Supreme decree transfers 4.8 million from the school program to Defense and regions

The Executive Branch authorized a transfer of funds in the amount of S/ 4,842,210.00 charged to the resources of the School Feeding Program (PAE) of the Ministry of Development and Social Inclusion (MIDIS), in favor of National Government entities and regional governments. The measure was formalized through Supreme Decree No. 211-2026-EF, published on Sunday, October 4, 2026, in the Legal Norms section of the Official Gazette El Peruano (Year XLIII, No. 19558, page 9), signed by President Keiko Sofía Fujimori Higuchi, the Minister of Development and Social Inclusion Maritza Ivonne Canales Martínez, and the Minister of Economy and Finance Elmer Rafael Cuba Bustinza.

The legal framework of the operation

The regulation is based on numeral 1 of the Twenty-Eighth Final Complementary Provision of Law No. 32732, the Law approving supplementary credits for the financing of public investments aimed at closing gaps, the continuity of State services, and the guarantee of the democratic transition. This provision exceptionally authorizes MIDIS, during Fiscal Year 2026, to carry out budgetary modifications at the institutional level charged to the resources of the PAE, through the Ordinary Resources financing source.

Numeral 4 of the same provision exempts MIDIS from the provisions of numerals 9.1 and 9.4 of Article 9 and Article 34 of Law No. 32513, the Public Sector Budget Law for Fiscal Year 2026, as well as from paragraph 4 of numeral 48.1 of Article 48 of Legislative Decree No. 1440. Numeral 5 specifies that the enabled resources cannot finance new interventions or expenses that require additional resources for their sustainability in subsequent years, and that the measure does not imply the defunding of personnel payrolls.

The request was formulated by MIDIS through Official Letter No. D001347-2026-MIDIS-SG, supported by Report No. D000430-2026-MIDIS-OP. The maximum estimated cost for per diems for official service trips was reported by the General Directorate of Fiscal Management of Human Resources of the Ministry of Economy and Finance through Memorandum No. 3997-2026-EF/53.04 and Report No. 2982-2026-EF/53.04. The decree was issued at the Government House, in Lima, on October 3, 2026.

Destination of resources and receiving budget units

According to Article 1, the resources are destined to finance the continuity of the operation and maintenance of the Itinerant Social Action Platforms (PIAS), within the framework of the Social Action Strategy with Sustainability (EASS). The enabled budget units are:

• Ministry of Defense.
• Ministry of Women and Vulnerable Populations.
• Ministry of Culture.
• National Registry of Identification and Civil Status (RENIEC).
• Regional Government of Loreto.
• Regional Government of Puno.
• Regional Government of Ucayali.

Paragraph 1 of the Twenty-Eighth Final Complementary Provision of Law No. 32732 also includes the Regional Government of Amazonas among the enabled budget units. The detail of amounts per budget unit appears in the Annex “Transfer of Appropriations in favor of various budget units,” published on the digital platforms of MIDIS and MEF on the same day as the publication of the regulation.

Budgetary detail, deadlines, and modification of D.S. 008-2026-EF

The decree details the origin and destination of the funds:

• From: First Section, Central Government; Budget Unit 040 Ministry of Development and Social Inclusion; Executing Unit 011 School Feeding Program – PAE; Budgetary Category 0115 National School Feeding Program; Activity 5005667 Supervision and monitoring of the provision of the food service; Current Expenditure 2.1 Personnel and Social Obligations for S/ 4,842,210.00.
• To: First Section, Central Government, National Government budget units, Current Expenditure 2.3 Goods and Services for S/ 3,000,629.00.
• To: Second Section, Decentralized Entities, regional governments, Activity 5000515 Comprehensive health care for excluded and dispersed populations nationwide, Current Expenditure 2.3 Goods and Services for S/ 1,841,581.00.

The heads of the enabling and enabled budget units must approve, by resolution, the breakdown of resources at the functional programmatic level within five (5) calendar days from the effective date of the provision, and send a copy within five calendar days of approval. Article 3 prohibits, under responsibility, allocating the resources to purposes other than those for which they are transferred.

The Sole Final Complementary Provision modifies Article 3 of Supreme Decree No. 008-2026-EF and incorporates four literals that are not considered for the application of the maximum limits for the incorporation of higher public revenues: operating expenses linked to the visit of Pope Leo XIV to Peru in Lima, Lambayeque, Cajamarca, Cusco, and Ucayali; disaster risk reduction interventions and response to the El Niño Phenomenon; operationality in health, sanitation, transport, education, and public order; and maintenance, research and technology transfer, environmental oversight, and sports promotion.

The impact of the regulation is twofold: on one hand, it sustains the continuity of social services provided by the PIAS in rural and dispersed areas of the country; on the other, it reduces the PAE resources available for the supervision and monitoring of the provision of school food services by S/ 4,842,210.00, within a context of 2026 budget execution and government transition.

Source: Official Gazette El Peruano, Year XLIII, No. 19558, October 4, 2026, Legal Norms section, page 9 (official reference: D.S. No. 211-2026-EF, code 2561519-1).