poa13-14en by CIAT

Inter-American Center of Tax Administrations

Annual Operational Plan 2013 - 2014

Contents Introduction ............................................................................................................................................................................................................................................. 3 Financial Executive Summary................................................................................................................................................................................................................... 5 Expenses and Disbursements .............................................................................................................................................................................................................. 6 Investments…………………………………………………………………………………………………………………………………………………………………………………………………………………….…………8 Staff Expenses ...................................................................................................................................................................................................................................... 8 Revenues .......................................................................................................................................................................................................................................... 9 2013 - 2017 Strategic Programs ............................................................................................................................................................................................................ 10 2013 - 2014 Projects………………………………………………………………………………………………………………………………………………………….………………………………………………………….11 Summary of management at operational level……………………………………………………………………………………………………………………………………………………………………………...19 Risks……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….46 Risk mitigation.................................................................................................................................................................................................................................... 47

Introduction The CIAT Executive Secretariatâ&#x20AC;&#x2122;s Annual Operational Plan for the period from July 1st, 2013 through June 30, 2014 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.

Strategic Plan

Program Project weighting Tactical or qualitative 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

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

Financial Executive Summary Programs and Activities

Names

Dev. And Institutional Mgmt.

Tax studies and Research

Which have participated

Technical assistance

Int.Taxation and Cooperation

Comm. and Publications

Institutional planning and dev.

Internal admin. and HHRR

Accounting and Finances

Inf. and Communication Tech.

Internal Control and Planning

Expenses and Fixed incomes

Total

Projects Expenses Investments Personnel

98,903 44,200

105,330

280 25,000

1,433,104

1,300

60,210

16,920

2,000

92,275

164,906

27,000

1,980

3,400

98,903

60,000

123,615

1,742,320

34,660

22,720

Incomes Total Deficit by incomes or activities Surplus

10,000

Total Contributions Cash expenses contributions

2,200

5,200 42,475 -

10,000 -

(88,903) (60,000)

158,725

35,110

1,954,000 -

211,680

118,061

201,970

6,280

45,875

2,200

(34,660) (22,720) (118,061) (201,970) (6,280) (45,875) (2,200)

1,803,251

2,075,771

36,359

25,000 -

2,137,129 -

333,879 -

2,147,725

4,259,854

2,353,349

103,255

1,803,251

4,259,855

2,075,771

36,359 0

Expenses and disbursements The columns show the programs and activities

Investments In the column the programs and activities are presented

Staff Expenses

Revenues

The 2013 â&#x20AC;&#x201C; 2017 Strategic Programs In the execution of the Strategic Plan CIAT will carry out 7 programs that will be in force throughout the 2013-2017 periods. 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. The control chart shown below is identical to the AOP for 2013-2014 since it is of a strategic nature.

The Projects of the 2013 – 2014 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 that are established for each. The goals are evaluated at the end of execution of each project. 01.01.

Technical Conference, September 9-12, 2013 - Nairobi – Kenya 20%

Operational Indicator

40%

Number of member and associate member countries present / 39

40%

Number of non-member and organizations / Number of invited non-member countries and organizations invited

01.02.

General Assembly, April 7 to 10, 2014 - Rio de Janeiro – Brazil 20%

Operational Indicator

21,600.00 3,000.00 100.00% 60.00% 25.00% 41,378.00

7,000.00

100.00%

50%

N째 of incumbent representatives presents in the Administrative session / 39

30%

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

40%

Executive Council and Finance Sub Committee of the Executive Council meetings Operational Indicator

60%

Average (Number of incumbent representatives / 9)

01.04.

01.05.

Meeting of correspondents 2014 100%

Operational Indicator

100%

Institutional Management - Member Countries Operational Indicator

01.06.

02.03.

60.00% 60.00% 20,405.00

100.00% 75.00%

100%

6,720.00 100.00% -

Operational Indicator Operational Indicator

10%

Number of comments to the blogs

10%

Evaluation of attended requests

02.06.

Operational Indicator

10%

Total number of member countries participating in the program

02.08.

Tax Data base 20%

Operational Indicator

80%

Total number of subscribers with at least one access

02.11.

100.00% 1,000 90.00%

Research programs 90%

100.00%

Special Publications 80%

8,800.00 100.00%

Events

02.04.

100.00% 25 -

100.00% 100

International events 100%

02.13.

Operational Indicator Research Projects

100% 02.15.

Operational Indicator

10,720.00 100.00%

OECD 100%

03.01.

Operational Indicator Master International in Tax Administration and Public Finances

20%

Operational Indicator

80%

Number of countries participating in the Master

49,280.00 100.00%

100.00% -

100.00% 18

03.02.

Degree in Taxation 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.03.

Degree in Transfer Pricing 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.04.

Degree in Transfer Pricing - English 100%

03.05.

Operational Indicator

16,200.00

34,500.00

100.00% 5 10,150.00 100.00%

20,900.00

5 -

100.00%

Degree in Tax Administration 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.06.

Course on Tax Management 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.07.

Course on Control of Institutions and Financial operations 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.08.

8,925.00 100.00%

16,000.00

5 7,950.00 100.00%

18,000.00

5 1,600.00 6,000.00 100.00% 5

Basic Course on Customs 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.09.

Course on General Principles of Public Finances and Tax Systems 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.10.

Basic Course on Human Resources 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.11.

Tax Audits Fundamentals 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

2,300.00 100.00%

7,000.00

5 2,300.00

7,000.00

100.00% 5 -

375.00

100.00% 5

03.12.

Basic course on Control 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.13.

Human Talent Which have participated 100%

03.14.

Operational Indicator

100.00%

1,000.00

5 13,640.00 100.00%

12,700.00

Courses CIAT/Universities 100%

03.16. 100% 03.17.

Operational Indicator Course on information exchange

5,200.00

Operational Indicator Renewal and adaptation of resources

100% 03.18.

10,000.00 100.00%

Operational Indicator

100.00% 10,000.00

03.19.

Operational Indicator

03.20.

Operational Indicator

100.00%

Data base 100%

100.00%

Technical Assistance 100%

10,500.00

100.00%

Preparation of technical resources 100%

03.21.

Operational Indicator Online Master in International taxation , Foreign trade and Customs

50%

Operational Indicator

50%

Number of countries participating

03.22.

15,000.00 100.00% 4,900.00 7,000.00 100.00% 6

Course on Tax Ethics 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.23.

Specialized Course on Human Resources Management 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.24.

Permanent Committees 100%

Operational Indicator

2,300.00 100.00%

7,000.00

5 2,050.00

8,750.00

100.00% 5 11,100.00 100.00%

2,000.00

04.01.

Benchmarking 70%

Operational Indicator

30%

Number de system access per mobile application in the first month

04.02.

Electronic invoicing 20%

Operational Indicator

40%

Percentage time of service availability

40%

If average answer time < 30sec 100, if not 100 â&#x20AC;&#x201C; time of delay

04.03.

ICT Committee

33,000.00 100.00% 75

2,960.00 100.00% 95.00% 100 239,920.00 100.00%

20%

Operational Indicator

40%

Number of presentations of the maturity model in events

40%

Number of countries participating in the prototype

04.06.

30,000.00

234,000.00

Projects management 20%

Operational Indicator

80%

Number of countries or states having received Technical Assistance

04.07.

Technical Assistance personnel which have participated 100%

04.08. 100%

Operational Indicator

1,690,000.00

6 8,800.00

Operational Indicator Communicational platform development

05.01.

1,457,640.00 100.00%

100.00% -

100.00%

OECD 50%

Operational Indicator

40%

Number of presentations completed

10%

Number of Participating countries in CIAT / OECD events

05.05.

Cooperation with countries 70%

Operational Indicator

30%

Number of attended member countries

05.10.

Euro social II 70%

Operational Indicator

30%

Number of projects executed

05.11.

ITC 20%

Operational Indicator

8,940.00 100.00% 3 15 -

11,680.00 100.00% 6 -

100.00% 5 -

100.00%

80% 05.13.

Projects executed on projects planned

100.00%

Cooperation with IDB 80%

Operational Indicator

20%

Number of projects executed on planned

05.18.

100.00% 80.00%

IBFD

90%

Operational Indicator

100.00%

10%

Obtain support from IDB in an additional activity not included in the agreement

100.00%

05.20.

GIZ of Germany 60%

Operational Indicator

40%

Projects executed on projects planned

05.21.

Other organizations 85%

Operational Indicator

15%

Carry out projects with 3 organizations

05.22.

1,600.00 100.00% 4

Cooperation with Switzerland

80%

Operational Indicator

100.00%

20%

Obtain interest manifested by SECO

100.00%

05.23.

Cooperation tools 90%

Operational Indicator

10%

Disseminate the Tools at least once in the period

06.01.

Communication with member countries 20%

Operational Indicator

40%

Increase in average users by country in MY CIAT

40%

Total increase of registered users

06.02.

12,440.00 100.00%

100.00% 3 -

2,000.00 100.00% 20.00% 100.00%

Publication

18,500.00 100.00%

20%

Operational Indicator

40%

Monthly increase average of VIP information downloads

2.00%

40%

Total amount of downloads of other documents

6,000

06.03.

Library 100%

07.01.

Operational Indicator

2,220.00 100.00%

Innovation award 100%

Operational Indicator

600.00

100.00%

07.02.

Cooperation OECD 20%

Operational Indicator

40%

Number of presentations in events OECD

40%

Number of member countries participating in events CIAT / OECD

07.04.

Participation in International Organizations Events 100%

07.05.

Operational Indicator Institutional Development (Coordination, Institutional Relations and Communication with Member countries and Intl Inst.)

50%

Operational Indicator

50%

Attending requests from countries for events â&#x20AC;&#x201C; Missions to member countries

07.06.

46,570.00 100.00% 2 20 39,630.00 100.00%

Operational Indicator

60%

Complete implementation study of strategic plan 2010 - 2013

07.07.

Institutional Development (support coordination for the Development of CIAT Projects and Events) 100%

Operational Indicator

100%

Administrative Management of Assets and Services Operational Indicator

A1.01.

A1.02.

23,300.00 100.00% 4

Strategic planning 40%

100.00% 2 7,961.00

100.00% 197,170.00

100.00%

Human Resources Management 10%

Operational Indicator

50%

(1 - Number de permits period / Number of permits previous period)

90.00%

40%

(1 â&#x20AC;&#x201C; Total amount of accumulated days of expired vacation period / Total amount of expired vacation days previous period) Accounting Management

20.00%

A2.01. 100% A2.02. 100% A2.03. 100% A2.04.

4,800.00 100.00%

Operational Indicator Financial Management Operational Indicator Treasury Management Operational Indicator Budget Management

6,280.00 100.00% -

100.00% -

100% A2.05.

100.00%

Internal control

100% A3.01. 20%

Operational Indicator

40%

(48 - Time Web server out of service hours)/ 72

40%

(24 - Time mail server out of service) / 24

100%

Strengthening CIAT web website and Web processes Operational Indicator

A3.03. 100% A3.04. 100% A4.01.

Management improvement Operational Indicator Research Operational Indicator Consolidation, Follow up and Control of the Annual Operational Plan

100% A4.03. 100% A4.07. 100% A4.08. 100% A4.09. 100% A4.10.

Budget execution adjustments

100%

99.00% 99.00% -

32,215.00 100.00%

1,500.00 100.00% 2,200.00

100.00% -

100.00%

100.00% -

Operational Indicator

100.00%

Assist the Executive Secretary

Operational Indicator

100.00% -

Operational Indicator

Fixed income

100.00%

Consolidation of annual report

Operational Indicator

100.00%

Operational Indicator

Assist the Director of International Cooperation 100%

12,160.00

Operational Indicator Updating of Procedures and functions manuals

100.00%

Operational Indicator

Coordination of CIAT presence in social networks

A4.12.

Operational Indicator Systems Maintenance and User support

A3.02.

A5.01.

Operational Indicator

100.00%

100.00% -

2,137,129.24 100% A5.02. 100% A5.03.

Operational Indicator

100.00%

Payment of remunerations of the Executive Secretary Operational Indicator

1,803,250.53 100.00%

Reserves increases

100%

Operational Indicator

100.00%

Summary of Management at operational level Each project consists of subprojects. The subprojects are the lowest level of planning. Each subproject includes activities and their respective budget planning. The subprojects have indicators and goals. Indicators are of an incremental operational nature and will be evaluated each month from the beginning of the implementation 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.

Operations and Institutional Management

50%

Operational indicator

50%

Number of countries that recognize the CIAT as an international organization

01.01.

100.00% 5

Technical Conference 9 to 12 September 9 to 12, 2013 - Nairobi - Kenya

21,600.00 3,000.00

20%

Operational Indicator

40%

Number of member countries and associates present / 39

60.00%

40%

Number of non-member countries and organizations / Number of non-member countries and organizations invited

25.00%

01.01.01.

Technical Conference 9 to 12 September 2013 - Nairobi – Kenya

100.00%

2013-07-01

60%

Number of speakers accepting/ Number of speakers proposed

40%

Number of defined participants / Number of participants required

01.02.

General Assembly, 7 to 10 April 2014 - Rio de Janeiro – Brazil 20%

Operational Indicator

50%

N° of representatives present in la Administrative session / 39

2013-11-04 21,600.00

3,000.00 80.00% 100.00% 41,378.00 7,000.00 100.00% 60.00%

30% 01.02.01.

Number of non-member countries and organizations / Number of non-member countries and organizations invited General Assembly April 7 to 10, 2014 – Technical sessions - Rio de Janeiro - Brazil

2013-10-15

2014-05-05

35,778.00

60%

Number of speakers and commentators confirmed / Number speakers and commentators proposed

40%

Number confirmed participants/ Number of participants required

01.02.02.

General Assembly April 7 to 10, 2014 Administrative session - Rio de Janeiro – Brazil

2014-01-15

20%

N° countries confirming they will attend the Session / 39

40%

Support documentation completed / Support documentation required

40%

Support documentation translated / Support documentation required

01.02.03. 100% 01.04.

Topic Committee for the GA and TC 2015 Rio de Janeiro – Brazil

2014-01-15

60.00%

7,000.00 80.00% 100.00%

2014-06-16

5,600.00

70.00% 100.00% 100.00% 2014-04-07

Countries sending topics suggestions / 39

10.00%

Meetings of Executive Council and Finances Sub-Committee of Executive Council 40%

Operational Indicator

60%

Average (Number de representatives / 9)

01.04.01.

Executive Council - September 8 de 2013 Nairobi, Kenya

20,405.00 100.00% 75.00% 2013-08-05

50%

Support documentation completed / Support documentation required

50%

Support documentation translated / Support documentation required

01.04.02.

Executive Council - February 2014 – Panama

2013-12-10

2013-11-25

3,300.00

100.00% 100.00%

2014-04-30

10,220.00

50%

Support documentation completed / Support documentation required

100.00%

50%

Support documentation translated / Support documentation required

100.00%

01.04.03.

Executive Council - April 2014 - Rio de Janeiro – Brazil

2014-01-20

2014-06-22

5,760.00

50%

Support documentation completed / Support documentation required

100.00%

50%

Support documentation translated / Support documentation required

100.00%

01.04.04.

Finance sub-committee of Executive Council – 20- 25 January 2014 – Panama

2013-12-01

Support documentation completed / Support documentation required

50%

Support documentation translated / Support documentation required Finance sub-committee of Executive Council August 2013 – Panama

2014-01-30

750.00

50% 01.04.05.

2013-07-01

100.00% 100.00% 2013-08-15

375.00

50%

Support documentation completed / Support documentation required

100.00%

50%

Support documentation translated / Support documentation required

100.00%

01.05.

Meeting de Correspondents 2014 100%

01.05.01. 100% 01.06.

Operational Indicator Organization of the Meeting of correspondents

2014-03-01

2014-06-30

8,800.00

No. Correspondent attending the meeting / 39

50.00%

Institutional Management - Member Countries 100%

01.06.01. 100% 02

6,720.00 100.00%

Operational Indicator Institutional Management

8,800.00 100.00%

2013-07-01

2014-06-30

6,720.00

Missions to countries

80.00%

Tax Studies and Research

20%

Operational Indicator

40%

Survey on projects quality and results of the study program

40%

Number of countries which confirm that the study program has contributed to improving their administration

02.03.

100.00% 95.00% 19

Events 100%

02.03.01. 100% 02.04.

Operational Indicator Annual meeting of tax Studies and Research

2013-07-01

2014-06-30

Number of Participating countries / Number of countries invited

70.00%

Special Publication 80%

Operational Indicator

10%

Number of blog comments

10%

Countries Evaluation of attended requests

02.04.01. 100% 02.04.03. 100% 02.04.04. 100% 02.06.

CIAT-AEAT-IEF Review (new format)

1,000 90.00% 2013-07-01

2014-06-30

200

2013-07-01

2014-06-30

Annual Number posts Requests

100.00%

Number of web downloads CIAT blog

100.00%

6 2013-07-01

2014-06-30

Average(Answer average within 10 days100%and 5% less for each later day) Programs Research

90%

Operational Indicator

10%

Total number of member countries participating in the program

100.00% -

100.00% 25

02.06.01. 100% 02.06.02. 100% 02.08.

Scholarship Research CIAT - AEAT - IEF

2013-07-01

2014-06-30

2013-07-01

2014-06-30

Publication of winning study Monographs contest CIAT - AEAT â&#x20AC;&#x201C; IEF

100.00%

Publication of winning work

100.00%

Tax data base 20%

Operational Indicator

80%

Total number subscribers with at least one access

02.08.01. 100% 02.08.02. 100% 02.08.03. 100% 02.08.04. 100% 02.11.

Income Statistics

100.00% 100 2013-07-01

2014-06-30

Number of views Tax law and Tax agreements

2013-07-01

2014-06-30

2013-07-01

2014-06-30

2013-07-01

2014-06-30

500

Number of views (monthly) Descriptions of TAs

500

Number of views (monthly) Tax systems descriptions

500

Number of views (monthly)

500

International Events 100%

02.11.01. 100% 02.13.

10,720.00 100.00%

Operational Indicator Participation in Events

2013-07-01

2014-06-30

10,720.00

Participation in events

Projects de Research 100%

02.13.01. 100% 02.15.

Operational Indicator Documents

2013-07-01

2014-06-30

49,280.00

Perform Research work

OECD 100%

02.15.01. 100% 03

Operational Indicator Collection Statistics

49,280.00 100.00%

100.00% 2013-07-01

2014-06-30

Join Collection Statistics

100.00%

Which have participated

20%

Operational Indicator

40%

Number of countries which have participated in CIAT Human Talent Training activities

40%

Number of member countries officials who have participated

100.00% 30 1,500

03.01.

Master International in Tax Administration and Public Finances 20%

Operational Indicator

80%

Number of countries participating in the Master

03.01.01. 100% 03.01.02.

100% 03.01.03.

100% 03.01.04. 100% 03.02.

Master International in Tax Administration and Public Finances X edition

100.00% 18 2013-07-01

2014-06-29

Number of enrolled I onsite session of the X edition of the Master International in Tax Administration and Public Finances

25 2013-07-01

2013-07-19

2014-05-27

2014-06-20

2013-07-01

2014-06-29

Students participating / Invited students II onsite session of the X edition of the Master International in Tax Administration and Public Finances

Attending students/ Invited students Master International in Tax Administration and Public Finances XI edition

This sub-project will not be used this term

1.00%

Degree in Taxation 50%

Operational Indicator

50%

Studentsâ&#x20AC;&#x2122; level of satisfaction (0 a 5)

03.02.01.

Module III - International Taxation

20%

Number of enrolled

70%

Number of approved/Number of enrolled

10%

Number of dropout/Number of enrolled

03.02.02. 100% 03.02.03.

Module IV â&#x20AC;&#x201C; Tax Administration

20%

Number of enrolled

70%

Number of approved/Number of enrolled

10%

Number of dropout/Number of enrolled

03.02.04.

16,200.00 100.00%

Module II. Tax Law

34,500.00

5 2013-12-09

2014-06-18 3,675.00

8,000.00

80.00% 10.00% 2014-03-17

2014-06-29

Number of enrolled Module I. Tax policy and technique

2013-07-01

4,050.00

7,500.00

4,425.00

10,000.00

2013-11-06 40

80.00% 10.00% 2013-08-12

2014-03-12 4,050.00

9,000.00

20%

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

10.00%

03.03.

Degree in Transfer Pricing 50%

Operational Indicator

50%

Studentsâ&#x20AC;&#x2122; level of satisfaction (0 a 5)

03.03.01.

Module II - Practical aspects - 6 ed.

10,150.00 100.00% 5 2013-07-01

2013-12-25

4,400.00

11,000.00

20%

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

10.00%

03.03.02.

Module III - Advanced aspects - 6ed

2013-10-14

2014-04-09 4,400.00

9,900.00

20%

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

10.00%

03.03.03.

Module I. Theory aspects - 6ed

2013-07-01

2013-09-25

80%

Number of approved/Number of enrolled

80.00%

20%

Number of dropout/Number of enrolled

10.00%

03.03.04. 100% 03.04.

Module I. Theory aspects - 7ed

2014-03-17

2014-06-29

1,350.00

Number of enrolled

Degree in Transfer Pricing - English 100%

03.04.01. 100% 03.04.02. 100% 03.04.03. 100% 03.05.

Operational Indicator Module II - Practical aspects - English

2014-06-29

2013-07-01

2014-06-29

2013-07-01

2014-06-29

This sub-project will not be used this term

1.00%

This sub-project will not be used this term Module I - Theoretical aspects - English

100.00%

2013-07-01

This sub-project will not be used this term Module III - Advanced aspects - English

20,900.00

100.00% 1.00%

Degree in Administration Tax 50%

Operational Indicator

50%

Studentsâ&#x20AC;&#x2122; level of satisfaction (0 a 5)

8,925.00 100.00%

16,000.00

03.05.01.

2013-07-01

2014-03-05

8,925.00

16,000.00

20%

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

10.00%

03.06.

Course on Tax management 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.06.01.

Course on Tax Management 5ed.

80%

Number of approved/Number of enrolled

20%

Number of dropout/Number of enrolled

03.06.02.

Course on Tax Management 6ed.

7,950.00 100.00% 2013-07-01

2013-10-23

80.00% 10.00%

2013-11-11

2014-06-29

7,950.00

18,000.00

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

30 10.00%

Course on Control of Institutions and Financial operations 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.07.01.

Course on Control of Institutions and Financial operations 8ed.

1,600.00 6,000.00 100.00% 5 2014-01-06

2014-06-29 1,600.00

6,000.00

20%

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

10.00%

03.08.

Basic Course on Customs 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.08.01.

Basic Course on Customs 4ed.

2,300.00 100.00%

7,000.00

5 2013-07-15

2014-03-05 2,300.00

7,000.00

20%

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

10.00%

Course on Public Finances and Tax System General Principles

18,000.00

20%

03.07.

03.09.

Degree in Administration Tax 2ed

2,300.00

7,000.00

50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.09.01.

Course on Public Finances and Tax System General Principles

100.00% 5 2013-07-01

2014-06-29

2,300.00

7,000.00

10%

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

20%

Number of dropout/Number of enrolled

10.00%

03.10.

Basic Course on Human Resources 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.10.01. 100% 03.10.02. 100% 03.11.

Basic Course on Human Resources 3ed.

5 2013-07-01

2014-06-29

This sub-project will not be used this term Basic Course on Human Resources 2ed.English

1.00% 2013-07-01

2014-06-29

This sub-project will not be used this term

1.00%

Tax Audits Fundamentals 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.11.01.

Tax Audits Fundamentals 4ed

100.00% 2013-07-01

2013-11-27

375.00

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

10.00%

Basic course on Control 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.12.01.

Basic course on Control 6ed.

100.00% 2013-11-27

1,000.00

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

40 10.00%

Human Talent Development 100%

03.13.01.

13,640.00 100.00%

Operational Indicator Human Talent Development

1,000.00

5 2013-07-01

20%

03.13.

375.00

20%

03.12.

100.00%

2013-07-01

2014-06-29

13,640.00

12,700.00

100% 03.14.

Completed Activities of talent development / Programmed Activities of talent development

50.00%

Courses CIAT/Universities 100%

03.14.01.

Operational Indicator Courses CIAT/Universities

2013-07-01

2014-06-29

10,000.00

50%

Completed course external EU / Requested course External EU

50.00%

50%

Requested course U Los Andes/ Completed Course U Los Andes

50.00%

03.16.

Course on Information Exchange 100%

03.16.01. 100% 03.17.

5,200.00

Operational Indicator Course on Information Exchange 2ed.

100.00% 2014-02-03

2014-06-29

5,200.00

100%

Number of enrolled

100% 03.18.

10,000.00

Operational Indicator Updating and adapting of material

100%

2014-06-29

10,000.00

Adapted resources / resources to adapt

100.00%

100% 03.19.

Operational Indicator Technical Assistance for Courses/Modules certification

100%

2014-06-29

Technical Assistances completed / Technical Assistance requested

50.00%

100% 03.19.02.

Operational Indicator Tutors Data base

2014-06-29

2013-07-01

2014-06-29

50%

New un-identified tax programs (10)

100.00%

50%

Data base update

100.00%

03.19.03. 100% 03.20.

Courses Administration Data base

2013-07-01

2014-06-29

Information on CIAT e-learning courses/ Total number completed e-learning courses Preparation of technical resources

100%

Operational Indicator

100.00% 2013-07-01

Number of new tutors added to the Data base Tax programs database

100.00% 2013-07-01

Data base

03.19.01.

100.00% 2013-07-01

Technical Assistance

03.18.01.

10,500.00

Updating and adapting of material

03.17.01.

10,000.00 100.00%

100.00% 15,000.00

100.00%

03.20.01. 100% 03.21.

Preparation of technical resources

2014-06-29

15,000.00 Number of Courses (lessons) delivered/ Number of Courses defined according to curriculum

80.00%

Online Master in Taxation International , Foreign Trade and Customs 50%

Operational Indicator

50%

Number of countries participating

03.21.01. 100% 03.22.

Online Master in Taxation International , Foreign Trade and Customs

4,900.00

7,000.00

100.00% 6 2013-07-01

2014-06-29

4,900.00

7,000.00

Number enrolled / Number available places

80.00%

Course on Tax Ethics 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.22.01.

Course on Ethics – English

20%

Number of enrolled

70%

Number of approved/Number of enrolled

10%

Number of dropout/Number of enrolled

03.22.02.

Course on Ethics 3ed.

2,300.00 100.00% 2014-06-29

2,300.00

7,000.00 20 80.00% 10.00%

2013-07-01

2013-10-02

Number of approved/Number of enrolled

80.00%

20%

Number of dropout/Number of enrolled

10.00%

Specialized course on Human Resources Management 50%

Operational Indicator

50%

Students’ level of satisfaction (0 a 5)

03.23.01.

Specialized course on Human Resources Management 2ed.

80%

Number of approved/Number of enrolled

20%

Number of dropout/Number of enrolled

03.23.02.

Specialized course on Human Resources Management 3ed.

7,000.00

5 2014-02-24

80% 03.23.

03.24.

2013-07-01

2,050.00

8,750.00

100.00% 5 2013-07-01

2013-09-18

80.00% 10.00%

2013-08-12

2014-04-02 2,050.00

8,750.00

20%

Number of enrolled

70%

Number of approved/Number of enrolled

80.00%

10%

Number of dropout/Number of enrolled

10.00%

Permanent Committees

11,100.00 100% 03.24.02.

Operational Indicator CP Tax Admin and Ethics

100.00% 2013-07-01

50%

Meeting completed vs. programmed meeting

50%

Number of Participating countries vs. Number of invited countries (5)

2,000.00

2014-06-29

11,100.00

2,000.00 100.00% 100.00%

Technical Assistance

20%

Operational indicator

40%

Number of countries having received Technical Assistance

40%

Net income generated by Technical Assistance

04.01.

100.00% 12 500,000

Benchmarking 33,000.00 100.00%

70%

Operational Indicator

30%

Number of system access per mobile application in first month

04.01.01 100% 04.01.05.

Increase in operational variables

75 2014-06-30

Number of member countries with at least 75% of answers / Number of member countries Development de mobile application

60%

Mobile application developed on iOs environment

40%

Mobile application developed on Android environment

04.02.

2013-07-01 2013-07-01

75.00%

2014-05-07 33,000.00

30,000.00 80.00% 80.00%

Electronic invoicing Operational Indicator

40%

Percentage of available service Time

40%

If average answer time < 30sec 100, if not 100 â&#x20AC;&#x201C; sec of delay Pilot system Evaluation

100% 04.02.04. 40%

Number of invitations with confirmed reception

60%

Number of expressions of interest

04.03.

95.00% 2013-08-15

100 2013-11-15

20%

Operational Indicator

40%

Number of presentations in events

40%

Number of countries participating in the prototype Technological Fair

1,000

2013-07-15

2014-05-30

2,960.00

32 10

ICT Committee

04.03.06.

Number of indexed invoices (1000 if > 1000) Meeting of electronic invoice group

2,960.00 100.00%

20%

â&#x20AC;&#x2DC;

30,000.00

239,920.00 100.00%

234,000.00

2 3 2013-07-01

2014-06-17

234,000.00

30%

Invitations to speakers

40%

Acceptance by speakers

30%

Invitations confirmed assistants

04.03.07.

Seminar on pre-filled return

50%

Number of invitations with confirmed reception

50%

Number of expression of interest

04.06.

100 2013-08-15

2014-06-30

5,920.00

30 10

Projects Management

1,457,640.00 100.00%

20%

Operational Indicator

80%

Number of countries or states which have received Technical Assistance

04.06.01.

Consultancy activities performed (short term)

2013-07-01

2014-06-30 5,400.00

100% 04.06.02.

8 2013-07-01

Weighted percentage of operational chronograms

50%

Weighted percentage of financial planning compliance Identify operational needs in technical assistance

2014-06-30 1,431,000.00

50% 04.06.03.

10,000.00

Number of missions completed 10 if more than 10 Projects implementation

2013-07-01

1,680,000.00 80.00% 100.00%

2014-06-30

21,240.00

20%

Number of contacted countries

40%

Number of identified prospects

40%

Number of specific projects for execution in 2013-2014

04.07.

Technical Assistance personnel update 100%

04.07.01. 100% 04.07.02. 100% 04.08.

8,800.00

Operational Indicator Participation in events

2013-07-01

2014-06-30

2013-07-01

2014-06-30

7,500.00

2 -

1,300.00

Number of subscriptions completed

Communication platform development 100%

04.08.01. 100%

Operational Indicator Web site maintenance Number of Technical Assistance pages

100.00%

Number of events Subscriptions

1,690,000.00

100.00%

2013-09-01

2014-06-30

Cooperation and International Taxation

20%

Operational indicator

60%

Answered requests/valid requests received

20% 05.01.

100.00% 10

Developed products

OECD

8,940.00 100.00%

50%

Operational Indicator

40%

Number of presentations completed

10%

Number of Participating countries in events CIAT / OECD

05.01.02.

Activity CIAT/OECD 1

60%

Evaluation average equal or higher than 4

20%

Dissemination of activity

20%

70% draft program covered

05.01.03.

Activity CIAT/OECD 2

60%

Evaluation average equal or higher than 4

20%

Dissemination of activity

20%

70% draft program covered

05.01.04.

Activity CIAT/OECD 3

3 2013-07-01

15 2013-12-17

2,980.00

4 100.00% 100.00%

2014-01-01

2014-06-01

2,980.00

4 100.00% 100.00% 2013-07-01

2013-11-30

2,980.00

60%

Evaluation average equal or higher than 4

20%

Dissemination of activity

100.00%

20%

70% draft program covered

100.00%

05.05.

Cooperation with countries 70%

Operational Indicator

30%

Number of member countries attended

05.05.01. 100% 05.05.05. 100% 05.05.06. 100% 05.05.07.

Activities CIAT/countries

11,680.00 100.00% 6 2013-07-01

2014-06-30

Number of answered enquiries on received inquiries Activity CIAT/Country 1

100.00% 2013-07-01

2013-08-15

2,920.00

Evaluation average equal or higher than 4 Activity CIAT/Country 2

2013-08-01

2013-09-15

2013-09-01

2013-09-15

2,920.00

4 -

Evaluation average equal or higher than 4 Activity CIAT/Country 3

4 -

2,920.00 100% 05.05.08. 100% 05.10.

Activity CIAT/Country 4

4 2013-10-01

2013-10-15

2,920.00

Evaluation average equal or higher than 4

Euro social II 70%

Operational Indicator

30%

Number of executed projects

05.10.03. 100% 05.10.04. 100% 05.11.

Tax policy

5 2013-07-01

2014-06-30

Answered requests on received requests Tax Administration

100.00% 100.00% 2013-07-01

2014-06-30

Answered requests on received requests

100.00%

ITC

20%

Operational Indicator

100.00%

80%

Projects executed on projects planned

100.00%

05.11.01. 100% 05.13.

Activity CIAT/ITC

2013-07-01

2014-06-30

Evaluation average equal or higher than 4

Cooperation with BID 80%

Operational Indicator

20%

Number of projects executed on planned

05.13.01.

Activity CIAT/BID 1

100.00% 80.00% 2013-07-01

2014-04-30

70%

Answered requests on received requests

50.00%

30%

Number of member countries interested

05.18.

IBFD

90%

Operational Indicator

100.00%

10%

Obtain IBFD support in one additional activity not planned in the agreement

100.00%

05.18.01.

Activities CIAT/IBFD

2013-07-10

20%

Obtain Participation of IBFD in at least 1 CIAT Activity

80%

Include IBFD notices in at least 50 news alerts

05.20.

2014-06-30

100.00% 50

GIZ of Germany 60%

Operational Indicator

40%

Projects executed on projects planned

05.20.01. 100% 05.21.

Evaluation average equal or higher than 4

Activity CIAT/GIZ 1 Evaluation average equal or higher than 4

1,600.00 100.00% 4 2013-07-01

2014-06-30

1,600.00

Other organizations

12,440.00 85%

Operational Indicator

15%

Implement projects with3 organizations

05.21.01. 100% 05.22.

Cooperation with regional organizations

100.00% 3 2013-07-01

2014-06-30

12,440.00

Execute 4 projects

Cooperation with Switzerland 80%

Operational Indicator

20%

To obtain expressed interest by SECO

05.22.01. 100% 05.23.

Activity CIAT/Switzerland 1

100.00% 100.00% 2013-07-01

2014-04-01

Send formal letter with proposal

100.00%

Cooperation tools 90%

Operational Indicator

10%

Disseminate tools at least once in the period

05.23.01. 100% 05.23.02.

Application management system

50%

Update system 4 times in the period

50%

Receive at least 1 user application request

05.23.03.

NATI system

50%

Receive 10 requests per year

50%

Answering 100% of received requests

100.00% 3 2013-07-01

2014-06-30

2013-07-01

2014-06-30

Load application from at least 15 countries Portfolio of Initiatives

15 4 100.00% 2013-07-01

2014-06-30

10 100.00%

Communication and Publication

20%

Operational indicator

50%

Number of inscriptions in My CIAT

30%

Number of social media networks with effective CIAT presence (more than 1000 users)

06.01.

100.00% 12,000 3

Communication with member countries 20%

Operational Indicator

40%

Increase of average users on My CIAT per country

40%

Absolute increase of registered users

06.01.01. 100% 06.01.05. 100%

Extranet

2,000.00 100.00% 20.00% 100.00% 2013-07-01

2014-06-30

Maintenance of keys within 48 hours after notifying 100%, 2% less per hour of delay Website Website 100% updated

2013-07-01

2014-06-30

2,000.00

100.00% 100.00%

06.01.06. 100% 06.01.07.

Evaluation of Services

2013-07-01

2014-06-30

2013-07-01

2014-06-30

Web documents consulted Control Panel â&#x20AC;&#x201C; Correspondents

40.00% -

50%

Key maintenance within 48 hours following notification 100%, 2% less per hour late

40.00%

50%

Number of requests received by the system / Number of attended requests

40.00%

06.01.07.

Panel of Control â&#x20AC;&#x201C; Correspondents

2013-07-01

2014-06-30

50%

Key maintenance within 48 hours following notification 100%, 2% less for every hour of delay

50%

Number of requests received through the system / Number of attended requests

06.01.09. 40% 40% 20% 06.02.

Information System - Member countries

2013-07-01

2014-06-30

40.00% 40.00%

Maintenance of keys in the BD Contacts within 48 hours following notification 100% updated, 2 % less for every hour of delay Update panel of representatives and correspondents once notified 100%, 2% less for every hour of delay Received communications /Sent answers 100%, 5 % less for every day of delay

100.00% 100.00% 100.00%

Publication 20%

Operational Indicator

40%

Average monthly increase of VIP newsletter download

40%

Total number of downloads of other documents

06.02.01.

E-CIAT News

2.00% 6,000

2013-07-01

2014-06-30

50%

Received notes vs. Edited notes

50%

Layout of information every two weeks 100% and 5% less for every week of delay

06.02.02. 100% 06.02.04. 45% 45% 10% 06.02.08.

Papers and support items

2013-07-01

2014-06-30

5.00% -

2013-07-01

2014-06-30

Report published in printed format after two months of the event 100%, 5% less for every week of delay Publication of electronic file past two months of the event 100%, 5% less per day of delay 2013-07-01

2014-06-30

20%

4,000.00 Edited articles per month of approbation by the Editorial Committee 100%, 5% less for each week of delay Review published in printed format per month 100%, 5% less for every week of delay

60%

Publication of electronic file on date 100%, 10% less for every week of delay

20%

06.02.05.

Publication - Technical Conference

2013-07-01

50.00%

4,000.00 Edited presentation after two months of event completion 100%, 5% less for each week of delay

CIAT Review

100.00%

Number of requested works/ Number submitted versions Publication - General Assembly

18,500.00 100.00%

2014-06-30

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% -

4,000.00 45%

Presentations edited past two months of the event 100%, 5% less for each week of delay

100.00%

45%

Thesis published in printed format past two months of event completion 100%, 5% less for every week of delay Publication of electronic file past two months of event completion 100%, 5% less for every day of delay Serial Publications / Thematic bibliography 2013-12-02 2014-06-30 -

100.00%

50%

Thematic bibliography 8 mapped 100%, 5% less for every week of delay

100.00%

50%

Thematic bibliography 9 mapped 100%, 5% less for every week of delay

100.00%

10% 06.02.10.

06.02.15. 100% 06.02.16.

Which have participated personal of printing

2013-07-01

2014-06-30

100.00% 2013-07-01

2014-06-30

50%

Studies edited after two months of approval 100%, 5% less for every week of delay

50%

Publication of electronic file after two months 100%, 5% less per day of delay

06.02.11. 100% 06.03.

Printing/Publication

1,500.00

Number of hours of they have participated Publication of studies

40.00%

2013-07-01

5,000.00

100.00% 100.00%

2014-06-30

Printing and re-printing requested 100%, 5% less for every week of delay

100.00%

Library 100%

06.03.01. 100% 06.03.02. 100% 06.03.03. 100% 06.03.05.

2,220.00 100.00%

Operational Indicator Automation of the Collection

2013-07-01

2014-06-30

Number of registered publications/Number of received Publication Purchases of Publication

2013-07-01

100.00% 2014-06-30

2,000.00

Number of acquired publications / Number of approved publications CIAT Legal Publication management

2013-07-01

100.00% 2014-06-30

2013-09-30

220.00

Number of registered Publication / Number of Publications to register Thematic bibliography

2014-06-30

100.00% -

50%

100 % if 9 Thematic bibliography published 12/27/2013 and 5% less for every week of delay

100.00%

50%

100 % Thematic bibliography 10 published 06/30/2014 and 5% less for every week of delay

100.00%

06.03.06.

Bibliographical News

2013-07-01

2014-06-30

50%

100% if note was sent in 15 and 30 (working days); 20% less per day of delay

50%

News published on web the last day of each month

06.03.07.

News alerts

100.00% 100.00%

2013-07-01

2014-06-30

70%

Daily news 100% after approval, 5% less for each 30 minutes of delay in sending after their approval

30%

Number of New subscribers

06.03.09. 50% 50% 07

Dissemination of documents (organizations)

100.00% 2,200

2013-07-01

2014-06-30

Updating CIAT contents C IAT in other medias 100% Once they are published on the CIAT web and 5% less for each week of delay Review of the sent contents vs. visualized publication

100.00% 100.00%

Institutional Planning and Development

20%

Operational indicator

50%

Number of International organizations with common activities with CIAT

30%

Presence of the Executive Secretary in other organizations

07.01.

100.00%

Innovation award 100%

07.01.01.

600.00

Operational indicator Award for innovation in Tax Administration 2014

2013-07-01

2014-06-30

600.00

33%

Number of Participating countries / Number of member countries

33%

Documentation translated and sent, Publisher / Required documentation

100.00%

34%

Report to Secretary

100.00%

07.02.

30.00%

Cooperation OECD Operational indicator

40%

Number of presentations in OECD events

40%

Number of member countries participants in CIAT / OECD events

30%

Event OECD 1: Global Forum on Transparency and Exchange of Information for Tax Purposes Obtain CIAT space for presentation

70%

Participate to the event / Possible in Nairobi â&#x20AC;&#x201C; Kenya

07.02.02. 100% 07.02.03. 100% 07.02.04. 100%

Event OECD 2: ITD Steering Group Meeting

2 2013-07-01

20 2014-06-30

6,050.00

100.00% 2013-07-01

2014-06-30

6,000.00

2013-07-01

Participate to the event / Possible in France-Paris

2013-07-01

100.00%

2014-06-30

14,040.00

Participate to the event - Conference ITD/ Possible Morocco- Rabat Event OECD 4: Task Force Sub group on State building, Taxation and Aid

100.00%

Participate to the event / Possible Asia in Japan-Tokyo Event OECD 3: FTA Meeting

46,570.00 100.00%

20%

07.02.01.

100.00%

2014-06-30

100.00% -

5,120.00 100.00%

07.02.05. 100% 07.02.06. 100% 07.02.07. 100% 07.04.

Event OECD 5: Meeting of the Committee on Fiscal Affairs (CFA)

2013-07-01

2014-06-30

5,120.00

Participate to the event - Possible in Paris – France Event OECD 6: Meeting of OECD Non-member countries

100.00% 2013-07-01

2014-06-30

5,120.00

Participate to the event / Possible in Paris – France Event OECD 7: 4th Plenary Meeting of the Task Force on Tax and Development

100.00% 2013-07-01

2014-06-30

5,120.00

Participate to the event / Possible in France

100.00%

Participation in Events of International Organizations 100%

07.04.01.

Operational indicator Assembly IOTA

50%

Participation in Event / Possible in R.Ch.

50%

Number of strategic contacts with event

07.04.02.

Assembly COTA

50%

Participation in Event / Possible in A.H. Aruba

50%

Number of strategic contacts with Event

07.04.03.

Assembly CATA

50%

Participation in Event - Possible in Kigali-Rwanda

50%

Number of strategic contacts with Event

07.04.04.

Assembly CREDAF

50%

Participation in Event - Possible in Dakar-Senegal

50%

Number of strategic contacts with Event

07.04.05.

39,630.00

Assembly ATAF

100.00% 2013-07-01

50%

Number of strategic contacts with Event

07.04.07.

Event United Nations

2014-06-30

2,390.00

3 2013-07-01

2014-06-30

7,050.00

100.00% 100.00%

2013-07-01

2014-06-30

6,180.00

100.00% 5

2013-07-01

Number of strategic contacts with Event

Participation in Event - Possible in Santiago of Chile

100.00%

Participation in Event - Possible in Johannesburg – South Africa

50%

5 2013-07-01

50%

Event CEPAL

2014-06-30 4,380.00

50% 07.04.06.

2014-06-30

6,550.00

100.00% 5

2013-07-01

2014-06-30

2,600.00

100.00% 5

2013-07-01

2014-06-30

3,650.00

50%

Participation in Event - Possible in Zurich – Switzerland

50%

Number of strategic contacts with Event

07.04.08.

Event Master IEF – CIAT

50%

Participation in Event - Possible in Madrid – Spain

50%

Number of strategic contacts with Event

07.04.09.

Event CIAT-OECD-LAC-IDB-CEPAL

100.00% 2013-07-01

2014-06-30

4,350.00

100.00% 100.00%

2013-07-01

50%

Participation in Event - Possible in Montevideo – Uruguay

50%

Number of strategic contacts with Event

07.05.

100.00%

2014-06-30

2,480.00

100.00% 100.00%

Institutional development (Coordination, Institutional relations and Communication with Member countries and Int. Organizations.) 50%

Operational indicator

50%

Attended requests from countries for events - Mission to member countries

07.05.01.

Mission North America

100.00% 2013-07-01

Effective communication with member country - Mission Washington DC – USA

50%

Perform travel Mission South America # 1

2014-06-30

50% 07.05.02.

10,050.00

100.00% 100.00%

2013-07-01

2014-06-30

2,570.00

50%

Effective communication with member country - Possible Quito – Ecuador

100.00%

50%

Perform travel

100.00%

07.05.03.

Mission South America # 2

2013-07-01

2014-06-30

50%

Effective communication with member country - Mission Possible - Brasilia – Brazil

50%

Perform travel

07.05.04.

Mission South America # 3

3,350.00

100.00% 100.00%

2013-07-01

2014-06-30

2,570.00

50%

Effective communication with member country-Possible Mission to Cartagena – Colombia

100.00%

50%

Perform travel

100.00%

07.05.05.

Mission to Central America

2013-07-01

2014-06-30

50%

Effective communication with member country - Possible Guatemala mission

50%

Perform travel

07.05.06. 50%

Mission to Caribbean

23,300.00

2,190.00

100.00% 100.00%

2013-07-01

2014-06-30

Effective communication with member country - Mission Possible in P.P. – Haiti

2,570.00

100.00%

50% 07.06.

Perform travel

100.00%

Strategic planning 40%

Operational indicator

60%

Complete strategic plan execution study 2010 â&#x20AC;&#x201C; 2013

07.06.03. 100% 07.07.

Follow up to implementation Annual Strategic plan Period 2013-2014

2 2013-07-01

2014-06-30

Implementation Strategic plan Period 2013-2014

90.00%

Institutional Development (Coordination of support for development of CIAT projects and events) 100%

07.07.01. 100% A1

7,961.00

Operational indicator Mission # 1

100.00%

100.00% 2013-07-01

2014-06-30

7,961.00

Planning Mission - Washington D.C. â&#x20AC;&#x201C; USA

100.00%

Internal Administration and Human Resources

100%

Operational indicator

100%

Administrative Management of Properties and Services Operational indicator

A1.01.

A1.01.01. 100% A1.01.02. 100% A1.01.03. 100% A1.01.04. 100% A1.01.05. 100% A1.01.06.

Administration of health and life group Insurance

100.00% 197,170.00 100.00% 2013-07-01

2014-06-30

Renovation of life insurance policy 1 month before expiration date Administration of life and accident insurance of International ES staff

2013-07-01

100.00%

2014-06-30

Application of the changes within 15 days following the changes 100%, 5% less for every day of delay Administration insurances of the ES

2013-07-01

2014-06-30

ES equipment maintenance

2013-07-01

2014-06-30

8,280.00 Renovation of polices one month prior to maturity 100%, 20% less for every week of delay 12,400.00 100% if there is zero non-programmed service interruption for each element, 5% less for each nonprogrammed service interruption ES Fleet maintenance 2013-07-01 2014-06-30 1,200.00 100% if there is non-programmed zero service interruption for each element 5% less for each nonprogrammed service interruption Maintenance of ES building 2013-07-01 2014-06-30

100.00% 100.00% 100.00% 100.00% -

25,140.00 100% A1.01.07.

100% A1.01.08. 100% A1.01.09. 100% A1.01.10. 100% A1.01.11. 100% A1.01.13. 100% A1.01.16. 100% A1.01.18.

100% A1.02.

100% if Maintenance programs fulfilled at the planned dates. Purchase administration, contractors, supplies, services, supplies and ES transport

2013-07-01

100.00% 2014-06-30

120,750.00

(Amount budgeted services paid â&#x20AC;&#x201C; real service paid)/(0.05 * Amount budgeted services paid) Internal / External Messenger And Coordination and transport execution

2013-07-01

2014-06-30

100.00% -

100%if there is no passenger with transportation problem, 10% less for each passenger with problems Execution of formal procedures

2013-07-01

2014-06-30

Number of documents renewed before expiry / Total number of renewed documents Logistics of ES local meetings and social events

2013-07-01

2014-06-30

2013-07-01

2014-06-30

2013-07-01

2014-06-30

2,400.00 100.00% 2013-07-01

2014-06-30

6,000.00

100% if air conditioning systems purchased are more efficient Other projects- vehicle purchase, air conditioning, renovation of reception, Library renovation, telephone central and water reserve tank

100.00%

100% Floor polishing and painting of renovated areas Other projects-Change of air conditioning systems

100.00%

100% if requirement of attention at reception are fulfilled Other Projects-Floor polishing and painting of renovated areas

100.00% 100.00%

User service level of satisfaction Reception attention

2013-07-01

100.00% 2014-06-30

100% quotes requests, check approval and emission

21,000.00

100.00%

Human resource management

4,800.00 100.00%

10%

Operational indicator

50%

(1 - Number of permits period / Number of permits for previous period)

90.00%

40%

(1 - Number of total accrued vacation days expired during period / Number of total accrued vacation days expired during previous period) Performance evaluation 2013-07-01 2014-06-30 4,800.00 100% if performance evaluation process is performed before June 30, 10% less per week of delay 100.00%

20.00%

A1.02.02. 100%

A1.02.03. 100% A1.02.04. 100% A2

Orange Human Resources system

2013-07-01

2014-06-30

100% if the total personnel assistance registries are updated monthly, 2% less for each registry updated after the 2nd working day of the following month Development and updating of news of SE 2013-07-01 2014-06-30 personnel

100.00%

100% daily update for events, news and other on intranet, 5% less for every day of delay in updates.

100.00%

Accounting and Finances

100% A2.01.

Operational indicator

100.00%

Accounting Management 100%

A2.01.01. 100% A2.01.02. 100% A2.01.04. 100% A2.01.05. 100% A2.01.06.

Operational indicator Accounting Registries

2013-07-01

2014-06-30

(Total number of checks- Number of checks annulated) / Total number of checks Payroll payments

2013-07-01

6,280.00

2014-06-30

95.00% -

100% if paid prior to expiration, and 20% less for each working day of delay Preparation of reports

2013-07-01

2014-06-30

2013-07-01

2014-06-30

100.00%

(14 - Number of months of delay)/12 ; 100% if > 1 Security System backup

100.00%

100% if reports are produced before the 13 of each month and 10% less for every day of delay Digitalization of documents

100.00%

2013-07-01

2014-06-30

50%

Number of Peachtree daily backups / Number of working days per month

100.00%

50%

Number of monthly FAS backups/ Number of times per month

100.00%

A2.02.

Financial management 100%

A2.02.01. 100% A2.03.

Operational indicator Administration of financial instruments

A2.03.01. 100%

2014-06-30

Contracted rate / monthly fixed rate representative of the market

A2.03.02. 100% A2.04.

Operational indicator Treasury work

2013-07-01

2014-06-30

100.00%

2013-07-01

2014-06-30

100% If the conciliation is ready within the following 10 days, 10% less per day of delay

100.00%

Budgetary Management 100%

A2.04.01.

Operational indicator Preparation of annual budget

100.00%

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

100.00% 2013-07-01

Treasury management 100%

6,280.00 100.00%

100.00% 2013-07-01

2014-06-30

100% A2.05.

100% if budget draft is ready before December 15, 2.5% less per day of delay

100.00%

Internal control 100%

A2.05.01. 70% 30% A3

Operational indicator Internal control

100.00% 2013-07-01

2014-06-30

Listing of individual assignments updated within the following month of the physical verification 100%, 5% less for each week of delay Number of cash counts

100.00% 4

Information Technology and Communication

100% A3.01.

Operational indicator

100.00%

Systems Maintenance and user support

12,160.00

20%

Operational indicator

40%

(48 - Time of website off )/ 72

99.00%

40%

(24 - Time of mail server off ) / 24

99.00%

A3.01.02 100% A3.01.02

Users support

100.00%

2013-07-01

2014-06-30

2013-07-01

2014-06-30

Users satisfaction Web systems maintenance

90.00% -

500.00

60%

Updated products

90.00%

40%

Programed system output time

98.50%

A3.01.03. 100% A3.01.04. 100% A3.01.05. 100% A3.01.06.

Proprietary development Maintenance

2013-07-01

2014-06-30

Form completion date Anti-Spam GFI update and maintenance

2013-07-01

2014-06-30

2014-05-01

400.00

2013-09-06

100.00%

2014-05-24

100% if the update is renewed before expiry date, 5% less by operational indicator Open Value Office Contract renewal

100.00%

100% if the update is renewed before expiry date, 5% less by operational indicator Antivirus system maintenance

800.00

2014-02-06

100.00% -

3,510.00 100% A3.01.07.

Payment of contract on time 100%, 5% less per operational indicator Open Value Exchange Contract renewal

2013-07-01

100.00% 2014-06-30

1,550.00

100% A3.01.08. 100%

Payment of contract 100% on time, 5% less for operational indicator Security equipment annual maintenance

2014-03-01

Payment of contract 100% on time, 5% less for operational indicator

100.00% 2014-05-30

5,000.00

100.00%

A3.01.09. 100% A3.01.10.

Servers recovery process trial

2014-01-10

2014-01-20

2013-07-01

2014-06-30

Maintenance/Computer equipment updates

Number of requests sent / Number of completed requests

100%

Strengthening CIAT website and Web processes Operational indicator

A3.02.01. 100% A3.02.02. 100% A3.03.

Number of successful servers recovery process trials

100% A3.02.

System A

400.00

90.00% 100.00%

2014-01-01

2014-04-30

Number of development requested/ Number of requests granted System B

2014-05-01

90.00%

2014-06-30

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

100.00%

Management improvement 100%

A3.03.01. 100% A3.03.02. 100% A3.03.03. 100% A3.03.04. 100% A3.03.05. 100% A3.03.06. 100% A3.04.

2013-07-01

2013-10-20

18,000.00

Contract update before June 2013 100%, 5% less per operational indicator Staff Training

2013-07-01

2014-06-30

2013-07-01

2014-06-30

100.00% 3,000.00

Trainings taken per year Purchase of laptops

2013-07-01

2014-06-30

2013-09-01

2013-09-13

4,000.00

2014-04-01

100.00%

3,000.00

100% if renewed within the term , 5% less for every day of delay Prezi License

100.00%

Number of installed devices/ Number of installation programmed for the year Mega meeting Service

100.00%

4,000.00

Number of installed equipment/ Number of installations programmed for the year Purchase of other computer equipment

100.00%

2014-04-16

215.00

100% if renewed on time, 5% less for every day of delay

100.00%

Research 100%

A3.04.01. 50%

Number of evaluated products

1,500.00 100.00%

Operational indicator Research in Open Source products

32,215.00 100.00%

Operational indicator Purchase of VMWare server for support and SAN for iSCSI

2013-07-01

2014-06-30

480.00

50% A3.04.02. 100% A4

Number of accepted products

100.00%

Research of Tools, environments, data base development languages

2013-07-01

2014-06-30

1,020.00

Number of Tools evaluated

Internal Planning and Control

100% A4.01.

Operational indicator

100.00%

Consolidation, follow-up and Control of Annual Operational plan 100%

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

2,200.00

Operational indicator

100.00%

Follow-up management of 2013-2014 Annual Operational Plan

2013-07-01

2014-06-30

2,200.00

Number of programs and Activities updated within 14 days of the following month/ 11 Prepare the Annual Operational Plan 20142013-10-01 2014-03-15 2015 Review, update and Consolidate the A.O.P proposal in agreement with the E.C.

100.00% -

100.00%

Adjustments to budget execution 100%

A4.03.01. 100% A4.07.

Operational indicator

100% 100% A4.07.02 100% A4.08.

Budget adjustment

2013-12-01

2014-06-30

Adjustments Processed on planned dates

100.00% -

Operational indicator

A4.08.01.

2014-02-01

2014-06-30

Manuals updated before June 30 of each year Contingencies Manual

100.00%

2013-07-01

2014-06-30

Indicator

100.00% -

Operational indicator Annual Report consolidation

2013-07-01

2014-06-30

Annual Report consolidation 1st part

100.00%

33%

Annual Report consolidation 2nd Part

100.00%

34%

Annual Report consolidation 3

Part

100.00%

Assist the Executive Secretary 100%

100.00%

33%

A4.09.

100.00%

Operating Manuals procedures

Consolidation of Annual Report 100%

100.00%

Updating the procedures and functions manuals

A4.07.01.

Operational indicator

A4.09.01.

Assist the Executive Secretary

100%

Assist the Executive Secretary

100.00% 2013-07-01

2014-06-30

100.00%

A4.10.

Coordination of CIAT presence in social networks 100%

A4.10.01. 100% A4.12.

Operational indicator CIAT presence in social networks

100.00% 2012-07-01

2014-06-30

Number of entries in social networks

1,500

Assistance to Director of International Assistance and Cooperation 100%

A4.12.01. 100% A5

Operational indicator Assistance to Director of International Assistance and Cooperation

100.00%

2013-07-01

2014-06-30

Assistance to Director of International Assistance and Cooperation

100.00%

Fixed expenses and incomes

100% A5.01.

Operational indicator

100.00%

Fixed incomes 100%

A5.01.01. 100% A5.02.

Operational indicator Fixed incomes

100.00% 2013-07-01

2014-06-30

Amount of received contributions / Scheduled amounts

2,137,129.24 100.00%

Payment of the Executive Secretary salaries 100%

A5.02.01.

1,803,250.53

Operational indicator Payment executive Secretariat salaries

2014-06-30

1,803,250.53

Number of staff on payroll / Number of staff scheduled

97.00%

70%

If total amount of salaries < programmed 100%, if not 100% - excess / programmed

92.00%

Reserve Increase 100%

A5.03.01. 100%

Operational indicator Increase in contributions reserve

100.00% 2013-07-01

30% A5.03.

2,137,129.24

100.00% 2013-07-01

Real reserves increased/ Established reserves increased

2014-06-30

100.00%

Risks The Operational Plan is balanced. However, we must recognize that, in relation to budgeted revenue, there are some risks that must be identified, assessed and, if possible, mitigated. It is considered that there are four major sources of risk: 1. Failure to make timely payment of contributions The likelihood of this risk materializing is considered average. It is known that the impact of the fiscal crisis spanning several member countries, which could affect the viability of payment of a member country. In particular, this risk is substantial with some countries maintaining the schedule time periods installment due. The impact of this risk is considered low due to the existence of a financial reserve of $ 500,000 that can be used to cover this problem. 2. Inability to receive income related to training activities. The likelihood of this risk materializing is considered average. It is always possible that the forecast of interest of students may not be achieved, particularly when it is common for governments to finance all or part of these activities for their employees, which could be difficult for reasons already identified before. The impact of this risk is considered average because if this would happen there would be some impact on revenue forecasts. At the same time if, in some cases the available places not completed, no charge would be spent on tutoring. The greatest effect on revenue would be on investment for new course materials. 3. Inability to achieve the goal of revenue associated with the activities of the Technical Assistance Project 4.06 The likelihood of this risk materializing is considered low. Only have been considered, as recommended by the Finance Subcommittee CIAT Executive Council, projects that have project contracts signed and a non-signed project, to be managed by the District of the City of Bogotรก, which at the time of programming was not signed, but a confirmation email that the District will sign the technical assistance agreement was received. Therefore, the major source of risk surge from problems that may occur in the implementation of projects, both technical issues as purely financial effects, such as cash flow or disbursement capacity. The impact of this is considered high risk because if they materialize they would significantly affect the operational capacity of management and in extreme cases, even part of the assets of the Secretariat. 4. To not receive the proposed increases for contributions, regarding the planned annual adjustment of 2.5% The likelihood of this risk materializing is considered low. To date the General Assembly has approved the inflation-related increases requests by the Executive Secretariat. 46

The impact of this risk is considered medium as it would affect the scheduling of activities and a wage increase planned for the permanent employees of Panamanian nationality.

Risk Mitigation To mitigate the risk involved the following is considered: 1.

Failure to make timely payment of contributions The existing reserve would be used to that effect.

Training Income lesser than planned To minimize the hiring of tutors and postpone the full implementation of a course if enrollment does not cover the scheduled tutoring costs. To cancel the procurement of consulting services for the development of new courses (budgeted as investment expenses).

Increased fees not accepted Although the level of inflation in Panama is not negligible, the salary adjustment of national collaborators would be postponed by one year. An adjustment wage increase for international officials is not planned this year.

Technical support incomes A very close monitoring will be kept on the technical and financial implementation of projects, to avoid identified problems as much as possible, the participation of consultants professionals with proven track with CIAT will be sought, and permanently managed with the authorities of the counterparties and, if applicable, with the agencies that fund technical assistance operations, to ensure that the planned financial transfer are not delayed.