OPEN BUDGET QUESTIONNAIRE KAZAKHSTAN

Transcription

1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE KAZAKHSTAN September 28, 2007 International Buget Partnership Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC

2 This questionnaire was complete by: Name: Fatima Janossova Organization: Sange Istitution Aress: Mamyr Almaty-Kazakhstan Telephone: , fax , fatima.janossova@gmail.com Web-site 2

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

4 Section One: The Availability of Buget Documents 4

5 Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement Not available Buget Summary 2008 Executive s Buget Proposal 2008 Supporting Buget Documents 2008 Citizens Buget Not available Enacte Buget 2007 In-Year Reports 2007 Mi-Year Report Not available Year-En Report 2006 Auit Report

6 Table 2. Key Buget Documents Use: Full Titles an Internet Links Please provie the full title, ate an Internet link for all ocuments to be cite in Sections 2 & 3. If an Internet link is not available for the ocument, please inicate one of these three answers: Not Prouce, Prouce but Not Available to the Public, Publicly Available, but Not on the Internet. Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Not prouce Prouce but Not Available to the Public The first speech of Minister of Economy an buget planning to Parliament was on It is not available to the Public. Buget Summary The secon speech of Minister of Economy an buget planning to Parliament was on It is publicaly available. (not a government web-site) There is no special ocument "Buget summary, but expert from Ministry of Economy an Buget planning refers to the Explanatory Notes for Parliament an the press release, which is publishing in the same time with the Buget proposal. Publicly Available, but not in the Internet Executive s Buget Proposal Vise-irector of Department of bugetary planning of Ministry of Economy an Bugetary Planning of the Republic of Kazakhstan (MEBP) Mrs. Rubashina sai that the Buget Proposal was not place on web-site of the Ministry in time ue to the technical reasons. At least it was not on the government web-sites, but everyboy coul get it by request. The Executives's buget proposal was issue on oc xls 6

7 This year only experts' comments with some igits were available in Internet to the Public an were iscusse in mass-meia. Actually, MEBP officials i not attempt to publish it somewhere else, besies the web-site of the Ministry. Buget Document One in Support of the Executive s Buget Proposal Buget Document Two in Support of the Executive s Buget Proposal Buget Document Three in Support of the Executive s Buget Proposal Publicly Available, but not in the Internet, ue to the technical problem with web-site (at least on ) Mi-term Fiscal policy of Kazakhstan Republic on , from # Publicly Available, but not in Internet, ue to the technical problem with web-site (at least on ) Mi-term Plan of Social-Economic Development on (secon stage) #754 Proucee but Not Avaliable to the Public Explanatory notes from MEBP to Parliament members, Citizens Buget Enacte Buget In-Year Reports Not Prouce The law of Republic of Kazakhstan "About republican buget on 2007" from #194-III 1. The report of Ministry of Finance Mrs Korzhova to Kazakhstan Government by results of execution of State buget for first 9 months of 2007, ter= &lang=rus an corresponing slies in MS Power point 0итогам%209%20месяцев%202007%20года(сводн%2 0корот6).ppt 2. Monthly reports are available in the Statistical bulletin of the Ministry of finance (MoF) =rus 3. Republican buget status ang=rus&vb=1&uin= &search=1 7

8 4. Information on execution of buget programs (subprograms) by report ata in the Statistical bulletin of the Ministry of finance (MoF) =rus for example for енный%20в%20правительство.xls 5. Information on republican buget execution at ter= &lang=rus 6. Information on republican buget programs (subprograms) execution by report ata at Report on consoliate buget of Republic of Kazakhstan excecution at =rus Mi-Year Review Not prouce 8

9 Year-En Report Prelimenary results of State buget 2006 execution (not only Republican buget) an corresponing slies in MS Power point: It is also available as current reports in the Statistical bulletin of the Ministry of finance (MoF) Revenue execution of the Republican buget, summary: igits: Auit Report Report on republican buget execution for 2006 presente on by Accounts Committee 1. Decree of Government of Republic of Kazakhstan from #677 "About mi-term fiscal policy methoical rules" 2. Orer of Minister of Finance "The structure of report ata on buget execution" from March, 26, финансов%20рк_от%2026%20марта%202007%20года_рус.oc Other Documents 3. Methoical recommenations on organisation an control financial reports on republican buget execution by Kazakhstan government 4. Scheule (plan) for formulating the republican buget on 2008 from January, 10, the only ocument presente on minplan.kz relate to 2008 year buget 5. Republican buget status at (Current stsus for half-year) =1&region=&year=2007&month=6 6. National Bank mi-annual report for 2007 "Balance of payments statement of Kazakhstan" Relevant Ministries & Departments Ministry of finance of the Republic of Kazakhstan Ministry of Economy an Bugetary Planning of the Republic of Kazakhstan 9

10 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, place Yes in the appropriate row below to inicate if the report is: Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget A. Not prouce, even for internal purposes Yes Yes Yes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on Yes Yes Yes request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Executive s Buget Prebuget Prebuget Main ocument Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget 1. The release ate is known at least one month in avance NA NA NA NA NA NA 2. Avance notification of release is sent to users, NA NA NA NA NA NA meia 3. Release to public same ay as official release to meia NA NA NA NA NA NA 4. Available on the Internet free of charge NA NA NA NA NA No 5. Free print copies available, limite istribution NA NA NA NA NA NA 6. Free print copies available, mass istribution NA NA NA NA NA NA 7. Reaily available outsie capital an/or big cities + NA NA NA NA NA NA 8. Written in more than one NA NA NA NA NA NA language 9. News conference is hel to iscuss release NA NA NA NA NA NA *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 10

11 Table 4. Distribution of the Enacte Buget an Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, place a Yes in the appropriate row below to inicate if the report is: Enacte buget In-year reports Mi-year review Year-en report Auit report A. Not prouce, even for internal purposes Yes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) Yes Yes Yes Yes For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Enacte buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in avance Yes Yes NA No No 2. Avance notification of release sent to users, meia No No NA No No 3. Release to public same ay as official release to meia Yes Yes NA Yes Yes 4. Available on the Internet free of charge Yes Yes NA Yes Yes 5. Free print copies available, limite istribution No Yes NA Yes Yes 6. Free print copies available, mass istribution No No NA No No 7. Reaily available outsie capital/big cities + Yes Yes NA Yes Yes 8. Written in more than one language Yes Yes NA Yes Yes 9. News conference is hel to iscuss release No No NA No No + Mark Yes if access is available by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 11

12 Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year Please mark your answer by placing the appropriate letter in the box to the right of the question. For all answers marke not applicable/other, please provie a brief explanation inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. 12

13 The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente. Refer to the attachement to the Buget proposal available at: a This is a regular prerogative of MEBP. Peer Reviewer One Peer Reviewer Two 2. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. Refer to the attachement to the Buget proposal available at: a This is a regular prerogative of MEBP. Peer Reviewer One Peer Reviewer Two 13

14 3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. Refer to the attachement to the Buget proposal available at: MEBP never publish economic classification for all expenitures in Buget proposal, but for in internal proposals in all relate ocuments this economical classification presents. Peer Reviewer One Peer Reviewer Two 4. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. Refer to the attachement to the Buget proposal available at: a We provie information for all program-level Peer Reviewer One Peer Reviewer Two 14

15 5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). Refer to Mi-term Fiscal policy avaliable at: page 3 (GDP in tenge) an page 32 (share of expenitures in GDP) a The agregate level of total expeniture is estimate as share of GDP, as well as expeiture by sphere. Peer Reviewer One Peer Reviewer Two 15

16 6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multiyear perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. Refer to Mi-term Fiscal policy avaliable at: pages c The expeitures by sphere of activity is presente Peer Reviewer One Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative) content in the ocument, which are presente to the Parliament. Peer Reviewer Two 16

17 7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. Refer to the attachement to the Buget proposal available at: a the 1 st page of file Peer Reviewer One Peer Reviewer Two 8. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the buget year? a. All sources of non-tax revenue are ientifie iniviually. b. Sources of non-tax revenue amounting to at least two-thirs of, but not all, nontax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. Refer to the attachement to the Buget proposal available at: a It is usual practice of MEBP Peer Reviewer One Peer Reviewer Two 17

18 9. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). Refer to Mi-term Fiscal policy avaliable at: page 11 The agregate level of total revenue is estimate as share of GDP. This igits concern only non-oil revenue, which have separate target (National fun) an separate prospects for (the same source, page 13). a Peer Reviewer One Peer Reviewer Two 10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. Refer to Mi-term Fiscal policy avaliable at: page 11 b Tax an non-tax revenue ivision is presente Peer Reviewer One For any funs, for example, transfers from national (oil) fun an other transfers are estimate for 3 years an transfers sum is known for all 3 years, which approve by the law. Peer Reviewer Two 18

19 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. Refer to Mi-term Fiscal policy avaliable at: page 36 accoring to the Buget Coe of Kazakhstan, when the government presents a buget proposal to Parliament, the hea of National bank presents own report as supporting ocument, where it presents the status of National ebt. however this report is not available in the Internet. National bank regularly publish its reports on its web-site with the government ebt status. For the instance, National Bank mi-annual report for 2007 "Balance of payments statement of Kazakhstan" b Peer Reviewer One Peer Reviewer Two 12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). Refer to the attachement to the Buget proposal available at: Sheet 2, line 510 a The functional group 14 contains the ebt service ammount, i.e. interest expeniture Peer Reviewer One Peer Reviewer Two 19

20 13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. Refer to Mi-term Fiscal policy avaliable at: page 36 c MEBP: Ministry of finance publish the ebt amount MEBP provies this information by parliamentarian request, but not by citisen request Peer Reviewer One Peer Reviewer Two 20

21 14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. Macroeconomic forecast is presente in Mi-term Plan for an in Mi- Term Fiscal policy report. b In the Plan it is presente not in easy-reaable form an not for all years (For example, unemployment rate is presente only for 2010, while there is its growth rate for ) There is no interest rate assumption in prognosis, as well as Peer Reviewer One Peer Reviewer Two 21

22 15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. Refer to Mi-term Fiscal policy avaliable at: pages 11, 12, 13 MEBP: it was before, in 2006 ocumetation, analyse, but now it is not presente. Researcher: The official bank rate (refinance rate) prognosis is missing. It shows by inirection the level of accommoating policy, i.e. the regulation of economics growth temp. Of course it epens on inflation rate an efficiency ratio. The inflation rate was forecaste at the 6-8%, but now we can observe it at the level at least 15%. Prognosis an analysis of construction, agriculture, inustry, communications, trae an transport outputs an monetization ratio of economy must be shown clearly in Mi-term Fiscal Policy also, not only in Mi-term Plan of Social-Economic Development, as an attachment in igits. c Also the influence of worl-wie market trens coul be shown. In the buget relate ocumentation we can see an preiction on the price of oil ($60/barrel - in Mi-Term Fiscal policy, but real price is $135/barrel - May, 2008), mentioning only price of oil, government proves the strong epenence of Kazakhstan on oil. This assumptions concerns only the National Fun of RK revenues. But, for example, the factor of increasing worl prices on some foo (sunflower oil, grains, etc.) has force to change the financial-economical policy, as shown in Also it's reasonable to preict aitional expenitures accoring to the Annual Presients' Message, such as "30 'breakthrough' projects, which nee big investments, an in buget ajustments in 2008 for BY they The Government suggests these projects financing to Parliament. Peer Reviewer One Peer Reviewer Two 22

23 16. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect expenitures? a. Yes, extensive information on the impact of policy proposals on expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on expenitures is not presente. Refer to Mi-term Fiscal policy avaliable at: pages 31 - tranferts from National Fun are aime to impee the non-oil eficit growth Peer Reviewer One Peer Reviewer Two 17. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. Refer to Mi-term Fiscal policy avaliable at: pages 11, 12 b The special attention in revenue policy is to the continuation of taxes' reucing (VAT&allowances to certain groups of tax payers) Peer Reviewer One : Peer Reviewer Two 23

24 Estimates for Years Prior to the Buget Year 18. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit for BY-1. b. Expenitures are classifie by aministrative unit for BY-1, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit for BY-1, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente for BY-1. Peer Reviewer One Peer Reviewer Two 24

25 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. There is no table with ynamics of expenitures by functional classification (in comparing with Mi-term Fiscal policy) Peer Reviewer One A more appropriate response to this question woul be a. Peer Reviewer Two Researcher s Response to this Question was. Researcher Response: I retain my view that is the most appropriate answer, because comment of Peer reviewer one refers to the buget ocumentation for 2006, information for 2006 an 2007 coul be get from buget relate ocuments on MEBP site. However in supporting buget ocumentation relate to 2008 buget year there was not expenitures classifie by functional classification for IBP IBP eitors chose answer to maintain the consistency of the assumptions use in selecting answers across the countries. 25

26 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. There is no publicly available ata on economic classification of buget, however accoring to MEBP, they prepare a buget with etaile economics classifications to the Parliament. Peer Reviewer One Peer Reviewer Two 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. Peer Reviewer One Peer Reviewer Two 26

27 22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. No BY-1 estimates are presente Researcher s Response to this Question was. Peer Reviewer One A more appropriate response to this question woul be a. On the site of Ministry of Finance there are upate expenitures for year beyon the buget year. egion=&year=2006&month=13 Peer Reviewer Two Researcher Response: I retain my view that is the most appropriate answer, because the link of reference inicate by peer reviewer one is relate to 2006 (BY- 2) an besie this, pointe information coul not be consiere as supporting ocumentation. IBP IBP eitors chose answer, to maintain the consistency of the assumptions use in selecting answers across the countries. 27

28 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). Refer to Mi-term Fiscal policy avaliable at: pages 28 b Peer Reviewer One Peer Reviewer Two 24. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. Refer to Mi-term Fiscal policy available at: pages 28, 34: Some information with analysis of expenitures for BY-2, BY-1, for example, transfers to local government, ynamics of expenitures on evelopment programs investments. Peer Reviewer One Peer Reviewer Two 28

29 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. Refer to Mi-Term Fiscal policy avaliable at: pages 32 Researcher s Response to this Question was. Peer Reviewer One A more appropriate response to this question woul be b. On the site of Ministry of Finance there are receipts an expenitures of 2003 year buget, more complete information contents since 2005 year. Peer Reviewer Two A more appropriate response to this question woul be. See my comment for question 18. IBP IBP eitors chose to maintain the consistency of the assumptions use in selecting answers across the countries. 29

30 26. Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prior-year estimates are presente. Peer Reviewer One Peer Reviewer Two 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. There is no anymore ynamics on taxes comparing to Mi-Term Policy Peer Reviewer One Peer Reviewer Two 30

31 28. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the year preceing the buget year (BY-1)? a. All non-tax revenues are ientifie iniviually for BY-1. b. Non-tax revenues amounting to at least two-thirs of, but not all, non-tax revenue for BY-1 are ientifie iniviually. c. Non-tax revenues amounting to less than two-thirs of all non-tax revenues for BY-1 are ientifie iniviually.. No non-tax revenues are ientifie iniviually for BY-1. Peer Reviewer One Peer Reviewer Two 29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. There is no anymore ata with estimation of BY-1 revenue, comparing to Mi-term Policy Peer Reviewer One Peer Reviewer Two 31

32 30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). There is no anymore ynamics on agregate revenue, comparing to Miterm Policy Researcher s Response to this Question was b. Peer Reviewer One A more appropriate response to this question woul be a. On the site of Ministry of Finance there are estimates of aggregate tax revenue since 2006 year. b Peer Reviewer Two Researcher Response: I chose my answer because the link of reference inicate by peer reviewer one coul not be consiere as supporting ocumentation IBP IBP eitors chose answer b to maintain the consistency of the assumptions use in selecting answers across the countries 32

33 31. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. Peer Reviewer One A more appropriate response to this question woul be a. Peer Reviewer Two Researcher Response: I chose my answer because the link of reference inicate by peer reviewer one coul not be consiere as supporting ocumentation. IBP IBP eitors chose answer to maintain the consistency of the assumptions use in selecting answers across the countries 33

34 32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. Peer Reviewer One A more appropriate response to this question woul be a. Peer Reviewer Two Researcher Response: I chose my answer because the link of reference inicate by peer reviewer one coul not be consiere as supporting ocumentation IBP IBP eitors chose answer to maintain the consistency of the assumptions use in selecting answers across the countries 33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. Refer to Mi-term Fiscal policy avaliable at: pages Management of State Debt, State Garantee an External Debt. с There is no anymore amount of government ebt in Me-term Fiscal policy report, comparing to Mi-term Policy, however information about the government ebt presente as a share of GDP for several years before BY. Peer Reviewer One Peer Reviewer Two 34

35 34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. The ata for BY-1 is presente as % to GDP in Mi-term Policy, page 36. researcher: there is no this option ("BY-1") in responses. so, probably it matches "a" Researcher s Response to this Question was c. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be. Researcher Response: I chose my answer because the amount of government ebt coul be calculate from GDP an share of ebt from the table in Mi Term Policy, page 36 for BY-7. But maybe I confuse the term actual outcomes. In this case I prefer to get more comments. IBP IBP eitors chose answer to maintain the consistency of the assumptions use in selecting answers across the countries 35

36 Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. Refer to Mi-term Fiscal policy available at: pages Revenues to NFRK as a part of consoliate buget. Explanations on National Fun of RK (functions an some history): in July 2006 all extra-bugetary funs were abrogate in Kazakhstan. The National Fun of RK ha became a part of consoliate buget system of RK on ( The last report on NFRK is ate 2006 ( The last press realise with the picture g=rus 36

37 36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. Refer to Mi-Term Fiscal policy available at: pages Part 7: Intergovernmental relations. Refer to the attachement to the Buget proposal available at: Sheet "затраты" Researcher: "a" if uner intergovernmental transfers we unerstan mostly transfers between central an regional bugets. However in Pre-buget Statement (or Speech) of Minister of Economics an buget planning there is mentioning about the Sustainable Development Fun "Kazyna" ( to create Fun of Funs "Kazyna Capital Management, subsiiary fun, an Kazyna's "nominal capital is to increase on 103,7 billion Tg, Kazyna is not mentione in the Mi-term Fiscal policy on , but in the attachement СПСЭР гг.xls (page 3. Уставные капиталы) to Mi-Term Plan of evelopment the first row is increasing of the nominal capital of Kazayna. a The reference on the speech of Minster to the Parliament is available (not a government web-site) FSD Kazyna consist of the following institutions: 1. Kazakhstan Development Bank 2. Investment fun of Kazakhstan 3. National Innovation fun 4. Small Entrepreneurship Development Fun 5. The state insurance corporation the State insurance corporation on insurance of export creits an investments Corporation for Export Development an Promotion 7. KazakhstanInvestmentPromotionCenter Kazinvest 8. Kazyna Capital Management SDF Kazyna has 100% of stock of all mentione above funs. Of course, it's an opportunity to have better conitions in market for these state institutions in comparing with private banks an other financial companies. Peer Reviewer One Peer Reviewer Two 37

38 37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. Refer to the attachement to the Buget proposal available at: Sheet "фин активы, "инвестпроекты" Increase of share capital coul be consiere as transfer to public corporations c Peer Reviewer One Peer Reviewer Two 38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. Peer Reviewer One Peer Reviewer Two 38

39 39. Does the executive's buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. Refer to the attachement to the Buget proposal available at: Sheet "фин активы, "поступ. от прод фин.акт" b Peer Reviewer One Peer Reviewer Two 40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. Peer Reviewer One Peer Reviewer Two 39

40 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. Peer Reviewer One Peer Reviewer Two 42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. Refer to Mi-term Fiscal policy avaliable at: pages 38 - Management of State Debt, State Garantee an External Debt. c Peer Reviewer One Peer Reviewer Two 40