The document "Public Expenditure on climate change", describes the actions to measure the budget percentage spent by government institutions to reduce the vulnerability to Climate Change. The Ministry of Public Finance (MINFIN), as a part of its duties, has been improving the construction of multiyear institutional budget in five priority sectors, where Climate Change is listed.
The document analyses the public expenditure on climate change for previous years. This analysis was developed considering the following government institutions: Ministry of Health, Public and Social Assistance (MSPAS), Ministry of Agriculture, Livestock and Food (MAGA), Ministry of Energy and Mines (MEM), the National Commission for Disaster Reduction (CONRED), the Authority for the Sustainable Management of the Amatitlán Basin and Lake (AMSA), National Forest Institute (INAB), National Council of Protected Areas (CONAP), Ministry of Environment and Natural Resources (MARN), the Authority for Sustainable Management of the Lake Atitlán Basin and its surroundings (AMSCLAE), municipalities and Development Councils. The National Action Plan on Climate Change (PANCC) was used as the main reference to undertake such analysis.
One of the main findings of the expenditure analysis showed that during 2014-2017, the estimated public expenses on adaptation and mitigation reached an annual average of Q. 644.20 million, and the most active institutions in the employment of the budget for climate change actions are: INAB, CONAP, MARN, CONRED and MAGA. These entities have above 84.9% of the total expenditure. Conversely, the analysis indicates that central government has allocated more resources on adaptation (68%) than on mitigation (32%). Regarding the municipalities and the Development Councils, who have a regulatory framework that enables them to allocate the budget, this study revealed that financial allocations are not aligned with the dimensions of the PANCC. It is noteworthy to mention that this exercise is a proxy of the national expenditures on climate change. Finally, the document presents the financial mobilization proposals of the prioritized institutions and the main challenges to monitor and improve national expenditure on climate change.