OPEN BUDGET QUESTIONNAIRE ZAMBIA

Transcription

1 International Buget Project OPEN BUDGET QUESTIONNAIRE ZAMBIA October 2005 International Buget Project Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC

2 This questionnaire was complete by: Name: DR. INYAMBO MWANAWINA Organization: INSTITUTE OF ECONOMIC AND SOCIAL RESEARCH, UNIVERSITY OF ZAMBIA Aress: Po Box 30900, Lusaka Zambia Telephone: (+260 1) , Internet Website: 2

3 International Buget Project OPEN BUDGET QUESTIONNAIRE ZAMBIA Section One: The Availability of Buget Documents...4 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 5 Table 2. Internet Links for Key Buget Documents... 6 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 7 Table 4. Distribution of the Enacte Buget an Other Reports... 8 Section Two: The Executive s Buget Proposal...9 Estimates for the Buget Year an Beyon Estimates for Years Prior to the Buget Year Comprehensiveness The Buget Narrative & Performance Monitoring Aitional Key Information for Buget Analysis & Monitoring Section Three: The Buget Process...43 Executive s Formulation of the Buget Legislative Approval of the Buget Executive s Implementation of the Buget Executive s Year-En Report an the Supreme Auit Institution

4 Section One: The Availability of Buget Documents 4

5 Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Pre-Buget Statement Buget Summary Executive s Buget Proposal Supporting Buget Documents Citizens buget Enacte Buget In-Year Reports Buget Year Use Meium-Term Expeniture Framework & the 2005 Buget (Green Paper) Buget Speech 2005 by the Minister of Finance Estimates of Revenue & Expeniture for the 1 st Jan to 31 st Dec 2005 (Yellow Book) Complement an Graings of Posts in Ministries & Provinces to Support Estimates of Expeniture for the Year 2002 Not Available Estimates of Revenue & Expeniture for the 1 st Jan to 31 st Dec 2005 (Yellow Book) Macroeconomic Inicator, Ministry of Finance an National Planning 2004 an Mi-Year Report Mi Year Economic Review 2005 Year-En Report Auit Report Financial Report for the Year Ene 31 st Dec 2004, Economic Report 2004 Report of the Auitor-General on the Accounts of the Republic for the Financial Year Ene 31 st Dec 2003, Report on the Accounts of Selecte Parastatal Organisation for

6 Table 2. Internet Links for Key Buget Documents Please provie the Internet link for the ocument, or inicate one of these three answers: Not Prouce, Prouce, But Not Available to the Public, Publicly Available, But Not on the Internet. Buget Document Website Pre-Buget Statement Publicly Available, But Not on the Internet Buget Summary Publicly Available, But Not on the Internet Executive s Buget Proposal Publicly Available, But Not on the Internet Supporting Buget Documents Publicly Available, But Not on the Internet Citizens Buget Not Prouce Enacte Buget Publicly Available, But Not on the Internet In-Year Reports Publicly Available, But Not on the Internet Mi-Year Review Publicly Available, But Not on the Internet Year-En Report Publicly Available, But Not on the Internet Auit Report Publicly Available, But Not on the Internet Other Documents Publicly Available, But Not on the Internet Relevant Ministries & Departments Prouce, may be mae available to the public on request. 6

7 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, place Yes in the appropriate row below to inicate if the report is: Executive s Buget Proposal A. Not prouce, even for internal purposes Main ocument Buget summary* Supporting Document 1 Aitional Document 2 B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on Yes Yes Yes Yes Yes request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. 1. The release ate is known at least one month in avance 2. Avance notification of release is sent to users, meia 3. Release to public same ay as official release to meia Prebuget Prebuget Main ocument Executive s Buget Buget summary* Supporting Document 1 Aitional Document 2 Yes Yes Yes Yes Yes Citizens buget Yes Citizens buget 4. Available on the Internet free of charge 5. Free print copies available, limite istribution 6. Free print copies available, mass istribution 7. Reaily available outsie capital an/or big cities + 8. Written in more than one language 9. News conference is hel to iscuss release *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. Document 1: Complements an Economic Report Document 2: Financial Report & Report of the Auitor General 7

8 Table 4. Distribution of the Enacte Buget an Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, place a Yes in the appropriate row below to inicate if the report is: Enacte In-year Mi-year Year-en Auit report buget reports review report A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on Yes Yes Yes Yes Yes request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Enacte buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in avance 2. Avance notification of release sent to users, meia 3. Release to public same ay as official release to meia 4. Available on the Internet free of charge 5. Free print copies available, limite istribution Yes Yes Yes Yes 6. Free print copies available, mass istribution 7. Reaily available outsie capital/big cities + 8. Written in more than one language 9. News conference is hel to iscuss release + Mark Yes if access is available by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. Yes 8

9 Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year 9

10 Please mark your answer by placing the appropriate letter in the box to the right of the question. For all answers marke not applicable/other, please provie a brief explanation inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente. a Citation an/or comment: Yellow Book with respect to heas of expeniture, pages Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. b Citation an/or comment: Yellow Book, pages Zambia aopte activitybase bugeting in Although the 2005 buget stanarize some programs/activities from coes 01 to 06, programs coes from 07 to 99 are not compatible. 10

11 3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. b Citation an/or comment: While heas of expenitures are classifie accoring to aministrative functions, some heas of expeniture, sub-heas, an programs/activities are a mixe grill of aministrative, economic an functional (purpose of expeniture) classification. 4. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. a Citation an/or comment: Yellow Book, since the aoption of ABB, pages

12 5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Citation an/or comment: The Yellow Book only provies estimates for the current year (2005) an for the year prior (2004). However, estimates for at least two years beyon the buget year (2006 an 2007) are provie in the Meium-Term Expeniture Framework, the Green Paper, which is now an integral part of the buget process which makes me uncomfortable with your suggestion that this shoul not be use. The Yellow Book is but a etaile slice of the first year of the three-year Green Paper. Note 2 in the general notes of the Yellow Book states, The 2005 buget estimates are base on the Meium-Term Expeniture Framework. B is still ok but emphasis on MTEF may be misleaing because the buget oes not necessarily reflect MTEF-there are some variations. 6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. Citation an/or comment: See previous question. 12

13 7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. a Citation an/or comment: Yellow Book, pages xlix-l, li-l. 8. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the buget year? a. All sources of non-tax revenue are ientifie iniviually. b. Sources of non-tax revenue amounting to at least two-thirs of, but not all, nontax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. a Citation an/or comment: Yellow Book, pages l-li, lii-lv. 9. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Citation an/or comment: See question 6. 13

14 10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. Citation an/or comment: As above. 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. c Citation an/or comment: In the buget speech, both omestic an external ebt are presente. At the en of December 2004, total foreign ebt stock stoo at US$6.8 billion. Researcher response: The correct reference is page 26. The cut-off perio in the Economic Report is not clearly state, it just mentions en of year. I am also not sure whether the operational efinitions in both reports are the same which seems most unlikely. The Economic Report of 2004 inicates that external ebt at the en of the year was US $7.1 billion (page 27). The Researcher has cite from the buget speech, which shows the iscrepancy in the government s own ocuments. 14

15 12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). Citation an/or comment: The buget speech oes. In 2005, the omestic ebt service was K850 billion, the foreign ebt service was K193 billion an amortization was K384 billion, page 15. a 13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. c Citation an/or comment: The buget speech oes (interest payments on omestic ebt an interest plus principle payments of foreign ebt are provie separately), see above. 15

16 14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. c Citation an/or comment: Projections for GDP, interest rates, inflation, etc., are provie, though they are selective. For instance, projections on employment/unemployment projections are never given, probably because they are more ifficult to attain. See paragraphs of the 2006 buget speech. 15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. Citation an/or comment: 16

17 16. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect expenitures? a. Yes, extensive information on the impact of policy proposals on expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on expenitures is not presente. c Citation an/or comment: See buget speech, pages 14 to 18. For example, In its quest for creating wealth an reucing poverty, the Government proposes to spen a total of K9, billion or percent of GDP in 2005 (page 14). 17. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. c Citation an/or comment: See buget speech, pages 18 to 22. For example, Mr. Speaker, last year the top rate of Pay As you Earn (PAYE) was raise in an effort to reuce the financing gap.. Mr. Speaker, having consiere the various representations as well as to provie more take-home pay for the working class, I propose to reuce the top rate from 40 percent to 37.5 percent in In aition, I have raise the exempt threshol from K260,000 to K280,000 per month (page 19). 17

18 Estimates for Years Prior to the Buget Year 18. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit for BY-1. b. Expenitures are classifie by aministrative unit for BY-1, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit for BY-1, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente for BY-1. a Citation an/or comment: Yellow Book, pages Yes, the situation has improve because 2004 was the 1 st year of aoption of Activity Base Buget (ABB); as such no previous year estimates were provie then ue to the way the buget was presente. For 2005, estimates from previous years have been provie in the same format. 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. b Citation an/or comment: As above. 18

19 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year proceeing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. b Citation an/or comment: As above. 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. b Citation an/or comment: As above. 19

20 22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. a Citation an/or comment: 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Citation an/or comment: 20

21 24. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. Citation an/or comment: 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. b Citation an/or comment: The Yellow Book buget estimates for BY-1 are provie; this represents at least 50% of actual outcomes of the previous year even though the ata from the past 12 months are provie. BY-1 is the most recent year presente, (i.e. Jan-Dec) but they may only reflect about 50% of actual outcomes. The b response is in line with the observation in the citation. 21

22 26. Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prior-year estimates are presente. Citation an/or comment: Notably, the 2004 buget containe no prior-year ata; ue to format changes, no ajustments were mae to 2003 expeniture recors to allow comparison. 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. a Citation an/or comment: The Yellow Book oes, pages xlix-l, li-l. 22

23 28. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the year preceing the buget year (BY-1)? a. All non-tax revenues are ientifie iniviually for BY-1. b. Non-tax revenues amounting to at least two-thirs of, but not all, non-tax revenue for BY-1 are ientifie iniviually. c. Non-tax revenues amounting to less than two-thirs of all non-tax revenues for BY-1 are ientifie iniviually.. No non-tax revenues are ientifie iniviually for BY-1. a Citation an/or comment: Yellow Book, pages l-li, lii-lv. 29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. a Citation an/or comment: Yellow Book. 30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Citation an/or comment: 23

24 31. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. Citation an/or comment: 32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. Citation an/or comment: Yellow Book. 24

25 33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. b Citation an/or comment: Buget speech. foreign ebt stock at en-december 2004 was US$6.8 billion having risen from US$6.38 billion in 2003 (page 4). 34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. Citation an/or comment: Only BY-1 information is provie in the buget an in the Yellow Book. 25

26 Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. Citation an/or comment: 36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. Citation an/or comment: Yellow Book. Researcher response: The answer shoul be maintaine at for the following reasons: a) The cut-off perio for the questionnaire is 2005 not 2006 as Peer Reviewer Two seems to suggest. b) I mae reference to page 471 of the 2006 Yellow Book; there is no transfer from Mpongwe District Health Management to University Teaching Hospital (UTH). What is there is an activity 2 which provies for provision of 1 st level referral services. This oes not mean that Mpongwe will transfer K374 million to UTH, but rather shows what Mpongwe itself will spen with respect to referral cases to first level hospitals. A more appropriate response to this question woul be b. E.g. in the 2006 Yellow Book page 471, there is a transfer to the University Teaching Hospital (UTH) an UTH is an autonomous boy. IBP Comment: IBP eitors chose answer to maintain consistency of assumptions across countries. 26

27 37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. Citation an/or comment: The government no longer provies subsiies to public corporations. If this was one, it woul be reflecte in the buget. However, there are instances when it provie loans to some parastatals, an tax incentives an concessions to private companies. Researcher response: I have taken note of the comment but still maintain the answer. I have interprete public corporations in this context to mean parastatals which are solely or partially owne by the government to make profit an woul exclue public or government-owne (100%) institutions such as the Zambia National Broacasting Corporation (ZNBC), the University of Zambia, an the University Teaching Hospital which are grant-aie or government-supporte. The government of the Republic of Zambia (GRZ) is encouraging these institutions not to be 100% epenant on it in terms of revenue/income but to remain government-owne. If you agree on the change of efinition to inclue ZNBC an similar boies as suggeste by Peer Reviewer 2, I woul amen the answer to c. However, uner the present circumstances I prefer. A more appropriate response to this question woul be b. E.g. on page 329 of the 2006 Yellow Book, there is a transfer to Zambia National Broacasting Corporation, a publicly-owne corporation. IBP Comment: IBP eitors chose to maintain consistency of assumptions across countries. 27

28 38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. c Citation an/or comment: Yellow Book. Program coe 03 shows support to institutions which inclue quasi-government institutions. Page 967, program coe 3 shows allocations to the Coffee Boar of Zambia an to the Tobacco Boar of Zambia, among others. 39. Does the executive's buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. Citation an/or comment: 28

29 40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. Citation an/or comment: 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. Citation an/or comment: 42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. Citation an/or comment: 29

30 43. Does the executive s buget or any supporting buget ocumentation present information on future liabilities, such as civil service pensions? a. Yes, extensive information on future liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key future liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on future liabilities is not presente. Citation an/or comment: Researcher response: The comment from Peer Reviewer Two is note, but I still maintain the answer. Peer Reviewer 2 is focusing on the 2006 buget not the 2005 buget. Even then, the comment still supports answer, not c, as it points out what the government of the Republic of Zambia intens to spen in 2006 (current year, ie, BY) not 2007 (BY+1). The key wor here is future not present. A more appropriate response to this question woul be c. For example, paragraph 105 of the 2006 buget speech gives the amount that the government woul spen on public service pension IBP Comment: IBP eitors chose answer to maintain consistency of assumptions across countries. 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an in-kin? a. All sources of onor assistance are ientifie iniviually. b. At least two-thirs of, but not all, sources of onor assistance, are ientifie iniviually. c. Less than two-thirs of sources of onor assistance are ientifie iniviually.. No sources of onor assistance are ientifie iniviually. b Citation an/or comment: They o to the extent that onors are transparent. There are efforts unerway by the Ministry of Finance an National Planning to capture all onor inflows. 30

31 45. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. Citation an/or comment: 46. Does the executive s buget or any supporting buget ocumentation ientify all earmarke revenues? a. All earmarke revenues are ientifie iniviually. b. At least two-thirs of, but not all, earmarke revenues are ientifie iniviually. c. Less than two-thirs of earmarke revenues are ientifie iniviually.. No earmarke revenues are ientifie iniviually. a Citation an/or comment: Page liv uner Exceptional Revenue, the Yellow Book shows fuel levy an meical, both of which are earmarke revenues. Another is excise on electricity, recore on page xlix uner Customs an Excise. 31

32 47. What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. Citation an/or comment: The researcher marke the response as b. Defense Intelligence an Zambia Securities Intelligence account for 1.5% of the buget, base on the calculations from the Yellow Book. Figures obtaine from pages 778, 781 an Researcher response: I have taken note of the comment an totally agree with it. It applies to all countries. My response is base on what is reflecte in the buget an hence objective. We shoul avoi speculation an therefore maintain the answer b. A more appropriate response to this question woul be. My view is that there is much more information in the buget than meets the eye, most of which is isguise in other expeniture lines; for instance, the buget oes not show how much is spent on the presient s health problems but it is common knowlege that the tax payer is paying a lot towar the presient s health. Refer to the Post newspaper s eitorial of Thursay 15 th June IBP Comment: IBP eitors chose answer in light of the peer reviewer an researcher comments. These comments seem to suggest that the amount that is kept secret from the public is not possible to calculate with great certainty, suggesting that the the percentage is not available to the public. 32

33 The Buget Narrative & Performance Monitoring 48. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals, by aministrative unit (or functional category), for the buget year? a. Yes, extensive information on the link between the buget an the government s state policy goals, by aministrative unit (or functional category) is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the link between major policy goals an the buget, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals is not presente. c Citation an/or comment: The buget speech provies the information at an aggregate level but not in aministrative or functional etail. Researcher Response: Peer Reviewer Two s comment still supports the answer, not b. The comment is a policy objective (broa as it may be) not a goal, which the question refers to. The issue is how oes an 18% increase in allocation to economic sectors translate into increase economic growth? A more appropriate response to this question woul be b. Refer for example to the 2006 buget speech which states Mr. Speaker, in line with the Government s objective of enhancing broa-base economic growth, we are proposing to spen K1, billion or 18 percent of the total buget in the economic sectors. IBP Comment: IBP eitors chose answer c to maintain consistency of assumptions across countries. 33

34 49. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals for a multi-year perio (for at least two years beyon the buget year)? a. Yes, extensive information on the link between the buget an the government s state policy goals over a multi-year perio is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the major policy goals, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals over a multi-year perio is not presente. c Citation an/or comment: A more appropriate response to this question woul be b. In the last 3-4 years, government has been referring to the Poverty Reuction & Pro-poor economic growth, a multi-year policy goal, as the basis of the buget. IBP Comment: IBP eitors chose response c to maintain consistency of assumptions across countries. 50. Does the executive s buget or any supporting buget ocumentation present nonfinancial ata, such as the number of beneficiaries, for expeniture programs? a. Non-financial ata are presente for all programs. b. Non-financial ata are presente for programs representing at least two-thirs of, but not all, expenitures. c. Non-financial ata are presente for programs representing less than two-thirs of expeniture.. No non-financial ata are presente. Citation an/or comment: 34

35 51. Are the non-financial ata presente useful for assessing how an expeniture program is performing? a. The non-financial ata are very useful for assessing program performance. b. The non-financial ata are mostly useful for assessing program performance. c. The non-financial ata are somewhat useful for assessing program performance.. No non-financial ata are provie or they are not useful for assessing program performance. Citation an/or comment: 52. Does the executive s buget or any supporting buget ocumentation contain performance inicators for expeniture programs? a. Performance inicators are presente for all programs. b. Performance inicators are presente for programs representing at least twothirs of, but not all, expenitures. c. Performance inicators are presente for programs representing less than twothirs of expenitures.. No performance inicators are presente. Citation an/or comment: 53. Are the performance inicators sufficiently well esigne, such that one can assess whether there has been progress towar meeting policy goals? a. All performance inicators are well esigne. b. Most performance inicators are well esigne. c. Some performance inicators are well esigne, but most are not.. No programs have performance inicators, or they are not well esigne. Citation an/or comment: 35

36 54. Are performance inicators use in conjunction with performance targets presente in the executive s buget or any supporting buget ocumentation? a. All performance inicators are use in conjunction with performance targets. b. Most performance inicators are use in conjunction with performance targets. c. Some performance inicators are use in conjunction with performance targets, but most are not.. No performance inicators are use in conjunction with performance targets. Citation an/or comment: 55. Does the executive s buget or any supporting buget ocumentation present information on policies (both proposals an existing commitments) in at least the buget year that are intene to benefit irectly the country s most impoverishe populations? a. Yes, extensive information on policies intene to alleviate poverty is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policies intene to alleviate poverty, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on policies intene to alleviate poverty is not presente. c Citation an/or comment: See the buget speech. In its continue quest for creating wealth an reucing poverty, the Government proposes to spen. on poverty reucing programs, (page 14). 36

37 Aitional Key Information for Buget Analysis & Monitoring Please note that the questions in this section ask about information that is generally available to the public. The information nee not be inclue in the executive s buget proposal or supporting ocuments, but may be foun in other ocuments issue by the executive. 56. Does the executive make available to the public a escription of the tax rate or fee scheule for all revenue sources? a. Yes, extensive information on tax rates an fee scheules is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the rates an fees for major revenue sources, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information is not presente. c Citation an/or comment: The PAYE scheule is provie in the buget speech. Other information can be purchase or can be mae available on request. 57. Does the executive make available to the public an analysis of the istribution of the tax buren? a. Yes, a etaile analysis of the istribution of the tax buren is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, an analysis is presente, highlighting key aspects of the istribution, but some etails are exclue. c. Yes, some analysis is presente, but it lacks important etails.. No analysis on the istribution of the tax buren is presente. Citation an/or comment: 58. Does the executive make available to the public an explanation of the conitions associate with assistance from international financial institutions (IFI)? a. Yes, extensive information on conitions associate with IFI assistance is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on conitions associate with IFI assistance is not presente. Citation an/or comment: However, conitionality of bilateral an multilateral 37