International Budget Partnership OPEN BUDGET QUESTIONNAIRE Cambodia, September 2009
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1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE Camboia, September 2009 International Buget Partnership Center on Buget an Policy Priorities 820 First Street NE, Suite 510 Washington, DC This questionnaire was complete by: Name: Organization: Aress: Chea Kim Song/Gijs Koop The NGO Forum on Camboia #9-11, St. 476, Toul Tompoung 1, Phnom Penh, Camboia Telephone: (855) ngoforum.org.kh
2 International Buget Partnership OPEN BUDGET QUESTIONNAIRE Section One: The Availability of Buget Documents... 3 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 4 Table 2. Key Buget Documents Use: Full Titles an Internet Links... 5 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 7 Table 4. Distribution of the Enacte Buget an Other Reports... 8 Section Two: The Executive s Buget Proposal... 9 Estimates for the Buget Year an Beyon Estimates for Years Prior to the Buget Year Comprehensiveness The Buget Narrative & Performance Monitoring Aitional Key Information for Buget Analysis & Monitoring Section Three: The Buget Process Executive s Formulation of the Buget Legislative Approval of the Buget Executive s Implementation of the Buget Year-en Report an the Supreme Auit Institution
3 Section One: The Availability of Buget Documents 3
4 Table 1. Buget Year of Documents Use in Completing the Questionnaire Buget Documents Use in Completing the Questionnaire Buget Year Use Pre-Buget Statement 2010 Buget Summary Not Available Executive s Buget Proposal Not Available Supporting Buget Documents Citizens Buget Not Available Not Available Enacte Buget 2009 In-Year Reports 2009 Mi-Year Report Not Available Year-En Report 2008 Auit Report Not Available 4
5 Table 2. Key Buget Documents Use: Full Titles an Internet Links Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Buget Summary Executive s Buget Proposal Publicly Available, but Not on the Internet. RGC circular on Preparing 2010 Draft Buget Law, release on 23 June 2009 Prouce but Not Available to the Public (2009) Prouce but Not Available to the Public (2009) Buget Document One in Support of the Executive s Buget Proposal Not Prouce Buget Document Two in Support of the Executive s Buget Proposal Not Prouce Buget Document Three in Support of the Executive s Buget Proposal Not Prouce Citizens Buget Not Prouce Enacte Buget Buget Law: Passe by NA on 09 December 2008, Senate on 19 December 2008, an promulgate by King on 27 December Poste on MEF website in January P01.pf In-Year Reports Mi-Year Review Year-En Report TOFE (Tableau 'Opérations Financier 'États or Table of State Financial Operation), May 2009: - Poste on MEF website on 15 July, e_ pf Prouce but Not Available to the Pubic (2009) TOFE 2008: Poste on 06 May e_2008.pf 5
6 Prouce but Not Available to the Public Auit Report Other Documents The 2006 Auit report was publishe on 30 October 2009; however, as the cut off ate for OBI survey is between June an September 2009 it cannot be inclue in the survey. In aition, the revision of the efinition for public availability means that the 2006 Auit report cannot be consiere publicly available as it refers to ata that was three years ol at the time the report was publishe. The OBI can only consier the report if - at the time it is publishe - contains ata that is two-years ol or less. 1- National Strategic Development Plan (NSDP) Mi Term Review 2008 of the NSDP Public Investment Program , Approve by the Council of Ministers on 29 August Public Investment Program , Approve by the Council of Ministers on 29 May Buget Management Documents for Year RGC circular on Guielines for Preparing Buget Strategy Plan RGC circular on Guielines for Preparing Draft Law on Finance for 2010 Management 8- Buget in Brief 2007, Buget Department, MEF 9- Law on Public Finance System Buget Execution Law 11- Law on Auit (2000) & Ajuste Auit Laws 12- Public Finance in Camboia by Dr. Hang Chuon Naron & Pattrick Gilbert Desvallon (2009) 13- Amene 2009 Buget Law 14- Auit Report 2006 Relevant Ministries & Departments 1- Ministry of Economy an Finance 2- National Assembly, Secon Commission on Economy, Finance, Banking an Auit 3- National Auit Authority 4- Office of the Council of Ministers 6
7 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS A. Not prouce, even for internal purposes Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget Yes Yes Yes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) Yes Yes For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? Prebuget Prebuget Main ocument Yes Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget 1. The release ate is known at least one month in Yes NA NA NA NA NA avance 2. Avance notification of release is sent to users, No NA NA NA NA NA meia 3. Release to public same ay as official release to No NA NA NA NA NA meia 4. Available on the Internet free of charge No NA NA NA NA NA 5. Free print copies available, limite istribution No NA NA NA NA NA 6. Free print copies available, mass istribution No NA NA NA NA NA 7. Reaily available outsie capital an/or big cities + Yes NA NA NA NA NA 8. Written in more than one language No NA NA NA NA NA 9. News conference is hel to iscuss release No NA NA NA NA NA *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 7
8 Table 4. Distribution of the Enacte Buget an Other Reports A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Enacte buget In-year reports Mi-year review Yes Year-en report D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) Yes Yes Yes For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? Enacte buget In-year reports Mi-year review Year-en report Auit report Yes Auit report 1. The release ate is known at least one month in Yes No NA No NA avance 2. Avance notification of release sent to users, No No NA No NA meia 3. Release to public same ay as official release to Yes Yes NA Yes NA meia 4. Available on the Internet free of charge Yes Yes NA Yes NA 5. Free print copies available, limite istribution Yes No NA No NA 6. Free print copies available, mass istribution No No NA No NA 7. Reaily available outsie capital/big cities + Yes Yes NA Yes NA 8. Written in more than one language No Yes NA Yes NA 9. News conference is hel to iscuss release No No NA No NA + Mark Yes if access is available by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 8
9 Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year Note 1: The Open Buget Survey research process was carrie out over a 12-month perio an the final version of the Open Buget Questionnaires reflect ecisions mae after multiple rouns of iscussions between Survey researchers, peer reviewers, an the International Buget Partnership (IBP) (in several countries these ecisions also consiere comments receive from governments). When peer reviewers or governments agree with the answers provie by researchers, they often provie no comment. Thus for many questions, the section in the questionnaire that shoul contain peer reviewer comments is left blank. However, if the government i not provie any comments to a question (because it i not ispute the answer), the section within the questionnaire that is meant to reflect government comments specifies the answer that the government agree with (by efault). Since the IBP continue its iscussions with the researchers even after receiving peer reviewer an government comments, for some questions these iscussions resulte in a mutual ecision to change the answers, even if the peer reviewers an governments agree with the original answer provie by the researcher. Such changes may have happene as a result of: 1. A more consistent application of the Survey methoology; 2. New information ientifie by the researcher or by IBP that ha a bearing on the answer for a particular question; or 3. Decisions mae to ensure cross-country comparability of answers. For more information on these changes for any question please write to info@internationalbuget.org. 9
10 The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente Draft Buget Law Following the Guielines from OBI, the scores on questions 1 to 55 are marke, as the Executive's Buget Proposal is officially not mae available to the public prior to ebate an approval by the National Assembly. The Executive s Buget Proposal (2009 Draft Buget Law) is prouce for internal purpose only. However, in 2008 after the Council of Ministers (CoM) has submitte the ocument to the National Assembly, it was promptly share by the Secon Commission of the National Assembly to the NGO Forum on Camboia for its analysis of the 2009 Draft Buget Law, for the stakeholer ebate at parliamentary workshop in the National Assembly Palace (prior to full assembly session on the 2009 Draft Buget Law). However, this was a special concession to the NGO Forum. Concerning the presentation of expenitures in the raft law, all expenitures are classifie by aministrative unit, with ministries groupe by sectors. Peer Reviewer One Peer Reviewer Two 10
11 2. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. Peer Reviewer One Peer Reviewer Two 3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. Peer Reviewer One Peer Reviewer Two 11
12 4. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. Peer Reviewer One Peer Reviewer Two 5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Peer Reviewer One Peer Reviewer Two 12
13 6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. Peer Reviewer One Peer Reviewer Two 7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. Peer Reviewer One Peer Reviewer Two 13
14 8. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the buget year? a. All sources of non-tax revenue are ientifie iniviually. b. Sources of non-tax revenue amounting to at least two-thirs of, but not all, non-tax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. Peer Reviewer One Peer Reviewer Two 9. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Peer Reviewer One Peer Reviewer Two 14
15 10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. Peer Reviewer One Peer Reviewer Two 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. Peer Reviewer One I agree. Information on the total ebt outstaning can be accessible in the National Bank of Camboia s Balance of Payment quarterly Bulletin. Peer Reviewer Two 15
16 12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). b Peer Reviewer One Peer Reviewer Two 13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. Peer Reviewer One Peer Reviewer Two 16
17 14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. Peer Reviewer One I agree. Macroeconomic forecast is presente in the Prime Minister s statement attache with the executive s buget proposal sent to the National Assembly but the Prime Minister s statement is not mae public either before or after the executive s buget was passe. Peer Reviewer Two 15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. Peer Reviewer One Peer Reviewer Two 17
18 16. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect expenitures? a. Yes, extensive information on the impact of policy proposals on expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on expenitures is not presente. Peer Reviewer One Peer Reviewer Two 17. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. Peer Reviewer One Peer Reviewer Two 18
19 Estimates for Years Prior to the Buget Year 18. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit for BY-1. b. Expenitures are classifie by aministrative unit for BY-1, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit for BY-1, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente for BY-1. Peer Reviewer One Peer Reviewer Two 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. Peer Reviewer One Peer Reviewer Two 19
20 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. Peer Reviewer One Peer Reviewer Two 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than twothirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. Peer Reviewer One Peer Reviewer Two 20
21 22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. Peer Reviewer One Peer Reviewer Two 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Peer Reviewer One Peer Reviewer Two 21
22 24. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. Peer Reviewer One Peer Reviewer Two 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. Peer Reviewer One Peer Reviewer Two 22
23 26. Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prioryear estimates are presente. Peer Reviewer One Peer Reviewer Two 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. Peer Reviewer One Peer Reviewer Two 23
24 28. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the year preceing the buget year (BY-1)? a. All non-tax revenues are ientifie iniviually for BY-1. b. Non-tax revenues amounting to at least two-thirs of, but not all, non-tax revenue for BY-1 are ientifie iniviually. c. Non-tax revenues amounting to less than two-thirs of all non-tax revenues for BY-1 are ientifie iniviually.. No non-tax revenues are ientifie iniviually for BY-1. Peer Reviewer One Peer Reviewer Two 29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. Peer Reviewer One Peer Reviewer Two 24
25 30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Peer Reviewer One Peer Reviewer Two 31. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. Peer Reviewer One Peer Reviewer Two 25
26 32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. Peer Reviewer One Peer Reviewer Two 33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. Peer Reviewer One Peer Reviewer Two 26
27 34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. Peer Reviewer One Peer Reviewer Two Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. Peer Reviewer One Peer Reviewer Two 27
28 36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. Peer Reviewer One Peer Reviewer Two 37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. Peer Reviewer One Peer Reviewer Two 28
29 38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. Peer Reviewer One Peer Reviewer Two 39. Does the executive's buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. Peer Reviewer One Peer Reviewer Two 29
30 40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. Peer Reviewer One Peer Reviewer Two 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. Peer Reviewer One Peer Reviewer Two 30
31 42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. Peer Reviewer One Peer Reviewer Two 43. Does the executive s buget or any supporting buget ocumentation present information on future liabilities, such as civil service pensions? a. Yes, extensive information on future liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key future liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on future liabilities is not presente. Peer Reviewer One Peer Reviewer Two 31
32 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an inkin? a. All sources of onor assistance are ientifie iniviually. b. At least two-thirs of, but not all, sources of onor assistance, are ientifie iniviually. c. Less than two-thirs of sources of onor assistance are ientifie iniviually.. No sources of onor assistance are ientifie iniviually. Peer Reviewer One Peer Reviewer Two 45. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. Peer Reviewer One Peer Reviewer Two 32
33 46. Does the executive s buget or any supporting buget ocumentation ientify all earmarke revenues? a. All earmarke revenues are ientifie iniviually. b. At least two-thirs of, but not all, earmarke revenues are ientifie iniviually. c. Less than two-thirs of earmarke revenues are ientifie iniviually.. No earmarke revenues are ientifie iniviually. Peer Reviewer One Peer Reviewer Two 47. What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. Peer Reviewer One I agree. The Executive s Buget Law 2009 allocates Defense an Security expenitures at 12% an at 13.5% respectively for 2010 Buget. Peer Reviewer Two IBP The answer woul be in any case, given that the Executive s Buget Proposal is not available to the public prior to approval. 33
34 The Buget Narrative & Performance Monitoring 48. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals, by aministrative unit (or functional category), for the buget year? a. Yes, extensive information on the link between the buget an the government s state policy goals, by aministrative unit (or functional category) is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the link between major policy goals an the buget, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals is not presente. Peer Reviewer One Peer Reviewer Two 49. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals for a multi-year perio (for at least two years beyon the buget year)? a. Yes, extensive information on the link between the buget an the government s state policy goals over a multi-year perio is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the major policy goals, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals over a multi-year perio is not presente. Peer Reviewer One I agree. This is presente in the government s Meium Term Expeniture Framework (MTEF), not in the Buget. Peer Reviewer Two IBP The answer woul be in any case, given that questions 1-55 refer exclusively to the Executive s Buget Proposal an its supporting ocumentation, which are not available to the public prior to approval. 34
35 50. Does the executive s buget or any supporting buget ocumentation present non-financial ata, such as the number of beneficiaries, for expeniture programs? a. Non-financial ata are presente for all programs. b. Non-financial ata are presente for programs representing at least two-thirs of, but not all, expenitures. c. Non-financial ata are presente for programs representing less than two-thirs of expeniture.. No non-financial ata are presente. Peer Reviewer One Peer Reviewer Two 51. Are the non-financial ata presente useful for assessing how an expeniture program is performing? a. The non-financial ata are very useful for assessing program performance. b. The non-financial ata are mostly useful for assessing program performance. c. The non-financial ata are somewhat useful for assessing program performance.. No non-financial ata are provie or they are not useful for assessing program performance. Peer Reviewer One Peer Reviewer Two 35
36 52. Does the executive s buget or any supporting buget ocumentation contain performance inicators for expeniture programs? a. Performance inicators are presente for all programs. b. Performance inicators are presente for programs representing at least two-thirs of, but not all, expenitures. c. Performance inicators are presente for programs representing less than two-thirs of expenitures.. No performance inicators are presente. Peer Reviewer One I agree. Performance inicators are present in the 5-year National Strategic Development Plan (NSDP) an its progress report, but not in the Buget ocuments. Peer Reviewer Two IBP The answer woul be in any case, given that questions 1-55 refer exclusively to the Executive s Buget Proposal an its supporting ocumentation, which are not available to the public prior to approval. 53. Are the performance inicators sufficiently well esigne, such that one can assess whether there has been progress towar meeting policy goals? a. All performance inicators are well esigne. b. Most performance inicators are well esigne. c. Some performance inicators are well esigne, but most are not.. No programs have performance inicators, or they are not well esigne. Peer Reviewer One Peer Reviewer Two 36
37 54. Are performance inicators use in conjunction with performance targets presente in the executive s buget or any supporting buget ocumentation? a. All performance inicators are use in conjunction with performance targets. b. Most performance inicators are use in conjunction with performance targets. c. Some performance inicators are use in conjunction with performance targets, but most are not.. No performance inicators are use in conjunction with performance targets. Peer Reviewer One Peer Reviewer Two 37
38 55. Does the executive s buget or any supporting buget ocumentation present information on policies (both proposals an existing commitments) in at least the buget year that are intene to benefit irectly the country s most impoverishe populations? a. Yes, extensive information on policies intene to alleviate poverty is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policies intene to alleviate poverty, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on policies intene to alleviate poverty is not presente. The Prime Minister s statement highlights priority spening for 2009 which coul help the Royal Government of Camboia (RGC) in achieving its goals of reucing poverty. Priority sectors highlighte inclue: eucation, health, agriculture, agro-inustry, irrigation, rural evelopment an strengthening an expansion of physical infrastructure incluing roas, briges, ams, canals an irrigation system. This links to the situational analysis of challenges that nees to be aresse. Peer Reviewer One I agree. The Prime Minister s statement attache to the Executive s Buget Proposal oes present some policy spening, targeting the reuction of poverty by more than 1% per annum through ensuring long-term GDP growth of 7% per annum. But the statement is not mae public or is publicly inaccessible. Peer Reviewer Two Although the buget ocument has not shown how poverty alleviation is integrate in the buget arrangement, there is a main policy ocument that government avocates for in the NSDP Upate, as part of the policy of the Rectangular Strategy II ( Development_Cooperation_Programs /Germany/Negotiation_on_Development_Cooperation_2009/summary_recor.h tm). 38
39 Aitional Key Information for Buget Analysis & Monitoring Please note that the questions in this section ask about information that is generally available to the public. The information nee not be inclue in the executive s buget proposal or supporting ocuments, but may be foun in other ocuments issue by the executive. 56. Does the executive make available to the public a escription of the tax rate or fee scheule for all revenue sources, incluing commercial projects involving the private sector? a. Yes, extensive information on tax rates, fees, royalties an other revenues sources is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the rates an fees for major revenue sources, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information is not presente. Investment Guie ( c There is a substantial amount of information available on tax rates an fee scheules, although it is scattere across resources such as the investment law, taxation law an the investment guie prepare by the Camboian Investment Boar. Peer Reviewer One I agree. Investment laws an tax laws o contain some of this information. Peer Reviewer Two 57. Does the executive make available to the public an analysis of the istribution of the tax buren? a. Yes, a etaile analysis of the istribution of the tax buren is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, an analysis is presente, highlighting key aspects of the istribution, but some etails are exclue. c. Yes, some analysis is presente, but it lacks important etails.. No analysis on the istribution of the tax buren is presente. Peer Reviewer One Peer Reviewer Two 39
40 58. Does the executive make available to the public an explanation of the conitions associate with assistance from international financial institutions (IFI)? a. Yes, extensive information on conitions associate with IFI assistance is presente, incluing a narrative iscussion an any quantitative targets relate to both macro-economic conitionality an project-specific conitionality. b. Yes, information is presente, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on conitions associate with IFI assistance is not presente. Peer Reviewer One I agree. The approve executive s buget poste on the MEF website specifies only the threshol that the government can borrow uring the buget year (SDR 200 million) an on concessional terms only, but oes not inicate the conitions associate with the assistance from International Financial Institutions. Peer Reviewer Two 59. Does the executive make available to the public an explanation of the conitions associate with assistance from onor countries? a. Yes, extensive information on conitions associate with onor country assistance is presente, incluing a narrative iscussion an any quantitative targets relate to both macro-economic conitionality an project-specific conitionality. b. Yes, information is presente, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on conitions associate with onor country assistance is not presente. Information poste on the Council for the Development of Camboia (CDC) atabase at c The CDC atabase provies significant information on loans & grants from onors. Information on policy conitions an tie ai cannot be foun, but etails on allocation an isburse amounts, interest rates, grace perio, payback perio etc. at the project level is inclue. Peer Reviewer One Peer Reviewer Two 40
41 60. Does the executive make available to the public a summary that escribes the buget an its proposals? a. Yes, it provies a summary that is very informative. b. Yes, it provies a summary that is somewhat informative. c. Yes, but the summary is not very informative.. No, it oes not provie a summary. The explanatory statement (summary) attache with the 2009 raft buget law from CoM to National Assembly is officially not publicly available prior to passing the buget law. It was however share with the NGO Forum by the secon commission of the National Assembly, together with a more elaborate version that was submitte by MEF to the Council of Ministers, which was CCe to the commission, for the analysis of the 2009 raft buget law. Only after the buget law passe the National Assembly, a buget summary is officially release in the public omain via the buget management ocuments aroun March or April of the fiscal year. Researcher Response to this Question was b Peer Reviewer One Arguably, this shoul be c. The summary share with NGO Forum an subsequently mae public after passing the buget was in fact not very informative. This kin of a hoc sharing of information is typical in Camboia an highlights the nee for laws on isclosure of information. Peer Reviewer Two Researcher Response: I choose answer because the summary is attache to the buget proposal, which is not available for the public. IBP IBP eitors chose answer to maintain consistency with the guiance provie to researchers for correctly completing the questionnaire in the Guie to the Open Buget Questionnaire. 41
42 61. Does the executive publish a citizens buget or some non-technical presentation intene for a wie auience that escribes the buget an its proposals? a. Yes, it publishes a citizens buget that is very informative. b. Yes, it publishes a citizens buget that is somewhat informative. c. Yes, but the citizens buget is not very informative.. No, it oes not publish a citizens buget. In 2007, the Ministry of Economy an Finance (Buget Department) prouce the Buget in Brief 2007 brochure for government officials an the public; however, it was prouce with limite copies an available upon request. This was not repeate in 2008 an Given the OBI efinition, the 2007 Buget in Brief can no longer be inclue in this survey as it is out-ate. By efinition, this is not publicly available. Peer Reviewer One Peer Reviewer Two 42
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