International Budget Partnership OPEN BUDGET QUESTIONNAIRE United Kingdom, September 2009

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE United Kingdom, September 2009 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street NE, Suite 510 Wshington, DC This questionnire ws completed by: Nme: Orgniztion: Address: Telephone: +44 (0) E-mil: Dr. Jochim Wehner nd Mr. Jmes McGibney London School of Economics nd Politicl Science Houghton Street, London WC2A 2AE, United Kingdom

2 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Section One: The Avilbility of Budget Documents... 3 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 4 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 5 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl... 9 Tble 4. Distribution of the Encted Budget nd Other Reports Section Two: The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond Estimtes for Yers Prior to the Budget Yer Comprehensiveness The Budget Nrrtive & Performnce Monitoring Additionl Key Informtion for Budget Anlysis & Monitoring Section Three: The Budget Process Executive s Formultion of the Budget Legisltive Approvl of the Budget Executive s Implementtion of the Budget Yer-end Report nd the Supreme Audit Institution

3 Section One: The Avilbility of Budget Documents 3

4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Budget Documents Used in Completing the Questionnire Budget Yer Used Pre-Budget Sttement Budget Summry Executive s Budget Proposl Supporting Budget Documents Citizens Budget Encted Budget In-Yer Reports Mid-Yer Report Yer-End Report Audit Report

5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Budget Document Full Title, Dte, nd Internet Link Pre-Budget Sttement Pre-Budget Report 2008, Chpters November Budget Summry Budget Microsite April Executive s Budget Proposl Budget April Budget Document One in Support of the Executive s Budget Proposl Economic nd Fiscl Strtegy Report (EFSR) from Budget April Budget Document Two in Support of the Executive s Budget Proposl Finncil Sttement nd Budget Report (FSBR) from Budget April Budget Document Three in Support of the Executive s Budget Proposl A wide nd vrying rnge of dditionl documents re typiclly tbled. In 2009, these included: Modernising lndfill tx legisltion Debt nd reserves mngement report Building low crbon economy: implementing the Climte Chnge Act 2008 Ntionl Audit Office Audit of Assumptions for Budget 2009 Budget 2009: Budget notes Budget 2009: Dt sources Budget 2009: The economy nd public finnces: supplementry mteril Budget 2009: Impct Assessments Budget 2009: Notes on resolutions 22 April The 2008 Long-term public finnce report: n nlysis of fiscl sustinbility 12 Mrch Citizens Budget Wht the budget mens for your region section on Budget Microsite 22 April

6 Encted Budget Spending: Approprition (No. 2) Act July #l1g1 Revenue: Finnce Act July In-Yer Reports Public Sector Finnces July Mid-Yer Review Pre-Budget Report 2008, Annex A: The Economy, nd Annex B: The Public Finnces 24 November Yer-End Report Public Expenditure Outturn White Pper (provisionl outturn) July Receipts (nd brod spending ggregtes): End of Yer Fiscl Report 2008 (published longside pre-budget report since 2002) 24 November Audit Report Finncil reporting nd finncil mngement: Generl report of the Comptroller nd Auditor Generl for Februry Vlue for Money (VFM) Reports s well s Finncil Reports nd Reports on Accountrs re published throughout the yer nd hve vrious dtes: 6

7 Annul spending plns nd comprtive informtion for prior yers re published in series of documents: 2009 Deprtmentl Reports (published by ech deprtment, for n exmple see below). Min Supply Estimtes June Public Expenditure Sttisticl Anlyses July Supplementry Budgetry Informtion June Other relevnt informtion provided by HM Tresury includes: Other Documents Debt nd Reserves Mngement Report April Public Finnces Dtbnk HM Tresury's Annul Report nd Accounts July The Ntionl Asset Register Long-term Public Finnce Report 2008 Mrch Comprehensive Spending Review HM Tresury Supplementry Estimtes Relevnt Ministries & Deprtments Deprtment for Interntionl Development, Deprtmentl Report July Report-2009/ Chpter 5 Anlysis of Deprtmentl Expenditure chp5.pdf Deprtment for Work nd Pensions, Deprtmentl Report June Office of Ntionl Sttistics, Monthly Finncil Sttistics 7

8 Ntionl Audit Office, Audit of Assumptions for Budget April The Deprtment for Communities nd Locl Government, Locl Government Finnce Report (Englnd) 2009/10 21 Jnury Deprtment for Culture, Medi nd Sport, Deprtmentl Report July Deprtment for Business, Enterprise nd Regultory Reform, Annul Report nd Accounts July Deprtment for Interntionl Development, Autumn Performnce Report 2008 December HM Revenue nd Customs, Rtes nd Allownces HM Revenue nd Customs, Income Tx Sttistics nd Distribution Defence Select Committee Report on Ministry of Defence Min Estimtes UK Debt Mngement Office, Qurterly Reviews Ordnnce Survey, Annul Report nd Accounts July Ntionl Audit Office, Annul Report June Royl Mint, Annul Report June Defence Support Group, Trding Fund Annul Report July Ntionl Audit Office, Providing Anti Air Wrfre Cpbility: the Type 45 destroyer 13 Mrch Ntionl Audit Office, Thmes House nd Vuxhll Cross 18 Februry

9 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl DISTRIBUTION OF BUDGET DOCUMENTS A. Not produced, even for internl purposes Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? Prebudget Prebudget Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget 1. The relese dte is known t lest one month in No Yes Yes Yes Yes Yes dvnce 2. Advnce notifiction of relese is sent to users, Yes Yes Yes Yes Yes Yes medi 3. Relesed to public sme dy s officil relese to Yes Yes Yes Yes Yes Yes medi 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution No No No No No No 6. Free print copies vilble, mss distribution No No No No No No 7. Redily vilble outside cpitl nd/or big cities + Yes Yes Yes Yes Yes Yes 8. Written in more thn one lnguge Yes Yes Yes Yes Yes Yes 9. News conference is held to discuss relese No No No No No No *A budget summry should be stnd-lone document, which could include budget speech or seprtely published executive summry. + Mrk Yes if ccess by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 9

10 Tble 4. Distribution of the Encted Budget nd Other Reports A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Encted budget In-yer reports Mid-yer review Yer-end report Audit report D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? Encted budget In-yer reports Mid-yer review Yer-end report Audit report 1. The relese dte is known t lest one month in No Yes No Yes No dvnce 2. Advnce notifiction of relese sent to users, No Yes Yes Yes No medi 3. Relesed to public sme dy s officil relese to Yes Yes Yes Yes Yes medi 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution No No No No Yes 6. Free print copies vilble, mss distribution No No No No No 7. Redily vilble outside cpitl/big cities + Yes Yes Yes Yes Yes 8. Written in more thn one lnguge No No Yes No No 9. News conference is held to discuss relese No No No No No + Mrk Yes if ccess is vilble by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 10

11 Section Two: The Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer Note 1: The Open Budget Survey reserch process ws crried out over 12-month period nd the finl version of the Open Budget Questionnires reflect decisions mde fter multiple rounds of discussions between Survey reserchers, peer reviewers, nd the Interntionl Budget Prtnership (IBP) (in severl countries these decisions lso considered comments received from governments). When peer reviewers or governments greed with the nswers provided by reserchers, they often provided no comment. Thus for mny questions, the section in the questionnire tht should contin peer reviewer comments is left blnk. However, if the government did not provide ny comments to question (becuse it did not dispute the nswer), the section within the questionnire tht is ment to reflect government comments specifies the nswer tht the government greed with (by defult). Since the IBP continued its discussions with the reserchers even fter receiving peer reviewer nd government comments, for some questions these discussions resulted in mutul decision to chnge the nswers, even if the peer reviewers nd governments greed with the originl nswer provided by the resercher. Such chnges my hve hppened s result of: 1. A more consistent ppliction of the Survey methodology; 2. New informtion identified by the resercher or by IBP tht hd bering on the nswer for prticulr question; or 3. Decisions mde to ensure cross-country comprbility of nswers. For more informtion on these chnges for ny question plese write to info@interntionlbudget.org. 11

12 The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. Budget 2009, Finncil Sttement nd Budget Report (FSBR) Tble C11, Deprtmentl Expenditure Limits (dministrtive units within brod deprtmentl groupings): Min Supply Estimtes (individul dministrtive units re shown): Peer Reviewer One Peer Reviewer Two 2. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function. d. No expenditures clssified by function re presented. Budget 2009, Economic nd Fiscl Strtegy Report (ESFR) Chrt 1.1., Government Spending by Function: Public Expenditure Sttisticl Anlysis (PESA) 2009, Chpters 4 & 5: Peer Reviewer One Peer Reviewer Two 12

13 3. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction. d. No expenditures clssified by economic clssifiction re presented. Budget 2009 the economy nd public finnces - supplementry mteril, Tble 2.7 Generl Government Trnsctions by Economic Ctegory This tble ws previously locted in the FSBR. Public Expenditure Sttisticl Anlysis (PESA) 2009, Chpters 4 & 5: Peer Reviewer One Peer Reviewer Two 4. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the budget yer?. Progrm-level dt re presented for ll expenditures. b. Progrm-level dt re presented for t lest two-thirds of, but not ll, expenditures. c. Progrm-level dt re presented, but for less thn two-thirds of expenditures. d. No progrm-level dt re presented. Min Supply Estimtes contin progrm-level dt: Peer Reviewer One Peer Reviewer Two 13

14 5. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte expenditure re presented. b. No, multi-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Budget 2009, FSBR Tble C4, Current nd Cpitl Budgets: Peer Reviewer One Peer Reviewer Two 14

15 6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. Deprtmentl Annul Reports tht detil spending plns re tbled with the Min Estimtes. The number of outer yers vries, depending on when the lst spending review ws crried out (this is the UK s system for llocting resources over the medium-term, which tkes plce every 2 or 3 yers nd is periodic nd not rolling). For exmple, the 2008 Annul Report of the Deprtment for Interntionl Development included figures for the budget yer plus two further yers (Annex 2) s the Comprehensive Spending Review hd been published in 2007, but the 2009 Annul Report only hd figures for one yer beyond the budget yer (Chpter 5). d Peer Reviewer One Peer Reviewer Two 15

16 7. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the budget yer?. All sources of tx revenue re identified individully. b. Sources of tx revenue mounting to t lest two-thirds of, but not ll, tx revenues re identified individully. c. Sources of tx revenue mounting to less thn two-thirds of ll tx revenues re identified individully. d. No sources of tx revenue re identified individully. Budget 2009, FSBR Tble C6, Current Receipts: Peer Reviewer One Peer Reviewer Two 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, non-tx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. Budget 2009, FSBR Tble C6 Current Receipts contins limited dt on non-tx revenue, but the notes to ech of the Min Supply Estimtes contin brekdown of deprtmentl receipts: Specific exmple - Notes to Min Supply Estimtes for Deprtment for Children, Schools nd Fmilies: p8 Peer Reviewer One Peer Reviewer Two 16

17 9. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenue presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte revenue re presented. b. No, multi-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Budget 2009, FSBR Tble C7, Current Receipts s Proportion of GDP: Peer Reviewer One Peer Reviewer Two 10. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, multi-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, multi-yer estimtes re presented, but only for some individul sources of revenue. d. No, multi-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. Budget 2009, FSBR Tble C7, Current Receipts s Proportion of GDP: Peer Reviewer One Peer Reviewer Two 17

18 11. Does the executive s budget or ny supporting budget documenttion present dt on the totl government debt outstnding for the budget yer?. Yes, the dt reflect the outstnding debt both t the strt of the budget yer nd t the end of the budget yer (nd thereby reflect the net borrowing requirement of the budget). b. Yes, the dt reflect the outstnding debt t the end of the budget yer. c. Yes, the dt reflect the outstnding debt t the strt of the budget yer. d. No, dt on the outstnding debt re not presented. Budget 2009, FSBR Tble C3, Fiscl Blnces Compred with Budget 2008 nd the 2008 Pre-Budget Report: Peer Reviewer One Peer Reviewer Two 12. Does the executive s budget or ny supporting budget documenttion present interest pyments on the debt for the budget yer?. Yes, interest pyments on the debt re presented. b. No, interest pyments on the debt re not presented. c. Not pplicble/other (plese comment). Debt nd Reserves Mngement Report , p8: Budget 2009: The economy nd public finnces: supplementry mteril Tble 2.8 Public sector trnsctions by sub-sector nd economic ctegory (entry of Interest nd dividends pid of centrl government): This tble ws previously locted in the FSBR. Peer Reviewer One Peer Reviewer Two 18

19 13. Does the executive s budget or ny supporting budget documenttion present informtion relted to the composition of government debt (such s interest rtes on the debt, mturity profile of the debt, currency denomintion of the debt, or whether it is domestic nd externl debt) for the budget yer?. Yes, extensive informtion relted to the composition of government debt is presented. b. Yes, key dditionl informtion is presented, but some detils re excluded. c. Yes, some dditionl informtion is presented, but it lcks importnt detils. d. No, dditionl informtion relted to the composition of government debt is not presented. Debt nd Reserves Mngement Report : The monthly Finncil Sttistics relesed by the Office for Ntionl Sttistics contin dditionl detils on the currency denomintion of the debt (tble 1.2H on UK centrl government nd other public sector foreign currency debt; tble 1.2I.A on currency brekdown of UK centrl government foreign currency ssets & libilities): 9.pdf Peer Reviewer One Peer Reviewer Two 19

20 14. Does the executive s budget or ny supporting budget documenttion present the mcroeconomic forecst upon which the budget projections re bsed?. Yes, n extensive discussion of the mcroeconomic forecst is presented, nd key ssumptions (such s infltion, rel GDP growth, unemployment rte, nd interest rtes) re stted explicitly. b. Yes, the mcroeconomic forecst is discussed nd most of the key ssumptions re stted explicitly, but some detils re excluded. c. Yes, there is some discussion of the mcroeconomic forecst (nd/or the presenttion of key ssumptions), but it lcks importnt detils. d. No, informtion relted to the mcroeconomic forecst is not presented. Budget 2009, EFSR Chpter 2: Budget 2009, FSBR Tble C1, Box C1: Peer Reviewer One Peer Reviewer Two 20

21 15. Does the executive s budget or ny supporting budget documenttion show the impct of different mcroeconomic ssumptions (i.e., sensitivity nlysis) on the budget (including expenditures, revenues, nd debt)?. Yes, extensive informtion on the impct of mcroeconomic ssumptions on the budget is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of the mjor mcroeconomic ssumptions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of different mcroeconomic ssumptions on the budget is not presented. There is no dequte nlysis of the sensitivity of the forecsts to chnges in their underlying ssumptions, only discussion of the level of uncertinty surrounding the forecsts (E.g. Budget 2009, EFSR p18). The chrt with different surplus scenrios cited in previous yers is lso no longer presented, justifying downgrde to d. There is, however, mechnism to ensure or strengthen the integrity of the ssumptions mde in the budgets. Sections 156 nd 157 of the Finnce Act 1998 provide for the Comptroller nd Auditor Generl to exmine nd report on conventions nd ssumptions underlying the Tresury s fiscl projections tht re submitted by the Tresury for exmintion. Audit of Assumptions for Budget 2009, 22 April 2009: 9.spx d Resercher Response to this Question ws c Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be d. The question sks bout the sensitivity of forecsts to chnges in the ssumptions underlying the forecsts, wheres this is just discussion of the level of uncertinty surrounding the forecst nd n udit of the ssumptions underlying the public finnce forecsts. There is nothing bout the sensitivity of the forecst to chnges in the ssumptions. Resercher Response: We gree with Peer Reviewer Two, nd hve ltered our response ccordingly. IBP Bsed on review of comments, IBP editors chose nswer d. 21

22 16. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect expenditures?. Yes, extensive informtion on the impct of policy proposls on expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on expenditures is not presented. Budget 2009 (chpter A of the FSBR) discusses budget policy decisions nd gives their estimted effect on government revenues nd spending: Peer Reviewer One Peer Reviewer Two 17. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. Budget 2009 (chpter A of the FSBR): Peer Reviewer One Peer Reviewer Two 22

23 Estimtes for Yers Prior to the Budget Yer 18. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit for BY-1. b. Expenditures re clssified by dministrtive unit for BY-1, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit for BY-1, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented for BY-1. Min Supply Estimtes (individul dministrtive units displyed): PESA 2009, Chpters 5 & 6: Deprtmentl Annul Reports contin further brekdown of pst spending, e.g. Deprtment for Interntionl Development Annul Report 2009, Chpter 5: Peer Reviewer One Peer Reviewer Two 23

24 19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. Public Expenditure Sttisticl Anlyses 2009, esp. chpters 4 nd 5: Pge15 of this document sttes tht this clssifiction is in ccordnce with United Ntions Clssifiction of the Functions of Government Stndrds. Peer Reviewer One Peer Reviewer Two 20. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction for BY-1. d. No expenditures clssified by economic clssifiction re presented for BY-1. Public Expenditure Sttisticl Anlyses 2009, chpter 2, especilly p44: Peer Reviewer One Peer Reviewer Two 24

25 21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn twothirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. Deprtmentl Annul Reports present progrm figures severl yers bck, e.g. Deprtment for Interntionl Development Annul Report 2009, Chpter 5: Peer Reviewer One Peer Reviewer Two 22. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the expenditure estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl encted levels to reflect six or more months of ctul expenditure. b. All BY-1 estimtes hve been updted from the originl encted levels, but reflect less thn six months of ctul expenditure. c. Some BY-1 estimtes hve been updted from the originl encted levels to reflect ctul expenditure. d. The BY-1 estimtes hve not been updted from the originl encted levels, or no BY-1 estimtes re presented. The entire previous yer's forecst outturns re presented in the Min Supply Estimtes. A footnote in the Introduction to the Min Supply Estimtes (p20) sttes tht: Figures for nd re the best vilble estimtes of the outturn nd provision in those yers djusted for trnsfer, clssifiction nd mchinery of government chnges to reflect the Estimte structure. Peer Reviewer One Peer Reviewer Two 25

26 23. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte expenditure re presented. b. No, such prior-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Public Expenditure Sttisticl Anlyses 2009, tble 1.1 contins estimted outturn for the preceding yer nd outturn dt for 5 prior yers: Peer Reviewer One Peer Reviewer Two 26

27 24. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, such prior-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, such prior-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, such prior-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. Public Expenditure Sttisticl Anlyses 2009: There is dditionl detil in the Deprtmentl Annul Reports, e.g. Deprtment for Interntionl Development Annul Report 2009, Chpter 5: Peer Reviewer One Peer Reviewer Two 25. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll expenditures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll expenditures re presented in the budget or supporting budget documenttion. Min Supply Estimtes: Peer Reviewer One Peer Reviewer Two 27

28 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prioryer estimtes re presented. A footnote in the Introduction to the Min Supply Estimtes (p20) sttes tht: Figures for nd re the best vilble estimtes of the outturn nd provision in those yers djusted for trnsfer, clssifiction nd mchinery of government chnges to reflect the Estimte structure. Peer Reviewer One Peer Reviewer Two 27. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the yer preceding the budget yer (BY-1)?. All tx revenues re identified individully for BY-1. b. Tx revenues mounting to t lest two-thirds of, but not ll, tx revenue for BY-1 re identified individully. c. Tx revenues mounting to less thn two-thirds of ll tx revenues for BY-1 re identified individully. d. No tx revenues re identified individully for BY-1. Budget 2009, FSBR Tble C6, Current Receipts: Peer Reviewer One Peer Reviewer Two 28

29 28. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the yer preceding the budget yer (BY-1)?. All non-tx revenues re identified individully for BY-1. b. Non-tx revenues mounting to t lest two-thirds of, but not ll, non-tx revenue for BY-1 re identified individully. c. Non-tx revenues mounting to less thn two-thirds of ll non-tx revenues for BY-1 re identified individully. d. No non-tx revenues re identified individully for BY-1. Budget 2009, FSBR Tble C6 Current Receipts contins limited dt on non-tx revenue for BY-1 nd BY-2, but the Notes to the Min Supply Estimtes contin brekdown of deprtmentl receipts for BY-1 nd BY- 2: Specific exmple - Notes to Min Supply Estimtes for Deprtment for Children, Schools nd Fmilies: p8 Peer Reviewer One Peer Reviewer Two 29. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the revenues estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl estimtes to reflect six or more months of ctul revenue collections. b. All BY-1 estimtes hve been updted from the originl estimtes, but reflect less thn six months of ctul revenue collections. c. Some BY-1 estimtes hve not been updted from the originl estimtes to reflect ctul revenue collections. d. The BY-1 estimtes hve not been updted from the originl estimtes or no BY-1 estimtes re presented. The revenue estimtes re presented in Budget 2009, FSBR Tble C6 Current Receipts: Peer Reviewer One Peer Reviewer Two 29

30 30. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenues presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte revenue re presented. b. No, such prior-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Historicl dt re vilble in the Public Finnces Dtbnk, sheet C1: Budget 2009 (FSBR Tble C6) detils current receipts up to BY-2 but not prior yers: Peer Reviewer One Peer Reviewer Two 31. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, such prior-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, such prior-yer estimtes re presented, but only for some individul sources of revenue. d. No, such prior-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. Historicl dt re vilble in the Public Finnces Dtbnk: Budget 2009 (FSBR Tble C6) detils current receipts up to BY-2 but not prior yers: Peer Reviewer One Peer Reviewer Two 30

31 32. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. Budget 2009, FSBR Tble C6, Current Receipts: Peer Reviewer One Peer Reviewer Two 33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. Debt nd Reserves Mngement Report , Chpter 2: Peer Reviewer One Peer Reviewer Two 31

32 34. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. The Debt nd Reserves Mngement Report ws published in April 2009 nd reflects the most recent vilble dt, i.e. Mrch 2009: Peer Reviewer One Peer Reviewer Two 32

33 Comprehensiveness 35. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on extr-budgetry funds?. Yes, extensive informtion on extr-budgetry funds is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key extr-budgetry funds, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on extr-budgetry funds is not presented. There re funds tht operte on the bsis of enbling legisltion, notbly the Ntionl Insurnce Fund. Its gross costs of dministrtion re voted by the Prliment, nd re then offset by ppropritions in id from the Fund. Expenditure from the Fund is subject to Tresury control. The Government Actury reports to Prliment nnully on the finncil implictions of chnges to Ntionl Insurnce contribution nd benefit rtes. These reports include short-term projections of the finncil position of the Ntionl Insurnce Fund. The Government Actury is lso required to review the opertion of the Fund every five yers nd to exmine the long-term level t which it stnds in reltion to likely demnds for pyments from it: tml The dministrtion of the Ntionl Insurnce Fund is lso covered in the Min Estimtes for the Deprtment for Work nd Pensions: Peer Reviewer One Peer Reviewer Two 33

34 36. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on intergovernmentl trnsfers?. Yes, extensive informtion on intergovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key intergovernmentl trnsfers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on intergovernmentl trnsfers is not presented. Grnts to the Welsh Consolidted Fund nd the Scottish Consolidted Fund, which finnce the two min devolved regionl uthorities in Britin, re mde from centrl government through the Min Supply Estimtes of the Ministry of Justice (which hs tken over the responsibilities of the Deprtment for Constitutionl Affirs): Vrious other Deprtmentl Estimtes detil locl government support s pplicble. In ddition, the Deprtment for Communities nd Locl Government publishes The Locl Government Finnce Report (Englnd) 2009/10: There is dditionl informtion on the Locl Government Finnce website: Peer Reviewer One Peer Reviewer Two 34

35 37. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on trnsfers to public corportions?. Yes, extensive informtion on trnsfers to public corportions is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key trnsfers to public corportions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on trnsfers to public corportions is not presented. Any grnts from Deprtments to public corportions re specified in the Estimtes, nd nnul Deprtmentl Reports provide further detils including nrrtive discussion. For exmple, items for the BBC re reflected in the Min Supply Estimtes for the Deprtment for Culture, Medi nd Sport: Deprtmentl Report contins further discussion: rtf Peer Reviewer One Peer Reviewer Two 35

36 38. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on qusi-fiscl ctivities?. Yes, extensive informtion on qusi-fiscl ctivities is presented, including both nrrtive discussion nd, where possible, quntittive estimtes. b. Yes, informtion is presented, highlighting key qusi-fiscl ctivities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on qusi-fiscl ctivities is not presented. There is no explicit informtion on qusi-fiscl ctivities in the budget documenttion. In 1999 the Interntionl Monetry Fund ttested tht in the UK qusi-fiscl ctivities re not significnt (IMF 1999, pr. 10). However, this quote is out-of-dte, nd the Government's cquisition of mjority shres in some bnks in hs incresed the potentil for qusi-fiscl ctivities. There is extensive nrrtive informtion on these ctions presented under the heding Finncil Sector Interventions in Budget 2009 FSBR (section C.97 onwrds), but this does not discuss ny qusi-fiscl ctivities. d Peer Reviewer One Peer Reviewer Two 36

37 39. Does the executive's budget or ny supporting budget documenttion present informtion on finncil ssets held by the government?. Yes, extensive informtion on finncil ssets is presented, including listing of the ssets, discussion of their purpose, nd n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on finncil ssets is not presented. The min source for this is Note 13 (p206) of HM Tresury's Annul Report nd Accounts , nd the extensive discussion below it: Deprtmentl Annul Reports nd Accounts lso contin detils of finncil ssets held by deprtments, prticulrly in blnce sheets. Deprtment for Business, Enterprise & Regultory Reform Annul Report nd Accounts lso contins discussion of the Government s Shreholder (p. 70): Peer Reviewer One Peer Reviewer Two 40. Does the executive's budget or ny supporting budget documenttion present informtion on non-finncil ssets held by the government?. Yes, extensive informtion on non-finncil ssets is presented, including listing of the ssets, nd (where possible) n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on non-finncil ssets is not presented. The Ntionl Asset Register covers fixed ssets (lst updted 2007): Peer Reviewer One Peer Reviewer Two 37

38 41. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on expenditure rrers?. Yes, extensive informtion on expenditure rrers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key expenditure rrers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on expenditure rrers is not presented. e This is not n issue in the UK; ccounting nd budgeting is on n ccrul bsis. Peer Reviewer One Peer Reviewer Two 42. Does the executive s budget or ny supporting budget documenttion present informtion on contingent libilities (such s government lon gurntees)?. Yes, extensive informtion on contingent libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key contingent libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on contingent libilities is not presented. Contingent libilities re itemized in the Notes to the Min Estimtes. E.g., the Ministry of Defence lists ll contingent libilities bove threshold of , s well s unquntifible contingent libilities: Peer Reviewer One Peer Reviewer Two 38