International Budget Partnership OPEN BUDGET QUESTIONNAIRE France, September 2009

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Frnce, September 2009 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street NE, Suite 510 Wshington, DC This questionnire ws completed by: Nme: Michel Bouvier Orgniztion: Fondfip Address: 26 rue de Lille PARIS Telephone: +33 (0) E-mil:

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

3 Section One: The Avilbility of Budget Documents 3

4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Budget Documents Used in Completing the Questionnire Budget Yer Used Pre-Budget Sttement 2010 Budget Summry 2009 Executive s Budget Proposl 2009 Supporting Budget Documents 2009 Citizens Budget 2009 Encted Budget 2008 In-Yer Reports 2009 Mid-Yer Report 2009 Yer-End Report 2008 Audit Report

5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Budget Document Full Title, Dte, nd Internet Link Pre-Budget Sttement Débt d Orienttion budgétire ou débt d orienttion des finnces publiques (Budget orienttion debte or fiscl orienttion debte (report of June 30, 2009): in2009.pdf Budget Summry Discours de présenttion du Projet de loi de finnces pr le ministre du Budget (Drft Budget Lw Address by the Minister of the Budget), september 2008: Dossier de presse (Press kit): ons/plf2010_som_grndes_orienttions.htm Executive s Budget Proposl Projet de loi de finnces pour 2009 (Drft Budget Lw for 2009 ), September 26, 2008): ons/perspectives_economiques.pdf Budget Document One in Support of the Executive s Budget Proposl Evlution des voies et moyens Tome 1 (Evlution of wys nd mens Volume 1), October 2008: Evlution des voies et moyens Tome 2 (Evlution of wys nd mens Volume 2), October 2008: Budget Document Two in Support of the Executive s Budget Proposl Rpport sur les prélèvements obligtoires (Report on mndtory levies), October 2008: Budget Document Three in Support of the Executive s Budget Proposl Rpport économique socil et finncier tome 1 & 2 (Ecoomic, socil nd fiscl report Volumes 1 & 2), October 2008: 5

6 Citizens Budget Les chiffres clé du budget de l'ett (Key government budget figures): et2009.pdf Encted Budget Loi de finnces initile (Initil Budget Lw), December 27, 2008: &numTexte=1&pgeDebut=20224&pgeFin=20294 Loi de finnces rectifictive (Amending Budget Lw), April 30, 2009: E DF0C.tpdjo07v_2?cidTexte=LEGITEXT &dteTexte= In Yer reports not vilble, but there is government monthly budget position : In-Yer Reports Also, Agence Frnce Tresor presents informtion on debt: (bulletins mensuels - monthly newsletters) (repictultif mensuel des opertions - monthly synopsis of opertions) Produced together with the Pre-Budget Sttement. Mid-Yer Review The fiscl orienttion debte tht ws held in June in Prliment is, however, the opportunity for the dministrtion to present the mid-yer position to Prliment nd to present nd explin the difference between the projections nd ctul figures s of mid-yer: Rpport prélble u budget pour l'nnée 2010 (Pre-budget report for 2010) July 2009: in2009.pdf Yer-End Report Projet de loi de règlement des comptes 2008 (2008 drft lw on the settlement of ccounts), My 2009: Les comptes de l Ett 2008 (2008 government ccounts) - ll documents: budget-et-les-comptes-de-lett/les-comptes-de-lett/les-comptes-de-lett html Audit Report Certifiction des comptes des l Ett 2008 (June 2009) : pdf 6

7 Loi de progrmmtion plurinnuelle des finnces publiques (Multiyer fiscl progrmming lw for ), Februry 9, 2009: Other Documents Chiffres clés du cdrge mcro-économique -Projet de loi de finnces pour 2009, (Key mcroeconomic frmework figures - Drft Budget Lw for 2009), September 26, 2008) R2009_2.pd Monthly position, vilble on internet -Tbleu de bord des finnces publiques: Relevnt Ministries & Deprtments Ministère du budget - Ministry of the Budget: Direction du budget - Budget Directorte: Assemblée ntionle - Ntionl Assembly:: Sént - Sente: Agence Frnce Trésor - Agence Frnce Trésor: 7

8 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl DISTRIBUTION OF BUDGET DOCUMENTS A. Not produced, even for internl purposes Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget 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? Prebudget Prebudget Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget 1. The relese dte is known t lest one month in Yes Yes Yes Yes Yes Yes dvnce 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 Yes Yes Yes Yes Yes Yes medi 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution No No No No No No 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 lnguge No No No No No No 9. News conference is held to discuss relese Yes Yes No 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. 8

9 Tble 4. Distribution of the Encted Budget nd Other Reports A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Encted budget In-yer reports Mid-yer review Yer-end report Audit report D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? Encted budget In-yer reports Mid-yer review Yer-end report Audit report 1. The relese dte is known t lest one month in Yes Yes Yes Yes Yes dvnce 2. Advnce notifiction of relese sent to users, Yes Yes Yes Yes Yes medi 3. Relesed to public sme dy s officil relese to Yes Yes Yes Yes Yes medi 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution Yes Yes Yes Yes Yes 6. Free print copies vilble, mss distribution No No No No No 7. Redily vilble outside cpitl/big cities + Yes Yes Yes Yes Yes 8. Written in more thn one lnguge No No No No No 9. News conference is held to discuss relese Yes Yes 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 Note 1: The Open Budget Survey reserch process ws crried out over 12-month period nd the finl version of the Open Budget Questionnires reflect decisions mde fter multiple rounds of discussions between Survey reserchers, peer reviewers, nd the Interntionl Budget Prtnership (IBP) (in severl countries these decisions lso considered comments received from governments). When peer reviewers or governments greed with the nswers provided by reserchers, they often provided no comment. Thus for mny questions, the section in the questionnire tht should contin peer reviewer comments is left blnk. However, if the government did not provide ny comments to question (becuse it did not dispute the nswer), the section within the questionnire tht is ment to reflect government comments specifies the nswer tht the government greed with (by defult). Since the IBP continued its discussions with the reserchers even fter receiving peer reviewer nd government comments, for some questions these discussions resulted in mutul decision to chnge the nswers, even if the peer reviewers nd governments greed with the originl nswer provided by the resercher. Such chnges my hve hppened s result of: 1. A more consistent ppliction of the Survey methodology; 2. New informtion identified by the resercher or by IBP tht hd bering on the nswer for prticulr question; or 3. Decisions mde to ensure cross-country comprbility of nswers. For more informtion on these chnges for ny question plese write to info@interntionlbudget.org. 10

11 The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. Article 5 de l Loi orgnique reltive ux lois de finnces (Article 5 of the Orgnic Budget Lw): For exmple : Since 2006 ll the expenditures re clssified by dministrtive unit. Since the implementtion of the orgnic lw, ll the expenditures in the government budget re combined under generl functionl clssifictions tht identify the different government policies (missions), but the budget is lso presented ccording to more trditionl dministrtive brekdown (by ministry, title nd chpter). Appropritions re broken down by progrm. The detils re indicted in the compulsory documents tht ccompny the Budget Lw (projets nnuels de performnce or nnul performnce plns). The site contins ll the budget documents for ech fiscl yer nd ll budget informtion is vilble by mission or by ministry. 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. O= &numTexte=1&pgeDebut=20224&pgeFin=20294 Ett B (Art. 71 of the Lw) (end of document). Expenditures must be clssified by lrge dministrtive unit, such s ministries nd gencies. Additionl informtion tht clssifies the expenditures by economic nd functionl ctegories must lso be presented. Budget Trnsprency, Guide to Best Prctices, OECD, My Since 2006 the French budget clssifiction (by missions, progrms nd ctions) corresponds to interntionl stndrds. The budget s missions nd progrms present the brekdown of the pproprition, encted by Prliment. For exmple, for n overview of ll of the 2009 budget missions nd progrms: An exmple of mission: 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. The expenditures for ech mission, clssified ccording to n ccounting clssifiction system, re found in ech Projet nnuel de performnce (nnul performnce pln), for exmple: m nd in the government nnul ccounts - exmple with the 2008 ccount: /Comptegenerlett.pdf Article 5 of Constitutionl bylw N of 1 August 2001 on budget cts Peer Reviewer One Peer Reviewer Two 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. Articles 1 nd 7 of Constitutionl bylw N of 1 August 2001 on budget cts. All government expenditures re presented by progrm or lloction, including the expenditures not in the generl budget (nnex budgets) or temporry expenditures (specil ccounts). 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). Since 2009, there is multi-yer "Loi de Progrmmtion": 09.pdf Peer Reviewer One Peer Reviewer Two 14

15 6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. Loi de progrmmtion des finnces publiques (public finnce progrmming lw): 09.pdf. (pge 2 rt. 6) In 2009, 2010 nd 2011, the ppropritions llocted to the generl government budget missions observe the following mounts ccording to the methods indicted in the report nnexed to this lw, expressed in billions of euros. c Resercher Response to this Question ws Peer Reviewer One A more pproprite response to this question would be. The correct weblink to the next yers fiscl pln included into the Executive s Budget Proposl is: mtion_finncespubliques_2009_2012.pdf The cittion of the resercher corresponds to the encted budget, not to the budget proposl. Peer Reviewer Two We cn red the project on: IBP IBP editors chose nswer c becuse none of the links provides progrm-level dt. However, figures re provided for the following two yers for ech of the 30 or so missions (similr to ministries). 15

16 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 revenue evlutions re presented in two mndtory documents ttched to the drft budget lw. The first presents ll revenue: Evlution des voies et moyens Tome 1 ( pge 15 et seq. And the second presents the mesures termed tx expenditures: pge 39 et seq. nd pge 156 et seq. Article 3 of Constitutionl bylw N of 1 August 2001 on budget cts The government s budget resources consist of: 1. Txes of ll types; 2. Current revenue from its industril nd business ctivities, from government property, its finncil investments nd its other ssets nd rights, remunertion for services it provides, withheld mounts nd socil contributions for it, revenue from fines, pyments by government nd privte orgniztions other thn those tht re tresury opertions, nd the revenue from tresury opertions other thn discounts from government borrowings; 3. Assistnce funds, s well s dontions nd legcies grnted to it; 4. Miscellneous current revenue; 5. Repyments of lons nd dvnces; 6. Proceeds from sles of its property, of its finncil investments, s well s its other ssets nd rights; 7. Miscellneous non-recurring income Peer Reviewer One Peer Reviewer Two 16

17 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, non-tx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. Articles 1 nd 7 of Constitutionl bylw N of 1 August 2001 on budget cts Evlution des voies et moyens, Tome 1 (Evlution of wys nd mens, Volume 1): (pge 58 et seq.). 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). Ech drft budget lw is ccompnied by report on compulsory levies revenues) tht presents projected trends: pdf (p. 17 et seq. For the impct tx mesures hve on the coming yers). See lso: Rpport sur l progrmmtion des finnces publiques, nnexé à l loi de progrmmtion des finnces publiques (Report on fiscl progrmming, nnexed to the fiscl progrmming lw) ( ): rt_loi_progrmmtion_finncespubliques_2009_2012.pdf (pges 22 nd 27). Peer Reviewer One Peer Reviewer Two 18

19 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. Rpport sur l progrmmtion des finnces publiques, nnexé à l loi de progrmmtion des finnces publiques (Report on fiscl progrmming, nnexed to the fiscl progrmming lw) ( ): rt_loi_progrmmtion_finncespubliques_2009_2012.pdf (pges 22 nd 27). c Peer Reviewer One Peer Reviewer Two 19

20 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. Loi de finnces pour 2009 (Budget Lw for 2009): publique.gouv.fr/filedmin/medis/documents/ressources/plf2009/plf pdf (p. 51 et seq. Article 34.) There is specil informtion regrding government debt; see rticle 51 of Constitutionl bylw N of 1 August 2001 on budget cts. Two specil documents present the debt-relted expenditures for the yer: Compte d'opértions monétires (Monetry opertions ccount): Et compte de commerce (And trde ccount): (p.28). The Agent Frnce Trésor site which mnges the debt, lso presents updted informtion bout the outstnding debt: index.html Peer Reviewer One The source which is prt of the Executive s Budget Proposl is the first one: publique.gouv.fr/filedmin/medis/documents/ressources/plf2009/plf pdf Peer Reviewer Two The figures for the debt evolutions nd for the debt chrges re in the cited document. Figures for public debt in the beginning nd the end of the yers re in: df 20

21 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). Projet de loi de finnces pour 2009 (Drft Budget Lw for 2009) - Tble p. 86: publique.gouv.fr/filedmin/medis/documents/ressources/plf2009/plf pdf Article 51 of Constitutionl bylw N of 1 August 2001 on budget cts The monetry opertions ccount is government budget mission (specil ccount), encted by Prliment: Peer Reviewer One Peer Reviewer Two 21

22 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. (p. 34) c There is one specil progrmme on debt. Article 51 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be c. We cn find some informtion on the site of AFT but not ll informtion required. Resercher Response: I chose nswer becuse the informtion on government debt composition is presented. IBP IBP editors chose nswer c becuse insufficient informtion on the debt composition is provided in the cittion, nor on the AFT website. 22

23 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. Mcroeconomic forecsts re presented to Prliment in June, within the scope of the pre-budget discussion, before the presenttion of the budget bill. Article 51 of Constitutionl bylw N of 1 August 2001 on budget cts. At the sme time s its Budget Lw, the dministrtion presents to Prliment report tht estblishes the economic projections on which the budget is bsed: Rpport économique, socil et finncier (Economic, socil nd finncil report). 9_1.pdf 9_2.pdf Peer Reviewer One Peer Reviewer Two 23

24 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. Discours de présenttion du Projet de loi de finnces pr le ministre du Budget (Drft Budget Lw presenttion ddress by the Minister of the Budget) September 2008: Projet de loi de finnces, exposé des motifs (Drft Budget Lw, sttement of justifictions): publique.gouv.fr/filedmin/medis/documents/ressources/plf2009/plf pdf (p. 7 et seq.). Dossier de presse (Press kit): orienttions/plf2010_som_grndes_orienttions.htm d The numerous public reports of the dministrtion, Prliment nd Cour des comptes (SAI): Resercher Response to this Question ws Peer Reviewer One A more pproprite response to this question would be d. A sensitivity nlysis is not presented in the Executive s Budget Proposl. There is no sensitivity nlysis in the sources mentioned by the resercher. A sensitivity nlysis is presented in the Stbility Progrm. Peer Reviewer Two A more pproprite response to this question would be c. We do not hve sensitivity nlysis with other mcroeconomic scenrios. Resercher Response: I chose my nswer becuse extensive informtion is ccessible; d response is not true t ll, nd c response does not show the rel dimension of informtion. IBP IBP editors chose nswer d in ccordnce with Peer Reviewer One s comment. None of the cittions provides ny sensitivity nlysis tht 24

25 tkes into ccount different mcroeconomic ssumptions. 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. For n exmple: nd the justifiction of ech expenditure: There re the indictors retined by Prliment for every single progrm. The projets nnuels de performnce (nnul performnce plns) indicte the objectives nd indictors dopted for the previous yers nd the results obtined, for exmple: b Resercher Response to this Question ws Peer Reviewer One A more pproprite response to this question would be b. The Rpport sur l dépense publique et son évolution shows the chnges in public expenditures. Nevertheless, this documenttion does not provide n estimtion of the impct of fiscl mesures on public expenditures. Only few fiscl items re detiled. Peer Reviewer Two The documents present the policy t the first euro which men tht the distinction between the pst nd the new policy re no more relevnt to justify the expenditures. But for n ccounting point of view we cn nswer. Resercher Response: I chose my nswer becuse this response is the most pproprite. IBP IBP editors chose nswer b in light of Peer Reviewer One s comment. Detiled informtion on expenditure development nd underlying ssumptions is provided, but there is no specific business s usul comprison. 25

26 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. In generl, for ll revenue ffected by new mesures: (p. 14 et seq.) For tx expenditures: (p. 32 et 36 et seq.) There re the indictors retined by Prliment for every single progrm tht show how policy proposls in the budget ffect revenues. The nnul performnce plns present the tx expenditures for ech progrm nd the report on wys nd mens (Volume 2) summrizes ll the tx expenditures: Resercher Response to this Question ws Peer Reviewer One I gree. The executive s budget proposl shows the impct of new fiscl mesures on revenue (pge 18): publique.gouv.fr/filedmin/medis/documents/ressources/plf2009/plf pdf Peer Reviewer Two I gree with becuse the fiscl revenues re presented s revenue with the legisltion of yer n-1 nd impct of the new mesures. 26

27 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. Article 37 of Constitutionl bylw N of 1 August 2001 on budget cts: presenttion by nture nd function. All the budget documents for the yer present the sme informtion for the previous yer so tht yer-to-yer comprison cn be mde. For exmple: tm Peer Reviewer One Peer Reviewer Two 27

28 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. For exmple: tm (t the end of the document) Article 37 of Constitutionl bylw N of 1 August 2001 on budget cts. All the budget documents for the yer present the sme informtion for the previous yer so tht comprison cn be mde. Peer Reviewer One Peer Reviewer Two 28

29 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. Article 37 of Constitutionl bylw N of 1 August 2001 on budget cts. In sense of clssifiction nd opertionl (current) section/cpitl section, ll expenditures re clssified by economic clssifiction. Resercher Response to this Question ws Peer Reviewer One A more pproprite response to this question would be. The Rpport sur l dépense publique et son évolution shows the chnges in public expenditures nd they re clssified by economic clssifiction. pense_2009.pdf Peer Reviewer Two I would nswer d. The economic clssifiction is mde by INSEE, not in the budgetry document. See: pense_2009.pdf Resercher Response: I chose my nswer becuse the economic clssifiction concerns ll the expenditures. IBP IBP editors chose nswer. According to the document quoted by the peer reviewers (p , 37), the clssifiction is comptible with COFOG. 29

30 21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn twothirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY pdf, (p. 61). In the scope of the nnul perfomnce report, which is presented with ltest budget review ct. Resercher Response to this Question ws Peer Reviewer One I gree. The document quoted does not correspond to the 2009 Executive s Budget Proposl nd thus is not relevnt for the question. Nevertheless, there is documenttion which presents expenditures for individul progrms for the yer preceding the budget yer ( bleus budgétires nnexes u PLF ): Peer Reviewer Two The budget presents the expenditures voted in the LFI in the yer y-1, not the effective expenditure. See for instnce: so we cn nswer or d. Resercher Response: I chose my nswer becuse progrm level expenditures for the yer preceding the budget yer re presented for ll expenditures. IBP IBP editors chose nswer s originlly suggested by the resercher, lso in light of Peer Reviewer One comment. 30

31 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. Resercher Response to this Question ws Peer Reviewer One I gree. The Rpport sur l dépense publique et son évolution shows the chnges in public expenditures. The ccounting norms enforceble to public expenditures re detiled in pge 8. pense_2009.pdf Peer Reviewer Two My response is d. Resercher Response: I chose my nswer becuse response is the most pproprite. IBP IBP editors chose nswer upon review of Peer Reviewer One comment. 31

32 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). Peer Reviewer One I gree with. The Rpport sur l dépense publique et son évolution shows the chnges in public expenditures. Peer Reviewer Two I gree with nswer. See for instnce 32

33 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. Resercher Response to this Question ws Peer Reviewer One A more pproprite response to this question would be b. The Rpport sur l dépense publique et son évolution shows the chnges in public expenditures but does not show the evolution of ll individul progrms. See pense_2009.pdf c Peer Reviewer Two I suggest response c. Prior-yer estimtes re only presented t n ggregte level. See f Resercher Response: I chose my nswer becuse for ech progrm in the government budget, the bleus budgétires (nnul performnce plns) present the level of mximum (priority) expenditures for the previous yer. For exmple, see : Or : And the Rpport sur l dépense publique et son evolution (report on public spending nd its evolution) indictes the overll chnges in the level of expenditure. IBP IBP editors chose nswer c becuse of the cittions provided, only the Rpport sur l dépense publique et son evolution shows some figures for 2007 nd/or before. The document cited by Peer Reviewer Two does not include expenditure figures, nd the two cittions by the resercher foresee 2007 figures, but none hs ny included. 33

34 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. Resercher Response to this Question ws Peer Reviewer One I gree with. The ppendix of the executive s budget ( bleus budgétires nnexes u PLF ) presents expenditures for individul progrms bsed on the end-yer report. Peer Reviewer Two For the budget 2008, the finl figures were presented in My They were not vilble for the discussion on the budget 2009, which took plce in utumn See df Resercher Response: The response is correct, I confirm my first choice. 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prioryer estimtes re presented. Peer Reviewer One The Rpport sur l dépense publique et son évolution shows the chnges in public expenditures. This report includes comprisons within the sme frmework ( dépense publique à prmètre constnt ). Peer Reviewer Two 34

35 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. Article 37 of Constitutionl bylw N of 1 August 2001 on budget cts. Within the scope of ltest budget review ct, loi de règlement (tht ct pproves the Executive's budget ccounts). Peer Reviewer One The documenttion quoted by the resercher is yer-end report nd thus it is not relevnt for this prt of the questionnire. Nevertheless, ll tx revenues re identifies individully for BY-1 in supporting budget documenttion ( les chiffres clés ): f Peer Reviewer Two I gree with. See: 35

36 28. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the yer preceding the budget yer (BY-1)?. All non-tx revenues re identified individully for BY-1. b. Non-tx revenues mounting to t lest two-thirds of, but not ll, non-tx revenue for BY-1 re identified individully. c. Non-tx revenues mounting to less thn two-thirds of ll non-tx revenues for BY-1 re identified individully. d. No non-tx revenues re identified individully for BY-1. Article 37 of Constitutionl bylw N of 1 August 2001 on budget cts Resercher Response to this Question s Peer Reviewer One A more pproprite response to this question would be d. The Executive s Budget Proposl does not identify the different sources of non-tx revenue. Peer Reviewer Two I gree with. See [p. 59f] Resercher Response: I chose my nswer becuse ll non-tx revenues re identified individully for BY-1. IBP IBP editors chose nswer, fter reviewing the document cited by Peer Reviewer Two. 36

37 29. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the revenues estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl estimtes to reflect six or more months of ctul revenue collections. b. All BY-1 estimtes hve been updted from the originl estimtes, but reflect less thn six months of ctul revenue collections. c. Some BY-1 estimtes hve not been updted from the originl estimtes to reflect ctul revenue collections. d. The BY-1 estimtes hve not been updted from the originl estimtes or no BY-1 estimtes re presented. Peer Reviewer One Fiscl revenues nd their evolutions re shown in supporting documenttion: Rpport sur les prélèvements obligtoires et leurs évolutions. df Peer Reviewer Two I gree with. See 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). Peer Reviewer One Prior-yer estimtes of ggregte revenue re presented in the Rpport sur les prélèvements obligtoires et leurs évolutions. Peer Reviewer Two I gree with. See: 37

38 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. Peer Reviewer One Appendix 3 of the Rpport sur les prélèvements obligtoires et leurs évolutions presents ll individul sources of revenues. Peer Reviewer Two I gree with. See 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. Peer Reviewer One Appendix 3 of the Rpport sur les prélèvements obligtoires et leurs évolutions in 2009 presents ll individul sources of revenues for Peer Reviewer Two 38