International Budget Partnership OPEN BUDGET QUESTIONNAIRE Slovenia, September 2009

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Sloveni, September 2009 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street NE, Suite 510 Wshington, DC This questionnire ws completed by: Nme: Mitj Čok Orgniztion: University of Ljubljn, Fculty of Economics Address: Krdeljev ploščd 17, 1000 Ljubljn, Sloveni Telephone: E-mil: mitj.cok@ef.uni-lj.si

2 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Section One: The Avilbility of Budget Documents... 3 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 4 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 5 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl... 8 Tble 4. Distribution of the Encted Budget nd Other Reports... 9 Section Two: The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond Estimtes for Yers Prior to the Budget Yer Comprehensiveness The Budget Nrrtive & Performnce Monitoring Additionl Key Informtion for Budget Anlysis & Monitoring Section Three: The Budget Process Executive s Formultion of the Budget Legisltive Approvl of the Budget Executive s Implementtion of the Budget Yer-end Report nd the Supreme Audit Institution

3 Section One: The Avilbility of Budget Documents 3

4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Budget Documents Used in Completing the Questionnire Budget Yer Used Pre-Budget Sttement Not Avilble Budget Summry 2009 Executive s Budget Proposl 2009 Supporting Budget Documents 2009 Citizens Budget Not Avilble Encted Budget 2009 In-Yer Reports 2009 Mid-Yer Report 2009 Yer-End Report 2007 Audit Report

5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Budget Document Full Title, Dte, nd Internet Link Pre-Budget Sttement Not Produced Budget Summry Budget Summry (Povzetek prorčun): - 16 July 2009 (ltest encted budget for 2009): 01_REB2009II_splosni_del.pdf (in Slovenin) Executive budget proposl for 2008 nd 2009 (Priprv prorčun z leti 2008 in 2009): 08_09 nd then link to: Executive s Budget Proposl Executive budget proposl for 2009 (Predlog Prorčun Republike Slovenije z leto 2009)- 15 October 2007 (In Slovenin): -Generl prt (Splošni del) / Explntion of generl prt (Obrzložitev splošneg del prorčun) -Specil prt (Posebni del) / Explntion of specil prt (Obrzložitev posebneg del prorčun) -Pln of development progrmmes (Nčrt rzvojnih progrmov)) Budget Document One in Support of the Executive s Budget Proposl Budget guide (Prorčunski priročnik) - 18 Februr 2008: prorcun_08_09.htm#prirocnik (in Slovenin) Budget Document Two in Support of the Executive s Budget Proposl Proposl for constructions nd governmentl purchses (Predlog nčrt nbv in grdenj): 15 October 2007: online version of the Ntionl Assembly's Gzette - for registered users only (in Slovenin) Budget Document Three in Support of the Executive s Budget Proposl Proposl for finncil plns for socil security funds, other public funds nd governmentl gencies (Predlog finnčnih nčrtov skldov socilneg zvrovnj, jvnih skldov in gencij z obrzložitvmi): -15 October 2007: online version of the Ntionl Assembly's Gzette - for registered users only (in Slovenin) Citizens Budget Not produced 5

6 Encted Budget (Sprejeti prorčun) -20 July 2009 (ltest encted budget for 2009): (in Slovenin) Budgets for 2008 nd 2009 pssed the prliment in utumn Usul prctice would be tht in utumn 2008, the revised budget for 2009 nd the new budget for 2010 would pss the prliment ( new 2-yer budget cycle). Encted Budget On the other hnd, the lw does not require tht the budget for 2009 should pss the prliment gin, once it ws ccepted. And this hppened in As result, Sloveni strted yer 2009 with budget 2009, which pssed the prliment in However, due to the economic crisis, there were lredy two revisions of the current 2009 budget this yer the lst one pssed the prliment on 16 July nd ws put on the website of the Ministry of Finnce on 20 July Previous versions of the 2009 budget (originl nd first revised version re lso vilble on the web) Bulletin of Government Finnce (Bilten jvnih finnc) (monthly): (Slovenin version) -29 June 2009 (lst updted)- (English version) 29 june 2009 (lst updted) In-Yer Reports Or: Reliztion of centrl government budget (Relizcij držvneg prorcun) (monthly) - 21 July 2009 (lst updted)- (in Slovenin) Stte Budget (monthly) 21 July 2009 (lst updted)- (in English) Mid-Yer Review Report on budget reliztion for the period Jnury-June (Poročilo o relizciji prorčun Republike Slovenije z obdobje jnur junij 2009) -21 July m (in Slovenin) Yer-End Report Yer-End Report (Zključni rčun prorčun): -17 Februry (in Slovenin) 6

7 Audit Report Audit report of the Supreme Audit Institution (Revizijsk poročil Rčunskeg sodišč): -24 July Other Documents Relevnt Ministries & Deprtments Ministry of Finnce: Supreme Audit Institution: Institut for Mcroeconomic Anlyses nd Development: 7

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

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

10 Section Two: The Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer Note 1: The Open Budget Survey reserch process ws crried out over 12-month period nd the finl version of the Open Budget Questionnires reflect decisions mde fter multiple rounds of discussions between Survey reserchers, peer reviewers, nd the Interntionl Budget Prtnership (IBP) (in severl countries these decisions lso considered comments received from governments). When peer reviewers or governments greed with the nswers provided by reserchers, they often provided no comment. Thus for mny questions, the section in the questionnire tht should contin peer reviewer comments is left blnk. However, if the government did not provide ny comments to question (becuse it did not dispute the nswer), the section within the questionnire tht is ment to reflect government comments specifies the nswer tht the government greed with (by defult). Since the IBP continued its discussions with the reserchers even fter receiving peer reviewer nd government comments, for some questions these discussions resulted in mutul decision to chnge the nswers, even if the peer reviewers nd governments greed with the originl nswer provided by the resercher. Such chnges my hve hppened s result of: 1. A more consistent ppliction of the Survey methodology; 2. New informtion identified by the resercher or by IBP tht hd bering on the nswer for prticulr question; or 3. Decisions mde to ensure cross-country comprbility of nswers. For more informtion on these chnges for ny question plese write to info@interntionlbudget.org. 10

11 The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Expenditures tht re clssified by dministrtive units cn be found in the Executive s Budget Proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. Refer to the dditionl comments section t the end of the questionnire for government comments for questions

12 2. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function. d. No expenditures clssified by function re presented. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Expenditures tht re clssified by functionl clssifiction cn be found in the Executive s Budget Proposl (Priprv prorčun z leti 2008 in 2009) Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 12

13 3. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction. d. No expenditures clssified by economic clssifiction re presented. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Expenditures tht re clssified by economic clssifiction cn be found in the Executive s Budget Proposl (Priprv prorčun z leti 2008 in 2009 Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 13

14 4. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the budget yer?. Progrm-level dt re presented for ll expenditures. b. Progrm-level dt re presented for t lest two-thirds of, but not ll, expenditures. c. Progrm-level dt re presented, but for less thn two-thirds of expenditures. d. No progrm-level dt re presented. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Expenditures for individul progrms cn be found in the Executive's Budget Proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 14

15 5. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte expenditure re presented. b. No, multi-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Budget memorndum (Prorčunski memorndum) - 29 September 2007: emorndum_z_leti_2008_in_2009 (in Slovenin) Estimtes of the ggregte level of expenditure presented for multiyer period (t lest two yers beyond the budget yer) re presented in the Budget Memorndum. Resercher Response to this Question ws Peer Reviewer One The correct nswer should be b becuse the Budget Memorndum, which the resercher refers to, is very generl document, predicting economic growth, movement of public finnces in generl nd focuses more on revenue thn on expenditure. There is more detiled pln, but this is under Q 6. b Peer Reviewer Two Resercher Response: I suggest the nswer should be chnged s suggested by Peer Reviewer One to b. I gree tht the Budget Memorndum is more focused on Public Finnce in generl. IBP IBP editors chose nswer b s suggested by Peer Reviewer One. Government Government did not dispute resercher s originl nswer, which the IBP modified for consistency purposes. 15

16 6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. Executive s Budget Proposl (Priprv prorčun z leti 2008 in 2009)- 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) -Pln of development progrmmes (Nčrt rzvojnih progrmov) b More detil thn just the ggregte level of expenditures re presented in the Executive's Budget Proposl - Pln of development progrmmes (Nčrt rzvojnih progrmov). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 16

17 7. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the budget yer?. All sources of tx revenue re identified individully. b. Sources of tx revenue mounting to t lest two-thirds of, but not ll, tx revenues re identified individully. c. Sources of tx revenue mounting to less thn two-thirds of ll tx revenues re identified individully. d. No sources of tx revenue re identified individully. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Different sources of tx revenues (such s income tx or VAT) for the budget yer re presented in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 17

18 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, non-tx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Different sources of non-tx revenue for the budget yer re presented in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009). The term source refers to revenue type. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 18

19 9. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenue presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte revenue re presented. b. No, multi-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Budget memorndum (Prorčunski memorndum) 29 September 2007: emorndum_z_leti_2008_in_2009 (in Slovenin) Estimtes of the ggregte level of revenue re presented for multiyer period (t lest two yers beyond the budget yer) in the Budget Memorndum. Resercher Response to this Question ws b b Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be. The resercher's comments is correct, which corresponds to nswer, not b. Resercher Response: I think the nswer should remin b with the sme explntion s regrding question 5, i.e. the Budget Memorndum is more focused on Public Finnce in generl. IBP IBP editors chose nswer b, s originlly suggested by the resercher. Government Government did not dispute resercher s nswer. 19

20 10. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, multi-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, multi-yer estimtes re presented, but only for some individul sources of revenue. d. No, multi-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. d More detiled estimtes re provided by the Ministry of Finnce for internl use. The Institute of Mcroeconomic Anlysis nd Development (IMAD), which is prt of the government, is lso producing severl revenue forecsts, but we do not include them mong supporting budget documenttion, since the prognoses of the Ministry of Finnce nd the Budget Memorndum lredy refer to these forecsts. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 20

21 11. Does the executive s budget or ny supporting budget documenttion present dt on the totl government debt outstnding for the budget yer?. Yes, the dt reflect the outstnding debt both t the strt of the budget yer nd t the end of the budget yer (nd thereby reflect the net borrowing requirement of the budget). b. Yes, the dt reflect the outstnding debt t the end of the budget yer. c. Yes, the dt reflect the outstnding debt t the strt of the budget yer. d. No, dt on the outstnding debt re not presented. Budget memorndum (Prorčunski memorndum) - 29 September 2007: emorndum_z_leti_2008_in_2009 (in Slovenin) Totl outstnding debt is presented in the Budget Memorndum, p.11. It is lso provided in the nnexes to the budget. In generl, the centrl government debt is continuously updted nd vilble on the website of the Ministry of Finnce: (in Slovenin)/ (in English). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 21

22 12. Does the executive s budget or ny supporting budget documenttion present interest pyments on the debt for the budget yer?. Yes, interest pyments on the debt re presented. b. No, interest pyments on the debt re not presented. c. Not pplicble/other (plese comment). Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Dt on interest pyment for the budget yer re presented in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 22

23 13. Does the executive s budget or ny supporting budget documenttion present informtion relted to the composition of government debt (such s interest rtes on the debt, mturity profile of the debt, currency denomintion of the debt, or whether it is domestic nd externl debt) for the budget yer?. Yes, extensive informtion relted to the composition of government debt is presented. b. Yes, key dditionl informtion is presented, but some detils re excluded. c. Yes, some dditionl informtion is presented, but it lcks importnt detils. d. No, dditionl informtion relted to the composition of government debt is not presented. Totl outstnding debt is presented in the Budget Memorndum, p.11. It is lso provided in the nnexes to the budget. In generl, the centrl government debt is continuously updted nd vilble on the website of the Ministry of Finnce: (in Slovenin)/ (in English). Resercher Response to this Question ws Peer Reviewer One Peer Reviewer Two Totl outstnding debt is presented in the Budget Memorndum, while the composition of the debt is presented in budget proposl nd regulrly updted on the website of the Ministry of Finnce in Slovenin nd English ( Resercher Response: I think tht my explntion nd the comment of Peer Reviewer Two coincide. IBP IBP editors chose nswer s originlly suggested by the resercher. Government Government did not dispute resercher s nswer. 23

24 14. Does the executive s budget or ny supporting budget documenttion present the mcroeconomic forecst upon which the budget projections re bsed?. Yes, n extensive discussion of the mcroeconomic forecst is presented, nd key ssumptions (such s infltion, rel GDP growth, unemployment rte, nd interest rtes) re stted explicitly. b. Yes, the mcroeconomic forecst is discussed nd most of the key ssumptions re stted explicitly, but some detils re excluded. c. Yes, there is some discussion of the mcroeconomic forecst (nd/or the presenttion of key ssumptions), but it lcks importnt detils. d. No, informtion relted to the mcroeconomic forecst is not presented. Budget memorndum (Prorčunski memorndum) - 29 September 2007: emorndum_z_leti_2008_in_2009 (in Slovenin) nd Budget guide (Prorčunski priročnik) - 18 Februr 2008: 08_09.htm#prirocnik (in Slovenin) Mcroeconomic forecsts upon which the budget projections re bsed re presented in the Budget Memorndum, p. 6. They re lso presented in the Budget guide, p. II-1. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 24

25 15. Does the executive s budget or ny supporting budget documenttion show the impct of different mcroeconomic ssumptions (i.e., sensitivity nlysis) on the budget (including expenditures, revenues, nd debt)?. Yes, extensive informtion on the impct of mcroeconomic ssumptions on the budget is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of the mjor mcroeconomic ssumptions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of different mcroeconomic ssumptions on the budget is not presented. The impct of severl scenrios on mcroeconomic ssumptions is prepred internlly by the Ministry of Finnce when prepring the Budget Memorndum. The Budget Memorndum discusses the chosen scenrio in detils. However, in the Budget memorndum, the ssumptions re listed (bout infltion, employment etc.), but only for the scenrio which is chosen s bse for the Budget memorndum. There is no detiled discussion on sensitivity. c Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 25

26 16. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect expenditures?. Yes, extensive informtion on the impct of policy proposls on expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on expenditures is not presented. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) c Informtion tht shows how policy proposls in the budget, s distinct from existing policies, ffect expenditure re presented for different policy res in the Executive s Budget Proposl (Priprv prorčun z leti 2008 in 2009). The discussion of policy impcts is firly cursory. However, the benchmrk is not cler in this re. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 26

27 17. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. d Precise informtion bout chnges in tx revenues re presented in cse of ny chnges in txes (tx codes), but this is not prt of the budget process. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 27

28 Estimtes for Yers Prior to the Budget Yer 18. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit for BY-1. b. Expenditures re clssified by dministrtive unit for BY-1, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit for BY-1, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented for BY-1. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin Expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit re presented t the ministry/gency level in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 28

29 19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin). Expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction re presented t the ggregte level in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 29

30 20. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction for BY-1. d. No expenditures clssified by economic clssifiction re presented for BY-1. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction re presented t the ggregte level in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 30

31 21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn twothirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Expenditures for the yer preceding the budget yer (BY-1) for individul progrms re presented t the ministry/gency level in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 31

32 22. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the expenditure estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl encted levels to reflect six or more months of ctul expenditure. b. All BY-1 estimtes hve been updted from the originl encted levels, but reflect less thn six months of ctul expenditure. c. Some BY-1 estimtes hve been updted from the originl encted levels to reflect ctul expenditure. d. The BY-1 estimtes hve not been updted from the originl encted levels, or no BY-1 estimtes re presented. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) The Executives Budged Proposl is bsed on ctul expenditures of six or more months. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 32

33 23. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte expenditure re presented. b. No, such prior-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) A short summry of the ggregte expenditure is presented in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun), p.3. Full informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 33

34 24. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, such prior-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, such prior-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, such prior-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. d Detiled informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 25. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll expenditures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll expenditures re presented in the budget or supporting budget documenttion. d Informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 34

35 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prioryer estimtes re presented. Budget documents contin BY-1 dt. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 27. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the yer preceding the budget yer (BY-1)?. All tx revenues re identified individully for BY-1. b. Tx revenues mounting to t lest two-thirds of, but not ll, tx revenue for BY-1 re identified individully. c. Tx revenues mounting to less thn two-thirds of ll tx revenues for BY-1 re identified individully. d. No tx revenues re identified individully for BY-1. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Different sources of tx revenue re identified in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 35

36 28. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the yer preceding the budget yer (BY-1)?. All non-tx revenues re identified individully for BY-1. b. Non-tx revenues mounting to t lest two-thirds of, but not ll, non-tx revenue for BY-1 re identified individully. c. Non-tx revenues mounting to less thn two-thirds of ll non-tx revenues for BY-1 re identified individully. d. No non-tx revenues re identified individully for BY-1. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Different sources of non-tx revenue re identified in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 36

37 29. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the revenues estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl estimtes to reflect six or more months of ctul revenue collections. b. All BY-1 estimtes hve been updted from the originl estimtes, but reflect less thn six months of ctul revenue collections. c. Some BY-1 estimtes hve not been updted from the originl estimtes to reflect ctul revenue collections. d. The BY-1 estimtes hve not been updted from the originl estimtes or no BY-1 estimtes re presented. Budget guide (Prorčunski priročnik) - 18 Februry 2008: 08_09.htm#prirocnik (in Slovenin) Dt on ctul government revenues nd expenditures re vilble to the public with two-month lg. When the Ministry of Finnce prepres the budget it thus uses the ltest figures. Prt of this process is lso described in the Budget Guide. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 37

38 30. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenues presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte revenue re presented. b. No, such prior-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) A short summry of the ggregte level of revenues is presented in the Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009), p.6. Full informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 38

39 31. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, such prior-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, such prior-yer estimtes re presented, but only for some individul sources of revenue. d. No, such prior-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. d Informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 32. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. d Informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 39

40 33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. Budget memorndum (Prorčunski memorndum) - 29 September 2007: emorndum_z_leti_2008_in_2009 (in Slovenin) Totl outstnding debt is presented in the Budget Memorndum, p.11. It is lso provided in the nnexes to the budget. In generl, Centrl government debt is continuously updted nd the updted figures re vilble on the website of the Ministry of Finnce: (in Slovenin)/ (in English)). Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 40

41 34. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. Budget memorndum (Prorčunski memorndum) - 29 September 2007: emorndum_z_leti_2008_in_2009 (in Slovenin) The Budget Memorndum includes totl outstnding debt, while the composition of the debt is presented on the website of the Ministry of Finnce in Slovenin nd English: nd See Budget Memorndum, p.11, nd website of the Ministry of Finnce. Resercher Response to this Question ws Peer Reviewer One The Budget Memorndum contins figures only for BY-1; for BY-2, there re only some comments without ctul figures nd the stte of the debt. A more pproprite nswer here should be d. Peer Reviewer Two Resercher Response: Beside the Budget Memorndum, the website of the Ministry of Finnce includes ll informtion bout the debt. IBP IBP editors chose nswer s originlly suggested by the resercher. Government Government did not dispute resercher s nswer. 41

42 Comprehensiveness 35. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on extr-budgetry funds?. Yes, extensive informtion on extr-budgetry funds is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key extr-budgetry funds, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on extr-budgetry funds is not presented. Proposl for finncil plns for socil security funds, other public funds nd governmentl gencies (Predlog finnčnih nčrtov skldov socilneg zvrovnj, jvnih skldov in gencij z obrzložitvmi)- 15 October 2007: online version of the Ntionl Assembly's Gzette - for registered users only (in Slovenin) b Documenttion which presents informtion on extr-budgetry funds is vilble in the Ntionl Assembly's Gzette (printed or online version).the budget documents provide informtion on the mjor extrbudgetry funds, but omit dt on some smller extr-budgetry funds, the extr-budgetry (own-revenue) ctivities of government orgniztions, nd some public enterprises engged in government ctivities. The mounts excluded hve been estimted to be in the rnge of 2 percent of GDP. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 42

43 36. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on intergovernmentl trnsfers?. Yes, extensive informtion on intergovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key intergovernmentl trnsfers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on intergovernmentl trnsfers is not presented. Executive's Budget proposl (Priprv prorčun z leti 2008 in 2009) - 15 October 2007 (originl proposl for 2008/2009 budget): (in Slovenin) Proposl for finncil plns for socil security funds, other public funds nd governmentl gencies (Predlog finnčnih nčrtov skldov socilneg zvrovnj, jvnih skldov in gencij z obrzložitvmi) -15 October 2007: online version of the Ntionl Assembly's Gzette - for registered users only (in Slovenin) Extensive informtion on intrgovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 43

44 37. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on trnsfers to public corportions?. Yes, extensive informtion on trnsfers to public corportions is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key trnsfers to public corportions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on trnsfers to public corportions is not presented. Executive s Budget Proposl (Priprv prorčun z leti 2008 in 2009)- 15 October 2007: (originl proposl for 2008/2009 budget): (in Slovenin) Specil prt (Posebni del) / Explntion of specil prt (Obrzložitev posebneg del prorčun) Extensive informtion on trnsfers to public corportions is presented, including both nrrtive discussion nd quntittive estimtes. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 44

45 38. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on qusi-fiscl ctivities?. Yes, extensive informtion on qusi-fiscl ctivities is presented, including both nrrtive discussion nd, where possible, quntittive estimtes. b. Yes, informtion is presented, highlighting key qusi-fiscl ctivities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on qusi-fiscl ctivities is not presented. Informtion on stte id nd subsidies is prepred s prt of the government's obligtions for the EU, but these documents re not included in budget documenttion s defined for the purposes of the questionnire. d Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 39. Does the executive's budget or ny supporting budget documenttion present informtion on finncil ssets held by the government?. Yes, extensive informtion on finncil ssets is presented, including listing of the ssets, discussion of their purpose, nd n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on finncil ssets is not presented. d The informtion is permnently vilble (nd regulrly updted) on the website of the Ministry of Finnce, but it is not included in budget documenttion s defined for the purposes of the questionnire. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s nswer. 45