# **_c) Direct transfers_**

As for direct transfers, the previous CEQ considered the benefits delivered by the Más Familias en Acción program, transfers for the elderly delivered by the Colombia Mayor program, payments to families affected by the 2010-2011 Storm Season [locally, Ola Invernal] delivered through Colombia Humanitaria and the ICBF's Desayunos Infantiles con Amor [Children's Breakfasts with Love]. For each of them, LMR (2014) obtained the per-capita values reported by the program and allocated them to the families that reported being beneficiaries in the survey. This new version of the CEQ does not include the ICBF's Desayunos Infantiles con Amor program. This program granted nutritional supplementation to children between the ages of six months and five years. Instead, the current version considers transfers for early childhood care in the ICBF's care modalities.

The current document also does not consider transfers from Colombia Humanitaria, since the entity disappeared once it finished its humanitarian aid and rehabilitation work in the first phases after the Storm Season [Ola Invernal] of 2010-2011. This CEQ continues to consider transfers from the Más Familias en Acción program and from the Colombia Mayor program; added to some programs such as Jóvenes en Acción that was created in 2012 as part of the redesign of MFA, the School Meals Program (PAE) of the Ministry of Education, unemployment benefit, and FEST, and transfers to victims that originated in Law 1448 of 2011 for the attention and reparations of this population.

# **_d) Education and health care_**

Regarding education, the expenditures, LMR (2018) included in the analysis in-kind transfers in primary and secondary education, measured as the per-capita value transferred to the municipalities per student according to the level and the municipal typology. It is understood, therefore, that they only used the resources of the portion of the population serviced by the SGP for Education. The current CEQ also starts from the allocation by population served for each student defined in the SGP distribution document, but it also considers the additional resources that local administrations allocate to finance primary and secondary education. These additional resources that were considered in this version of the CEQ come to represent 50 percent of the value allocated through the SGP in entities such as Bogotá, 42 percent in Vichada, 32 percent in Medellín and Amazonas, 24 percent in Vaupés, and 17 percent in Valle del Cauca. Additionally, this version considers in-kind transfers for higher education that appear not to have been included in the previous CEQ document. Lastly, in this CEQ, the education benefits were rescaled so as not to overestimate their effect on inequality.

For health spending, LMR (2014) took the health insurance approach, so they included in the analysis of the monthly value of the UPC that is transferred to the subsidized health care system. The authors also considered public health resources for the provision of vaccination and preventive care and the cost of care to the poor unenrolled population when they go to health centers in case of emergency. This version of the CEQ also allocates the value of the monthly UPC transferred by the Ministry of Health for the subsidized health care system's subscribers and adds 68 percent of the value of the monthly UPC paid by each subscriber of the contributory health system and its beneficiaries, whose income is less than 10 smmlv. The latter makes sense upon considering that since 2012 the 8.5 percent contribution made by employers is no longer made, and since 2016, when the CREE was eliminated, the missing resources are paid with resources from the National General Budget. However, this may add progressivity to the analysis, since the solidarity component of the contributory health system is not considered. Also, as seen in Figure IV-3, while the total value of the UPC of the subsidized health care system is distributed mainly in the lowest deciles, the UPC value of the contributory health system is distributed in the highest.

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