Within the framework of the EUROsociAL II Programmed, financed by the European Union, an expert advising mission was carried out in Asunción (Paraguay), from 29th June to 3rd July 2015, to prepare a multi-year, results-based budget.

Since 2011, Paraguay has been gradually implementing Result-Oriented Budgeting (ROB) to improve the effectiveness and efficiency of public spending. This budgeting model links resource allocation and utilisation to the management results of institutions by systematically using performance information—incorporating the functions of planning, budgeting and evaluation—as a way of improving public administration.

The activity included the participation of the Deputy Director-General of Organisation, Planning and Resource Management of the Directorate-General of Budget, and of the Director of the Office of the Secretary of State of Finance and Budget, both attached to Spain's Ministry of Finance and Public Administrations. More than 20 civil servants and specialists from Paraguay's Ministry of Finance also participated.

The activity consisted of an explanation of theoretical aspects, practical cases, and workshops in which the Spanish experience with budget preparation was shared, particularly in reference to the tools related to multi-year budget planning.

As a deliverable from this activity, a series of methodological recommendations were created for effective implementation of the multi-year budget according to the criteria established in Paraguay's Fiscal Responsibility Act and its implementing legislation. This will enable the parties responsible for budget preparation to define multi-year budgets more efficiently in accordance with legal requirements.

This activity is part of the Budget-Plan Link action of the EUROsociAL Programme, financed by the European Union, and coordinated by the FIIAPP, with the Spanish Institute for Tax Studies (IEF in its Spanish acronym) acting as an operational partner.