Multi-Annual Procurement Programming (2026-2028)

Multi-Annual Programming Context (MAPBSO)

• The material discusses the "Programación Multianual de Bienes, Servicios y Obras" (PMBSO) that every public entity in Peru must prepare.

• Programming is always prepared one year in advance and covers three consecutive fiscal years.

• The three-year window currently analysed: $2026 \rightarrow 2027 \rightarrow 2028$.

• The directive stresses that all phases – from identification through execution – must respect the assigned budget ceilings (techos presupuestales) from day one.

Budget Ceilings and APM (Asignación Presupuestal Máxima)

• "APM" = maximum budget allocation granted in the previous programming cycle.

• Principle: The APM of the immediately preceding year is taken as the ceiling for the first year of the new programme, and (if no new figure exists) is also reused for later years.

  • Year 1 (2026) ceiling $= APM_{2026}$

  • Year 2 (2027) ceiling $= APM_{2027}$

  • Year 3 (2028) ceiling $= APM_{2027}$ (because no APM for 2028 is yet issued)

• Numerical illustration supplied in the webinar:

  • $APM_{2026} = 506{,}506{,}200$

  • $APM_{2027} = 492{,}338$

• From the very first phase of identification, requests may not exceed these ceilings: $\text{Need}<em>{year} \le \text{Ceiling}</em>{year}$

Practical Example: Building the 2026-2028 Programme

1. In 2025 the entity prepares its three-year plan (26-28).

2. Year 1 (2026) items and amounts must fit within $506{,}506{,}200$.

3. Years 2 & 3 (2027–2028) jointly respect the $492{,}338$ limit for each respective year.

4. Any spending request that overruns the ceiling is inadmissible and must be adjusted or rescheduled.

Calendarization of Needs

• Definition: Scheduling when each good, service or work will be required so that delivery aligns with strategic and operational goals.

• Key variables considered:

  • Timing of institutional milestones (objectives, KPIs, project deadlines).

  • Warehouse logistics:

  • Storage capacity

  • Turn-over rate

  • Arrival dates of consignments

  • User-area workflows: ensuring that programmed dates match real operational demand.

• Benefit: Allows proactive monitoring; deviations are visible as soon as goods are not withdrawn or services are not consumed as planned.

Warehouse Capacity & Logistics

• Before scheduling deliveries, entities must evaluate:

  • Physical space vs. volume of incoming goods.

  • Rotation (first-in, first-out) to avoid obsolescence.

  • Potential need for temporary storage or staggered deliveries.

• Early coordination prevents stock-outs or costly last-minute rentals of external warehouses.

Monitoring Execution Against the Plan

• The calendar works as a baseline.

• The supply office tracks whether user areas withdraw their items on the programmed dates.

• Delays prompt corrective actions (e.g., contract amendments, re-prioritisation).

Valuation & Cost Updating Techniques

• Two linked activities executed together with user areas:

  1. Calendarisation (WHEN we need it)

  2. Valuation/Updating (HOW MUCH it will cost)

• Accepted cost sources:

  • Historical price databases

  • Recent market quotations

  • Structured cost breakdowns ("estructuras de costos")

• Formal expression: $\text{Updated Cost} = f(\text{Historical Price}, \text{Market Trend}, \text{Quantity})$

• All costs must be recorded in the annexes so that the budget ceiling control is transparent.

Integration with Investment Projects

• For capital projects, the Unidad Ejecutora de Inversiones collaborates with user areas to identify:

  1. Goods & services required to draft the technical dossier (expediente técnico).

  2. Goods, services & works required for the physical execution phase.

• Result: Investment needs appear in the very same three-year procurement matrix and are subject to the identical ceilings.

Documentation Flow: Annex 1 & Annex 2

1. Annex 1 – Individual Needs Sheet

   • Prepared by each user area.

   • Must reflect order of precedence ("orden de prelación") decided in the identification phase.

   • Signed by the responsable del área usuaria.

2. Annex 2 – Consolidated Multi-Annual Needs Chart (Cuadro Multianual de Necesidades)

   • Produced by the supply / procurement office.

   • Compiles all Annex-1 inputs.

   • Contains an explicit field stating the current phase = "Identificación".

   • Must be signed by:

     • Head of the supply office (or equivalent)

     • Maximum Administrative Authority of the entity.

Timeline & Responsibilities

• Identification phase window:

  • Starts: 1st trimester of the preceding year.

  • Ends: 7th business day of April of that same year.

• After consolidation, the plan feeds the next phases (prioritisation, contracting, execution) without modifying ceilings.

Ethical & Practical Implications

• Early ceiling awareness avoids "over-programming" that later triggers emergency purchases or budget reallocations.

• Transparency: Stakeholders can audit that requests match APM limits, reducing opportunities for misallocation.

• Accountability: Signatures on Annex 2 create traceability of who authorised each figure.

Key Takeaways for Exam Preparation

• Remember the rule: Year 3 uses the Year 2 APM when no new APM exists.

• Be able to reproduce the ceiling formula and the numerical example.

• Distinguish between calendarisation (time), valuation (cost) and prioritisation (importance).

• Know which annexproduced by whom and signed by which authority.

• Keep the timeline (1st trimester – 7th business day of April) top of mind for procedural questions.

is