INSTITUTO CENTROAMERICANO DE ADMINISTRACIÓN PÚBLICA. The budget process, the Integrated Financial Administration Systems, SIAF, and social spending in Central America and Panama. Revista Centroamericana de Administración Pública, [S. l.], n. 48-49, p. 155–190, 2005. Disponível em: https://ojs.icap.ac.cr/index.php/RCAP/article/view/353. Acesso em: 22 jul. 2024.