This report presents the results of the Relational Analysis between the Public Expenditure on Biodiversity and the Public Expenditure on Climate Change. The report describes the Legal and institutional framework regarding biodiversity and climate change, information related to public financing of biodiversity, and a description of the climate change financing in the country.
The methodology used to measure public spending on biodiversity is different from the one used to measure public spending on climate change. The budget account entry of Environmental Protection Expenditure in the Integrated Accounting System of the Ministry of Public Finances (numeral 6- Expenditure on Biodiversity and Landscapes) was used for Biodiversity expenditure analysis. Regarding Expenditure on Climate Change, such entry identification does not exist. Nevertheless, Expenditure on climate change was identified in conjunction with the government institutions using the adaptation and mitigation criteria from the National Action Plan on Climate Change (PANCC). The report contributed to identify the institutions where correlation between the expenditures on biodiversity and climate change for the analyzed period exists. This correlation was observed in the following institutions: Ministry of Environment and Natural Resources (MARN), Ministry of Agriculture, Livestock and Food (MAGA), National Forest Institute (INAB), National Council of Protected Areas (CONAP), Authority for the Sustainable Management of the Amatitlán Basin and Lake (AMSA), Authority for the Sustainable Management of the Lake Atitlán Basin and its surroundings (AMSCLAE). MAGA and MARN showed an outstanding performance, as these institutions showed a higher percentage of expenditure in relation to the others and both allocated the expenses in biodiversity and climate change.