Organic Budget Law (Decree 101-97) of Guatemala (Spanish)

The Organic Budget Law aims at establishing standards for the constitution of budget systems, integrated governmental accounting, treasury and public credit for:


  • Performing the planning, programming, organization, coordination, execution, capturing control and use of public resources under the principles of legality, economy, efficiency, effectiveness, quality, transparency, equality and publicity in fulfilling the plans, programs and projects according to the established policies;
  • Systemizing the programming, management and assessment processes of the public sector results;
  • Developing and maintaining integrated systems which supply timely and reliable information on the behavior of the public sector’s physical and financial execution;
  • Ensuring the efficient and effective use of public credit, coordinating the disbursement programs and use of resource, as well as the actions of the entities intervening in managing external and internal debt;
  • Strengthening the administrative capacity and control and follow-up systems to ensure the quality of public expenses and the correct use of the State’s resources;
  • Holding the superior authority responsible for each public sector body or entity, for the implementation and maintenance of:

1) The Integrated Accounting System which responds to the needs of registering financial information and physical, reliable and timely realization thereof, in accordance with their own characteristics, as per international accounting standards for the public sector and the best practices applicable to the national reality.

2) An efficient and effective normative, financial, economic and management internal control system on its own operations, based on general standards issued by the General Account Comptroller.

3) Procedures for the effective and efficient development of institutional activities and assessment of the results of the programs, projects and operations.

4) The implementation of the transparency and discipline principles in the public administration which guarantee that the execution of public expenses is performed rationally and using the resources appropriately and correctly.

December 1997
Last reform
August 2020
Instrument type
Laws and regulations
Territorial scale
Sectorial topic