Guatemala’s 2027 budget allocates more than Q15 billion to specific areas, including housing, Puerto Quetzal, Banguat, and Codedes. These allocations will be subject to increased scrutiny regarding their intended use, implementation, and monitoring. The analysis, conducted by the Asociación de Investigación y Estudios Sociales (Asies), highlights these "bolsones" – concentrated funding areas – as requiring close examination. Concerns center on ensuring the responsible and transparent application of these substantial funds. Asies’ report suggests a need for robust oversight to prevent misuse and guarantee effective project execution. The budgetary focus on housing, the important Pacific port of Puerto Quetzal, the Bank of Guatemala (Banguat), and Codedes indicates governmental priorities for the coming year, but also necessitates diligent accountability.