OPEN BUDGET QUESTIONNAIRE FRANCE

Transcription

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

2 This questionnire ws completed by: Nme: Michel Bouvier Orgniztion: GERFIP - Groupement Européen de Recherches en Finnces Publiques Address: Université Pris 1 Pnthéon-Sorbonne - 1 rue d'ulm PARIS - FRANCE Telephone: +33 (0) E-mil: gerfip@univ-pris1.fr 2

3 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE FRANCE Section One: The Avilbility of Budget Documents... 4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 6 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl... 8 Tble 4. Distribution of the Encted Budget nd Other Reports... 9 Section Two: The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond Estimtes for Yers Prior to the Budget Yer Comprehensiveness The Budget Nrrtive & Performnce Monitoring Additionl Key Informtion for Budget Anlysis & Monitoring Section Three: The Budget Process Executive s Formultion of the Budget Legisltive Approvl of the Budget Executive s Implementtion of the Budget Yer-end Report nd the Supreme Audit Institution

4 Section One: The Avilbility of Budget Documents 4

5 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Plese indicte the budget yer of the document used to complete the questionnire. If the document is not vilble to the public, plese stte, Not Avilble. Budget Documents Used in Completing the Questionnire As explined in the guide to the questionnire, documents from vriety of fiscl yers re referred to throughout the questionnire. Plese indicte below for which fiscl yer responses to questions relting to ech report or experience were bsed on. Budget Yer Used Pre-Budget Sttement 2008 Budget Summry 2007 Executive s Budget Proposl 2008 Supporting Budget Documents 2008 Citizens Budget 2008 Encted Budget 2007 In-Yer Reports 2007 Mid-Yer Report Not Avilble Yer-End Report 2007 Audit Report

6 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Plese provide the full title, dte nd Internet link for ll documents to be cited in Sections 2 & 3. If n Internet link is not vilble for the document, plese indicte one of these three nswers: Not Produced, Produced but Not Avilble to the Public, Publicly Avilble, but Not on the Internet. Budget Document Pre-Budget Sttement Budget Summry Executive s Budget Proposl Budget Document One in Support of the Executive s Budget Proposl Budget Document Two in Support of the Executive s Budget Proposl Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget Full Title, Dte, nd Internet Link Débt d'orienttion Budgétire June-July 2007 Projet de Loi de Finnces res_cles.pdf Februry September 2007 Evlution des voies et moyens September 2007 Rpport sur les prélevements obligtoires /RPO2008.pdf September 2007 Rpport économique socil et finncier /REF08_1.pdf /REF08_2.pdf Rpport sur l'étt de l fonction publique ublique.pdf September PLF2008/chiffres_cles_plf2008.pdf 6

7 Encted Budget EXT &dteTexte= December 2007 In-Yer Reports monthly reports, during 2007 Mid-Yer Review Not Produced Yer-End Report /joe_ _0176_0001.pdf June 2007 Audit Report Rpport sur les résultts et l gestion budgétire de l étt pour l nnée 2006 (Mi 2007) Certifiction des comptes de l étt. Exercice 2006.(Mi 2007) Other Documents Relevnt Ministries & Deprtments 7

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

10 Section Two: The Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer Plese mrk your nswer by plcing the pproprite letter in the box to the right of the question. For ll nswers mrked not pplicble/other, plese provide brief explntion indicting either why the nswer choices provided re not pplicble or why nother response would be more pproprite. 10

11 The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. Since 2006, ll the expenditures hve been clssified by dministrtive unit. Peer Reviewer One Peer Reviewer Two 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. Since 2006, the French budget clssifiction hs been by missions, progrms nd ctions, corresponding to interntionl stndrds. Peer Reviewer One Peer Reviewer Two 11

12 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. Article 5 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two 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. Peer Reviewer One Peer Reviewer Two 12

13 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). There is no multi-yer period presenttion in the min executive budget, but since 1999, Frnce s EU Member Stte, prepres n nnul stbility progrm nd submits it to the EU Commission nd the Council normlly by 1 December of ech yer. This nnul stbility progrm, presented to the Prliment (October N-1) within the scope of Economic, Socil nd Finncil Rpport, contins some estimtes of ggregte level of expenditures. Economic, Socil nd Finncil Rpport is nnexed to Executive's Budget Proposl. See lso Article 50 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Contrry to the comment, multi-yer period presenttion exists in the executive s budget proposl. This presenttion tkes plce in the chpter Les grndes orienttions de finnces publiques. Peer Reviewer Two Resercher Response: Peer Reviewer One is correct. The chpter les grndes orienttions des finnces publiques estimtes the ggregte level of expenditure presented for multi-yer period. 13

14 6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multiyer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. b There re some documents tht present more detil thn just the ggregte level for expenditures estimtes, but not by individul progrm. Peer Reviewer One Peer Reviewer Two 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. Article 3 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two 14

15 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, nontx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. Articles 1 nd 7 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two 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). There is document tht presents for multi-yer period estimtes figure "pre-budget sttements." Since 1999 Frnce should present every yer to EU Commission multiyer estimtion nd evlution of revenues. Peer Reviewer One Peer Reviewer Two 15

16 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. c There is no in-depth nlysis of revenue estimtes for multi-yer period, but it is possible to find some key figures in prliment's report document. Peer Reviewer One Peer Reviewer Two 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. There is specil informtion regrding government debt. See rticle 51 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two 16

17 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). Article 51 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two 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. There is one specil progrm on debt. Article 51 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two 17

18 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 pre-budget discussion, before the budget bill presenttion. See Article 51 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two 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. c Peer Reviewer One Peer Reviewer Two 18

19 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. There re indictors retined by Prliment for every single progrm. Peer Reviewer One Peer Reviewer Two 17. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. There re indictors retined by Prliment for every progrm tht shows how policy proposls in the budget ffect revenues. Peer Reviewer One Peer Reviewer Two 19

20 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. b See Article 37 of Constitutionl bylw N of 1 August 2001 on budget cts. Peer Reviewer One Peer Reviewer Two 19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. b Article 37 of Constitutionl bylw N of 1 August 2001 on budget cts Peer Reviewer One Peer Reviewer Two 20

21 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 operting section/cpitl section, ll expenditures re clssified by economic clssifiction. Peer Reviewer One Peer Reviewer Two 21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn two-thirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. In the scope of the nnul performnce report which is presented with ltest budget review ct. The result indictors of 2007 will be vilble on June Peer Reviewer One Peer Reviewer Two 21

22 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. Peer Reviewer One Peer Reviewer Two 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). There is document tht presents the estimtes of expenditures for the prior yer. Peer Reviewer One Peer Reviewer Two 22

23 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. Peer Reviewer One Peer Reviewer Two 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. In June the Government presents the documents tht show the implementtion BY-2 budget. Peer Reviewer One Peer Reviewer Two 23

24 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prior-yer estimtes re presented. Peer Reviewer One Peer Reviewer Two 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 the ltest budget review ct "loi de reglement" (which pproves executive budget ccounts). Peer Reviewer One Peer Reviewer Two 24

25 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 (see bove) Peer Reviewer One Peer Reviewer Two 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 Peer Reviewer Two 25

26 30. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenues presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte revenue re presented. b. No, such prior-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Peer Reviewer One Peer Reviewer Two 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 Peer Reviewer Two 26

27 32. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. Peer Reviewer One Peer Reviewer Two 33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. There is document nnexed to the budget tht shows debt informtion. Peer Reviewer One Peer Reviewer Two 27

28 34. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. Article 37 of Constitutionl bylw N of 1 August 2001 on budget cts Peer Reviewer One Peer Reviewer Two 28

29 Comprehensiveness 35. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on extr-budgetry funds?. Yes, extensive informtion on extr-budgetry funds is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key extr-budgetry funds, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on extr-budgetry funds is not presented. Socil Security (Helth Cre, Fmily subsidies, Poverty, Pensions) nd Locl Governments present their own budgets. Resercher s response to this question ws d. Peer Reviewer One A more pproprite response to this question would be. Even if Socil Security nd Locl Governments present their own budgets, the executive s budget presents extensive informtion bout them. This informtion tkes plce in the Rpport économique et finncier (issue 1, pp.81-87) nd in the Rpport sur les Prélèvements obligtoires. The executive s budget presents fiscl items of the Generl Government including ll sub-sectors (Centrl, Socil Security nd Locl Administrtions). Moreover, Socil Security budget estblished in wy similr to the executive s budget nd key elements hve included in the executive s budget. Peer Reviewer Two I gree tht the pproprite response to this question would be. The French procedures for estblishing the Socil Security budget re not n issue for trnsprency. It might be rgued tht it is b, (s Unemployment Cre might be). Answer e cn be voided s Socil Security is usul Extr-Budgetry Fund (EBF), so it is very comprble to the sitution in other countries (the rel specificity is tht this prticulr EBF is ruled by very strict procedures, precisely for the ske of trnsprency). However, it should be noted tht the reserch literture distinguishes between severl types of EBFs which rise quite different concerns in term of trnsprency. Answer d should be voided. Although the Socil Security budget follows specil procedure, it is very lrgely documented nd shows the exct sme high stndrds of trnsprency s the generl budget. The rel concern rised by the specificity of French Socil Security is neither bout the lck of disclosure of essentil informtion, nor bout the tretment of Extr-Budgetry Funds nd the scope of budget (questions 35, 110, 115), but rther bout the lck of unity of the public budget (see pge 3 of the IBP OBI Guide 2008). IBP IBP editors chose nswer, to mintin consistency with the criteri used for selecting nswers cross countries. 29

30 36. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on intergovernmentl trnsfers?. Yes, extensive informtion on intergovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key intergovernmentl trnsfers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on intergovernmentl trnsfers is not presented. b The informtion on intergovernmentl trnsfers is vilble during the yer (in budget documenttion just totl mount). Peer Reviewer One Peer Reviewer Two 37. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on trnsfers to public corportions?. Yes, extensive informtion on trnsfers to public corportions is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key trnsfers to public corportions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on trnsfers to public corportions is not presented. There is specific report tht presents informtion on trnsfers to public nd privte corportions in detil: "June budgétire = Opérteurs de l'ett" June budgétire = Ett ctionnire" Peer Reviewer One Peer Reviewer Two 30

31 38. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on qusi-fiscl ctivities?. Yes, extensive informtion on qusi-fiscl ctivities is presented, including both nrrtive discussion nd, where possible, quntittive estimtes. b. Yes, informtion is presented, highlighting key qusi-fiscl ctivities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on qusi-fiscl ctivities is not presented. b Informtion on qusi-fiscl ctivities is vilble, if not in budget documents, in specific documents, published by vrious dministrtions or by Stte Owned Enterprises. Peer Reviewer One Peer Reviewer Two 39. Does the executive's budget or ny supporting budget documenttion present informtion on finncil ssets held by the government?. Yes, extensive informtion on finncil ssets is presented, including listing of the ssets, discussion of their purpose, nd n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on finncil ssets is not presented. b If not in budget documenttion, the informtion is vilble by Internet. Peer Reviewer One Peer Reviewer Two 31

32 40. Does the executive's budget or ny supporting budget documenttion present informtion on non-finncil ssets held by the government?. Yes, extensive informtion on non-finncil ssets is presented, including listing of the ssets, nd (where possible) n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on non-finncil ssets is not presented. b If not in budget documenttion, the informtion is vilble by Internet. Peer Reviewer One Peer Reviewer Two 41. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on expenditure rrers?. Yes, extensive informtion on expenditure rrers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key expenditure rrers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on expenditure rrers is not presented. b If not in budget documenttion, the informtion is vilble by Internet. Peer Reviewer One Peer Reviewer Two 32

33 42. Does the executive s budget or ny supporting budget documenttion present informtion on contingent libilities (such s government lon gurntees)?. Yes, extensive informtion on contingent libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key contingent libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on contingent libilities is not presented. c Some informtion is vilble in the budget but not in detil. Peer Reviewer One Peer Reviewer Two 43. Does the executive s budget or ny supporting budget documenttion present informtion on future libilities, such s civil service pensions?. Yes, extensive informtion on future libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key future libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on future libilities is not presented. b There is specil document on civil service strength tht goes with the budget ct. Peer Reviewer One Peer Reviewer Two 33

34 44. Does the executive s budget or ny supporting budget documenttion provide detils on the sources of donor ssistnce, both finncil nd in-kind?. All sources of donor ssistnce re identified individully. b. At lest two-thirds of, but not ll, sources of donor ssistnce, re identified individully. c. Less thn two-thirds of sources of donor ssistnce re identified individully. d. No sources of donor ssistnce re identified individully. No donor countries in cse of Frnce, but individul dontions mounts re registered in the scope of implementtion. Resercher s response to this question ws e. Peer Reviewer One A more pproprite response to this question would be d. The totl mount of individul dontions exists nd registered in the fonds de concours item but no informtion bout sources re identified individully. e Peer Reviewer Two Resercher Response: Sources of donor ssistnce is revenue for developing countries. We cn not understnd fonds de concours like budget from donor ssistnce. In Frnce, except for lon, there is no donor ssistnce. A fonds de concours is n ccount for projects between public nd privte tresurer. IBP IBP editors chose nswer, e to mintin consistency with the criteri used for selecting nswers cross countries. 34

35 45. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on tx expenditures?. Yes, extensive informtion on tx expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key tx expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on tx expenditures is not presented. Every budget progrm contins the informtion of mount nd impct of tx expenditure. Peer Reviewer One Peer Reviewer Two 46. Does the executive s budget or ny supporting budget documenttion identify ll ermrked revenues?. All ermrked revenues re identified individully. b. At lest two-thirds of, but not ll, ermrked revenues re identified individully. c. Less thn two-thirds of ermrked revenues re identified individully. d. No ermrked revenues re identified individully. All ermrked revenues re identified individully in the scope of budgetry progrms. Peer Reviewer One Peer Reviewer Two 35

36 47. Wht percentge of expenditure in the budget yer is dedicted to spending on secret items relting to, for instnce, ntionl security nd militry intelligence?. One percent or less of expenditure is dedicted to secret items. b. Three percent or less, but more thn one percent, of expenditure is dedicted to secret items. c. Eight percent or less, but more thn three percent, of expenditure is dedicted to secret items. d. More thn eight percent of expenditure is dedicted to secret items, or the percentge is not vilble to the public. Less thn one percent of expenditures is dedicted to secret items. Peer Reviewer One Peer Reviewer Two 36

37 The Budget Nrrtive & Performnce Monitoring 48. Does the executive s budget or ny supporting budget documenttion explin how the proposed budget is linked to government s stted policy gols, by dministrtive unit (or functionl ctegory), for the budget yer?. Yes, extensive informtion on the link between the budget nd the government s stted policy gols, by dministrtive unit (or functionl ctegory) is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the link between mjor policy gols nd the budget, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the link between the budget nd the government s stted policy gols is not presented. Every single progrm presents its objectives nd performnce indictors retined by Prliment. Peer Reviewer One Peer Reviewer Two 49. Does the executive s budget or ny supporting budget documenttion explin how the proposed budget is linked to government s stted policy gols for multi-yer period (for t lest two yers beyond the budget yer)?. Yes, extensive informtion on the link between the budget nd the government s stted policy gols over multi-yer period is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the mjor policy gols, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the link between the budget nd the government s stted policy gols over multi-yer period is not presented. b Every progrm presents its objectives nd performnce indictors retined by Prliment, but in some cse the objectives indictors nd performnce indictors cn be chnged from one yer to nother. Peer Reviewer One Peer Reviewer Two 37

38 50. Does the executive s budget or ny supporting budget documenttion present nonfinncil dt, such s the number of beneficiries, for expenditure progrms?. Non-finncil dt re presented for ll progrms. b. Non-finncil dt re presented for progrms representing t lest two-thirds of, but not ll, expenditures. c. Non-finncil dt re presented for progrms representing less thn two-thirds of expenditure. d. No non-finncil dt re presented. b It depends on performnce indictors retined for ech progrm. Peer Reviewer One Peer Reviewer Two 51. Are the non-finncil dt presented useful for ssessing how n expenditure progrm is performing?. The non-finncil dt re very useful for ssessing progrm performnce. b. The non-finncil dt re mostly useful for ssessing progrm performnce. c. The non-finncil dt re somewht useful for ssessing progrm performnce. d. No non-finncil dt re provided or they re not useful for ssessing progrm performnce. b It depends on the pertinence of objectives nd performnce indictors. Frnce hs strted to follow performnce evlution only in Peer Reviewer One Peer Reviewer Two 38

39 52. Does the executive s budget or ny supporting budget documenttion contin performnce indictors for expenditure progrms?. Performnce indictors re presented for ll progrms. b. Performnce indictors re presented for progrms representing t lest twothirds of, but not ll, expenditures. c. Performnce indictors re presented for progrms representing less thn twothirds of expenditures. d. No performnce indictors re presented. Every progrm contins its objectives nd performnce indictors proposed by Government, discussed nd retined by Prliment. Peer Reviewer One Peer Reviewer Two 53. Are the performnce indictors sufficiently well designed, such tht one cn ssess whether there hs been progress towrd meeting policy gols?. All performnce indictors re well designed. b. Most performnce indictors re well designed. c. Some performnce indictors re well designed, but most re not. d. No progrms hve performnce indictors, or they re not well designed. Most indictors re well designed, but they re considered to be too numerous or inpproprite. The prliment decided, with the government, to reduce the number for b Peer Reviewer One Peer Reviewer Two 39

40 54. Are performnce indictors used in conjunction with performnce trgets presented in the executive s budget or ny supporting budget documenttion?. All performnce indictors re used in conjunction with performnce trgets. b. Most performnce indictors re used in conjunction with performnce trgets. c. Some performnce indictors re used in conjunction with performnce trgets, but most re not. d. No performnce indictors re used in conjunction with performnce trgets. The indictors re proposed by Government nd retined by Prliment. Peer Reviewer One Peer Reviewer Two 55. Does the executive s budget or ny supporting budget documenttion present informtion on policies (both proposls nd existing commitments) in t lest the budget yer tht re intended to benefit directly the country s most impoverished popultions?. Yes, extensive informtion on policies intended to llevite poverty is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policies intended to llevite poverty, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on policies intended to llevite poverty is not presented. There is no progrm or specil policies in Frnce intended to benefit the most impoverished popultion in sense of World Bnk policies, lthough we find the expenditures intended to benefit most impoverished popultion in the Socil Security budget. Peer Reviewer One Peer Reviewer Two Additionl Key Informtion for Budget Anlysis & Monitoring Plese note tht the questions in this section sk bout informtion tht is generlly vilble to the public. The informtion need not be included in the executive s budget proposl or supporting documents, but my be found in other documents issued by the executive. 40

41 56. Does the executive mke vilble to the public description of the tx rte or fee schedule for ll revenue sources, including commercil projects involving the privte sector?. Yes, extensive informtion on tx rtes, fees, roylties nd other revenues sources is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the rtes nd fees for mjor revenue sources, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion is not presented. The executive mkes vilble extensive informtion to the public in scope of Finnce Act nd t the sme time the informtion is vilble on: Peer Reviewer One Peer Reviewer Two 41

42 57. Does the executive mke vilble to the public n nlysis of the distribution of the tx burden?. Yes, detiled nlysis of the distribution of the tx burden is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, n nlysis is presented, highlighting key spects of the distribution, but some detils re excluded. c. Yes, some nlysis is presented, but it lcks importnt detils. d. No nlysis on the distribution of the tx burden is presented. The highlighted key spects re presented in the scope of the Finnce Act, nd the extensive informtion is vilble on & Resercher s Response to this Question ws b. Peer Reviewer One A more pproprite response to this question would be. The Rpport sur les prélèvements obligtoires (pp.31 nd following) presents extensive informtion nd the detiled nlysis of the tx sources. Peer Reviewer Two Resercher Response: We gree with PR One, tht the response should be. We mde mistke on distribution. The rpport sur les prélevements obligtoires presents n nlysis of the distribution of the tx burden. The most pproprite nswer is. IBP IBP editors chose nswer, to mintin consistency with the criteri used for selecting nswers cross countries. 42