Global Initiative for Fiscal Transparency (GIFT) - INFF Colombia

The document details the institutional arrangement and reporting procedures in Colombia for the 5 existing budget trackers (budget tagging for victims, gender, peace process, indigenous/vulnerable population, and the recently created childhood tracker), and compares existing bottom-up approaches in budget tagging to top-down approaches such as the one we did for the SDG tag of the public budget. The document frames budget tagging as part of fiscal transparency, for which the Global Initiative for Fiscal Transparency (GIFT).