administrative Management of Properties and Services Operational Indicator Human Resources Management

184,826.00 100.00% 5,000.00

10%

Operational Indicator

50%

(1 – number of leaves of period / number of leaves of previous period)

90.00%

40%

(1 – number of cumulative total vacation days expired in period / number of total vacation days expired in previous period)

20.00%

A2

-

100.00%

Accounting and Finances

A2.01. 100% A2.02.

Accounting Management Operational Indicator Financial Management

2,960.00 100.00% -

-

18


100% A2.03. 100% A2.04. 100% A2.05. 100% A3

Operational Indicator Treasury Management Operational Indicator Budgetary Management Operational Indicator Internal Control Operational Indicator

100.00% -

-

100.00% -

-

100.00% -

-

100.00%

Information Technology and Communications

A3.01.

Systems Maintenance and User Support

9,430.00 100.00%

20%

Operational Indicator

40%

(48 – Website unscheduled downtime hours)/ 72

100.00%

40%

(24 – Mailserver downtime) / 24

100.00%

A3.02. 100% A3.03. 100% A3.04. 100% A4

Strengthening of CIAT Portal and Web Processes Operational Indicator

-

-

100.00%

Management Improvement Operational Indicator Research Operational Indicator

20,000.00 100.00% -

1,080.00 100.00%

Internal Planning and Control

A4.01. 100% A4.03. 100% A4.04.

100%

Consolidation, Follow-Up and Control of Annual Operational Plan Operational Indicator Adjustments to Budgetary Execution Operational Indicator Follow-up and prepare Bimonthly Report requested from the Network of Correspondents of the 38 CIAT Member Countries Operational Indicator

2,200.00 100.00% -

-

100.00% -

-

100.00%

19


A4.05. 100% A4.06. 100% A4.07. 100% A5

Follow-up pending issues with the Executive Council Operational Indicator Updating of the Products and Services Indicators System Operational Indicator Actualizaci贸n de los Manuales de Procedimientos de Funciones Operational Indicator

-

-

100.00% -

-

100.00% -

-

100.00%

Fixed Expenses and Revenues

A5.01. 100% A5.02. 100%

Fixed Revenues Operational Indicator Payment of Executive Secretariat staff salaries Operational Indicator

100.00%

1,976,760.84 -

1,629,960.89 100.00%

20


Summary of management at the operational level Each project consists of subprojects. The subprojects are the lowest planning level. Each subproject includes activities and their respective budgetary planning. The subprojects have indicators and goals. Indicators are of an incremental operational nature and will be evaluated every month as of the initial execution of the Plan. The monthly follow up of the indicators will allow for a tactical follow-up, for reacting to difficulties or delays, and the resources and budget reallocation. Below is a summary table with the list of subprojects, the anticipated dates of initiation and conclusion, the budgetary summary thereof and the identification of operational indicators and their goals. ID

Name

01

Initiation

Conclusion

Expenses

Revenues

Expenses

Revenues

43,200.00

10,000.00

62,630.00

10,000.00

Development and Institutional Events

01.01.

2010 Technical Conference - Paris

01.01.01. 60% 40% 01.01.02.

2010 Technical Conference - Paris

2010-07-01

2010-11-04

Technical –Strategic session of Representatives

2010-07-30

2010-10-19

43,200.00 Number of speakers and commentators who accept / Number of proposed speakers and commentators Number of participants determined / Number of participants required

10,000.00 80.00% 100.00% -

-

20%

N° of countries committing themselves to be present at the Session / 38

40%

Support documents completed / Support documents required

100.00%

40%

Support documents translated / Support documents required

100.00%

01.02.

80.00%

2011 General Assembly

01.02.01. 60% 40% 01.02.02. 20%

2011 General Assembly 2011 – Technical 2010-10-15 2011-05-05 sessions 60,230.00 Number of speakers and commentators who accept / Number of proposed speakers and commentators Number of participants determined / Number of participants required 2011 General Assembly – Administrative 2011-01-15 2011-06-16 Session N° of countries committing themselves to be present at the Session / 38

10,000.00 80.00% 100.00% -

2,400.00

90.00%

21


40%

Support documents completed / Support documents required

40%

Support documents translated / Support documents required

01.02.03. 100% 01.03.

2011-01-15

100.00% 2011-04-16

-

Countries suggesting topics / 38

40.00%

Institutional Development

01.03.01. 100% 01.04. 01.04.01.

Coordination and Institutional Relations

2010-07-01

2011-06-30

Meetings of the Executive Council and Executive Council’s Finance Subcommittee Executive Council – October 2010 - Paris

12,720.00

Number of countries where visit or activity was carried out

12,720.00

5

2010-08-05

2010-11-25

2,380.00

-

Support documents completed / Support documents required

100.00%

50%

Support documents translated / Support documents required

100.00%

Executive Council – March 2011 - Panama

2010-12-10

50%

Support documents completed / Support documents required

50%

Support documents translated / Support documents required

01.04.03.

Executive Council - April 2011 - Quito

2011-01-20

2011-04-12

5,330.00

100.00% 100.00%

2011-05-30

990.00

-

50%

Support documents completed / Support documents required

100.00%

50%

Support documents translated / Support documents required

100.00%

01.04.04. 50%

Executive Council’s Finance Subcommittee – 2010-07-01 August 2010 – Panama Support documents completed / Support documents required

50%

Support documents translated / Support documents required

01.04.05.

-

15,570.00

50% 01.04.02.

02

Committee of Topics for 2012 GA and TC

100.00%

50%

Executive Council’s Finance Subcommittee 2010-12-20 February 2011 - Panama Support documents completed / Support documents required

50%

Support documents translated / Support documents required

2010-08-24

3,435.00

100.00% 100.00%

2011-02-14

3,435.00

100.00% 100.00%

Tax Studies and Research

02.01.

Working Groups

15,800.00

22


02.01.01.

WG Measurement of Tax Expenditure

2010-11-01

70%

Number of downloads of documents produced by the WG

30%

Number of times quoted in other publications

02.01.03.

WG on Estimation of Actual Tax Burdens

6,400.00

2,000 20

2010-07-01

70%

Number of downloads of documents produced by the WG

30%

Number of times quoted in other Publications

02.02.

2011-05-31

2011-06-30

-

9,400.00

2,000 20

Permanent Committees

02.02.01.

PC on Harmful International Tax Planning

70%

Number of downloads of documents produced by PC

30%

Number of times quoted in other publications

02.02.02.

PC on Ethics and Tax Administration

2010-07-01

16,060.00

500 10

2010-07-01

60%

Number of actual or virtual presentations of the ethics Tools

40%

Number of times quoted in other Publications

02.03.

2011-06-30

18,260.00

2011-06-30

-

2,200.00

3 10

Events

02.03.01.

Annual Tax Studies and Research Meeting

2010-07-01

40%

Number of participating countries / Number of countries invited

60%

Degree of satisfaction of participants

02.04.

2010-10-31

4,700.00

4,700.00

80.00% 85.00%

Special Publications

02.04.01. 50%

CIAT Review, new format (includes the Trends observatory) Number of web downloads

50%

Number of times quoted in other Publications

02.04.02.

Serial Publications of Working Documents

-

6,000.00 2010-07-01

2011-02-28

-

3,000.00

2,000 50 2010-07-01

2011-05-31

3,000.00

100% 02.04.03.

Number of working documents published CIAT Blog

4 2010-07-01

2011-06-30

-

-

23


100% 02.04.04. 100% 02.06.

Number of annual Posts Inquiries

100 2010-07-01

2011-06-30

-

Average (Response within 10 working days 100% and 5% less per day =

80.00%

Research Programs

02.06.01. 100% 02.06.02. 100% 02.06.03. 100% 02.06.04. 100% 02.06.05. 100% 02.08.

CIAT - AEAT – IEF Research Scholarship

2010-10-01

2011-06-30

-

-

-

-

Number of research works accepted / Number of research works accepted the previous year CIAT - AEAT – IEF Essay Contest

2010-09-01

2011-06-30

1

Number of essays accepted / Number of essays accepted the previous year Program of joint research with other organizations

1

2010-07-01

2011-06-30

-

-

2010-07-01

2011-06-30

-

-

Number of joint research works initiated Program of joint research with member countries

2

Number of research works initiated Research internships

-

2 2010-07-01

2011-06-30

-

-

Number of interns

2

Taxation Data Base

02.08.01. 100% 02.08.02. 100% 02.08.03. 100% 02.08.04. 100% 02.08.05. 100% 02.12.

Revenue Statistics

2010-07-01

2011-06-30

-

2010-07-01

2011-04-30

-

2010-07-01

2011-04-30

Number of web views Tax Legislation and Treaties

3,000

Number of web views Tax Systems Descriptions

19,000.00

3,000

2010-07-01

2010-10-30

-

2010-07-01

2011-06-30

-

Number of web views Rates

3,000

Number of web views Tax Administration Descriptions

-

3,000

Number of web views

3,000

Library

02.12.01. 100%

Automation of Collection

19,000.00

-

9,000.00 2010-07-01

Number of documents input in the PMB during the year

2011-06-30

-

1,500

24


02.12.02. 100% 02.12.03. 100% 02.12.04.

Purchase of Publications

2010-07-01

2011-06-30

Number of publications acquired / per number of publications approved Legal Management of CIAT Publications

2010-07-01

9,000.00

2011-06-30

100.00% -

Number of registered publications / Number of publications to be registered Thematic Series

2010-08-02

100.00%

2011-03-31

-

-

50%

100 % Thematic Series 6 published on 09/30/2010 and 5% less per week

100.00%

50%

100 % if Thematic Series 7 is published on 03/31/2011 and 5% less for every week of delay

100.00%

02.12.05.

Thematic Bibliography

2010-09-06

2011-04-29

-

50%

100 % if Thematic Bibliography 4 is published on 10/29/2010 and 5% for every week of delay

50%

100 % Thematic Bibliography 5 published on 04/29/2011 and 5 % less for every week of delay

02.12.06.

New bibliographic additions

2010-07-01

2011-06-30

100.00% 100.00%

-

-

50%

100% if the note is sent prior to the 15 and 30; 20% less for every day of delay

100.00%

50%

Latest news published in the web on the last day of each month

100.00%

03

Training

03.01. 03.01.01. 100% 03.01.02.

100% 03.01.03.

100% 03.01.04.

100% 03.02.

International Master’s Program in Tax Administration and Public Finance International Master’s Program in Tax Administration and Public Finance VII Edition Number of students who passed /number enrolled

2010-07-05

2011-06-24

-

70.00%

I Face-to-Face Seminar of the VII Edition of 2010-07-01 the International Master’s Program in Tax Administration and Public Finance Students who participated / Students who were invited

2010-07-23

II Face-to-Face Seminar of the VII Edition of the International Master´s Program in Tax Administration and Public Finance

2011-06-25

2011-05-30

-

2,690.00

90.00% -

4,450.00

Students who participated / Students who were invited International Master´s Program in Tax Administration and Public Finance VIII Edition Number of students who passed /number enrolled

-

7,140.00

2010-10-04

85.00% 2011-06-30

-

-

80.00%

2010 Taxation Course 4,599.96

11,050.00

25


03.02.01.

2010-07-01

2010-11-10 2,299.98

5,850.00

20%

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

03.02.02.

Module IV – Tax Administration

2010-08-09

45

2011-03-09 2,299.98

5,200.00

20%

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

03.03.

40

Transfer Pricing Course 3ed.

03.03.01.

Module II – Practical Aspects

20%

Number enrolled

70%

Number who passed /Number enrolled

10%

1 – Number of withdrawals /Number enrolled

03.03.02.

Module III – Advanced Aspects

2010-07-01

2010-10-27

3,350.00

6,700.00

21,250.00

2,599.98

9,000.00

11,250.00 45 80.00% 90.00%

2010-07-26

2011-01-26

3,350.00

10,000.00

20%

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

03.04.

40

Transfer Pricing Course - English

03.04.01.

Module II – Practical Aspects - English

2010-07-01

2010-08-25

-

-

80%

Number who passed /Number enrolled

80.00%

20%

1 – Number of withdrawals /Number enrolled

90.00%

03.04.02.

03.05.

Module III – International Taxation

Module III – Advanced Aspects – English

2010-07-01

2010-12-08 2,599.98

9,000.00

20%

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

Specialized Course in Tax Administration 4ed.

36

-

-

26


03.05.01.

Specialized Course in Tax Administration 4ed.

2010-07-01

2010-08-25

-

-

80%

Number who passed /Number enrolled

80.00%

20%

1 – Number of withdrawals /Number enrolled

90.00%

03.06.

Tax Management Course 2ed.

03.06.01.

Tax Management Course 2ed.

2010-07-01

2010-09-29

-

80%

Number who passed /Number enrolled

80.00%

20%

1 – Number of withdrawals /Number enrolled

90.00%

03.07.

Specialized Course on Financial Institutions and Operations Control

03.07.01. 80%

Specialized Course on Financial Institutions and Operations Control Number who passed /Number enrolled

20%

1 – Number of withdrawals /Number enrolled

03.08.

2010-07-01

2010-09-01

-

Customs Course

1,100.00 2010-07-01

2010-12-29

6,250.00

1,100.00 6,250.00

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

25

Course on Economic Aspects of Taxation Course on Economic Aspects of Taxation

2010-10-18

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00% 2,200.00

7,500.00

30

Course on Human Resources Manual Course on Human Resources Manual

7,500.00

7,500.00

20%

03.10.01.

2,200.00 2011-05-11 2,200.00

03.10.

-

90.00%

Number enrolled

03.09.01.

-

80.00%

20%

03.09.

-

-

Customs Course

03.08.01.

-

2010-11-08

2011-06-30

2,200.00

7,500.00

20%

Number enrolled

30

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

27


03.11.

Tax Audits Fundamentals

03.11.01.

Tax Audits Fundamentals

1,135.00 2010-07-01

2011-01-19

1,135.00 600.00

20%

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

03.12.

600.00

15

Fundamentals of Taxation

03.12.01.

Fundamentals of Taxation

2010-07-01

600.00

2011-01-19 600.00

1,675.00

20%

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

03.13.

20

Fondements de la vérification d'impôt

03.13.01.

Fondements de la vérification d'impôt

2011-01-19

600.00

1,135.00

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

15

Tax Administrators Training Course – CIAT/ESAF (Tax Administration Module designed by CIAT).

03.14.01.

100% 03.15.

Tax Administrators Training Course – CIAT/ESAF (Tax Administration Module designed by CIAT).

1,135.00

600.00 2010-07-01

20%

03.14.

1,675.00

-

2,550.00 2010-07-05

2011-06-30

2,550.00

Number who passed /number enrolled

80.00%

Tax Management Course 3ed

03.15.01.

Tax Management Course 3ed.

20%

Number enrolled

70%

Number who passed /Number enrolled

2010-10-11

4,299.99

2011-06-30 4,299.99

7,500.00

7,500.00

30

80.00%

28


10% 03.16.

1 – Number of withdrawals /Number enrolled

90.00%

Information Exchange Course

03.16.01.

Information Exchange Course

4,299.99 2010-11-22

2011-06-30

4,299.99

10,000.00

20%

Number enrolled

70%

Number who passed /Number enrolled

80.00%

10%

1 – Number of withdrawals /Number enrolled

90.00%

03.17.

40

Update, adaptation and translation of the material

03.17.01.

Update, adaptation and translation of the material

50%

Translated Material / Material to be translated

50%

Updated module / Modules to be updated

03.18. 03.18.01. 100% 03.19.

25,000.00 2010-07-01

2011-06-30

-

25,000.00

100.00% 5

Technical Assistance for the preparation of the Modules Technical Assistance for the preparation of 2010-07-01 the Modules Technical Assistance carried out / Technical Assistance required

2011-06-30

-

100% 03.19.02. 100% 03.19.03. 100% 03.20.

Tutors’ data base

2010-07-01

2011-02-25

-

2010-07-01

2011-06-30

-

2010-07-01

2011-06-30

50.00%

-

Information of CIAT’s e-learning courses / total number of e-learning courses carried out

100% 03.21. 03.21.01.

Preparation of technical materials

100.00% -

20,000.00 2010-07-01

2011-06-30

20,000.00 Number of courses (lessons) delivered / Number of courses determined according to training survey Master’s Program in International Tax Law and Tax Administration Master’s Program in International Tax Law

-

-

Preparation of technical materials

03.20.01.

50

Programs of a tax nature included / Programs of a tax nature identified (50) Course management data base

-

50.00%

Number of tutors included in the data base Data base on programs of a tax nature

-

Data base

03.19.01.

10,000.00

100.00% 2,690.00

2010-07-05

25,000.00

2011-06-30

29


and Tax Administration

2,690.00

25,000.00

10%

Number enrolled

70%

Number who passed /Number enrolled

80.00%

20%

1 – Number of withdrawals /Number enrolled

90.00%

04

25

Technical Assistance

04.01.

Benchmarking

04.01.01

Increase of operational variables

2010-07-19

2011-02-27

Number of new indicators determined and accepted

50%

Number of member countries with at least 75% responses / Number of member countries Tax Intelligence Catalogue

100 2010-10-01

2011-06-02

75.00% 1,215.20

40%

Number of indicators determined (25 if 25 or more)

30%

Number of countries participating in the group with responses / Number of countries participating in the group Number of member countries with at least 75% responses / Number of member countries

30% 04.01.03.

Dissemination of the system

25

2010-07-01

2011-02-19

40%

Number of brochure alternatives presented

60%

Persons attending who confirmed receipt of the material / persons attending

04.02.

-

4,617.80

50% 04.01.02.

-

8,333.00

100.00% 50.00% -

2,500.00

3 80.00%

Electronic invoice

04.02.01. 50% 20%

Number of countries consulted in relation to the standard / Number of member countries

75.00%

30%

Number of countries with responses / Number of countries consulted

60.00%

04.02.02.

2011-06-19

37,412.00

Development of a CIAT XML Electronic 2010-08-15 invoice standard format Number of member countries in the development group

9,700.00

30,000.00

3

50%

Prepare draft project for developing a 2011-04-01 mechanism for the transformation of invoices and information request Number of candidates for the consultancy (4 if more than 4)

2011-06-26

20%

Number of countries accepting the invitation to participate / Number of member countries

50.00%

30%

Number of countries approving the architecture and services proposed / Number of participating countries

66.00%

27,712.00

30,000.00 4

30


04.03.

ITC Committee

04.03.01. 70%

Development of ITC processes levels of 2010-07-01 maturity model for TA Number of sub processes with levels of maturity and RACI

30%

Number of group member that validate the proposal / Number of group members

04.03.02.

11,060.00

50%

Best practices: Control of access segmented 2010-10-01 by taxpayer groups Number of participating countries (4 if more than 4)

50%

Publication before or after April 1st 100% 5% less for every week of delay

04.03.03.

2011-03-19

50% 50%

Number of countries participating in the test / Number of member countries

100% 04.04.

Meeting of ITC Committee

5,000.00

20

100.00% -

2,992.00

100.00%

2011-06-03 32,714.00

2011-03-15

35,000.00

4

Development of prototype and standard for information exchange through Web services Number of member countries in the group

04.03.04.

2010-08-01

47,596.00

2011-06-17

2011-06-25

30,000.00

4

20.00% -

830.00

Number of participants in the meeting / Number of Committee members

100.00%

Recognition to Innovation

04.04.01. 100% 04.05.

-

Recognition to Innovation in the Tax 2010-07-01 Administration Number of participating countries / Number of member countries

2011-04-30

450.00

450.00

30.00%

Tax Intelligence internship program

04.05.01.

Visit to Guardia di Finanza

2010-07-01

2010-11-30 5,564.00

50%

Number of countries receiving invitation / Number of member countries

50%

Number of countries with candidates / Number of countries that confirm

04.05.02. 100% 04.06. 04.06.01.

Processing of internships in other 2011-01-02 administrations Number of officials from a country participating in the visit

80.00% 50.00%

2011-05-01

-

2

Project management Execution of direct consultancy activities (short term)

5,564.00

-

997,680.00 2010-07-01

2011-06-30

23,200.00

1,183,200.00

43,200.00

31


100% 04.06.02.

Number of missions carried out 10 if more than 10 Execution of 1 or 2 projects (Ecuador, Santa Fe, Peru, Netherlands Antilles or Paraguay)

8 2010-07-01

50%

Weighted percentage of compliance with operational schedules

50%

Weighted percentage of compliance with financial planning

04.06.03.

950,000.00

1,140,000.00 80.00% 100.00%

20%

Identification of Technical Cooperation operational needs Number of countries contacted

40%

Number of prospects identified

4

40%

Number of projects agreed for signature and execution in 2011-2012

2

04.07.

2010-07-01

2011-06-30

2011-06-30

24,480.00

16

Update of technical assistance staff

04.07.01. 100% 04.07.02. 100% 05

Participation in events

2010-08-01

2010-11-20

Subscriptions

10,450.00

Number of events 2010-07-01

2011-06-30

11,750.00

1,300.00

2 -

Number of subscriptions acquired

3

International Cooperation

05.01.

OECD Cooperation

05.01.01.

-

20%

OECD Forum with Latin American non-OECD Economies Number of contacts with OECD

30%

Submit proposal for presentation

100.00%

50%

100.00%

30%

20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation CIAT/OECD Seminar on Tax Information 2010-07-01 2011-03-04 Exchange (Caribbean) 2,400.00 Number of countries and organizations that commit themselves to participate

30%

Number of other countries and organizations that confirm participation as speakers

40%

20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation OECD Forum on Harmful Tax Practices 2010-08-01 2010-10-03 3,600.00

05.01.02.

05.01.03.

2010-10-01

2011-01-20

21,460.00

4,100.00

6

14 5 100.00% -

32


100% 05.01.04.

Participation in the event CIAT/OECD Seminar South America

100.00% 2010-07-01

2010-09-28

30%

Number of countries and organizations participating

30%

Number of other countries and organizations that participate as speakers

40%

20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation OECD Global Forum on Tax Treaties and 2010-07-01 2010-09-24 Transfer Pricing 4,600.00 Participation in the event

05.01.06. 100% 05.01.07. 80% 20% 05.02.

OECD Forum on Tax Administrations

-

2,900.00

20

2010-08-01

5 100.00% 100.00%

2010-10-20

-

3,860.00 20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation Participation in the event

100.00% 100.00%

IOTA Cooperation

05.02.01.

IOTA General Assembly

50%

Number of contacts with IOTA

50%

Participation in the General Assembly

05.02.02.

Cooperation with IOTA

2010-07-01

2010-07-10

-

2,400.00

6 100.00% 2010-07-01

2011-06-30

50%

Number of IOTA countries (not members of CIAT) that participate in CIAT events

50%

Number of objects assigned or accepted

05.03.

-

10 2

CATA – COTA Cooperation

05.03.01.

CATA Conference

2010-07-01

2010-09-05

-

40% 40%

Number of contacts with CATA

2

20%

Participation in the Conference

100.00%

COTA Conference

-

5,000.00

2,500.00 Number of CIAT events in which CATA representatives (not members of CIAT) participate

05.03.02.

-

2,400.00

2010-07-01

2010-09-05

2

-

40%

2,500.00 Number of CIAT events in which COTA representatives (not members of CIAT) participate

2

40%

Number of contacts with COTA

2

33


20% 05.04.

Participation in the Conference

100.00%

ECLAC Cooperation

05.04.01. 100% 05.04.02. 80% 20% 05.05.

ECLAC Regional Seminar

2010-08-01

2010-10-22

-

2,090.00

Participation in the event ECLAC Tax Policy Seminar

-

4,490.00

100.00% 2010-12-01

2011-01-28

-

2,400.00 20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation Participation in the event

100.00% 100.00%

Cooperation with Countries

05.05.01.

Examination Workshop – Financial Sector

2010-08-01

2010-12-04

10,220.00

40%

Number of countries and organizations that commit themselves to participate

40%

Number of other countries and organizations that participate as speakers

20%

50%

20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation Participation in member country events 2010-07-01 2011-06-30 8,000.00 Number of papers presented

50%

Number of participations

05.05.02.

05.05.04.

Examination Workshop

2011-05-05

Number of countries and organizations participating

50%

Number of other countries and organizations that participate as speaker

50% 50%

Number of other countries and organizations that participate as speakers Human Resources Seminar

2 -

2,620.00

2010-07-01

4 1,970.00

2010-09-10

Number of countries and organizations participating

50%

Number of other countries and organizations that participate as speakers Commemoration of the Anniversary of the

-

2011-06-05

50% 05.05.07.

5 100.00%

12

Workshop in Internal Control in Central 2011-01-01 America Number of countries and organizations participating

05.05.06.

18

4 2011-01-01

50% 05.05.05.

25,710.00

10 4 -

18

2010-07-01

2010-07-30

4 -

-

34


DGII of the Dominican Republic 100%

50%

20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation Seminar/Workshop on Tax Intelligence 2011-01-01 2011-05-27 (Brazil) 2,900.00 Number of countries and organizations participating

50%

Number of other countries and organizations that participate as speakers

05.05.08.

05.06.

100.00% 18 4

Cooperation with UNO

05.06.01.

2,920.00

100.00%

40%

UN committee of experts for international 2011-05-01 2011-06-10 cooperation in taxation 2,920.00 20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation Number of strategic contact in UN forum

20%

Participation in the event

100.00%

40%

05.07.

-

4

Cooperation with International Tax Dialogue

05.07.01. 100% 05.07.02. 100% 05.08.

ITD Conference

2010-07-01

2010-07-10

-

Number of presentations assigned to CIAT for the ITD World Conference Undertake procedures for ITD membership

2010-07-01

2010-11-30

100.00%

-

-

Number of strategic contacts with ITD

8

GTZ Cooperation (Germany)

05.08.01. 100% 05.08.02. 100% 05.09.

GTZ Event

2010-07-01

2010-07-10

600.00 20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation Achieve cooperation agreement with GTZ 2010-07-01 2010-12-30 200.00 Number of contacts with InWent

40%

InWent Events

-

800.00 100.00% 5

Cooperation with InWent

05.09.01.

-

1,000.00 2010-07-01

2011-06-30

800.00 20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation

1,200.00

1,200.00 100.00%

35


40% 20% 05.09.02. 100% 05.10.

20% to determination of contents, 20% to preparation of the draft, 20% to approval of document, 20% to final edition and 20% to presentation Participation in the events InWent cooperation agreement

2010-07-01

2010-11-30

100.00% 4 -

200.00

Number of contacts with InWent

4

Eurosocial II

05.10.01. 50%

Increase CIAT’s participation in the 2010-07-01 EUROsociAL network Number of links to CIAT documents in the Eurosocial site

50%

Number of events using material developed by CIAT

05.11.

2011-06-30

-

800.00

50 3

Cooperation with IMF

05.11.02. 100% 05.13.

IMF Cooperation agreement

2010-07-01

2010-10-30

-

100% 05.14.

Cooperation agreement with IDB

2010-07-01

2010-10-30

-

100% 05.15.

2010-07-01

2010-10-30

-

2010-08-01

Number of confirmations to invitations / Invitations sent Number of other countries participating 2010-10-01

Number of confirmations to invitations / Invitations sent

50%

Number of other countries participating

50%

AECI Event Guatemala (La Antigua)

2010-11-09

800.00

80.00% 12

50% 05.15.03.

-

2,350.00

50%

AECI Event Colombia (Cartagena de Indias)

-

6

50% 05.15.02.

-

Number of IBFD contacts

AECI Event (Sta Cruz de la Sierra)

-

4

AECI Cooperation

05.15.01.

-

Number of contacts with IDB Cooperation agreement with IBFD

-

4

IBFD Cooperation

05.14.01.

-

Number of contacts with IMF Cooperation with IDB

05.13.01.

-

800.00

2011-01-30

800.00

80.00% 12

2011-02-01

Number of confirmations to invitations / Invitations sent

2011-05-27

750.00

80.00%

36


50% 06

Number of other countries participating

12

Communication and Publications

06.01.

Communication with member countries

06.01.01. 100% 06.01.02.

Extranet

2010-07-01

2011-06-30

-

Maintenance of passwords within 48 hours following notification 100%, 2% less for every hour of delay Inquiries Service 2010-07-01 2011-06-30 -

100.00% -

20%

Number of inquiries received by the system / Number of responses sent

80.00%

20%

Number of requests for information sent / Number of requests completed

80.00%

60%

Level of satisfaction with responses given

06.01.03. 100% 06.01.04. 50% 50% 06.01.05. 100% 06.01.06. 100% 06.02.

On-line Collaboration Forum

90.00% 2010-07-01

2011-06-30

-

Percentage of forum users with at least three accesses monthly Communication with member countries

2010-07-01

2010-07-01

40.00%

2011-06-30

-

Confirmation of access to modules by new correspondents within the two weeks of notice of change 100%, 5 % less for every day of delay Confirmation of sending of report of pending issues within the week following notification of change of correspondent 100%, 10% less for every day of delay Portal 2010-07-01 2011-06-30 3,000.00 Frequency of updating of "new developments " in the portal Evaluation of Services

2011-06-30

Inquiries received/ Inquiries sent

-

100.00% 100.00% 25 75.00%

Publications

06.02.01.

VIP – Newsletter

2010-07-01

2011-06-30

50% 50%

Number of satisfaction surveys received / Number of satisfaction surveys sent

45% 45%

Publications – Technical Conference

-

26,924.00

9,204.00 Bimonthly Newsletter published every two weeks on Fridays, 20% less for every day of delay

06.02.03.

-

3,000.00

2010-10-05

2010-12-06

1,400.00 Proceedings published in printed format two months after conclusion of event 100%, 5% less for every week of delay Publication of electronic file two months after conclusion of event 100%, 5% less for every day of delay

100.00% 5.00% 100.00% 100.00%

37


10% 06.02.04. 45% 45% 10% 06.02.05.

Number of satisfaction surveys received / Number of satisfaction surveys sent Publications – General Assembly

2010-10-05

50.00%

2010-12-06

-

1,400.00 Proceedings published in printed format two months after conclusion of event 100%, 5% less for every week of delay Publication of electronic file two months after conclusion of event 100%, 5% less for every day of delay Number of satisfaction surveys received / Number of satisfaction surveys sent

100.00% 100.00% 40.00%

50%

Public. WG on Measurement of Tax 2011-02-01 2011-03-18 Expenditure 1,400.00 Document published in printed format through March 2011, 10% less for every month of delay

100.00%

50%

Publication of Electronic file through March 2011 100%, 5% less for every month of delay

100.00%

06.02.07. 50% 50% 06.02.08. 20% 20% 60% 06.02.09.

Public. Meeting of Studies Area

2010-09-02

-

2010-10-08

-

1,400.00 Document published in printed format through October 2010 100%, 10% less for every month of delay Publication of Electronic file through October 2010 100%, 10% less for every week of delay CIAT Review

2010-07-02

100.00% 100.00%

2011-02-25

-

2,800.00 Review 1 published in printed format through August 2010, 100% 5% less for every week of delay

100.00%

Review 2 published in printed format through February de 2011, 100%, 5% less for every week of delay Publication of Electronic file on the date 100%, 10% less for every week of delay Serial Publications / Thematic Series

2010-09-06

2011-03-23

100.00% 100.00% -

-

50%

Thematic series 6 diagrammed in September 2010 100%, 5% less for every week of delay

100.00%

50%

Thematic series 7 diagrammed in March 2011 100%, 5% less for every week of delay

100.00%

06.02.10.

Serial Publications / Thematic Bibliography

2010-10-01

2011-04-14

-

-

50%

Thematic series 4 diagrammed in October 2010 100%, 5% less for every week of delay

100.00%

50%

Thematic series 5 diagrammed in April 2011 100%, 5% less for every week of delay

100.00%

06.02.11. 100% 06.02.13.

Stationery and Support Material

2010-07-01

2011-06-30

3,000.00

Number of works requested / Number of versions delivered Institutional Publications – Catalogue of Publications

2010-08-09

50.00%

2010-09-14

2,000.00

-

38


50%

Printed document published in September 2010 100%, 5% less for every week of delay

100.00%

50%

Electronic document published in September 2010 100%, 10% less for every week of delay

100.00%

06.02.14.

Institutional Publications - Strategic Plan

2010-11-15

2010-12-02

-

1,400.00

50%

Printed document published in December 2010 100%, 5% less for every week of delay

100.00%

50%

Electronic document published in December 2010 100%, 10% less for every week of delay

100.00%

06.02.15.

Institutional Publications – Bylaws

2011-05-26

2011-06-14

50%

Printed document published in June 2011 100%, 20% less for every week of delay

50%

Electronic document published in June 2011, 100%, 10% less for every day of delay

06.02.16.

Institutional Publication – Training Pamphlet

2011-04-11

2011-04-27

50%

Printed document published in May 2011 100%, 20% less for every week of delay

50%

Electronic document published in May 2011, 10% less for every day of delay

06.02.17. 100% A1

Legal registration of CIAT Publications

2010-07-01

2011-06-30

1,200.00

100.00% 100.00% -

1,600.00

100.00% 100.00% 120.00

Publications to be registered / Number of registered publications

100.00%

Internal Administration and Human Resources

A1.01. A1.01.01. 100% A1.01.02. 100% A1.01.03. 100% A1.01.04. 100% A1.01.05. 100%

Administrative Management of Properties and Services Administration of health and life group 2010-07-01 insurance Renewal of life insurance policy 1 month prior to maturity

2011-06-30

-

Administration of Life and Personal Accident 2010-07-01 2011-06-30 Insurance for ES International Staff Changes in effect within 15 days of change 100%, 5% less for every day of delay

-

Administration of ES Insurance Policies

2010-07-01

100.00%

2011-06-30

8,460.00 Renewal of policies one month prior to maturity 100%, 20% less for every week of delay Maintenance of ES Equipment

2010-07-01

-

184,826.00

2011-06-30

14,730.00 100% if there is zero interruption in service of any unscheduled element, 5% less for every unscheduled service interruption Maintenance of ES vehicles 2010-07-01 2011-06-30 1,680.00 100% if there is zero interruption in service of any unscheduled element, 5% less for every

100.00% 100.00% 100.00% 100.00%

39


unscheduled service interruption A1.01.06. 100% A1.01.07. 100% A1.01.08. 100% A1.01.09. 100% A1.01.10. 100% A1.01.11. 100% A1.01.12. 100% A1.01.13. 100% A1.01.14.

100% A1.01.15. 100% A1.01.16. 100%

Maintenance of ES Building

2010-07-01

2011-06-30

-

9,840.00

100% if there are no bug reports, 2% less for every report

100.00%

ES procurement management, contracting, 2010-07-01 2011-06-30 materials, services, supplies and airfares 104,920.00 (Amount of payment of budgeted services – actual service payment)/(0.05 * Amount of payment of budgeted services) Internal/External Messenger and 2010-07-01 2011-06-30 transportation coordination and execution 100% if there are no passengers with transportation problems, 10% les for every passenger with problems Execution of protocol procedures 2010-07-01 2011-06-30 Number of documents renewed prior to expiration / Total number of renewed documents

100.00% 100.00% 100.00%

Logistics of ES local meetings and social events Level of satisfaction in use of the service

2010-07-01

2011-06-30

-

Attention at the Reception Desk

2010-07-01

2011-06-30

-

90.00%

100% if requirements regarding attention at the reception desk are fulfilled Other Projects –Revision and wiring changes in lighting fixtures 100% revision of lighting fixtures

-

2010-07-01

100.00%

2011-06-30

960.00

Other Projects-Floor polishing and painting of 2010-07-01 ES 100% on concluding floor polishing and painting of ES

2011-06-30

Other Projects-Remodeling of Internal Administration, Reception and Accounting Areas 100% remodeling of IA, Reception and Accountings

2011-06-30

2010-07-01

-

100.00% -

5,098.00

100.00% -

33,838.00 100.00%

Other Projects-Water drainage 2010-07-01 system/parking area 100% change or improvement of water pump drainage system

2011-06-30

Other Projects-Change of air conditioning 2010-07-01 equipment 100% if more efficient air conditioners are purchased

2011-06-30

800.00

100.00% -

4,500.00

100.00%

40


A1.01.17. 100% A1.02.

Other Projects-Replacement of Telephone Exchange 100% acquisition of new Telephone Exchange

2010-07-01

2011-06-30

-

100.00%

Human Resources Management

A1.02.01. 100% A1.02.02. 100% A1.02.03. 100% A1.02.04. 100% A2

Updating of Internal Regulations

5,000.00 2010-07-01

2011-06-30

2010-07-01

2011-06-30

-

100% if Internal Regulations are updated Performance evaluation

-

100.00%

5,000.00

-

100% if the Performance evaluation process is carried out prior to June 30, 10% less for every week of delay Orange Human Resources System 2010-07-01 2011-06-30 -

100.00%

100% if all staff attendance records are updated monthly, 2% less for every record updated alter the 2nd business day of the following month Development and updating of latest news 2010-07-01 2011-06-30 regarding ES Staff 100% if the Newsletter is ready prior to day 2 of each month, 5% less for every day of delay

100.00%

-

100.00%

Accounting and Finances

A2.01.

Accounting Management

A2.01.01.

Accounting Registries

2010-07-01

2011-06-30

50%

(Number of entries – Number of entries with adjustments)/Number of entries

50%

(Total number of checks – number of annulled checks) / Total number of checks

A2.01.02. 100% A2.01.04. 100% A2.01.05. 100% A2.01.06. 100% A2.02.

Payment of salary payroll

2010-07-01

2,960.00

2011-06-30

90.00% 95.00% -

100% if paid prior to expiration of the 15-day period, and 20% less for every business day of delay Preparation of reports

2010-07-01

2011-06-30

100% if the reports are published prior to the 13th of each month and 10% less for every day of delay Digitalization of documents 2010-07-01 2011-06-30

100.00%

-

100.00%

-

(14 – Number of months of delay)/12 ; 100% if > 1 Systems backup

2,960.00

100.00%

2010-07-01

2011-06-30

-

Number of daily backups / Number of business days per month

100.00%

Financial Management

A2.02.01. 100%

Administration of financial instruments

2010-07-01

Contracted rate / Monthly fixed term rate representative of market

2011-06-30

-

-

1

41


A2.03.

Treasury Management

A2.03.01. 100% A2.03.02. 100% A2.04.

Treasury Tasks

2010-07-01

2011-06-30

-

Average cash balance / 100000; if > 1 100% Bank account conciliation

2010-07-01

2011-06-30

-

100% if the conciliation is ready within the following days, 10% less for every day of delay

100% A2.05.

Preparation of annual Budget

70% 30% A3

-

-

-

100.00%

2010-10-01

2010-12-15

-

100% if the draft is ready prior to December 15, 2.5% less for every day of delay Internal Control

-

-

100.00%

Internal Control

A2.05.01.

-

100.00%

Budgetary Management

A2.04.01.

-

2010-07-01

2011-06-30

-

List of individual allocation updated within the month following physical verification 100%, 5% less for every week of delay Number of cash counts

100.00% 4

Information Technology and Communications

A3.01.

Systems Maintenance and User Support

A3.01.01. 100% A3.01.02.

User Support Web Systems Maintenance Updated products

40%

Scheduled System Output Time

100% A3.01.04. 100% A3.01.05. 100% A3.01.06. 100% A3.01.07.

2010-07-01

2011-06-30

-

2010-07-01

2011-06-30

-

User satisfaction

60% A3.01.03.

-

Maintenance of Proprietary Developments

90.00%

98.50% 2010-07-01

2011-06-30

2010-07-01

2011-06-30

-

2010-07-01

2010-07-01

330.00

2011-06-30

100% if update is renewed prior to expiration, 5% less for every day of delay Maintenance of Office Open Value

2011-06-30

2010-08-16

100.00% -

700.00

5,100.00

Payment of Contract on time 100%, 5% less for every day of delay Acquisition of additional Firewall services

100.00%

100% if update is renewed prior to expiration, 5% less for every day of delay Maintenance of Trend Antivirus System

90.00%

Date of Conclusion of Form Mail System Maintenance

-

9,430.00

100.00% 100.00%

2010-08-31

800.00

-

42


100% A3.01.08. 100% A3.01.09. 100% A3.01.10. 100% A3.02. A3.02.01. 100% A3.02.02. 100% A3.02.03. 100% A3.02.05.

Service installed prior to September 100%, 5% less for every week of delay Update of Security Certificate

2010-09-06

2010-09-15

2011-01-11

2011-01-15

2010-07-01

2011-06-30

Server recovery tests

100.00% -

-

Number of successful Server recovery tests Maintenance/Update of Computer Equipment

4

Strengthening of CIAT Portal and Web Processes Integration of Contacts Data Base / My CIAT

1,500.00

Requests Attended / Requests Made

90.00% -

2010-07-01

2010-08-13

-

100.00%

Number of requirements developed / number of requirements agreed

100.00%

Implementation of workflow system

2011-01-02

2011-02-09

-

Number of requirements developed / number of requirements agreed Extranet Integration to MY CIAT

2011-02-21

A3.02.06.

Development of historical comparison module 2010-11-01 in Benchmarking system Number of requirements developed / number of requirements agreed

90.00%

2011-04-02

-

90.00%

2010-12-14

-

5

Management Improvement

A3.03.01. 100% A3.03.02. 100% A3.03.03. 100%

Update of mail Server

-

-

Contacts Data Base with My CIAT implemented prior to September 100%, 10% less for every week of delay Control panel system for Correspondents 2010-08-23 2010-10-16 -

Number of requirements developed / number of requirements agreed

A3.03.

-

1,000.00

Security Certificate Installed

100%

100%

100.00%

-

20,000.00 2011-05-02

2011-06-10

10,000.00

New operational mail system prior to July 2011 100%, 5% less for every day of delay Improvements in Telecommunications – Voice 2011-03-01 over IP Results report prior to April 100%, 10% less for every week of delay

2011-03-26

Purchase of Laptops

2011-06-30

2010-07-01

100.00%

400.00

100.00%

Number of equipment installed / Number of equipment scheduled for the year

4,500.00

100.00%

43


A3.03.04. 100% A3.03.05. 100% A3.03.06. 100% A3.04.

Purchase of Screens

2010-07-01

2011-06-30

Number of equipment installed / Number of equipment scheduled for the year Megameeting service

2010-07-01

2010-07-11

600.00

100.00% -

4,100.00

100% if renewed within the term, 5% less for every day of delay Implementation of environmental sensors in the data center

2010-07-01

100.00% 2010-07-30

-

400.00

Installation of sensors to date 100%, 5% less for every week of delay

100.00%

Research

A3.04.01.

Research in Open Source products

50%

Number of products tested

50%

Number of products accepted

A3.04.02. 100% A4

Research of tools, environments, development languages and data base Number of tools evaluated

-

1,080.00 2010-07-01

2011-06-30

-

600.00

3 100.00% 2010-07-01

2011-06-30

480.00

3

Internal Planning and Control

A4.01. A4.01.01. 100% A4.01.02. 100% A4.03.

Consolidation, Follow-up and Control of Annual Operational Plan Follow-up management of 2010-2011 Annual Operational Plan

2,200.00 2010-07-01

2011-06-30

-

2,200.00

Number of programs and activities updated within 14 days of the following month / 11 Preparation of 2011-2012 Annual Operational 2010-10-01 2011-03-15 Plan Review, Update and Consolidate the A.O.P. Proposal in accordance with the E.C.

100.00% -

100.00%

Adjustments to Budgetary Execution

A4.03.01. 100% A4.04.

A4.04.01.

Budgetary Execution

2010-09-01

2011-03-30

-

Adjustments Processed on dates indicated Follow-up and Prepare Bimonthly Report requested to the Network of Correspondents of the 38 CIAT Member Countries Bimonthly Correspondents Report

-

-

-

-

-

100.00%

2010-07-01

2011-06-30

-

-

44


100% A4.05.

100% if delivered within 15 days following the bimonthly period, 5% less for every day of delay

100.00%

Follow up pending issues with the Executive Council

A4.05.01.

Pending Issues

2010-10-18

2011-06-01

-

Indicator

100.00%

33%

Indicator

100

34%

Indicator

100

A4.06.01. 100% A4.07.

Updating of the Products and Services Indicators System PRODUCTS AND SERVICES INDICATORS 2010-07-01 2011-06-30 SYSTEM Updating of Products and Services System prior to the 15th of each month

-

100% A4.07.02 100% A5

Functions Procedures Manuals

-

-

-

100.00%

2011-02-01

2011-04-30

-

2010-07-01

2011-06-30

-

Updating of manuals prior to April 30 of each year Contingencies Manual

-

Updating of Functions Procedures Manuals

A4.07.01.

-

-

33%

A4.06.

-

100.00%

Indicator

100.00%

Fixed expenses and revenues

A5.01.

Fixed revenues

A5.01.01. 100% A5.02.

Fixed revenues

2010-07-01

2011-06-30

1,976,760.84

1,976,760.84 100.00%

Amount of contributions received / Scheduled amounts Payment of Executive Secretariat salaries

A5.02.01.

Payment of Executive Secretariat salaries

2010-07-01

2011-06-30

30%

Number of persons in the payroll / Number of persons scheduled

70%

If the total value of salaries < programmed 100% if not 100% - excess / programmed

1,629,960.89

1,629,960.89

98.00% 100.00%

45


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