Abstract

The 2006 Budget and Fiscal Responsibility Law required the establishment of rules to ensure that investment projects are properly evaluated. The Ministry of Finance (SHCP), through its Investment Unit, manages the public investment system which is an important element for achieving better results from investment projects undertaken by the public sector. Every year the Investment Unit publishes guidelines for the preparation and presentation of the cost-benefit analysis of programmes and investment projects (Lineamientos para la elaboración y presentación de los análisis costo y beneficio de los programas y proyectos de inversión).

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