JIMÉNEZ CASTRO, W. . Challenges of budget system reforms in Central America. Revista Centroamericana de Administración Pública, [S. l.], n. 37, p. 61–80, 1999. Disponível em: https://ojs.icap.ac.cr/index.php/RCAP/article/view/454. Acesso em: 19 may. 2024.