OPEN BUDGET QUESTIONNAIRE RWANDA

Transcription

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

2 This questionnaire was complete by: Name: SAFARI Emmanuel Organization: CLADHO Aress: B.P KIGALI-RWANDA Telephone:

3 International Buget Partnership OPEN BUDGET QUESTIONNAIRE RWANDA 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... 8 Table 4. Distribution of the Enacte Buget an Other Reports... 9 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 Buget Summary Executive s Buget Proposal Supporting Buget Documents Citizens Buget Not Available Not Available Not Available Not Available Not Available Enacte Buget 2007 In-Year Reports Mi-Year Report Year-En Report Auit Report Not Available Not Available Not Available Not Available 5

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 Prouce but Not Available to the Public. Buget Summary Prouce but Not Available to the Public. Executive s Buget Proposal Prouce but Not Available to the Public. Buget Document One in Support of the Executive s Buget Proposal Prouce but Not Available to the Public. Buget Document Two in Support of the Executive s Buget Proposal Prouce but Not Available to the Public. Buget Document Three in Support of the Executive s Buget Proposal Prouce but Not Available to the Public. Citizens Buget Not Prouce 1. buget for 2007 Enacte Buget In-Year Reports 2. PRIMATURE, Official Gazette of the Republic of Rwana: Law etermining the state finances for the 2007 fiscal year, Year 45 no spécial bis of 31 st December Prouce but Not Available to the Public. Mi-Year Review Prouce but Not Available to the Public. 6

7 Year-En Report Prouce but Not Available to the Public. Auit Report Prouce but Not Available to the Public. Other Documents Official Gazettes of the republic of Rwana 2004, 2005, 2006 an Relevant Ministries & Departments 7

8 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 A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available Yes Yes Yes Yes Yes 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.) 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 Yes 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 NA 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. 8

9 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 B. Prouce for internal purposes, but not available Yes Yes Yes Yes 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 Yes Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Enacte buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in avance NA NA NA NA NA 2. Avance notification of release sent to users, meia NA NA NA NA NA 3. Release to public same ay as official release to meia NA NA NA NA NA 4. Available on the Internet free of charge NA NA NA NA NA 5. Free print copies available, limite istribution NA NA NA NA NA 6. Free print copies available, mass istribution NA NA NA NA NA 7. Reaily available outsie capital/big cities + NA NA NA NA NA 8. Written in more than one language NA NA NA NA NA 9. News conference is hel to iscuss release NA NA NA NA NA + 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. 9

10 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. 10

11 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. The executive s buget proposal is not available to the public. The buget calenar is mae for the ministry in charge of the buget, an this calenar is circulate among the various country institutions, but it is not communicate to civil society: for this reason it woul be ifficult to say when this proposal is table to the Parliament. Article 79 of the constitution of the republic of Rwana, establishes a ate for the presentation of the buget an other ocuments to the Parliament this ate being October 5. The same constitution inicates that the official publication ate of the enacte buget shoul be December 31 of each year. Notwithstaning what mentione above, this information (when the buget is table an approve) is not accessible to the public. The buget process requires one to be involve in it from the beginning to the en. Therefore, by informing the citizens on December 31 (an not before), the etermination of the priorities in the buget has not been participative, an this brings us to say that these ocuments are not available to the public Peer Reviewer One A more appropriate response to this question woul be a, since all aministrative units are there in etail Peer Reviewer Two The buget proposal for 2007 was available internally as well as to buget support onors. Almost all public expenitures were classifie by aministrative unit. I unerstan that this review is on the 2007 buget. The choice of this year is unfortunate an misleaing. It was this year when routines were change an there were extraorinary high turnover of key staff within the Ministry of Finance (Minister of Finance, Buget Director an others move on an there were several vacancies). This cause several isruptions an low quality in the buget work. Steps have been taken since then to streamline routines an to reinforce the MINECOFIN staff. In 2007, preparation of the 2008 buget clearly improve with the following ocuments publicly available an on time at the MINECOFIN s webpage ( Supporting Buget Documents, In-Year Reports, an Mi-Year Reports. An, consoliate financial statements was prouce, publishe at the Auitor General s website ( an on 11

12 March 3, 2008, presente to Parliament by the OAG. IBP IBP eitors chose answer,. In accorance with the criteria efine in the Guie to the Open Buget Questionnaire we efine publicly available information as that information which any an all citizens might be able to obtain through a request to the public authority issuing the ocument. Therefore having the buget proposal available only internally an to buget support onors, oes not qualify the ocument as publicly accessible accoring to the OBI methoology. Moreover, accoring to the Public Financial Management Performance Report (October 2007), local financial institutions state that they were unable to obtain the ocumentation at the time of the buget an therefore ha to rely on meia coverage of the buget speech for the analysis of the buget iscussions. Although full meia coverage oes take place an some information is available on the government s website, a complete set of buget ocuments have not been available to the general public for the buget year 2007 at the time that they were uner consieration in legislature. The purpose of the IBP s Open Buget Initiative is to promote timely an simultaneously availability of bugetary ocuments to all intereste parties. Therefore, accoring to the principle of equitable access to information, which is one of the criteria of the OBI methoology applie for selecting the answers for all countries, we consier the Executive s Buget Proposal as not available, an therefore we retain answer for all questions relate to this ocument 12

13 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. Peer Reviewer One A more appropriate response to this question woul be a, because functional classifications follow international stanars Peer Reviewer Two Yes, in particular the 2008 buget, but also the 2007 buget proposal gave a functional classification of health an eucation expeniture. IBP IBP eitors chose answer, See explanation uner Question 1 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. Peer Reviewer One A more appropriate response to this question woul be a since the buget is also presente as Expeniture by Economic Nature. Peer Reviewer Two All expenitures are classifie by economic classification, but the categorization in 2007 was not 100% compatible with GFS international stanars. IBP IBP eitors chose answer, See explanation uner question 1 13

14 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. Peer Reviewer One A more appropriate response to this question woul be, a : Buget by Program, Sub Program an Project Peer Reviewer Two A more appropriate response woul be c. Program-level ata were presente, but for less than two-thirs of expenitures. IBP IBP eitors chose answer, See explanation uner question 1 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). The executive s buget is not accessible to the public. Peer Reviewer One A more appropriate response to this question woul be, a, because buget estimations are available b Peer Reviewer Two A more appropriate response to this question woul be a. Yes, multi-year estimates are normally presente in the Government s Buget Framework Paper. Due to high turnover of MINECOFIN staff uring 2007 buget preparation, the 2007 buget proposal is the only buget since 2002 that was not presente with a multi-year perspective. IBP IBP eitors chose answer, b See explanation uner question 1 14

15 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. This information is not presente because it has to be revise each time. We got this information from MINECOFIN in the unit of buget an planning. Peer Reviewer One A more appropriate response to this question woul be, b, multi-year estimates for a number of programs. Peer Reviewer Two A more appropriate response to this question woul be, "b." With the exception of the 2007 buget proposal, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. IBP IBP eitors chose answer, See explanation uner question 1 15

16 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. Page 27 of the gazette mentions the tax revenue but the big issue is that this information is not accessible to the public. Peer Reviewer One A more appropriate response to this question woul be, a all sorts of taxes an other revenues (like number plate fees) are clearly specifie Peer Reviewer Two A more appropriate response to this question woul be a. All sources of tax revenue are ientifie iniviually. IBP IBP eitors chose answer, See explanation uner question 1 16

17 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. Page 27 of the gazette mentions also sources of non-tax revenue but the executive's buget is not accessible to the public. Peer Reviewer One A more appropriate response to this question woul be a, as all revenue is liste incluing grants. Peer Reviewer Two A more appropriate response to this question woul be c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually. IBP IBP eitors chose answer, See explanation uner question 1 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). The buget ocument mentions estimates of aggregate revenue of 2007 at the page number 12 of the official gazette of the republic of Rwana in 2007 but the issue is also that the executive's buget is not easily accessible to the public. b Peer Reviewer One A more appropriate response to this question woul be a, as the Buget Framework paper contains all this information. Peer Reviewer Two A more appropriate response to this question woul be a. Yes, normally multi-year estimates of aggregate revenue are presente in the Buget Framework Paper. But ue to extraorinary high staff turnover uring 2007 buget preparation, no BFP was presente that year. IBP IBP eitors chose answer, b See explanation uner question 1 18

19 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. On the page number 12, it is mentione only estimates of aggregate revenue but no more etails on it. Peer Reviewer One A more appropriate response to this question woul be a, see Buget Framework Paper. Peer Reviewer Two A more appropriate response to this question woul be a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). But ue to extraorinary high staff turn-over uring 2007 buget preparation, no BFP was presente that year. IBP IBP eitors chose answer, See explanation uner question 1 19

20 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. Yes, but for 2007 only but not accessible to the public. Peer Reviewer One A more appropriate response to this question woul be a. Debts to iniviual agencies are liste. Peer Reviewer Two No, no information on the stock of ebt was inclue in 2007, but the buget framework paper for inclues etaile information on the ebt. IBP IBP eitors chose answer, See explanation uner question 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). No information relate. Peer Reviewer One A more appropriate response to this question woul be a. b Peer Reviewer Two A more appropriate response to this question woul be a. Yes, interest payments on the ebt are presente. IBP IBP eitors chose answer, b. See explanation uner question 1 20

21 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. This information is available in other rules which are not accessible to the public. Peer Reviewer One A more appropriate response to this question woul be a. Peer Reviewer Two No, no information on the composition of the ebt was inclue in 2007, but the buget framework paper for inclues it. IBP IBP eitors chose answer, See explanation uner question 1 21

22 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. No, but you can fin them in other rules which are not accessible to the public. Peer Reviewer One A more appropriate response to this question woul be b. The buget is influence an iscusse in the light of macroeconomic changes an the national evelopment plan Vision 2010 an the PRSP papers. Peer Reviewer Two This was not the case for the 2007 buget, but this was an exception. All other years ( an 2008), this is inclue in the BFP. The BFP was not public to a general auience (although it was always release an iscusse with buget support onors) until May 2008 when it was release in English on the MINECOFIN webpage. IBP IBP eitors chose answer, See explanation uner question 1 22

23 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. Peer Reviewer One Peer Reviewer Two 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. Peer Reviewer One Peer Reviewer Two 23

24 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. Peer Reviewer One A more appropriate response to this question woul be b. It is iscusse how the membership in the East African Community affects revenues from customs. Peer Reviewer Two As a Buget Framework Paper was not prouce for the buget 2007, this was not inclue. For 2008, when a BFP was prouce (but not poste on the MINECOFIN website until May 2008), some information is presente but it lacks important etails. One example is a short iscussion about the Government s ai policy. IBP IBP eitors chose answer, See explanation uner question 1. The executive s buget proposal is consiere to be not publicly available accoring to the efinition of public availability escribe in the Guie to the Open Buget Questionnaire. Moreover, the Buget Framework Paper is consiere to be a Pre-Buget Statement, but not a supporting ocument to the executive s buget proposal. This is because the BFP is presente to the Cabinet in July an it escribes, among other elements, the resource package available in the meium run, the anticipate costs of strategic policy options an the assumptions unerlying the annual buget proposal. On its basis the raft buget law is prepare. In October, the BFP is then presente to the Parliament together with the Draft Buget Law. However, the BFP that is presente to the Parliament is not upate from the original ocument that is presente in July to the Cabinet. For this reason, it must be consiere a pre-buget statement an not a supporting buget ocument. 24

25 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. In our buget ocument, the information which is presente concerns only the current year only an the accessibility of the executive's buget is not official to the public. Peer Reviewer One A more appropriate response to this question woul be a, as all 2006 ata is available by unit. Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on policy choices in the BFP that presents an compares expenitures for BY-1. This is mae in a programmatic approach (that is, NOT aministrative classification) with sectors an sub-sectors connecte to the Government s Poverty Reuction Strategy an Vision 2020 IBP IBP eitors chose answer, See explanation uner question 1 an

26 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. No information for the last year in our buget ocument. Peer Reviewer One A more appropriate response to this question woul be a, see above. Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on policy choices in the BFP that presents an compares expenitures for BY-1. This is mae in a programmatic approach with sectors an sub-sectors connecte to the Government s Poverty Reuction Strategy an Vision 2020 IBP IBP eitors chose answer, See explanation uner question 1 an

27 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. No information relate in our buget ocument. Peer Reviewer One A more appropriate response to this question woul be a, see above. Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on policy choices in the BFP that presents an compares expenitures for BY-1. This is mae in a programmatic approach (that is, NOT economic classification) with sectors an subsectors connecte to the Government s Poverty Reuction Strategy an Vision 2020 IBP IBP eitors chose answer, See explanation uner question 1 an

28 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. No information relate because the buget ocument presents only information for Peer Reviewer One A more appropriate response to this question woul be a. Again, all 2006 information is available. Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on policy choices in the BFP that presents an compares expenitures for BY-1. This is mae in a programmatic approach (consiering 100% of totally bugete expenitures) with sectors an sub-sectors connecte to the Government s Poverty Reuction Strategy an Vision 2020 IBP IBP eitors chose answer, See explanation uner question 1 an

29 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. This system is not use in our buget esigning. Peer Reviewer One Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on policy choices in the BFP that presents an compares expenitures for BY-1. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. IBP IBP eitors chose answer, See explanation uner question 1 an 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). Not use in our buget paper an its annexes an the executive s buget itself is not accessible to the public. b Peer Reviewer One Peer Reviewer Two No, such prior-year estimates of aggregate expeniture were not presente for the 2007 buget an nor is it presente prior or after 2007 buget. 29

30 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. This information is not available in our buget ocument because the manner that is use to esign it, they on't mention such information. Peer Reviewer One Peer Reviewer Two No, such prior-year estimates of aggregate expeniture were not presente for the 2007 buget an nor is it presente prior or after 2007 buget. 30

31 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. The information presente concerns only Peer Reviewer One Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on policy choices in the BFP that presents an compares expenitures for BY-1. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. IBP IBP eitors chose answer,. See explanation uner question 1 an

32 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. No comparison between previous years an the current one because the way we use allows to present the information for Peer Reviewer One A more appropriate response to this question woul be a. The same classification an presentation is use. Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on policy choices in the BFP that presents an compares expenitures for BY-1. In that section, all BY-1 estimates have been ajuste to be comparable to the buget year ata. IBP IBP eitors chose answer,. See explanation uner question 1 an

33 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. The current buget ocument an its annexes on't show ifferent sources of tax revenue of the previous year an this information is not accessible to the public easily also. Peer Reviewer One A more appropriate response to this question woul be a. All iniviual taxes are liste for Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on Revise Buget Resource Envelope in the BFP that presents an compares revenues for BY-1, an where all tax revenues are ientifie iniviually for BY-1. IBP IBP eitors chose answer, See explanation uner question 1 an

34 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. You can t get this information through the buget ocument an its annexes. Peer Reviewer One A more appropriate response to this question woul be a. See above. Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on Revise Buget Resource Envelope in the BFP that presents an compares revenues for BY-1. No non-tax revenues are ientifie iniviually for BY-1. IBP IBP eitors chose answer, See explanation uner question 1 an

35 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. Peer Reviewer One Peer Reviewer Two Only information about the current year is inclue in the 2007 buget, but there is a section on Revise Buget Resource Envelope in the BFP that presents an compares revenues for BY-1. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. IBP IBP eitors chose answer, See explanation uner question 1 an In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Peer Reviewer One Peer Reviewer Two No, such prior-year estimates of aggregate revenue were not presente for the 2007 buget an nor is it presente prior or after 2007 buget. 35

36 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. We on't use this system in our buget esigning. Peer Reviewer One Peer Reviewer Two No, such prior-year estimates of aggregate revenue were not presente for the 2007 buget an nor is it presente prior or after 2007 buget. 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. We on't use this system in our buget esigning. Peer Reviewer One Peer Reviewer Two No, such prior-year estimates of aggregate revenue were not presente for the 2007 buget an nor is it presente prior or after 2007 buget. 36

37 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. We on't use this system in our buget esigning. Peer Reviewer One A more appropriate response to this question woul be a. All 2006 ata is available. Peer Reviewer Two No information on the stock of ebt in the buget ocuments for 2007, but there is a section on External an Domestic Debt in the BFP that presents extensive information on the level an composition of government ebt for the years preceing the buget year. IBP IBP eitors chose answer, See explanation uner question 1 an

38 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. In the buget ocument, it is mentione only the ebt of the year which means that if we are in 2007, the recent year of the ebt is Other information on ebt of Rwana is stipulate in other rules. Peer Reviewer One Peer Reviewer Two No information on the stock of ebt in the buget ocuments for 2007, but there is a section on External an Domestic Debt in the BFP that presents extensive information on the level an composition of government ebt for the years preceing the buget year. The most recent information on external ebt is BY-2. On omestic ebt, the most recent information is BY-1. IBP IBP eitors chose answer, See explanation uner question 1 an

39 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. No extra-bugetary funs in the buget ocument but some public institutions can have its extra-bugetary funs epening on its resources. For example, higher learning institutions with ifferent services which eliver to the public an which generate interest. Peer Reviewer One Peer Reviewer Two Accoring to the PEFA report (October 2007), there are basically two kins of funs outsie of the buget ocuments: (i) Extrabugetary funs operate by the central government but with their own bank accounts an aitional sources of income outsie of public transfers via the buget. (ii) Off-buget onor funs, mainly in the form of projects, NGO transfers, in-kin foo ai, an onor stuies pai outsie of Rwana. A MINECOFIN stuy estimates the extra-bugetary public funs ((i) above) to about 4% of total expeniture or about US$ 34 million in Accoring to the PEFA report, off buget onor spening was about US$ 211 million or 40% of all onors spening. The PEFA note that while all loan-finance projects were inclue in government s fiscal reports, at least 50% of grant-finance projects were inclue. So, epening on how one efines extra-bugetary funs, the answer to Q35 is either that no information on extra-bugetary funs is provie, or that some information is presente, but it lacks important etails. The former is the case if offbuget onor funs are not efine as extra-bugetary funs. If those are inclue in the efinition, however, the answer is that some information is presente, but it lacks important etails since loan-finance projects are inclue in the buget ocuments. IBP IBP eitors chose answer, We consier extra-bugetary funs all activities, such as social security programs, that are off buget, an thus operate uner separate buget formulation an execution proceures, with their own chart of accounts. 39

40 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. Even if the executive's buget is not accessible to the public, the executive's buget shows intergovernmental transfers. This concerns the allocation of the buget to the central government an the local government. Accoring to the central government, the buget ocument mentions ifferent ministries an its buget but no important etails on it such as narrative iscussion. About the local government, the official gazette contains also all istricts an the buget for each but no more etails. Peer Reviewer One A more appropriate response to this question woul be a. Transfers between ministries an transfers to an from istrict governments are publicly available. (District Buget Execution 1 st Semester, Jan- June 2007) Peer Reviewer Two In aition to the researcher s comment, the Ministry of Finance an Economic Planning has publishe a report on 2007 execution of intergovernmental transfers. See Districts Transfers Execution 2007, poste 31 March 2008 on MINECOFIN s website ( IBP IBP eitors chose answer, See explanation uner question 1. 40

41 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. The Official Gazette of the republic of Rwana at 240 page, it is mentione the transfer to the public corporation "National Insurance Commission" for example but no more etails mentione an the other issue is that this information is not accessible to the public. Peer Reviewer One A more appropriate response to this question woul be c. Peer Reviewer Two Net Lening refers to gross payments by Government to public enterprises for recapitalization, working capital an other restructuring requirements minus receipts from them by way of loan repayments an sale procees. So, some information is provie, but it lacks ALL etails. IBP IBP eitors chose answer, See explanation uner question 1. 41