OPEN BUDGET QUESTIONNAIRE

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE SOUTH KOREA September 28, 2007 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street, NE Suite 510 Wshington, DC

2 This questionnire ws completed by: Nme: Wonhee Lee nd Si Kyung Seong Orgniztion: Citizen's Colitiion for Economic Justice Address: 50-2 Dongsung-dong chongno-gu Seoul Kore Telephone: E-mil: 2

3 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE SOUTH KOREA Section One: The Avilbility of Budget Documents... 4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 6 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl Tble 4. Distribution of the Encted Budget nd Other Reports Section Two: The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond Estimtes for Yers Prior to the Budget Yer Comprehensiveness The Budget Nrrtive & Performnce Monitoring Additionl Key Informtion for Budget Anlysis & Monitoring Section Three: The Budget Process Executive s Formultion of the Budget Legisltive Approvl of the Budget Executive s Implementtion of the Budget Yer-end Report nd the Supreme Audit Institution

4 Section One: The Avilbility of Budget Documents 4

5 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Plese indicte the budget yer of the document used to complete the questionnire. If the document is not vilble to the public, plese stte, Not Avilble. Budget Documents Used in Completing the Questionnire As explined in the guide to the questionnire, documents from vriety of fiscl yers re referred to throughout the questionnire. Plese indicte below for which fiscl yer responses to questions relting to ech report or experience were bsed on. Budget Yer Used Pre-Budget Sttement 2007 Budget Summry 2007 Executive s Budget Proposl 2007 Supporting Budget Documents 2007 Citizens Budget 2007 Encted Budget 2007 In-Yer Reports 2006 Mid-Yer Report Not Avilble Yer-End Report 2006 Audit Report

6 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Plese provide the full title, dte nd Internet link for ll documents to be cited in Sections 2 & 3. If n Internet link is not vilble for the document, plese indicte one of these three nswers: Not Produced, Produced but Not Avilble to the Public, Publicly Avilble, but Not on the Internet. Budget Document Full Title, Dte, nd Internet Link Pre-Budget Sttement Budget Summry GookGJeJungUnYongGyeHwek (Ntionl Fiscl Mngement Pln ) Koren government's medium-term expenditure frmework April, file_id=at or GookGJeJungUnYongGyeHwek is mde in April, prior to the executive budget proposl, nd submitted to the Ntionl Assembly in October with the Executive Budget. After mde in April by the executive, the pln is open to the public. This pln shows the five yers' budget priorities nd economic forecst including the next yer's. The pln is the five yers( )' fiscl pln nd it discloses 2007's budget policies. This rolling pln is updted every yer nd it works s Medium Term Expenditure Frmeworks. GookGJeJungBub(the Lw of Ntionl Finnce) hs rticles on this pln. The executive does not produce budget summry s form of stnd-lone. The Lw of Budget Accounts does not require submitting the budget summry in seprted document. The summry is in the budget proposl. However this summry does not hve nrrtive informtion on the budget. YeSnChongChik 2007(Budget Summry 2007) - YeSnAn 2007(Budget Proposl 2007) pp file_id=at After the executive submits the budget proposl, the President nd the Minister of Plnning nd Budget mke speeches. The President mde speech on his dministrtive policies with the budge proposl of 2007 t the plenry meeting of the Ntionl Assembly on November 6 th, The Minister of Plnning Budget mde speech of budget proposl t the Specil 6

7 Executive s Budget Proposl Budget Document One in Support of the Executive s Budget Proposl Budget Document Two in Support of the Executive s Budget Proposl Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget Encted Budget In-Yer Reports Committee of Budget nd Accounts of the Ntionl Assembly on November 23 rd, reqrepflg=r&ttchseq=1&menuflg=k510 YeSnAn 2007(Budget Proposl 2007) October, file_id=at YeSnAnPyunSungJiChim (Mnul for Mking Budget Proposl) Mrch, file_id=at &pdf=y SeIpSeChul SHngByul SulMyungSeo (Explining Document of Revenue nd Expenditure Items by Administrtive Orgniztion) October, YeSnAn SimYuiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) file_id=at By YeSnHweGyeBub (the Lw of Budget nd Accounting) the dministrtion should submit 11 documents to the Ntionl Assembly including bove documents s supplementry documents of budget proposl for legisltive pprovl. sp?ljo=l&lwid= NRSlRim 2007 (Budget 2007) October, reqrepflg=r&ttchseq=1&menuflg=k510 * NRSlRim cn be trnslted into the ntionl household. This describes the proposed budget. 2. JeJungJungBoService (Finnce Informtion Service) Jnury, * This Homepge of the Digitl Budget nd Accounting System provides informtion on the budget, finnce, policy nd performnce. Yesn 2007 (Budget 2007) Encted in December TongHpJeJungTongGye (Consolidted Finnce Sttistics) Monthly Reporting * This report provides only sttistics of the consolidted finnce per month by the Bureu of Tresury of the Ministry of Finnce nd Economy(MOFE) 7

8 Mid-Yer Review There is no Mid-Yer Report like s presented by the OECD - Best Prctices for Budget Trnsprency. 8

9 Yer-End Report Audit Report GyelSnGeYo 2006 (Yer-End Report 2006) > NRSlrim/GyelSnGeYo GyelSnGmSBoGo (Audit Report 2006) June 1, The Homepge of the Bord of Audit nd Inspection JeJungGeumYungTongGye (Public Finnce & Finncil Sttistics) Qurterly issued by the Finncil Policy Bureu, Ministry of Finnce nd Economy JoSeTongGyeYenBo (Annul Sttitics of Tx) Annully issued by the Ntionl Tx Service Other Documents Press Relese of JeJeongGwnRiJumGumDn (the Executive Group Meeting of Monitoring Finncil Mngement), Ministry of Plnning nd Budget SUpJeongBo (Progrm Informtion) Monthly Reporting * Digitl Budget & Accounting System ws opened in Jnury 2007 nd it does not provide the implementtion sttus of the Budget Yer ChuGGyungJungYeSn (supplementl budgets), Specil Committee on Budget nd Accounts, Ntionl Assembly Ministry of Plnning nd Budget (MPB) Relevnt Ministries & Deprtments Ministry of Finnce nd Economy (MOFE) Bord of Audit nd Inspection (BAI) Specil Committee on Budget nd Accounts, the Ntionl Assembly 9

10 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, plce Yes in the pproprite row below to indicte if the report is: Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget 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 D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? For ech chrcteristic, mrk Yes if yes, No if no, or NA if Not Avilble. Prebudget Prebudget Min document Executive s Budget Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget 1. The relese dte is known t lest one month in dvnce Yes Yes Yes Yes Yes No 2. Advnce notifiction of relese is sent to users, Yes Yes Yes Yes Yes Yes medi 3. Relesed to public sme dy s officil relese to medi Yes Yes Yes Yes Yes Yes 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution Yes Yes Yes Yes Yes Yes 6. Free print copies vilble, mss distribution No No No No No No 7. Redily vilble outside cpitl nd/or big cities + Yes Yes Yes Yes Yes Yes 8. Written in more thn one No No No No No No lnguge 9. News conference is held to discuss relese Yes Yes Yes Yes Yes No *A budget summry should be stnd-lone document, which could include budget speech or seprtely published executive summry. + Mrk Yes if ccess by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 10

11 Tble 4. Distribution of the Encted Budget nd Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, plce Yes in the pproprite row below to indicte if the report is: Encted budget In-yer reports Mid-yer review Yer-end report Audit report A. Not produced, even for internl purposes Yes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on Yes request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) 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? For ech chrcteristic, mrk Yes if yes, No if no, or NA if Not Avilble. Encted budget In-yer reports Mid-yer review Yer-end report Audit report 1 The relese dte is known t lest one month in dvnce Yes NA NA Yes Yes 2. Advnce notifiction of relese sent to users, medi Yes NA NA Yes Yes 3. Relesed to public sme dy s officil relese to medi Yes NA NA Yes Yes 4. Avilble on the Internet free of chrge Yes NA NA Yes Yes 5. Free print copies vilble, limited distribution No NA NA Yes Yes 6. Free print copies vilble, mss distribution No NA NA No No 7. Redily vilble outside cpitl/big cities + Yes NA NA Yes Yes 8. Written in more thn one lnguge No NA NA No No 9. News conference is held to discuss relese No NA NA No No + Mrk Yes if ccess is vilble by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 11

12 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 Plese mrk your nswer by plcing the pproprite letter in the box to the right of the question. For ll nswers mrked not pplicble/other, plese provide brief explntion indicting either why the nswer choices provided re not pplicble or why nother response would be more pproprite. 12

13 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. YeSnAn2007(Budget Proposl 2007) YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) Peer Reviewer One Peer Reviewer Two 13

14 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) p Peer Reviewer One Peer Reviewer Two 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) p All expenditures re clssified by economic clssifiction, which is not comptible with IMF's GFS stndrd. By comprison of budget document nd IMF's GFS stndrd, Kore does not hve clssifiction of Socil Benefits. b Peer Reviewer One Peer Reviewer Two 14

15 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. YeSnAn2007(Budget Proposl 2007) Peer Reviewer One Peer Reviewer Two 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). GookGJeJungUnYongGyeHwek (Ntionl Fiscl Mngement Pln ) As explined in the Section One, this pln is kind of Medium Term Expenditure Pln. The pln is mde in April for guiding executive budget mking nd is submitted with the Executive Budget in October to the Ntionl Assembly s supporting budget document. Peer Reviewer One Peer Reviewer Two 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 multiyer 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. b GookGJeJungUnYongGyeHwek (Ntionl Fiscl Mngement Pln ) See the comment of Question # 5. Peer Reviewer One Peer Reviewer Two 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. YeSnAn2007(Budget Proposl 2007) YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) Peer Reviewer One Peer Reviewer Two 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, nontx 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. YeSnAn2007(Budget Proposl 2007) YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) Peer Reviewer One Peer Reviewer Two 17

18 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). GookGJeJungUnYongGyeHwek (Ntionl Fiscl Mngement Pln ) See the comment of Question # 5. Peer Reviewer One Peer Reviewer Two 10. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, multi-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, multi-yer estimtes re presented, but only for some individul sources of revenue. d. No, multi-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. GookGJeJungUnYongGyeHwek (Ntionl Fiscl Mngement Pln ) b See the comment of Question # 5. Peer Reviewer One Peer Reviewer Two 18

19 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Peer Reviewer One Peer Reviewer Two 19

20 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). YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Peer Reviewer One A more pproprite response to this question would be. In ddition to the cittion bove, refer to 2007 Guideline for Formultion of Budget Proposl nd Fund Opertion Pln (2007 nyundo YeSnAn Pyunsung Mit Kikeum Unyoung Gyehwek An Jksung Jichim) pp According to this guideline, interest pyment is one of the items clssified by economic ctivities. All kinds of interests should be presented individully by the sources. Peer Reviewer Two A more pproprite response to this question would be. (response omitted in originl nswer) Resercher Response: The document tht I cited nd the Peer Reviewer s document include the interest pyments of the debt. IBP IBP editors chose nswer to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 20

21 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Peer Reviewer One Peer Reviewer Two 14. Does the executive s budget or ny supporting budget documenttion present the mcroeconomic forecst upon which the budget projections re bsed?. Yes, n extensive discussion of the mcroeconomic forecst is presented, nd key ssumptions (such s infltion, rel GDP growth, unemployment rte, nd interest rtes) re stted explicitly. b. Yes, the mcroeconomic forecst is discussed nd most of the key ssumptions re stted explicitly, but some detils re excluded. c. Yes, there is some discussion of the mcroeconomic forecst (nd/or the presenttion of key ssumptions), but it lcks importnt detils. d. No, informtion relted to the mcroeconomic forecst is not presented. b Peer Reviewer One Peer Reviewer Two 21

22 15. Does the executive s budget or ny supporting budget documenttion show the impct of different mcroeconomic ssumptions (i.e., sensitivity nlysis) on the budget (including expenditures, revenues, nd debt)?. Yes, extensive informtion on the impct of mcroeconomic ssumptions on the budget is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of the mjor mcroeconomic ssumptions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of different mcroeconomic ssumptions on the budget is not presented. d Peer Reviewer One Peer Reviewer Two 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. GookGJeJungUnYongGyeHwek (Ntionl Fiscl Mngement Pln ) The executive prepres the documents showing mjor policies' nlysis including costs nd benefit estimtes in medium term expenditure frmework. b Peer Reviewer One Peer Reviewer Two 22

23 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 Peer Reviewer One Peer Reviewer Two 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. YeSnAn2007(Budget Proposl 2007) Peer Reviewer One I gree. More cittion: 2007 Guidelines for Formultion of Budget Proposl nd Fund Opertion Pln (2007nyundo YeSnAn Pyunsung Mit Kikeum Unyoung Gyehwek An Jksung Jichim) pp Peer Reviewer Two 23

24 19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Peer Reviewer One Peer Reviewer Two 24

25 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Clssifed by economic clssifiction, which is not comptible with IMF's GFS stndrd. c Peer Reviewer One Peer Reviewer Two 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 two-thirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. YeSnAn2007(Budget Proposl 2007) Peer Reviewer One Peer Reviewer Two 25

26 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. YeSnAn2007(Budget Proposl 2007) d Peer Reviewer One A more pproprite response to this question would be e. Peer Reviewer Two 26

27 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). pp Resercher s Response to this Question ws. Peer Reviewer One I gree. Ech ministry s budget proposl to the Ministry of Plnning nd Budget includes encted mounts of BY-2, budget mounts of BY-1 nd BY s estimtes in comprtive form. Even though ll BY-1 estimtes does not updted, BY-2 s ctul figure cn be bsis for the budget yer s estimtes. b More YeSnAn PyunSung JiChim 2007(2007 Guidelines for Formultion of Budget Bill) Peer Reviewer Two A more pproprite response to this question would be b. No such informtion cn be found in the cited document or other budget proposl documents for FY2007. Resercher Response: I gree with the Peer Reviewer Two fter close exmintion on the budget documents. I found tht executive s budget nd supporting documents provide only one prior yer s budget mount. IBP IBP editors chose nswer b to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 27

28 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp c Resercher s Response to this Question ws. Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be c. The cited document, nd lso the min budget proposl, hs section tht lists multi-yer uthoriztions (distinct from ppropritions), ech of which is broken down by fiscl yer (both pst nd future yers). Multi-yer uthoriztions re rre in Kore nd re used minly for lrge-scle construction projects. Other thn this list of multi-yer uthoriztions, there is no BY-2 or prior informtion for other expenditures. Resercher Response: See the comment of Question # 23. IBP IBP editors chose nswer c to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 28

29 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 Peer Reviewer One Peer Reviewer Two 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prior-yer estimtes re presented. GookGJeJungUnYongGyeHwek (Ntionl Fiscl Mngement Pln ) b See the comment of Question # 5. Peer Reviewer One Peer Reviewer Two 29

30 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. YeSnAnSimuiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) Peer Reviewer One Peer Reviewer Two 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. YeSnAnSimuiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) Peer Reviewer One Peer Reviewer Two 30

31 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. d Peer Reviewer One Peer Reviewer Two 31

32 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). YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) Resercher s Response to this Question ws. b Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be b. See comment for Q.24 (for expenditures). For revenues, there is no BY-2 or prior informtion whtsoever. Resercher Response: As commented in Question # 23, the revenue estimtes include only one prior yer s. IBP IBP editors chose nswer b to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 32

33 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) p The revenue estimtes do provide tx nd non-tx revenue t the ggregte level but the estimtes re just for the budget yer nd one prior yer (BY-1 yer). d Peer Reviewer One Peer Reviewer Two 33

34 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) p The most recent yer is one yer prior to the budget yer. The prctice is similr to tht in the previous yer, but the reserchers' ressessment hs led to chnge of the nswer. d Peer Reviewer One Peer Reviewer Two 33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Peer Reviewer One Peer Reviewer Two 34

35 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Peer Reviewer One Peer Reviewer Two 35

36 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. YeSnAn 2007 (Budget Proposl 2007) The executives' budget do not include informtion on extr-budgetry funds like the Ntionl Pension Fund though the yer-end report nd udit report provide informtion on extr-budgetry funds. The prctice is similr to tht in the previous yer, but the reserchers' ressessment hs led to to chnge in response. Resercher s Response to this Question ws d. Peer Reviewer One A more pproprite response to this question would be. There re 61 stte owned funds including Ntionl Pension Fund. These funds opertion plns re submitted seprtely nd pproved by the Ntionl Assembly. Since revenue nd expenditure estimtes of these funds re not included to the Stte budget, one might misunderstnd tht informtion on extr-budgetry funds re not presented. However, the Stte s Consolidted Budget includes those funds. More 2007 Proposls for Stte Fund Opertion Pln Peer Reviewer Two A more pproprite response to this question would be. (continued in supplementry spce t end of questionnire) Resercher Response: The pproprite nswer is fter my re-review. The cited documents is 2007 GiGeumUnYongGyeHwegAn (2007 Fund Opertion Pln Proposl - A99B A3&insp=Y&pdf=Y IBP IBP editors chose nswer to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 36

37 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. YeSnAn 2007 (Budget Proposl 2007) October, YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Peer Reviewer One Peer Reviewer Two 37

38 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. YeSnAn 2007 (Budget Proposl 2007) October, YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp Peer Reviewer One Peer Reviewer Two 38. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on qusi-fiscl ctivities?. Yes, extensive informtion on qusi-fiscl ctivities is presented, including both nrrtive discussion nd, where possible, quntittive estimtes. b. Yes, informtion is presented, highlighting key qusi-fiscl ctivities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on qusi-fiscl ctivities is not presented. d Peer Reviewer One Peer Reviewer Two 38

39 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. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp The informtion is the totl vlue of finncil ssets but the detils re not provided including types of finncil ssests. The prctice is similr to tht in the previous yer, but the reserchers' ressessment hs led to to chnge of the nswer. c Peer Reviewer One Peer Reviewer Two 39

40 40. Does the executive's budget or ny supporting budget documenttion present informtion on non-finncil ssets held by the government?. Yes, extensive informtion on non-finncil ssets is presented, including listing of the ssets, nd (where possible) n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on non-finncil ssets is not presented. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) pp The informtion on non-finncil ssets is more detil thn finncil ssests nd it includes rel esttes, buildings nd ships. But the informtion is ggregted number of ech type. b Peer Reviewer One Peer Reviewer Two 40

41 41. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on expenditure rrers?. Yes, extensive informtion on expenditure rrers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key expenditure rrers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on expenditure rrers is not presented. Expenditure rrers do not represent significnt problem in Kore. Resercher s Response to this Question ws e. Peer Reviewer One I gree b Peer Reviewer Two A more pproprite response to this question would be b. By lw, the budget proposl must include expenditure rrers. A seprte section in the proposl lists expenditure rrers by ministry/gency nd progrm for BY nd BY-1. As the originl reviewers note, however, the items re few nd smll in size. Resercher Response: I retin my view tht e is the most pproprited nswer. As noted in Guide to the Open Budget Questionnire, I mrk e becuse the expenditure rrers re not significnt in Kore. IBP IBP editors chose nswer b to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 41

42 42. Does the executive s budget or ny supporting budget documenttion present informtion on contingent libilities (such s government lon gurntees)?. Yes, extensive informtion on contingent libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key contingent libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on contingent libilities is not presented. d Peer Reviewer One Peer Reviewer Two 43. Does the executive s budget or ny supporting budget documenttion present informtion on future libilities, such s civil service pensions?. Yes, extensive informtion on future libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key future libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on future libilities is not presented. d Peer Reviewer One Peer Reviewer Two 42

43 44. Does the executive s budget or ny supporting budget documenttion provide detils on the sources of donor ssistnce, both finncil nd in-kind?. All sources of donor ssistnce re identified individully. b. At lest two-thirds of, but not ll, sources of donor ssistnce, re identified individully. c. Less thn two-thirds of sources of donor ssistnce re identified individully. d. No sources of donor ssistnce re identified individully. e Not relevnt for Kore Peer Reviewer One Peer Reviewer Two 45. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on tx expenditures?. Yes, extensive informtion on tx expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key tx expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on tx expenditures is not presented. d Peer Reviewer One The new Stte Finnce Lw, pssed on October 2006, prescribes tht the government should prepre tx expenditure budget until Therefore there is no informtion on tx expenditure in current sitution. Peer Reviewer Two A report on tx expenditures is submitted to the legislture nnully. This is not required by lw yet (but will be so, effective 2010) nd hs usully been lter thn the budget proposl by month or more (but will be required prt of the budget proposl from 2010). 43

44 46. Does the executive s budget or ny supporting budget documenttion identify ll ermrked revenues?. All ermrked revenues re identified individully. b. At lest two-thirds of, but not ll, ermrked revenues re identified individully. c. Less thn two-thirds of ermrked revenues re identified individully. d. No ermrked revenues re identified individully. YeSnAnSimUiJRyo Mit BuSokSeoRyu (Supplementry Documents of Budget Proposl for Legisltive Approvl) Specil ccounts' nd enterprise ccounts' ermrked revenues re identified. Peer Reviewer One Peer Reviewer Two 47. Wht percentge of expenditure in the budget yer is dedicted to spending on secret items relting to, for instnce, ntionl security nd militry intelligence?. One percent or less of expenditure is dedicted to secret items. b. Three percent or less, but more thn one percent, of expenditure is dedicted to secret items. c. Eight percent or less, but more thn three percent, of expenditure is dedicted to secret items. d. More thn eight percent of expenditure is dedicted to secret items, or the percentge is not vilble to the public. Ntionl Intelligence Service's budget p.74 Peer Reviewer One Peer Reviewer Two 44