DEMOCRATIC REPUBLIC OF CONGO
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1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE DEMOCRATIC REPUBLIC OF CONGO September 28, 2007 International Buget Partnership Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC
2 This questionnaire was complete by: Name: Abraham DJAMBA SAMBA wa SHAKO Organization: Réseau es Organisations Partenaires e l'ifes "ROPI" Aress: 4, Bokasa, Imm. Massamba, 1er Niveau, Local 75, Gombe, Kinshasa Telephone: or ropicn@yahoo.fr 2
3 International Buget Partnership OPEN BUDGET QUESTIONNAIRE DEMOCRATIC REPUBLIC OF CONGO Section One: The Availability of Buget Documents... 4 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 5 Table 2. Key Buget Documents Use: Full Titles an Internet Links... 6 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 8 Table 4. Distribution of the Enacte Buget an Other Reports... 9 Section Two: The Executive s Buget Proposal 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
4 Section One: The Availability of Buget Documents 4
5 Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement Buget Summary Executive s Buget Proposal Supporting Buget Documents Citizens Buget Not Available Not Available Not Available Not Available Not Available Enacte Buget 2007 In-Year Reports Mi-Year Report Year-En Report Auit Report Not Available Not Available Not Available Not Available 5
6 Table 2. Key Buget Documents Use: Full Titles an Internet Links Please provie the full title, ate an Internet link for all ocuments to be cite in Sections 2 & 3. If an Internet link is not available for the ocument, please inicate one of these three answers: Not Prouce, Prouce but Not Available to the Public, Publicly Available, but Not on the Internet. Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Not Prouce Buget Summary Not Prouce Executive s Buget Proposal Prouce but Not Available to the Public 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 Enacte Buget In-Year Reports Not Prouce Loi n 07/002 u 7 juillet 2007 contenant le bujet e l'etat pour l'exercice pf. N.B.: But the information presente in this website is incomplete an also very concise, an they o not provie any etail on the buget. Prouce but Not Available to the public Mi-Year Review Prouce but Not Available to the public 6
7 Year-En Report Prouce but Not Available to the public Auit Report Prouce but Not Available to the public Other Documents Relevant Ministries & Departments Not Prouce NB: Same comments as for the website mentione previously. 7
8 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, place Yes in the appropriate row below to inicate if the report is: Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget A. Not prouce, even for Yes Yes Yes Yes Yes internal purposes B. Prouce for internal purposes, but not available Yes 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.) 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? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Executive s Buget Prebuget Prebuget Main ocument Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget 1. The release ate is known at least one month in avance NA NA NA NA NA NA 2. Avance notification of release is sent to users, NA NA NA NA NA NA meia 3. Release to public same ay as official release to meia NA NA NA NA NA NA 4. Available on the Internet free of charge NA NA NA NA NA NA 5. Free print copies available, limite istribution NA NA NA NA NA NA 6. Free print copies available, mass istribution NA NA NA NA NA NA 7. Reaily available outsie capital an/or big cities + NA NA NA NA NA NA 8. Written in more than one NA NA NA NA NA NA language 9. News conference is hel to iscuss release NA 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. 8
9 Table 4. Distribution of the Enacte Buget an Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, place a Yes in the appropriate row below to inicate if the report is: Enacte buget In-year reports Mi-year review Year-en report Auit report A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available Yes Yes Yes Yes to the public C. Prouce an available to the public, but only on Yes request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) 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? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Enacte buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in avance NA NA NA NA NA 2. Avance notification of release sent to users, meia NA NA NA NA NA 3. Release to public same ay as official release to meia NA NA NA NA NA 4. Available on the Internet free of charge NA NA NA NA NA 5. Free print copies available, limite istribution Yes NA NA NA NA 6. Free print copies available, mass istribution Yes NA NA NA NA 7. Reaily available outsie capital/big cities + NA NA NA NA NA 8. Written in more than one language NA NA NA NA NA 9. News conference is hel to iscuss release NA NA NA NA 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. 9
10 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 Please mark your answer by placing the appropriate letter in the box to the right of the question. For all answers marke not applicable/other, please provie a brief explanation inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. 10
11 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008. Documents incluing bugetary previsions 2007 The executive s buget proposal (Projet e Loi e Finances) is prouce in a limite number consiering the number of ministries concerne, of national eputies (MPs) an senators. The ocument is not available to the public. But, after insisting an having familiarize with the Hea of the Office, we ene up seeing the executive s buget proposal an other attache bugetary ocuments for the buget year in total. Peer Reviewer One Peer Reviewer Two 11
12 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008. Documents incluing bugetary previsions 2007 This classification has only been mae since 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This classification has only been mae in Peer Reviewer One Peer Reviewer Two 12
13 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The buget presents, for example, the health agencies by province, etc; the higher eucation establishments by province, etc 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). Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 b This reform is being iscusse, an expecte to be implemente in Peer Reviewer One Peer Reviewer Two 13
14 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 multiyear 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This reform is unerway, expecte by 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Yes, revenues framework. Peer Reviewer One Peer Reviewer Two 14
15 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, nontax 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 For example rental revenues, revenues from builing authorizations an others are not ientifie: the State oes not have the tools to o that, an the Buget Ministry can only make projections. As an example, the DGRAD is not implemente in the whole country. 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). Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 b The reform is unerway in a sense, but the reform on expenitures has been given priority. Peer Reviewer One Peer Reviewer Two 15
16 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The information is not available, an the ocuments are for internal use only. 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The information is not available, an the ocuments are for internal use only. Peer Reviewer One Peer Reviewer Two 16
17 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). Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The Office of the Public Debt Aministration (OGEDEP) resumes the annual slice ue by the State an the buget ocument reflects the net loans nees of the buget. 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 These etails are known by the OGEDEP, but the buget presents only aggregate information. Peer Reviewer One Peer Reviewer Two 17
18 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This is presente only in the Exposé General (summary), in the form of a table, with no other etail. Peer Reviewer One 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The information is not available, an the ocuments are for internal use only. Peer Reviewer One Peer Reviewer Two 18
19 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This analysis is mae in regars to the incomes level, but at the expenitures level only the relative expeniture is planne. Very often ecisions with bugetary impact are taken uring the buget year. There are often extra-bugetary expenitures. 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This analysis is mae in regars to the incomes level, but at the expenitures level only the relative expeniture is planne. Very often ecisions with bugetary impact are taken uring the buget year. There are often extra-bugetary expenitures Peer Reviewer One Peer Reviewer Two 19
20 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This is mentione only in the summary tables an not by aministrative unit, except for the revenues. 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This is mentione only in the summary tables an not by aministrative unit, except for the revenues. Peer Reviewer One Peer Reviewer Two 20
21 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 No, the reform has not been mae yet towars this irection. 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 two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 It is not inclue in the main buget ocument, but only in the : Exposé General. Peer Reviewer One Peer Reviewer Two 21
22 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This figure appears only in the follow up ocuments (monitoring reports). 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). Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 b Buget Year minus one. Peer Reviewer One Peer Reviewer Two 22
23 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 No more etails 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 It is safer to consier BY 2, because at this moment we are sure that all the expenitures have been consoliate. Peer Reviewer One Peer Reviewer Two 23
24 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 prior-year estimates are presente. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 It is safer to consier BY 2, because at this moment we are sure that all the expenitures have been consoliate. 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Yes, BY 2, but it is also true that all sources are not ientifie. Peer Reviewer One Peer Reviewer Two 24
25 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Non tax revenues are ientifie for the two years preceing the buget year, BY-2. 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 In theory, real ata are those of 6 months prior to the buget year. Peer Reviewer One Peer Reviewer Two 25
26 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). Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 b Yes, BY-2. 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Such estimates o not cover BY-2. Peer Reviewer One Peer Reviewer Two 26
27 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 BY-2 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 In theory, the Country s ebt is always presente for the current year, without any etail about its composition. Peer Reviewer One Peer Reviewer Two 27
28 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 There are two important problems concerning DRC s buget : 1. THE REVENUES CONTROL: the ministry an the National Institute of Statistics o not have the tools to make reliable projections of the revenues an the financial state controls present unervalue previsions of the revenues to receive the bonus. Sometimes, at certain borer work stations, customs services are not implemente (Ex: Kahemba, boar with Angola where there is important iamon traffic). 2. THE EXPENDITURES CONTROL: there is the recurrent problem of expenitures being execute out of the orinary expenitures channel (that is to say, in violation of the proceures). The Government often orers expenitures which ha not been planne in the buget. Example: the holing of the Conference of Goma (on the peace an security of 2 KIVU, two provinces of East RDC where insecurity problem has not totally been solve yet). Peer Reviewer One Peer Reviewer Two 28
29 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The information concerning the multilateral cooperation is often inclue but there is no information concerning the bilateral cooperation because of governance weakness. Peer Reviewer One Peer Reviewer Two 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This information appears sometimes in the attache bugetary ocument entitle "Exposé General", without any etail. Information is etaile in bugetary files hel by the Buget Ministry. Parliamentarians can consult them only on request. Peer Reviewer One Peer Reviewer Two 29
30 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This information appears sometimes in the attache bugetary ocument entitle "Exposé General", without any etail. Information is etaile in bugetary files hel by the Buget Ministry. Parliamentarians can consult them only on request. Peer Reviewer One Peer Reviewer Two 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This is not inclue in the buget because, as a matter of fact, when the executive acts this way, it oes not inform the legislature. Peer Reviewer One Peer Reviewer Two 30
31 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This information is not inclue in the buget. Peer Reviewer One Peer Reviewer Two 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 This information is not inclue in the buget. Peer Reviewer One Peer Reviewer Two 31
32 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 No, this information is not inclue in the buget. Peer Reviewer One Peer Reviewer Two 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Detaile information about this is hel by the OGEDEP, but it is inclue in the buget an in the Exposé General only in a very synthetic way. Peer Reviewer One Peer Reviewer Two 32
33 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The reform is unerway. Peer Reviewer One Peer Reviewer Two 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an in-kin? 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 No etails are presente about the sources of onor ai. Peer Reviewer One Peer Reviewer Two 33
34 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The general exposition of the state buget project present this information, but without any etail. Peer Reviewer One Peer Reviewer Two 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 All the revenue allocations are presente but not in etail. Peer Reviewer One Peer Reviewer Two 34
35 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The percentage is not available to the public Peer Reviewer One Peer Reviewer Two 35
36 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The link between the buget an the policy goals of the Government is not presente systematically by unit. Peer Reviewer One Peer Reviewer Two 36
37 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Reform is in progress on this subject an personnel are being traine for it. Peer Reviewer One Peer Reviewer Two 50. Does the executive s buget or any supporting buget ocumentation present nonfinancial 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Non-financial ata are presente partially on this subject an they are not available for certain bugetary lines. For example, in the payment items certain premiums an inemnities o not capture the actual beneficiaries. Peer Reviewer One Peer Reviewer Two 37
38 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 The usefulness of the non-financial ata presente is very limite. Peer Reviewer One Peer Reviewer Two 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 twothirs of, but not all, expenitures. c. Performance inicators are presente for programs representing less than twothirs of expenitures.. No performance inicators are presente. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Inicators are not very etaile. Peer Reviewer One Peer Reviewer Two 38
39 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 Inicators are not very etaile. Peer Reviewer One Peer Reviewer Two 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. Interview with a government official of the Buget Preparation an Monitoring Hea Office on 20/02/2008 an 21/03/2008 In principle, no. Peer Reviewer One Peer Reviewer Two 39
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