International Budget Partnership OPEN BUDGET QUESTIONNAIRE Sri Lanka, September 2009

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Sri Lnk, 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: B. G. Sriynie Knthimthie Dis Wijesundr Centre for Policy Alterntives Governnce & Anti Corruption Progrm 105, 5th Lne, Colombo 03, Sri Lnk Telephone: , , E-mil:

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... 8 Tble 4. Distribution of the Encted Budget nd Other Reports... 9 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 2009 Budget Summry 2009 Executive s Budget Proposl 2009 Supporting Budget Documents 2009 Citizens Budget 2009 Encted Budget 2009 In-Yer Reports 2009 Mid-Yer Report Yer-End Report 2008 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 Budget Summry Executive s Budget Proposl Medium Term Mcroeconomic Frmework , Medium Term Budgetry Frmework [ ] mediumexpen pdf Budget Summry 2009, October /summryofbudget2009.pdf Approprition Bill 2009, September Budget Document One in Support of the Executive s Budget Proposl Ntionl Summry Revenue 2009, Ntionl Summry Expenditure nd 2009 Budget Estimtes Ministries nd Deprtments [Hed-wise], November sum2009/summryofbudget2009.pdf, December 2008 Budget Estimtes 2009, November m, December 2008 Annul report - December nnulreport2008-eng.pdf Budget Document Two in Support of the Executive s Budget Proposl Fiscl Strtegy Sttement , November 2008 Budget, Economic nd Fiscl Position Report 2009 nd Fiscl Mngement Report Budget Document Three in Support of the Executive s Budget Proposl Fiscl Mngement Report 2009, November 2008 Refer Bsis for 2009 budget estimtes under Tresury opertions, pp 68 69, nd Annex II Assumptions for Revenue Estimtes -2009, pp Citizens Budget Budget Speech 2009 [condensed trilingul version] 09-English-2.pdf budget-speech-2009.html 5

6 Encted Budget Approprition Act for the finncil Yer 2009 published in the gzette on 15thDecember nct2009.pdf In-Yer Reports Monthly Reports on Selected Economic Indictors, Jnury - April 2009, Sttistics Deprtment, Centrl Bnk of Sri Lnk 1.pdf Mid-Yer Review Mid Yer Fiscl Position Report /frmmidyer2009-eng.pdf Yer-End Report Finncil Sttements for the yer ended 31st December 2008 [published s yerend report by the Deprtment of Stte Accounts], pp.286 pp.331 of the Annul Report 2008, Ministry of Finnce nd Plnning, mde vilble to the public nd ws posted on the website on 31st My eng.pdf Audit Report Audit Report 2007, mde vilble to the public nd ws posted on the website on 25th June Audit Report 2007 vilble on English.pdf Ntionl Budget circulr No : Other Documents NBC 139E -Annexes A Tenttive Budget Clendr for 2009 Budget process Estimte presenttion formt for Ministry & Deprtment Estimte presenttion formt for Institutions Informtion on Approved Cdre nd Personl Emoluments

7 Government Tresury nd Ministry of Finnce Deprtment of Ntionl Budget Relevnt Ministries & Deprtments Deprtment of Fiscl Policy Deprtment of Ntionl Plnning Deprtment of Stte Accounts Auditor Generls' Deprtment Centrl Bnk of Sri Lnk 7

8 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 Yes 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 Yes No No No Yes Yes 6. Free print copies vilble, mss distribution No Yes Yes Yes No Yes 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 Yes Yes Yes Yes Yes Yes *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. 8

9 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 Yes Yes Yes Yes Yes dvnce 2. Advnce notifiction of relese sent to users, Yes Yes Yes Yes Yes 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 No 6. Free print copies vilble, mss distribution Yes Yes Yes Yes Yes 7. Redily vilble outside cpitl/big cities + Yes No Yes Yes Yes 8. Written in more thn one lnguge Yes Yes Yes Yes Yes 9. News conference is held to discuss relese Yes No No Yes Yes + 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. 9

10 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. 10

11 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 Estimtes Refer to the clssifiction presented in the Government Expenditure by Ministry / Institution 2007 ctul, 2008 revised estimtes, 2009 estimtes: December Printed copies of such documents re freely vilble Peer Reviewer One Plese include pges no. 1-4 in cittion Peer Reviewer Two 11

12 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 Estimtes Functionl clssifiction is presented in 'Government Expenditure by Ministry / Institution 2007 ctul, 2008 revised estimte, 2009 estimte. Summry of Expenditure by Progrm nd Tble 6.4 Functionl Clssifiction of Expenditure on pge 136 Centrl Bnk Annul Report 2008 refer to nd Printed nd e-copies re vilble to the public. Resercher Response to this question ws Peer Reviewer One I gree with the IBP reviewer s comment tht this question is sking bout the presenttion of 2009 expenditures by functionl clssifiction. The Budget Estimtes 2009 present expenditures by dministrtive clssifiction which indicte which government entity (deprtment, ministry, or gency) will be responsible for spending the funds nd, ultimtely, will be held ccountble for their use. However, functionl clssifictions indicte the progrmmtic purpose or objective for which the funds will be used, such s helth, eduction, or defense. These re not included in the Budget Estimtes d Peer Reviewer Two A more pproprite response to this question would be c. Only limited mount of expenditures re clssified by functions nd detils of functionl clssifictions re not provided. Resercher Response: I do not gree with the selection. I cn t see the difference between wht you comment nd wht I given s n nswer. Ministries re divided by functions such s helth, eduction nd Defense nd this is input tht I received from high rnking senior officils of the Ministry of Finnce. IBP IBP editors chose response d s per Peer Reviewer One s comment. The report issued by the centrl bnk cnnot be used to respond to questions regrding the drft budget of the executive brnch. 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 Estimtes The economic clssifiction is presented in the 'Government Expenditure by Ministry / Institution 2007 ctul, 2008 revised estimte, 2009 estimte t: December 2008 Peer Reviewer One Economic clssifiction is presented by the 2009 Summry of Expenditure by Ctegory nd Object Code pges 1-2. 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. Budget Estimtes Progrm level dt is presented in the Budget Estimtes 2009 Vol 01 pge 03,05, 06 nd 09 t: December 2008 Peer Reviewer One This informtion is lso included in the Approprition Bill Ministry of Culturl Affirs nd Ntionl Heritge, pg 31 Deprtment of Archeology. Progrmme 01 refers to Opertionl Activities nd Progrmme 02 refers to Development Activities. 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 Estimtes Estimtes of ggregte expenditure re presented in Expenditure Estimtes 2009 t: summryofexpenditurebyobjectcode_gov.pdf Peer Reviewer One See website summryofexpenditurebyobjectcode_gov.pdf Peer Reviewer Two 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. Disggregted dt is produced for the prliment for seprte dministrtive heds. Peer Reviewer One Peer Reviewer Two 14

15 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. The required informtion is vilble in the budget estimtes 2009; "government revenue -tx revenue" pge xxiv nd under chrt 03 of Composition of tx revenue - Government Revenue in Fiscl Mngement Report 2009 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 Estimtes 2009 'Government Revenue -Nontx Revenue'. Pge xxx -xxxi t /GovernmentRevenue2009.pdf Peer Reviewer One Peer Reviewer Two 15

16 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). This informtion is presented, ' Summry of government revenue [economic clssifiction] on pge xx Refer: mmryofbudget2009.pdf Peer Reviewer One The bove website should be replced with following nd reference pge 18 nd Tble 01 - Medium Term Mcro Fiscl Frmework with 2007 nd 2008 ctuls nd 2009 revised revenue dt included pge 03 0f the Budget Cll 2010 : 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. Fiscl Mngement Report 2009, Pge 18 t Peer Reviewer One Peer Reviewer Two 16

17 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. Fiscl Mngement Report 2009, Pge 18 t 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). 5.5 Summry of Expenditure by Ctegory nd Object Code t summryofexpenditurebyobjectcode_gov.pdf Peer Reviewer One Peer Reviewer Two 17

18 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. b Refer Tble 102 Composition of Outstnding Government Debt, under Fiscl Policy nd Government Finnce nd Issues nd Mturity of Domestic Debt in 2008, Tble II-13, pp. LIII, Accounts nd Opertions of the Centrl Bnk of SL Annul Report 2008, Centrl Bnk Peer Reviewer One Peer Reviewer Two 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. Relevnt informtion is presented in Fiscl Mngement Report 2009, An overview of the economy, pge 20 onwrds Refer: Peer Reviewer One Peer Reviewer Two 18

19 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. d Peer Reviewer One Peer Reviewer Two 19

20 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. Relted informtion is vilble in budget speech English-2.pdf d Resercher Response to this question ws Peer Reviewer One I suggest d since the Budget Speech hs been cited s the Citizens Budget, it cnnot be used s supporting budget document s well since the sme report cnnot be cited s 2 seprte budget documents. Peer Reviewer Two Resercher Response: Budget speech hs not identified s supporting budget document. Only the budget summry. IBP IBP editors chose response d becuse Since the Budget Speech hs been cited s the Citizens Budget, it cnnot be used s supporting budget document s well since the sme report cnnot be cited s 2 seprte budget documents. 20

21 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. Relevnt informtion is presented in the Budget Speech 2009, Pge 1-11 Resercher Response to this question ws d Peer Reviewer One I gree with the IBP reviewer suggestion for d since the Budget Speech hs been cited s the Citizens Budget, it cnnot be used s supporting budget document s well since the sme report cnnot be cited s 2 seprte budget documents. Peer Reviewer Two Resercher Response: I do not understnd comments mde by IBP reviewer nd peer reviewer becuse we hve lredy cited Approprition Bill 09 s supporting budget document s Executive s budget proposl. Budget summry nd budget speech, two documents nd budget speech is the doc bsed on the Finnce minister s speech. Budget summry is the doc condensed the full technicl budget nd electroniclly vilble s two documents. IBP IBP editors chose response d becuse Since the Budget Speech hs been cited s the Citizens Budget; it cnnot be used s supporting budget document s well since the sme report cnnot be cited s 2 seprte budget documents. 21

22 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. Budget estimtes 2009 gives estimted figures only on expenditure clssified by expenditure ctegory for the BY -1 in pge 43 Peer Reviewer One Peer Reviewer Two 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. Budget estimtes 2009 gives estimted figures only on expenditure clssified by expenditure ctegory for the BY -1 in pge 12 onwrds d Resercher Response to this question ws Peer Reviewer One Peer Reviewer Two summryofexpenditurebyobjectcode_gov.pdf IBP IBP editors chose response d becuse expenditures clssified by functionl clssifiction re not presented for BY nd BY-1. 22

23 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. Relted informtion vilble in the Summry of the Budget 2009, October 2008 Refer ryofbudget2009.pdf Comptible with IMF stndrds compre with economic clssifiction on pge 63 of the IMF mnul in Peer Reviewer One Peer Reviewer Two 23

24 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. Expenditure for individul progrms for BY - 1 presented in Budget Estimtes 2007, 2008 nd 2009 Refer 2009 on December 2008: 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. Eight months of ctul dt re reflected in the expenditure estimtes of BY - 1 Relted informtion is presented in Government Expenditure by Ministry/institution [hed-wise] nd Summry of expenditure by ctegory nd object code of Budget Estimtes 2009, pge xxxix - xiiv nd in Annex 03 of Budget Cll 2010, July 2009 Peer Reviewer One Peer Reviewer Two 24

25 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). Actul expenditure for BY - 2 is presented in Government Expenditure by Ministry/institution [hed-wise] nd Summry of expenditure by ctegory nd object code of Budget Estimtes 2009, pge xxxix - xiiv Peer Reviewer One Peer Reviewer Two 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. More detil ctul expenditure is presented in Government Expenditure by Ministry/institution [hed-wise] nd Summry of expenditure by ctegory nd object code of Budget Estimtes 2009, pge xxxix - xiiv Peer Reviewer One Peer Reviewer Two 25

26 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. Actul expenditure for BY - 2 is presented in Government Expenditure by Ministry/institution [hed-wise] nd Summry of expenditure by ctegory nd object codes in the Budget Estimtes 2009, pge xxxix - xiiv nd in pp.03, Tble 01 of the Budget Cll 2010, July 2009 [Tble shows Revised figures up to 31st My 2009.] Peer Reviewer One Peer Reviewer Two 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. Both estimted nd revised dt for BY -1 is presented nd clssified in consistent mnner. Refer: pp. xxxix -xl of the Budget estimtes 2009 on December Peer Reviewer One Peer Reviewer Two 26

27 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. Different sources of tx revenue for BY -1 is presented in pge xxix of Budget Estimtes 2009 Peer Reviewer One Peer Reviewer Two RevenueClssifiction.pdf. GovernmentRevenue2009.pdf 27

28 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. Different sources of non - tx revenue for BY -1 is presented in pge xxx of Budget Estimtes 2009 Peer Reviewer One Peer Reviewer Two RevenueClssifiction.pdf GovernmentRevenue2009.pdf 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. Eight months of ctul dt re reflected in the revenue estimtes for BY - 1 nd relted informtion is presented in Government Revenue - Tx revenue of Budget Estimtes 2009, pge xxix - xiiv nd Budget Cll 2010 Peer Reviewer One Peer Reviewer Two 28

29 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). Relted informtion [BY-1, BY- 2, BY- 3] is presented in pge xxix - xxxi of Budget Estimtes 2009 Peer Reviewer One Peer Reviewer Two 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. More detil ctul revenue clssifictions re presented for BY-3, BY-2 nd revised estimtes for BY-1 on pge xxix - xxxi of the Budget Estimtes 2009 Peer Reviewer One Peer Reviewer Two 29

30 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. Relted informtion is presented for BY-2 s most recent yer on pge xxix - xxxi of the Budget Estimtes 2009 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. Relted informtion is presented in pge under Deprtment of Tresury Opertions -of the Budget Estimtes b Resercher Response to this question ws Peer Reviewer One Peer Reviewer Two The following reference will be useful. summryoffinncing.pdf IBP IBP editors chose response b since extensive informtion is not presented. 30

31 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. Relted informtion is presented under the ntionl summry PUBLIC DEBT on pge xxiii of the Budget Estimtes 2009 Refer: December 2008: Peer Reviewer One I gree but believe the correct link is Peer Reviewer Two Resercher Response: Reviewer hs misunderstood the time period tht I dded t the end of the web link. 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. Any of the budget document relesed to the public do not contin informtion on extr-budgetry funds. d Peer Reviewer One Peer Reviewer Two 31

32 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. Relted informtion presented under ech Hed including Re-current nd Cpitl trnsfers on pge of Budget Estimtes 2009 nd on pge of the Fiscl Mngement Report 2009 Refer: Resercher Response to this Question ws Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be d. Only the lloction for the ministry of provincil councils is given in the executive budget. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire. I do not gree with the reviewer. Plese refer detils given for trnsfers under ech hed for provincil nd locl governments nd seprtely provincil councils nd locl governments. IBP Bsed on review of comments, IBP editors chose nswer. 32

33 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. Relted Informtion on trnsfers to public corportions is presented in pge 265, Vol. I of the Budget Estimtes 2009 Peer Reviewer One Peer Reviewer Two 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. d Peer Reviewer One Peer Reviewer Two 33

34 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. Relted informtion is presented under in pge 2, Vol. I of the Budget Estimtes 2009 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. Relted informtion is presented in nnul finncil sttements. Eg. Under vehicles, Office equipment nd Mchinery on pp of the 2008 s the ltest. By end of April 2009 nnul finncil sttemet will be vilble electroniclly. Refer: eng.pdf b Peer Reviewer One Peer Reviewer Two 34

35 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. This informtion is included into the Budget but it is not visible. d Peer Reviewer One Peer Reviewer Two 35

36 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. Relted informtion is presented under Finncil sector developments nd stbility, Assets nd libilities of the centrl bnk in the tble 124 of the Centrl Bnk Annul Report 2008 nd nnul finncil sttement 2008 [pp 03] by the Stte Accounts Deprtment of the ministry of finnce Refer: l_report/r2008e/r08_content_2008_e.htm, Refer: eng.pdf d Resercher Response to this question ws Peer Reviewer One I gree with IBP reviewer tht the Centrl Bnk Annul Report 2008 should not be reference. Peer Reviewer Two Resercher Response: I chose my nswer becuse relted informtion electroniclly vilble under the deprtment of ntionl budget IBP The 2008 Annul Report nd Annul Sttement cnnot be used to respond to questions bout the 209 Executive s Budget Proposl since these documents constitute the yer-end report nd re lredy being used to respond to questions bout the yer-end report. Therefore the correct response to this question is d. 36

37 43. Does the executive s budget or ny supporting budget documenttion present informtion on future libilities, such s civil service pensions?. Yes, extensive informtion on future libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key future libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on future libilities is not presented. Relted extensive informtion is presented in Budget highlights 2009 Refer: mmryofbudget2009.pdf Peer Reviewer One Peer Reviewer Two 44. Does the executive s budget or ny supporting budget documenttion provide detils on the sources of donor ssistnce, both finncil nd inkind?. All sources of donor ssistnce re identified individully. b. At lest two-thirds of, but not ll, sources of donor ssistnce, re identified individully. c. Less thn two-thirds of sources of donor ssistnce re identified individully. d. No sources of donor ssistnce re identified individully. Relted informtion is presented in the Publiction, pge 05-09, Chpter 01 Overview of Foreign Finncing, Prtnership for Sustinble Development by Deprtment of Externl Resources, OF, 06th November Peer Reviewer One Peer Reviewer Two 37

38 45. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on tx expenditures?. Yes, extensive informtion on tx expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key tx expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on tx expenditures is not presented. Relted informtion is presented on pge in the Annul Report 2008, 2009 Centrl Bnk 008e/r08_content_2008_e.htm 009e/PDF/6_chpter_02.pdf d Resercher Response to this question ws Peer Reviewer One Reference to the Annul Report should be removed. Peer Reviewer Two Resercher Response: Expenditure mde out from the consolidted fund which minly comprises of tx collected from different sources IBP The 2008 Annul Report nd Annul Sttement cnnot be used to respond to questions bout the 209 Executive s Budget Proposl since these documents constitute the yer-end report nd re lredy being used to respond to questions bout the yer-end report. Therefore the correct response to this question is d. 38