Professional Documents
Culture Documents
GOVERNANCE
Paraguay Municipal Finance Project Final Report
IMPROVING MUNICIPAL
GOVERNANCE
Paraguay Municipal Finance Project Final Report
Contract No.: PCE-I-03-99-00007-00
The authors views expressed in this publication do not necessarily reflect the views of the
United States Agency for International Development or the United States Government.
CONTENTS
EXECUTIVE SUMMARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
PROJECT ADMINISTRATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
NEXT STEPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
CONCLUSIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
CONTENTS
iii
EXECUTIVE
SUMMARY
The Paraguay Municipal
Finance (MFP) project helped
municipalities better manage
their revenue sources to increase
the funds available for public
works and services in their communities. The project introduced mechanisms to promote
transparency and accountability
in tax administration and service
delivery, as well as citizen participation. By encouraging local
governments to respond more
effectively to public needs, the
project fostered greater confidence in the political system.
Key project results include:
Financial resources increased.
Property and commercial
tax collections increased by
over 50 percent in 24
municipalities.
Financial position improved.
Balanced or substantially
improved financial position
in 24 municipalities.
Public services improved. 261
public works or service projects completed in 23 municipalities, including roads,
bridges, schools, sanitation
EXECUTIVE SUMMARY
EXECUTIVE SUMMARY
INTRODUCTION
Recognizing the decades of dictatorship that Paraguay endured
until 1989 and the fragile
democracy that has since
emerged, USAID/Paraguays primary Strategic Objective is to
foster key democratic governance practices. This goal is
consistent with Paraguayan
trends toward greater local control of resources, accountability
to the public, popular participation, and citizens exercising their
rights and responsibilities. A
draft decentralization law was
first presented in 2001 to the
national Congress with the aim
of empowering local governments and ensuring that they
have the authority and resources
to grow democratically. USAIDs
Municipal Finance Project
(MFP), initiated at the beginning of FY 2002 to create more
effective and accountable local
governments, grew to be one of
the most important in
USAID/Paraguays democracy
and governance portfolio. This
report details the culmination of
4 years of technical assistance to
more than 20 local governments
in Paraguay.
PROJECT OBJECTIVE
In 2001, many Paraguayan communities were frustrated. Their
leaders promised change, but they
rarely acted on the publics
requests. Many municipalities
were in debt from prior administrations mismanagement, some
employees had not been paid in
months, and the municipalities
did not know where new funds
would come from or how to best
use their modest existing funds.
They did not realize the extent of
back taxes owed by property owners and commercial institutions,
nor did they realize that their
property information was outdated, rendering it impossible to
locate a business owner, property
owner, or even the property itself
at times. If the municipalities had
computer systems, they were often
old and needed to be replaced.
USAID/Paraguay worked with
16 municipalities under the
Sustainable Urban Management
(SUM) project to implement
more than 21 service delivery
projects prior to the end of FY
2003. While the SUM project
focused on the construction of
works and service projects,
INTRODUCTION
1 The results in the original task order referenced 10 service delivery projects in 6 municipalities, among other results associated with the rural
finance component.
2 Transparency, Accountability, Participation, Ethics, and Sustainability. TAPE means way or road in Guaran, the local indigenous language,
understood by 90 percent of Paraguayans.
INTRODUCTION
3 Governorships were established in the 1992 Constitution to coordinate municipal and departmental activities within the central government.
4 There is significant crossover among the TAPES activities.The project was designed so that each component would reference specific indicators
and achievements separately. However, one activity often influences or contributes to more than one component. For example, a public hearing
has significant implications for accountability, but it also builds transparency and citizen participation.
INTRODUCTION
INTRODUCTION
Paraguay
Asuncion
INTRODUCTION
SUCCESS STORY
Neighbor Collects From a Neighbor
An innovative strategy among neighbors helped the municipality of emby
increase tax collections by 120 percent, which allowed it to improve community services.
emby was immersed in a financial crisis at the end of 2002: the
municipality had large debts, civil servants pay was five months behind,
very little tax was collected, and few community services were offered.
The mayor, worried about the situation, signed an agreement with the
MFP project and summoned the citizens to unite forces in search of
change.
CHAPTER 1
THE MUNICIPAL
FINANCE APPROACH
Once a municipality expressed
interest in working with the project, technical assistance typically
lasted 15 months. First, the objectives of the project were explained
and project staff requested information from the municipalities to
gauge their interest in and commitment to adopting the changes
suggested by the team. The
municipalities then signed a memorandum of understanding, agreeing to implement the projects recommendations and to dedicate
income to new works and services
selected in conjunction with the
community. The next stage initially focused on tax collection, then
shifted to implementation of
works and services, and ultimately
focused on strengthening civil
society. The final stage, after the
initial 15 months, was the monitoring period, wherein the project
viewed from a distance whether
municipalities were assuming
ownership of the changes.
The first step in increasing tax
collection was improving the
cadastre system. Project staff
explained the importance of
improving the tax collection sys-
tem to municipalities, and evaluated property values and applicable legal regulations. They then
guided the municipalities in
identifying the most indebted
taxpayers and notifying them of
their outstanding payments.
Targeting the major delinquent
taxpayers was the quickest way to
earn additional income while
demonstrating the seriousness of
the activity to the community.
The project also trained the
municipalities to invest in information technology (IT) and
administrative changes, from
updating the technology available
in the offices to implementing
electronic income information
systems and improving organizational structure and work flow.
The original focus of the MFP
was on increasing revenues.
Once the financial resources
were improved, the objective was
to utilize the resources to implement works and service delivery
projects while strengthening civil
society, citizen participation, and
municipal management. As the
municipalities became more
comfortable with their increased
TRAINING
METHODOLOGY
In most cases, the consultants
brought the municipal staff
together for an introductory
workshop and followed up with
on-the-job training. The project
placed a consultant within each
municipality, who guided the
municipality through all tasks
aimed at implementing visible
and sustainable change. This
day-to-day, hands-on, on-the-job
training enabled the consultants
to witness municipal struggles,
gain trust, motivate employees,
change perspectives, and improve
work habits. The in situ knowledge transfer was also complemented by workshops such as
Efficient Communication, A
Question of Compromise, and
Legal Aspects, which ensured
that municipal employees had
the tools to implement cultural
and technical changes within
their municipalities.
10
CHAPTER 2
ACCOMPLISHMENTS
FY 2002 - 2005
The following sections reflect
the 10 components listed in the
work plan, in the order that
each was addressed in each
municipality.
ILLUSTRATIVE RESULTS
Cumulative increase of $5.2
million in financial resources
in 24 municipalities.
20 cadastre systems updated.
4 new geographic
information systems
implemented.
9 basic geographic
information system tools
implemented to create
detailed maps.
14 satellite photos purchased.
FINANCIAL
RESOURCES
IMPROVEMENT
The first municipality to work
with the project was Coronel
Oviedo. Like many municipalities, Coronel Oviedo did not
understand its own property values and, hence, its financial status. In March 2002, when it
signed the partnering agreement,
the administration did not realize that its tax collection had
decreased by 25 percent in the
previous year. Nor did it realize
that of the 14,321 properties
registered, 40 percent had been
registered incorrectly: records
showed they were rural when in
fact they were urban, residences
when they were actually businesses, basic when they were luxurious, or single-level when they
had three levels. Moreover, at
5 The national royalty transfers are subsidized funds that Brazil pays to Paraguay as compensation for part of Paraguays electricity generated by
the Itaipu binational hydroelectric dam.
11
$16,000
Property taxes
Commercial licenses
Other Taxes
$14,000
with 24 municipalities.The
Base Year is the year that
$12,000
US $ (Thousands)
$8,929
$8,000
$5,622
$6,000
$3,108
$2,149
$2,000
$1,929
$983
$0
Base Year
6 Cadastre systems are databases that include information about urban plans, city blocks, lists of property owners, and current property values.
12
Once a municipality had updated its property and tax information, the next challenge was to
confront delinquent taxpayers
and request payment of five years
in accumulated tax debt.10
The project hired a lawyer to
help the municipalities standardize their notification systems and
7 More information regarding the legal process and the connection with the updated cadastre records is provided below in the Litigious Module
section.
8 Municipalities that do not have an executive decree have applied the law of 1900, which defines the urban perimeter as a 1,000-meter radius
around the central churchs atrium.
9 Resolution 60/04 is the resolution from the central government regarding the scope and authority of the SNC.
10 In a recent court case, the comptroller ruled in favor of a taxpayer in the municipality of emby, stating that the citizen only had to pay back
taxes for the previous year, instead of the previous five years.The projects lawyer has filed for a reconsideration of the ruling. USAID should
monitor the outcome, as it may affect all municipalities working with the MFP. Coincidentally, all four lawyers consulted by the project believe
municipalities have the right to demand that citizens pay their correct taxes for the previous five years as stated in the tributary law.
13
14
SUCCESS STORY
Paying What Is Owed
A major business pays all of its taxes and the public reaps the benefits.
The case was complex, because although The Rancher paid taxes regularly, the payments were minimal and inadequate. Because the law
authorized the municipality to recover up to five years in unpaid taxes,
local officials could charge The Rancher for the difference plus late fees
and penalties.
Project consultants and municipal employees reported the matter
immediately to the mayor, Optaciano Gmez, who said,
Gentlementhe taxpayer has to pay what he owes, no matter how
powerful he may be.
This was no simple task: the company controlled an economic empire,
and the situation called for creativity and determination. As soon as
negotiations began, problems appeared, including moments of high tension and nasty verbal confrontations.
In spite of this, thanks to training from the MFP and the persistence of
the authorities, an agreement was reached. Local leaders gave the company one year to reconcile its debt and the company proceeded to pay
five installments totaling $5,000.The mayor invested a large portion of
that money in paving streets downtown and others in more remote
areas. He also constructed a police precinct upon request from citizens.
Limpio proved that it is possible to become more efficient, increase revenues, and improve services for the community. With this achievement,
the vision and self-esteem of the authorities changed radically. It had an
impact on the community and it even changed The Ranchers attitude: it
now pays all of its taxes regularly.
13 Notifiers deliver the municipal notices to the citizens and explain how the tax values are assigned, why there are outstanding taxes from previous years, how the information was verified, and where the citizen needs to pay.
14 See Annex B: Cumulative Results.
16
17
ILLUSTRATIVE RESULTS
261 service delivery expansions
in 23 municipalities. $2,897,283
invested in the 261 works
from royalties, municipal
revenues, and counterpart
contributions from
neighborhood commissions.
An environmental guide to
assess the feasibility of future
works and services and
comply with environmental
cer tification standards was
developed in conjunction
with Alter Vida to help all
municipalities establish
guidelines for the selection
and implementation of works
and services.
LESSON LEARNED
The project team should not
impose its own selection criteria on a municipality. As an outsider, one may see needs and
priorities differently than a
community and its municipal
leaders, but one must trust
project beneficiaries to define
their own selection criteria.
18
WORKS AND/OR
SERVICE DELIVERY
EXPANSION
Just as the MFP project worked
with governments to increase tax
revenues (money in), it also
helped them to present citizens
with concrete, tangible results in
the form of works and service
projects (money out).
Thanks to the increased financial
resources collected by the municipality, the president of one
neighborhood commission in
Villa Elisa proudly explained that
his community was able to communicate its needs and see a tangible response in the form of a
sanitary landfill, a request that
had been presented five years earlier. In addition to the sanitary
landfill, the community implemented 84 works and/or service
delivery projects, 4 of which
obtained the relevant environmental certifications.
The story of Villa Elisa is
echoed in 23 municipalities that
partnered with the MFP. The
municipalities held public meetings in which all neighborhood
commissions were invited to
present their requests for assistance. The municipalities then
formed commissions to prioritize the projects and select those
to be implemented first. Some
municipalities, like Villa Elisa
and Ciudad del Este, held smaller neighborhood meetings where
representatives from each neighborhood presented ideas for
works and services directly to
the mayor.
ILLUSTRATIVE
RESULTS
20 municipalities
implemented public
murals/bulletin boards.
3 municipalities televised
municipal council meetings.
4 municipalities created
municipal magazines.
24 municipalities showed
proactive collection
techniques and taught
courteous contacts with
taxpayers, including careful
explanations of tax calculation
in the municipal offices and
on the street through
project-trained notifiers.
LESSON LEARNED
Municipalities should update,
systematize, and publicly post
information.
BEST PRACTICE
Dismissing fraudulent
employees. Corrupt employees
were identified and removed in
Villeta, Caazapa, Pedro Juan
Caballero, Coronel Oviedo,
Limpio, and Villarrica.
TRANSPARENCY
PRACTICES
Villarrica had not seen major
improvements to its streets in 60
years. Municipal salaries, the
municipal budget, and municipal expenditures had never been
disclosed to the public. Most
people suspected that their leaders lined their own pockets with
tax revenue without concern for
the community. Indeed, in 2003,
soon after the unveiling of a new
accounting information management system, a network of
municipal employees was discovered to have stolen more than
$32,000 from the municipality.
The suspects were fired and
remain under investigation.
Since collaborating with the
MFP, Villarrica has been dedicated to transparent practices.
Its mayor was the driving force
behind a transparency fair, the
first and only of its kind in
Paraguay. Due to the success of
the first fair, they held another
open house one year later to
focus on the accomplishments
and achievements of the previous year. Not all municipalities
are open to this type of public
review, but Villarricas upfront
approach shows other communities that greater transparency
is possible.
19
SUCCESS STORY
Justice and Transparency
Paraguays first oral trial of dishonest civil servants created a model in the
fight against impunity in the municipalities.
In 2003, the municipality of Villarrica installed a custom-made computerized income information system under the guidance of the MFP project.
The system standardized and integrated municipal records on properties, property owners, and tax collections. Not long after the system
was introduced, local leaders and project consultants discovered that
dishonest civil servants had established a network that produced false
receipts and kept the institutions money for themselves, to the tune of
at least $32,000.
The mayor informed the townspeople of what had happened through
the municipalitys news media.The community was angry and demanded
justice.Two weeks later, the corrupt civil servants were indicted and for
the first time in Paraguayan history, a municipality took individuals to court
for a transparent, public, oral trial as part of the fight against municipal
corruption.The guilty parties have begun to repay the stolen money in
small increments.
This unfortunate incident was ultimately positive for the mayor and the
citizens. It created a precedent and reminded civil servants of their obligation to be honest when managing government property. It also bolstered
the citizens faith that they can correct government mismanagement and
bring people to justice.
The community, which once felt deceived, today assumes greater responsibility for its tax payments, demands honest public servants, and supports
transparent tax collection and public administration.
ILLUSTRATIVE
RESULTS
33 municipal account
rendering hearings.
2 governorship account
rendering hearings.
11 municipalities
implemented new revenue
information systems that
quickly identify fraudulent or
questionable practices and
guarantee accountability to
citizens and employees.
15 municipalities created
Development Funds.
21
22
SUCCESS STORY
Dangerous Ditch Becomes a
Green Public Plaza
An agreement between the Oondivepa neighborhood commission and the
Villa Elisa municipal government solved three serious problems in the neighborhood of Mbocayaty:
A dangerous ditch is now covered
City Hall has disposed of a significant amount of solid waste
ILLUSTRATIVE RESULT
29 public budget hearings.
LESSONS LEARNED
Municipal employees and
officials should receive
training on how to
interpret and communicate
budgets to the community.
Municipalities need assistance
in designing investment
projects, as do the communities in soliciting them.
Neighborhood committees
and civil society organizations
need guidance and training
regarding citizen rights and
obligations.
PARTICIPATION
PRACTICES
When the MFP arrived in
Emboscada in 2003, the town
seemed paralyzed, frozen in time.
The citizens were indifferent and
doubtful. Weary of the inefficiencies of the municipality, few
people entered the municipal
building to request assistance.
When citizens did request
action, the authorities paid little
attention and few concrete
results were accomplished. Few
citizens paid taxes and scarcely
anyone expected the municipality to build infrastructure.
With training from the MFP,
Emboscada began a campaign to
deliver what the people request.
Employees approached the community with pointed questions
about their needs while explaining the importance of paying
taxes. The neighborhood commissions grew in strength and the
mayor reinvested a percentage of
neighborhood taxes into new
works and services.
Most MFP municipalities at one
time or another held large public
meetings to foster participation
from neighborhood groups all at
once in the same location, but
given that most people live in
rural areas, Emboscada engaged
citizens in small groups, organized
by neighborhood. The municipalities of Ciudad del Este and Villa
Elisa held government days, in
which the mayor and government
workers spoke with citizens in
their own communities for a day
on a rotating basis. In many cases,
they handed out medications,
24
ILLUSTRATIVE
RESULTS
11 Code of Ethics and
Conduct workshops.
11 municipalities received
training on the Unidad
Operativa de Contrataciones
(UOC) procedures.
ILLUSTRATIVE
RESULTS
24 municipalities reflect an
operational surplus in FY 2004.
24 municipalities have
reduced their debt.
24 municipalities have paid
all unpaid salaries and the
majority of overdue payables.
LESSON LEARNED
The project would have benefited from additional resources
to provide technical assistance
on refinancing municipal debt
and train the municipalities on
how to project their financial
income and expenditures.
FINANCIAL
POSITION IMPROVED
At the end of FY 2003,
Carapeguas debt was $46,000
and it increased in 2004 due to a
loan taken against its expected
royalties. Service providers and
municipal employees were waiting for overdue payments. Most
of the debt was inherited from
prior administrations, and some
questioned whether the municipality should have to pay it.
The MFP started working with
the municipality in January 2004
to help it improve its financial
position. By the end of 2004,
Carapegua had an overall operational surplus and the municipal-
25
20,000,000
18,000,000
16,000,000
1,000,000
14,000,000
SURPLUS
US $
12,000,000
500,000
10,000,000
0
8,000,000
6,000,000
DEFICIT
4,000,000
-500,000
2,000,000
0
1997
1998
1999
2000
2001
2002
2003
2004
-1,000,000
ILLUSTRATIVE
RESULTS
7 local NGOs and organizations
were strengthened: CEAMSO,
GEASA, Lan Company, FG
Ware, AJE, Megasoft Informatica,
and Servicios Informaticos.
26
SUSTAINABILITY
The project measured sustainability in terms of the number of
local governments that implement the MFP methodology and
practices at the end of the project, in 2005. By that measure,
the project succeeded: 22 municipalities continue to collect taxes
and invest in services in a participatory and transparent manner.
The first municipality to work
with the project was Coronel
Oviedo. One consultant assisted
LESSONS LEARNED
If local NGOs are viewed as
vehicles for sustainability,
they would benefit from
additional training in USAID
policies and procedures.
The resources, competence,
and level of implementation
of local NGOs are not the
same as those of a U.S.
contractor.
BEST PRACTICES
The MFP developed final
reports for each municipality,
detailing accomplishments
and the tools utilized so they
have a permanent reference
when questions arise.
A local NGO, IPC, financed
one professional from its
overhead funds to work in
conjunction with a second
IPC professional financed by
the MFP, expanding the
knowledge base and
professional capacity of
the NGO.
27
ILLUSTRATIVE RESULT
Increased public awareness of
the project through:
90 newspaper articles.
3 national television
appearances.
212 municipalities and 14
governorships received MFP
materials and news bulletins.
DISSEMINATION
The accomplishments of the
municipalities, mainly the implementation of public works and
services, appeared in at least 90
articles in the print media during
the life of the project. The mayors or municipal council members appeared on at least three
national television programs.
The minister of the interior, the
vice president, and even the president attended events and inaugurations, lauding the accomplishments of the municipalities
through the projects assistance.
Likewise, the U.S. ambassador,
and/or USAID officials from
Washington attended at least
seven events.15
The project made information
accessible by circulating the project bulletin, distributing training
guides, and launching the project
Web site. The Web site includes
the complete master technical
guide, all publications developed
by the project, and even sample
subcontracts and references to
regulations, ordinances, and the
tools utilized in the municipalities to implement the project.16
The project sponsored two
national conferences, one in conjunction with USAID, the GTZ
(Germany), and JICA (Japan);
and another specifically designed
for the municipalities that
worked directly with the project.
28
ILLUSTRATIVE RESULT
At least six municipalities were
assisted by Alter Vida and six
more were helped by the
governorships: Santa Rosa, J E
Estigaribbia, Juan Manual Frutos,
Guarambare, Nueva Italia, and
San Antonio.
BEST PRACTICE
Knowledge transfer to local
organizations. The MFP helped
three local organizations
Alter Vida, Mujeres por la
Democracia, and International
Project Centre develop the
capability to replicate technical
assistance in any municipality in
Paraguay.
30
CHAPTER 3
PROJECT
ADMINISTRATION
TEAM COMPOSITION
The project ultimately expended
a greater proportion of its budget
on local professional Level of
Effort (approximately 63.3 percent of total funding spent under
workdays ordered) than was originally anticipated (38.7 percent).
This was due to the availability
of seasoned experts in financial
and municipal management.
One of the projects greatest
strengths was that it tapped a
rich pool of local talent while
also building local capacity.
The project complemented its
predominantly local team with
strategic contributions from
short-term expatriate specialists
such as Ken Peoples, who generated the idea of a development
fund, and Maria Eugenia Vera,
who provided guidance on how
to promote citizen participation.
PERSONNEL
Professional personnel were
selected on the basis of their
financial backgrounds and understanding of financial statements
and auditing techniques. While 6
of the 21 had experience working
PROJECT ADMINISTRATION
31
32
PROJECT ADMINISTRATION
installed a middle-management
tier to oversee their work and
facilitate steady communication.
The project promoted five coordinators, but they were not
truly empowered to develop
their teams or be held responsible for results until a new COP
arrived in late 2004. Even then,
they were scarcely adjusting to
their new roles when the project
received news of its early termination.
A field-based manager was provided during the final two years
of the project, with costs shared
by USAID and the contractor.
The position was deemed necessary to assist the original COP,
who was not as familiar with
USAID regulations or procedures, and had little managerial
support from the team, as they
constantly traveled to the municipalities. USAIDs acceptance of
a field-based project manager
was a success, and it should be
considered in future projects.
CHAPTER 4
NEXT STEPS
LEGAL TOPIC
DISCUSSIONS
GENERATED THROUGH
PROJECT ASSISTANCE
USAID/Paraguay should take
into account three unresolved
issues in Paraguays legal framework that fall beyond the scope
of the MFP:
1. The time limit in which taxes
can be claimed. The Mission
should monitor the outcome
of the ruling in emby (see
page 13), as it may affect all
municipalities.
2. National cadastre system. The
Mission should follow
through with the SNC to
facilitate registration of updated property information in its
central database. This should
be a more flexible and less
costly process, to ensure that
all municipalities will be able
to comply with resolution
60/04 or its modification.
3. Municipal law. In consideration of the legal opinions produced during the last year of
the project, in the absence of a
Constitutional ruling, the pri-
NEXT STEPS
33
INDERT, and the municipalities to update the rural cadastre system and transfer rural
properties within urban
boundaries to the local governments.
34
NEXT STEPS
CHAPTER 5
CONCLUSIONS
USAID/Paraguays primary
Strategic Objective is to foster
key democratic governance
practices. The MFP project
strengthened the ability of local
governments to respond to citizens needs and improve public
services. Citizens now have more
confidence in their local leaders
because political institutions
have become more democratic,
transparent, and effective. And
citizens have begun learning how
democracy works by exercising
their rights and complying with
their responsibilities.
The additional income generated
by the municipalities
($5,213,197) is nearly equal to
the amount of money invested
by USAID in the project.17 At
the same time, the municipalities
have a chance to demonstrate
that the investment will continue
to grow after the project ends.
The real return a newfound
enthusiasm to improve municipal management and funds, and
the skills to do so is priceless.
CONCLUSIONS
35
nism that promoted MFP activities, and built local capacity and
professional networks. Likewise,
the professional team that
worked with the MFP gained a
keen understanding of municipal
management and is available to
guide local governments in
future initiatives.
36
CONCLUSIONS
CD ROM INDEX
Annex A: Financial Information, Project Expenditures
Annex B: Cumulative Results (Monitoring Plan)
Annex C: Financial Resources Improved
Annex D: Works and Services
Annex E: Transparency Practices
Annex F: Accountability Practices
Annex G: Development Fund
Annex H: Participation Practices
Annex I: Ethics Practices
Annex J: Operational Surplus
Annex K: Dissemination Activities
Annex L: Technical Deliverables
Annex M: Computer Equipment
IMPROVING MUNICIPAL
GOVERNANCE
PARAGUAY MUNICIPAL FINANCE
PROJECT FINAL REPORT
JANUARY 31, 2006 This publication was produced for review
by the United States Agency for International Development.
It was prepared by Chemonics International Inc.