OPEN BUDGET QUESTIONNAIRE FRANCE

Transcription

1 Interntionl Budget Project OPEN BUDGET QUESTIONNAIRE FRANCE October 2005 Interntionl Budget Project Center on Budget nd Policy Priorities 820 First Street, NE Suite 510 Wshington, DC

2 This questionnire ws completed by: Nme: MICHEL BOUVIER Orgniztion: GROUPEMENT EUROPÉEN DE RECHERCHES EN FINANCES PUBLIQUES (GERFIP) Address: Université Pris 1 Pnthéon-Sorbonne 1 rue d ulm, Pris Frnce Telephone: +33 (0) E-mil: gerfip@univ-pris1.fr Internet Website: 2

3 Interntionl Budget Project OPEN BUDGET QUESTIONNAIRE FRANCE Section One: The Avilbility of Budget Documents..4 Tble 1. Budget Yer of Documents Used in Completing Questionnire...5 Tble 2. Internet Links for Key Budget Documents...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.. 11 Estimtes for Yers Prior to the Budget Yer.. 20 Comprehensiveness.. 29 Budget Nrrtive nd Performnce Monitoring Additionl Key Informtion for Budget Anlysis & Monitoring 40 Section Three: The Budget Process Executive s Formultion of the Budget Legisltive Approvl of the Budget.. 51 Executive s Implementtion of the Budget.. 56 Executive s 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 2006 Budget Summry 2005 Executive s Budget Proposl 2005 Supporting Budget Documents 2005 Citizens Budget 2005 Encted Budget 2005 In-Yer Reports 2005 Mid-Yer Report 2005 Yer-End Report 2004 Audit Report

6 Tble 2. Internet Links for Key Budget Documents Plese provide the Internet link for the document, or indicte one of these three nswers: Not Produced, Produced, But Not Avilble to the Public, Publicly Avilble, But Not on the Internet. Budget Document Website Pre-Budget Sttement Documents Associted with the Pre-Budget Debte (Débt d orienttion budgétire): /2006/dob2006_tome1.pdf /2006/dob2006_tome2.pdf Budget Summry Executive s Budget Proposl Supporting Budget Documents ns_services-sircom-finnces_ett-lf2006-index.php Projet de loi de finnce initile 2006: ns_services-sircom-finnces_ett-lf2006-index.php Citizens Budget Encted Budget In-Yer Reports ctions_services-sircom-finnces_ett-plf-2006-index.php ervices-tresor_public-sme-nnee-sommire.php (monthly report) or rvices-budget-sitution_mensuelle-encours.php#depenses Mid-Yer Review Yer-End Report /cgf2005.htm 6

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

10 Section Two: the Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer 10

11 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. 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. Cittion nd/or comment: The resercher mrked this nswer s b. Some monetry trnsctions do not pper in the budget (ex. personl ccount). The nswer my be the most pproprite. Smll units re generlly ttched to n gency or to ministry. The new budget system (strting in 2006) presents ppropritions by missions (mostly ministries), progrms, ctions, titles nd ctegories (titles nd ctegories re n economic clssifiction). Progrms nd ctions re mpped to dministrtive units but the budget itself is not presented by dministrtive unit. It should be noted tht the French budget system is in trnsition, s the new system (LOLF) is being mde fully opertionl for the 2006 budget. More chnges re expected for the 2007 budget, but t lest questionnire fully bsed on the 2006 documents would cpture most of the new budget fetures. Even the finl ccounts for 2005 re the lst in tht formt. The ccounts for 2006 will follow the new procedures. IBP Comment: IBP editors chose the nswer to mintin consistency of dt cross countries. 11

12 2. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function. d. No expenditures clssified by function re presented. b Cittion nd/or comment: The French mode of budget presenttion devites little from interntionl stndrds. The new budget procedure, the LOLF, implies lot of evolution in the next yers. The new budget system (strting in 2006) presents ppropritions by missions (mostly ministries), progrms, ctions, titles nd ctegories (titles nd ctegories re n economic clssifiction). Progrms nd ctions cn be good bsis for functionl clssifiction of expenditures, but the budget itself is not presented by functions ccording to interntionl clssifictions. An pproprite response would be b. 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. Cittion nd/or comment: Article 5 of Constitutionl bylw No of 1 August 2001 on budget cts. 12

13 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. Cittion nd/or comment: Article 1 nd 7 of Constitutionl bylw No of 1 August 2001 on budget cts. 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). Cittion nd/or comment: The resercher mrked this nswer s c. There re some multi-yers estimtes of ggregte expenditure, but they re not exhustive. Strting few yers go, stbility progrm for public finnce hs been included in the budget proposl. This ws not, up to recently, very detiled presenttion of expenditures nd revenues. Nonetheless, this could qulify for nswer. IBP Comment: IBP editors chose the nswer to mintin consistency of dt cross countries. 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 multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. b Cittion nd/or comment: There is one document in which more detil is presented thn just the ggregte level for expenditures estimtes, but not for ll individul progrms. Peer Reviewer Comment: Such document my be consulted t: pge 100. It is lso compiled by the Europen Commission lter in the yer (for the 2006 budget, it ws compiled erly 2006). It is vilble in English t: - for ll Europen countries s well. 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. Cittion nd/or comment: Article 3 of Constitutionl bylw No of 1 August 2001 on budget cts. 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. Cittion nd/or comment: Article 1 nd 7 of Constitutionl bylw No of 1 August 2001 on budget cts. 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). Cittion nd/or comment: In fct, it is nnexed to the budget. Peer reviewer TWO Comment: 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 Cittion nd/or comment: The resercher mrked this nswer s b. There is one document prepred by the government tht presents multi-yer revenue estimtes. Resercher s Response to Peer Reviewer: A prlimentry report on tx nd socil contributions is discussed before the pre-budget discussion. There is no in-depth nlysis of revenues by different sources. A more pproprite response is c. Peer reviewer TWO Comment: Multi-yer estimtes of tx revenue re presented by sources but not non-tx revenue. An pproprite response would be c. IBP Comment: IBP editors chose the nswer c to mintin consistency of dt cross countries. This question is directed t evluting informtion produced by the executive, nd s such, documents issued by the prliment cnnot be considered for the purposes of nswering this question. 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. Cittion nd/or comment: There is specil informtion regrding government debt; see Article 51 of Constitutionl bylw No of 1 August 2001 on budget cts.² 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). Cittion nd/or comment: See Article 51 of Constitutionl bylw No of 1 August 2001 on budget cts. 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. Cittion nd/or comment: There is one specil progrm on debt in the budget; see Article 51 of Constitutionl bylw No of 1 August 2001 on budget cts. 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. Cittion nd/or comment: The mcroeconomic forecsts re presented nd explined to Prliment in June, before the budget bill presenttion. See Article 48 of Constitutionl bylw No of 1 August 2001 on budget cts. The Commission Economique de l Ntion (the ntion s economic commission) hs two meetings ech yer. One t the end of September with discussion of the economic forecst underlining the budget proposl nd one in mid-mrch for the revised forecst. The government expresses itself often bout the economic outlook during the yer. This dds to the mcroeconomic discussion in June. 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 Cittion nd/or comment: Some informtion is vilble on some importnt lterntive scenrios. No systemtic sensitivity nlysis is conducted. 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. Cittion nd/or comment: There re indictors retined by Prliment for every single progrm. The effect is documented nd n evlution of new mesures is proposed. This is n obligtion. However, some evlutions my be wrong, nd there re numerous exmples of this. For exmple, when the tobcco tx ws incresed, estimtion ws mde of 1 billion euros extr revenue. Due to the collpse in the consumption of tobcco (t lest vi officil sles circuits), extr revenue ppered to be 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. Cittion nd/or comment: Indictors re retined by Prliment for every single progrm; they show how policy proposls in the budget ffect revenues Sme s bove. 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 Cittion nd/or comment: See Article 37 of Constitutionl bylw No of 1 August 2001 on budget cts. Peer reviewer TWO Comment: 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 Cittion nd/or comment: The resercher mrked this nswer s. See Article 37 of Constitutionl bylw No of 1 August 2001 on budget cts. The nswer b is better response, s stted in the guide. Peer reviewer TWO Comment: IBP Comment: IBP editors chose the nswer b to mintin consistency of dt cross countries. 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. Cittion nd/or comment: See Article 37 of Constitutionl bylw No of 1 August 2001 on budget cts. In the sense of clssifiction nd operting section/ cpitl section, ll expenditures re clssified by economic clssifiction. 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. Cittion nd/or comment: See the nnul performnce report which is presented with the ltest budget review ct. In the budget proposl, every progrm is evluted nd indictors (English mening) re displyed for the current yer nd the previous one. As this is rther new, some indictors were not vilble in 2005 for previous yers. The nnul performnce review is nnexed to the budget proposl. See: in wht is clled les bleus (becuse, in ncient times, the cover for this publiction ws blue). Peer reviewer TWO Comment: 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. Cittion nd/or comment: The documents presented in June show the whole informtion for 12 month BY-1. It is updted nd well documented in the budget proposl t the end September. In fct, the June document is preview of the September one. It seems the initil comments ctully relte to BY-2. The budget documents present detiled expenditures for BY-1 s initilly forecsted. 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). Cittion nd/or comment: There is one document tht shows the estimtes of expenditure for three prior yers. At the ggregte level, informtion is shown nd discussed t: Full ggregte dt re vilble on INSEE t: 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. Cittion nd/or comment: One document shows the estimtes of expenditure for three prior yers in the sme wy s in the budget bill. INSEE, the sttisticl Agency ( produces ntionl ccounts nd public dministrtion ccounts (the Europen Commission is notified) for preceding yers. Scope is lrger thn the budget (becuse of locl budget nd socil budget), nd clssifiction is mde comprble for ech yer. This is not presented in the budget documents, but it is n importnt source for pst dt, vilble to the public t: At more detiled level (BY-1, BY-2), the full stte ccount is displyed t: Some informtion my (should) be displyed in detiled progrm-level presenttion t: but nothing systemtic here. The detiled budget documents present estimtes for FY-1 nd FY, nd ctuls for FY-2; is the correct nswer. 23

24 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. Cittion nd/or comment: In June the government presents the document tht show implementtion of the BY-2 budget. Actul outcome is BY-2. Moreover, INSEE, the sttisticl Agency ( produces ntionl ccounts nd public dministrtion ccounts (the Europen Commission is notified) for preceding yers, which re controlled, unified in concept nd scope, nd trnsmitted to Eurostt (the Sttisticl Office of the Europen Communities). Ech yer (usully in My), INSSE produces document, presenting officil ntionl public ccounts t the ggregte level for BY-2: Scope is lrger thn the budget (becuse of locl budget nd socil budget), nd clssifiction is mde comprble for ech yer. This is not presented in the budget documents, but it is n importnt source for pst dt, vilble to the public t: 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. Cittion nd/or comment: The government shows the dt with ll needed djustments. See bove. 24

25 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. Cittion nd/or comment: See the ltest budget review ct nd Article 37 of constitutionl bylw No of 1 August 2001 on budget cts. See bove. 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. Cittion nd/or comment: See the ltest budget review ct nd Article 37 of constitutionl bylw No of 1 August 2001 on budget cts. See bove. Welth ccounts re lso vilble t the INSEE website. They give n ggregte view of public ssets nd returns. 25

26 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. Cittion nd/or comment: The documents presented in June show ll the informtion for 12 month BY-1. The links quoted for expenditures give informtion bout revenues s well. Monthly revenues re for instnce vilble t: In documents presented in lte September, these dt re included. 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). Cittion nd/or comment: There is document tht shows the estimtes of expenditure for three prior yers. The budget proposl contins nlysis of ggregte revenues nd INSEE displys full dt. Links re bove. 26

27 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. Cittion nd/or comment: There is document tht shows the estimtes of revenue for three prior yers in the sme wy s in the budget bill. Links re bove; the system for revenues is the sme s for expenditures. 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. Cittion nd/or comment: See the document on budget implementtion presented in June nd Article 37 of Constitutionl bylw No of 1 August 2001 on budget cts. Sme remrk bout INSEE certifiction, with notifiction to Eurostt. 27

28 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. Cittion nd/or comment: A document nnexed to the budget presents debt informtion. See bove. 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. Cittion nd/or comment: See Article 37 of Constitutionl bylw No of 1 August 2001 on budget cts. I concur with the response, plese see bove. 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. Cittion nd/or comment: The resercher mrked this nswer s e. No extr-budgetry funds. The Socil Security (Helth Cre, Pensions, Fmily subsidies, Poverty) hs specific budget, estblished in wy similr to the budget lw. The first step is n executive proposl ( few weeks fter the budget proposl), then lw is encted. The Cour des Comptes (Court of Accounts) lso produces n udit nd specil uthority (Council of Wise) does mid-yer reports nd my pronounce budget wrnings if expense objectives re impossible to chieve. The Unemployment Cre hs specific system, which is not under stte control. It is mnged jointly by trde unions. This fund displys no budget documenttion, except yer-end reports nd forecsts. IBP Comment: IBP editors chose nswer to mintin consistency of ssumptions 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 Cittion nd/or comment: The informtion on intergovernmentl trnsfers is vilble during the yer (just totl mount, without ppropritions). There is full documenttion of trnsferred items. It is vilble for instnce t: (these documents were vilble in October 2005). They disply Les Junes (nnexes) providing full detil on those opertions. There re lso informtion on specil ccounts (like the ones used for privtiztion) nd on stellite ccounts ( 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. b Cittion nd/or comment: The resercher mrked the nswer s b. Some detils re excluded; it is not possible to foresee ll trnsfers A more pproprite response is. There is specific report (Rpport sur l Ett Actionire) tht presents ll this informtion in detil. This is not strictly speking budget or supporting budget document. IBP Comment: IBP editors chose the nswer b to mintin consistency of ssumptions cross countries, nd to reflect tht the report cited by Peer Reviewer One is not prt of the executive s budget proposl. 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 Cittion nd/or comment: Informtion on qusi-fiscl ctivities is vilble, if not in budget documents, in specific documents, published by vrious dministrtions or by stteowned enterprises. 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 Cittion nd/or comment: A more pproprite response would be. The informtion is quite extensive: (prt of it is in English). 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, discussion of their purpose, 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 Cittion nd/or comment: No specific informtion is vilble. The INSEE produces welth ccount for public sector. This is n ggregte view. 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 Cittion nd/or comment: Arrers re documented in ntionl ccounts (INSEE) t the ggregte level. 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 Cittion nd/or comment: There is some informtion vilble in the budget finl ccounts. Furthermore, there is document on stte debt nnexed to the budget. A more pproprite nswer is d. Contingent libilities re not prt of the French public ccounting culture. Some non-recurrent reports my document nd estimte some of these, but there is nothing systemtic. Some informtion is vilble in the budget finl ccounts, focusing on the gurnteed debt nd similr contingent libilities. A more pproprite nswer would be c 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. c Cittion nd/or comment: There is specil document on civil service strength tht goes with the budget ct. Sme s bove. 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. e Cittion nd/or comment: There re no donor countries in the cse of Frnce, but individul dontion mounts re registered in the scope of implementtion. 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. Cittion nd/or comment: Every single budget progrm contins informtion on the mount nd impct of tx expenditure. 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. Cittion nd/or comment: All ermrked revenues re identified individully in the scope of budgetry progrms. 34

35 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. Cittion nd/or comment: Less then one per cent of expenditure is dedicted to secret items, (in the prime minister s budget). Prt of the defense ministry budget should correspond to such items, fr lrger thn 1%. They re registered but not shown in gret detil. For instnce, pge 10 of the following document, you known tht militry intelligence (secret services re minly militry) will cost 374 millions euros: is thus ok. There my be some other items, so secret tht I do not know bout them, but tht would not exceed 1%, becuse it is hrd to dissimulte such items in the French budget. 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. Cittion nd/or comment: Every single progrm presents its objectives nd performnce indictors. Informtion is presented nd discussed extensively. Prliment s reports re done on economic policy nd budget proposls. The comment refers to the executive budget proposl. 35

36 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 Cittion nd/or comment: Every single progrm presents its objective nd performnce indictors, but in some cses the objective indictors nd performnce indictors cn be chnged from one yer to nother. In the Europen Union s stbility progrm frmework, the government presents n nlysis of the budget s evolution for the upcoming four yers. It is linked to forecst nd sometimes to sensitivity nlysis of the economic outlook. Such document my be consulted t: (pge 100). It is lso compiled by the Europen Commission lter in the yer (for the 2006 budget, it ws compiled erly 2006). It is vilble in English t: (for ll Europen countries s well.) 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 Cittion nd/or comment: It depends on performnce indictors retined for ech progrm. Non-finncil dt re presented, but this is not systemtic. However, one cn register lot of progress towrd full documenttion. Certinly t lest 2/3 of the progrms. The b response is pproprite. 36