OPEN BUDGET QUESTIONNAIRE SOUTH AFRICA

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE SOUTH AFRICA 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: Etienne Yemek & Russell Wildermn Orgniztion: Economic Governnce Progrm, IDASA Address: 357 Visgie Street, Pretori, South Afric Telephone: E-mil: 2

3 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE SOUTH AFRICA 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... 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

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 2007/2008 Budget Summry 2007/2008 Executive s Budget Proposl 2007/2008 Supporting Budget Documents 2007/2008 Citizens Budget 2007/2008 Encted Budget 2007/2008 In-Yer Reports 2007/2008 Mid-Yer Report 2007/2008 Yer-End Report 2006/2007 Audit Report 2005/2006 5

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 Pre-Budget Sttement Budget Summry 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 Full Title, Dte, nd Internet Link Medium Term Budget Policy Sttement 2006, Ntionl Tresury, Republic of South Afric; Wednesdy, 25 October 2007; bps/mtbps%20full.pdf Budget 2007 t glnce, Ntionl Tresury, Republic of South Afric; 21 Februry 2007; get/2007/glnce.pdf Budget Review 2007, Ntionl Tresury, Republic of South Afric; 21 Februry 2007; get/2007/review/defult.spx Estimtes of Ntionl Expenditure 2007, Ntionl Tresury, Republic of South Afric; 21 Februry 2007; get/2007/review/defult.spx Estimte of Ntionl Revenue 2007, Ntionl Tresury, Republic of South Afric; 21 Februry 2007; get/2007/ene/defult.spx Approprition Bill nd Division of Revenue Bill, Minister of Finnce, Republic of South Afric; 16 Februry 2007; pdf A People s Guide to the Budget 2007, Ntionl Tresury, Republic of South Afric; 21 Februry 2007; get/2007/guide.pdf Approprition Act 2007/08 Division of Revenue Act, 2007; The Presidency, Republic of South Afric; 31 Mrch 2007; -gz07b_gz29763e.pdf 6

7 In-Yer Reports Mid-Yer Review Sttement of the Ntionl Revenue, Expenditure nd Borrowing for the month of 2007, The Director Generl: Ntionl Tresury, Republic of South Afric; End of ech month; efult.spx Medium Term Budget Policy Sttements nd Adjusted Estimtes of Ntionl Expenditure 2007; Ntionl Tresury; Republic of South Afric; 30 October 2007; ult.spx Yer-End Report Audit Report Ech Ministry releses its own yer-end Report (nnul report). Generl Report of the Auditor-Generl on Audit Outcomes for the Finncil Yer : RP 247/2006, Auditor-Generl, Republic of South Afric; 26 October 2006; l?novreport=novreport Budget Speech 2007, Minister of Finnce, Republic of South Afric; 21 Februry 2007; ech/speech.pdf Budget Tx Proposls 2007/8, South Afric Revenue Service, Republic of South Afric; 21 Februry 2007; s/budget%20proposls% pdf Other Documents Budget Tx Guide 2007/8, South Afric Revenue Service, Republic of South Afric; 21 Februry 2007; http s/budget%20insert% pdf 2007/8 Tx Pocket Guide, South Afric Revenue Service, Republic of South Afric; 21 Februry 2007; http s/budget%20pocketguide% pdff Relevnt Ministries & Deprtments Web pges referring to old Finnce Deprtment hve now been replced with Approprition Bill, Minister of Finnce, Republic of South Afric; Februry 2007; pdf 7

8 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 8 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 Yes 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 Yes 7. Redily vilble outside cpitl nd/or big cities + Yes Yes Yes Yes Yes Yes 8. Written in more thn one No No Yes No No Yes lnguge 9. News conference is held to discuss relese Yes Yes Yes No No 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.

9 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 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 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 Yes Yes Yes Yes 2. Advnce notifiction of relese sent to users, medi Yes No Yes Yes Yes 3. Relesed to public sme dy s officil relese to medi Yes No Yes Yes Yes 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution Yes Yes Yes Yes Yes 6. Free print copies vilble, mss distribution No No Yes No Yes 7. Redily vilble outside cpitl/big cities + Yes Yes Yes No Yes 8. Written in more thn one lnguge No No No No No 9. News conference is held to discuss relese No No Yes 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 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. 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. Informtion identifying expenditures for the budget yer 2007/08 clssified by dministrtive unit cn be found on pge 182, of Annexure B: Sttisticl Tbles, of the budget document entitled "2007 Budget Review, nd lso on pge IX, in the Introduction of the budget document entitled "Estimtes of the Ntionl Expenditure 2007" This informtion cn be seen online t pdf nd t Peer Reviewer One Peer Reviewer Two 11

12 2. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function. d. No expenditures clssified by function re presented. Informtion identifying expenditures for the budget yer 2007/08 by functionl clssifiction cn be found on pge 187, of Annexure B: Sttisticl Tbles, of the budget document entitled "2007 Budget Review. This informtion cn be seen online t pdf Peer Reviewer One Peer Reviewer Two 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. Informtion identifying expenditures for the budget yer 2007/08 by economic clssifiction cn be found on pge Xi of the Introduction of the budget document entitled "Estimtes of the Ntionl Expenditure 2007" This informtion cn be seen online t This informtion cn lso be found on pge 185 of Annexure B of the budget document entitled "2007 Budget Review, vilble online t pdf. But these figures estimted by the Ntionl Tresury re not strictly comprble due to the reclssifiction of expenditure items. Peer Reviewer One Peer Reviewer Two Government Reviewer A more pproprite response to the question would be: Chnge lst prt of comment to red s follows: The figures produced by the Ntionl Tresury re not strictly comprble to those produced by the South Africn Reserve Bnk nd Sttistics SA s these figures re bsed on reclssified dt for some expenditure items tht were reclssified due to the implementtion of new Stndrdized Chrt of Accounts (SCOA). Resercher Response: I gree tht it lst sentence cn be chnged s suggested by the Gov. Reviewer. Bsiclly the mening remins the sme. 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. Informtion identifying present expenditures for individul progrms cn be found from pge 1 to pge 792, of the budget document entitled "Estimtes of the Ntionl Expenditure 2007, nd re vilble online t Ech progrm is listed individully together with its purpose nd spending estimtes. Peer Reviewer One Peer Reviewer Two 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). Informtion presenting the estimtes of ggregte level of expenditure for multiyer period cn be found on pge 189 of Annexure B: Sttisticl Tbles of the of the budget document entitled "2007 Budget Review", nd re vilble online t pdf Most consolidted expenditures presented in Annexure B (sttisticl tbles) re estimted for the Medium-term expenditure (2007/ /10). Peer Reviewer One Peer Reviewer Two Government Reviewer A more pproprite response to this question would be The comment should red: Consolidted expenditures (2007/ /10) presented in Annexure B (sttisticl tbles) re estimtes bsed on Medium Term Budget Estimtes prepred by the vrious deprtments nd gencies included in the consolidtion. Resercher Response: I gree with the comment of the Gov. Reviewer. One cn understnd tht the Gov. Reviewer would like to cler bout technicl detils. 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. Informtion presenting detiled expenditure estimtes for the multi-yer period (2007/ /10) cn be found from pge 180 to pge 189 of Annexure B: Sttisticl Tbles of the budget document entitled "2007 Budget Review, nd re vilble online t pdf More detils bout the medium-term expenditure estimtes for individul progrm re provided from pge 1 to pge 792, of the budget document entitled "Estimtes of the Ntionl Expenditure 2007, nd re vilble on the Internet t 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. The informtion identifying the different sources of tx revenue for the budget yer pper on pge 2 & 3 of the budget document entitled "Estimte of Ntionl Revenue This informtion cn be seen online t The ssumptions driving the tx proposl re explined from pge 2 to pge 35 of the budget documents entitled "Budget Tx Proposls 2007/08" which is vilble online t posls% pdf 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. The informtion identifying the different sources of non-tx revenue for the budget yer pper on pge 3 of the budget documents entitled "Estimte of Ntionl Revenue 2007". This informtion cn be seen online t 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). Informtion identifying the estimtes of the ggregte level of budget revenue for multi-yer period ppers on pge 4, of the budget documents entitled "Estimte of Ntionl Revenue This informtion cn be seen online t For the current yer the ggregte level of revenue is presented considering two options (before nd fter tx proposls) nd the medium term estimtes covers two yers beyond the budget yer. 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. More detiled informtion identifying the estimtes of the ggregte level of budget revenue for multi-yer period re provided from pge 174 to pge 179, on the Annexure B: Sttisticl Tbles of the budget documents entitled "2007 Budget Review". This informtion cn be seen online t pdf 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. Informtion identifying the totl government debt outstnding for the budget yer is provided on pge 193 of Annexure B: Sttisticl Tbles of the budget documents entitled "2007 Budget Review". Explntory notes re provided on pges nd in the footnotes of tble 8 on pges of the sme budget document Peer Reviewer One Peer Reviewer Two Government Reviewer The comment should red Explntory notes re provided on pges nd footnotes of the tble 8 on pges of the sme budget document. This informtion cn be seen on Internet t pdf Resercher Response to the Government Reviewer: I gree with the suggested comment from the Government Reviewer, but the explntory notes re up to pge 97. More precisely it should be red s following: Explntory notes re provided on pges nd footnotes of the tble 8 on pges of the sme budget document. This informtion cn be seen on Internet t pdf 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). Informtion identifying the present interest cost pyments on the debt for the budget yer is vilble on pge 182 of Annexure B: Sttisticl Tbles of the budget documents entitled "2007 Budget Review. This is typiclly the "stte debt cost. This informtion cn be seen on Internet t pdf Peer Reviewer One Peer Reviewer Two Government Reviewer The following should be dded to the cittion: Explntory notes re provided on pges of the sme budget document. Resercher Response: I m oky with the dd s per the Government Reviewer suggestions 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. Informtion identifying the composition of government debt for the budget yer is presented on pge 193 of Annexure B: Sttisticl Tbles of the budget documents entitled "2007 Budget Review. This informtion cn be seen online t pdf b Peer Reviewer One A more pproprite response to this question would be b. Tble 8 on pge 193 does however not give n extensive brek down of government debt on, for exmple, pplicble interest rtes, mturity profile, etc. Peer Reviewer Two Resercher Response: I suggest the nswer should remin s I indicted in the questionnire. I chose my nswer bsed on the guide line note provided by the IBP nd the Interntionl Stndrd. It is cler disclosing debt conditions for exmple interest rtes nd mturity profile is the wy forwrd s fr s budget trnsprency is concerned but is it pplied s benchmrk? IBP IBP editors chose nswer, b to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 21

22 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. Informtion concerning the mcroeconomic ssumptions is provided from pge 21 to pge 42 in Chpter 2 (Economic Policy nd Outlook) of the budget document entitled "2007 Budget Review. The informtion is prticulrly resumed in the Tbles 2.9 & 2.10 (Mcroeconomic Projections) on pge 42, cn be seen online t Peer Reviewer One Peer Reviewer Two 22

23 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. Informtion concerning the mcroeconomic ssumptions is provided from pge 21 to pge 42 in Chpter 2 (Economic Policy nd Outlook) of the budget document entitled "2007 Budget Review. An explntory note on the reltionship between mcroeconomic projections nd budgets is provided by the "Budget Speech 2007, vilble online t s well s the "Budget Review Argubly, it is not sensitivity nlysis per se; however the mcroeconomic model from which these projections re bsed is firly good. d Peer Reviewer One For exmple, Chpter 2 of the 2007 Budget Review highlights to n extent the positive correltion between incresed investment growth rtes cross the South Africn economy nd strong continued growth. The Chpter however omits vitl detils on how exogenous shocks my curtil the sustinbility of economic growth nd hence the expnsionist tendencies of government budget over recent yers. Peer Reviewer Two IBP IBP editors chose nswer d to mintin consistency of ssumptions cross countries. 23

24 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. Informtion showing how policy proposls ffect budget expenditures cn be found from pge 17 to pge 20, in Chpter 1 (Overview of the Budget 2007) of the "Budget Review 2007" The "Budget Speech 2007" nd chpter 3 (Fiscl Policy) in the "Budget Review 2007" lso provide useful insights in this regrds. Peer Reviewer One Peer Reviewer Two 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. Informtion showing how policy proposls ffect budget revenues cn be found from pge 13 to pge 17 in Chpter 1 (Overview of the Budget 2007) of the "Budget Review 2007 b The "Budget Speech 2007" nd chpter 4 (Revenue Trends nd Tx Proposls) in the "Budget Review 2007" lso provide useful insights in this regrds. Peer Reviewer One Peer Reviewer Two IBP IBP editors chose nswer b to mintin consistency of ssumptions cross countries. 24

25 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. Informtion identifying expenditures for the budget yer 2006/07 clssified by dministrtive unit cn be found on pge 182 of Annexure B: Sttisticl Tbles of the Budget Review This informtion cn be seen online t pdf. Peer Reviewer One Peer Reviewer Two 19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. Informtion relting to the budget yer 2006/07 by functionl clssifiction cn be found on pges of the "Budget Review This informtion cn be seen online t pdf. Peer Reviewer One Peer Reviewer Two 25

26 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. Informtion identifying expenditures for the budget yer 2006/07 by economic clssifiction cn be found on pge Xi of the Introduction to the budget document entitled "Estimtes of the Ntionl Expenditure 2007" nd lso on pges This informtion cn lso be found on pge 185, of Annexure B of the budget document entitled "2007 Budget Review. This informtion cn be seen online t nd pdf. Peer Reviewer One Peer Reviewer Two 26

27 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. Informtion identifying expenditures for individul progrms cn be found throughout the "Estimtes of the Ntionl Expenditure 2007" nd ech progrm is listed individully together with its purpose nd expenditure estimtes of the four previous budget yers. This informtion is vilble online t Peer Reviewer One Peer Reviewer Two 22. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the expenditure estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl encted levels to reflect six or more months of ctul expenditure. b. All BY-1 estimtes hve been updted from the originl encted levels, but reflect less thn six months of ctul expenditure. c. Some BY-1 estimtes hve been updted from the originl encted levels to reflect ctul expenditure. d. The BY-1 estimtes hve not been updted from the originl encted levels, or no BY-1 estimtes re presented. The expenditure estimtes of ll progrms included into the "Estimte of Ntionl Expenditure" for the budget yer 2006/07 include both djusted pproprition nd revised estimtes. These informtion cn be seen on Internet t Peer Reviewer One Peer Reviewer Two 27

28 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). Estimtes of the ggregte level of expenditure for ll progrms re presented for the four previous budget yers, mening from the budget yer 2003/04 to 2006/07. These re presented s udited outcomes. This informtion is vilble online t Peer Reviewer One Peer Reviewer Two 28

29 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. As sid in question 23, estimtes of the ggregte level of expenditure for ll progrms re presented for the four previous budget yers, mening from the budget yer 2003/04 to 2006/07. These re presented s udited outcomes. This informtion is vilble online t Peer Reviewer One Peer Reviewer Two Question 24 enquires bout the degree of detil of prior-yer expenditure informtion, over nd bove ggregte level. A more pproprite response my hve been to comment tht the Estimtes of Ntionl Expenditure present prior-yer expenditure informtion in progrm budget formt, economic clssifiction nd high-level functionl clssifiction. See for exmple pges of the 2007 Estimtes of Ntionl Expenditure for Vote 8: Ntionl Tresury. This informtion cn be seen on the Internet t es.pdf. 29

30 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. Audited outcomes of ll expenditures cover prior the budget yer s from 2003/04. This informtion is vilble online t 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. Adjusted ppropritions re presented for ll progrms. This informtion is vilble online t Peer Reviewer One Peer Reviewer Two 30

31 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. The informtion identifying the different sources of tx revenue for the previous budget yer 2006/07 ppers on pge 2 of the "Estimte of Ntionl Revenue This informtion cn be seen online t 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. Informtion identifying the different sources of non-tx revenue for the previous budget yer 2006/07 ppers on pge 2 of the "Estimte of Ntionl Revenue This informtion cn be seen online t Peer Reviewer One Peer Reviewer Two 31

32 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. This is cler from the fct tht the provisions on the revenue collection for the previous budget yer re regulrly updted, bsiclly every six months, provided tht tht the time dely between the relese of the pre-budget sttement (the MTBPS) nd the Budget is less thn six months. Informtion is vilble online t Peer Reviewer One Peer Reviewer Two 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). Informtion on the budget yer 2005/06 is lso included in the "Estimte of Ntionl Revenue Informtion is vilble online t Peer Reviewer One Peer Reviewer Two 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. The revenue estimtes for the budget yer 2005/06 re lso presented Informtion is vilble online t Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be to sy tht revenue estimtes for the budget yer 2005/06 (BY-2) re presented t detiled level, including individul sources nd revenue clssifiction. 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. Informtion is vilble on pge 178 of the "Budget Review 2007" Peer Reviewer One Peer Reviewer Two Government Reviewer The following should be dded to the cittion: Monthly reports re lso published. Resercher Response: Yes. Monthly reports re lso published s required by the PFMA. 33

34 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. Tble 8 on "Totl debt of government" on pge 193 of "Annexure B" of the "Budget Review Informtion cn be seen online t pdf Peer Reviewer One Peer Reviewer Two Government Reviewer The cittion should refer to pges of the Annexure B included in the Budget Review Resercher Response: Yes the reference provided by the government Reviewer is more detiled but the nswer remins the sme. It cn be dded 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. The tble 8 on "Totl debt of government" in pge of the "Annexure B" included into the "Budget Review Informtion cn be seen on internet t pdf Peer Reviewer One Peer Reviewer Two Government Reviewer The cittion should refer to pges of the Annexure B included in the Budget Review 2007 Resercher Response: As in the previous question, the government Reviewer cittion is right but the nswer remins the sme. Cn be dded. 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. The bulk of extr-budgetry funds in South Afric is composed of Socil Security Funds such s the Rod Accident, the Unemployment Insurnce Fund, nd the Compenstion funds. The money for these items is not pproprited per se but firly well documented into the Budget Review Informtion is vilble from pge 99 to 116 of the "Budget Review" nd cn be seen online t x Peer Reviewer One 35

36 Peer Reviewer Two The resercher is correct in commenting on the extensive coverge of the listed items in the budget documents. However, the response could be re-phrsed, distinguishing between the funding of the funds (for exmple trough dedicted txes on wge bills in the cse of the Unemployment Insurnce Fund) nd the funding of the ctivities of socil security funds, which do get pproprited through the vrious votes (progrms) of ntionl government. An explntion on extr-budgetry funds my be necessry here. Government Reviewer A more pproprite response to this question would be The bulk of extr-budgetry funds in South Afric which is comprised of Socil Security Funds (such s the Rod Accident Fund, the Unemployment Insurnce Fund, nd the Compenstion Funds) s well s other Public Entities listed in the PFMA, is included in the budget documenttion. The money for these items is not pproprited per se but well documented in the Budget Review nd Estimtes of Ntionl Expenditure Informtion vilble from pges 99 to 116, 121, 184 to 189 nd 213 to 221 of the "Budget Review" nd in ll chpters of the Estimtes of Ntionl Expenditure cn be seen on Internet t x. Resercher Response: The cittion provided by the Government Reviewer nswer to the request mde by the Peer Reviewer Two. I would suggest to not downgrde the nswer but rther dd the comment nd cittion of the Gov Reviewer. IBP IBP editors chose nswer, to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 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. The "Budget Review" in Chpter 8 (pge ) provides extensive nrrtive explntion nd quntittive trends on the division of revenue nd intergovernmentl trnsfers. Informtion is vilble from pge 99 to 116 of the "Budget Review" nd cn be seen online t x Peer Reviewer One Peer Reviewer Two 36

37 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. Trnsfers to public corportions pper on tble 3.2 on pge 45 of the budget review Informtion cn be seen online t x Peer Reviewer One Peer Reviewer Two 37

38 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. Peer Reviewer One Peer Reviewer Two A definition of qusi-fiscl needs to be provided. Our understnding is tht it reltes to funds or funding of ctivities tht re not pproprited, which often nd inevitbly excludes it from discussion in budget documents e Government Reviewer A more pproprite response to this question would be e All qusi-fiscl ctivities re included either in the min budget or in the budgets of the relevnt extr-budgetry gencies nd no seprte publiction tble is provided for in the min budget documenttion. Resercher Response: I suggest the nswer should be chnged to e. I guess the Government Reviewer cittion is right IBP IBP editors chose nswer, e to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 38