International Budget Partnership OPEN BUDGET QUESTIONNAIRE Italy, September 2009
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1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Itly, September 2009 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street NE, Suite 510 Wshington, DC This questionnire ws completed by: Nme: Polo De Renzio nd Icopo Vicini Orgniztion: University of Oxford nd Actionid Itly Address: Telephone: nd E-mil:
2 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Section One: The Avilbility of Budget Documents... 3 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 4 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 5 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl... 7 Tble 4. Distribution of the Encted Budget nd Other Reports... 8 Section Two: The Executive s Budget Proposl... 9 Estimtes for the Budget Yer nd Beyond Estimtes for Yers Prior to the Budget Yer Comprehensiveness The Budget Nrrtive & Performnce Monitoring Additionl Key Informtion for Budget Anlysis & Monitoring Section Three: The Budget Process Executive s Formultion of the Budget Legisltive Approvl of the Budget Executive s Implementtion of the Budget Yer-end Report nd the Supreme Audit Institution
3 Section One: The Avilbility of Budget Documents 3
4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Budget Documents Used in Completing the Questionnire Budget Yer Used Pre-Budget Sttement 2010 Budget Summry 2009 Executive s Budget Proposl 2009 Supporting Budget Documents 2009 Citizens Budget Not Avilble Encted Budget 2009 In-Yer Reports 2009 Mid-Yer Report 2009 Yer-End Report 2008 Audit Report
5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Budget Document Full Title, Dte, nd Internet Link Pre-Budget Sttement Documento di Progrmmzione Economico-Finnziri (DPEF), 15/07/09 Budget Summry Speech by the Minister of Finnce to Prliment on 02/10/08, outlining budget policies for 2009 nd beyond: novr_2009/intervento_tremonti pdf Executive s Budget Proposl There re two inter-relted documents: 1. Disegno di Legge Disposizioni per l formzione del bilncio nnule e pluriennle dello Stto (legge finnziri 2009), presented 30/09/ pdf 2. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , presented 30/09/ pdf Budget Document One in Support of the Executive s Budget Proposl Relzione Previsionle e Progrmmtic 2009, 23/09/ Budget Document Two in Support of the Executive s Budget Proposl Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget As fr s we could scertin, no such document exists Encted Budget There re two inter-relted documents: 1. Legge Finnziri 2009 no. 203/08 of 22/12/08, pproved on 19/12/08 nd published on 30/12/08 on Gzzett Ufficile no nd nnexes 2. Legge Bilncio dello Stto no. 204/08, pproved on 19/12/08 nd published on 30/12/08 on Gzzett Ufficile no
6 In-Yer Reports Trimestrle di Css. The lst one vilble (up to December 2008) is included in the RUEF (see 'other documents'). The ltest one (up to Mrch 2009) hs not been published yet, but should be vilble soon. Mid-Yer Review Disegno di Legge Disposizioni per l ssestmento del bilncio dello Stto e dei bilnci delle Amministrzioni utonome per l nno finnzirio 2009, presented 30/06/ df Yer-End Report Rendiconto Generle dello Stto, submitted to Prliment on 30/06/09 df Audit Report Relzione sul Rendiconto Generle dello Stto, 25/06/09 /Documenti/Sezioni-ri/Sezioni-ri/Allegti-r/Relzione- 4/index.sp Other Documents Relzione Unifict sull'economi e l Finnz Pubblic, April Relevnt Ministries & Deprtments
7 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl DISTRIBUTION OF BUDGET DOCUMENTS A. Not produced, even for internl purposes Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Yes Citizens budget Yes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? Prebudget Prebudget Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget 1. The relese dte is known t lest one month in No No No No NA NA dvnce 2. Advnce notifiction of relese is sent to users, Yes Yes No Yes NA NA medi 3. Relesed to public sme dy s officil relese to Yes Yes No Yes NA NA medi 4. Avilble on the Internet free of chrge Yes Yes Yes Yes NA NA 5. Free print copies vilble, limited distribution No No Yes Yes NA NA 6. Free print copies vilble, mss distribution No No No No NA NA 7. Redily vilble outside cpitl nd/or big cities + Yes Yes Yes Yes NA NA 8. Written in more thn one lnguge No No Yes No NA NA 9. News conference is held to discuss relese Yes Yes Yes Yes NA NA *A budget summry should be stnd-lone document, which could include budget speech or seprtely published executive summry. + Mrk Yes if ccess by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 7
8 Tble 4. Distribution of the Encted Budget nd Other Reports A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Encted budget In-yer reports Yes Mid-yer review Yer-end report Audit report D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? Encted budget In-yer reports Mid-yer review Yer-end report Audit report 1. The relese dte is known t lest one month in No No No No Yes dvnce 2. Advnce notifiction of relese sent to users, Yes Yes Yes Yes Yes medi 3. Relesed to public sme dy s officil relese to No Yes Yes Yes Yes medi 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution No No No No No 6. Free print copies vilble, mss distribution No No No No No 7. Redily vilble outside cpitl/big cities + Yes Yes Yes Yes Yes 8. Written in more thn one lnguge No No No No No 9. News conference is held to discuss relese No No No No Yes + Mrk Yes if ccess is vilble by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 8
9 Section Two: The Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer Note 1: The Open Budget Survey reserch process ws crried out over 12-month period nd the finl version of the Open Budget Questionnires reflect decisions mde fter multiple rounds of discussions between Survey reserchers, peer reviewers, nd the Interntionl Budget Prtnership (IBP) (in severl countries these decisions lso considered comments received from governments). When peer reviewers or governments greed with the nswers provided by reserchers, they often provided no comment. Thus for mny questions, the section in the questionnire tht should contin peer reviewer comments is left blnk. However, if the government did not provide ny comments to question (becuse it did not dispute the nswer), the section within the questionnire tht is ment to reflect government comments specifies the nswer tht the government greed with (by defult). Since the IBP continued its discussions with the reserchers even fter receiving peer reviewer nd government comments, for some questions these discussions resulted in mutul decision to chnge the nswers, even if the peer reviewers nd governments greed with the originl nswer provided by the resercher. Such chnges my hve hppened s result of: 1. A more consistent ppliction of the Survey methodology; 2. New informtion identified by the resercher or by IBP tht hd bering on the nswer for prticulr question; or 3. Decisions mde to ensure cross-country comprbility of nswers. For more informtion on these chnges for ny question plese write to info@interntionlbudget.org. 9
10 The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp nd : All expenditures re clssified by dministrtive unit both in ccrul nd csh terms. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 10
11 2. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function. d. No expenditures clssified by function re presented. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp nd : All expenditures re clssified by functionl clssifiction both in ccrul nd csh terms. Functionl ctegories re bsed on COFOG stndrds. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 11
12 3. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction. d. No expenditures clssified by economic clssifiction re presented. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp nd All expenditures re clssified by economic clssifiction both in ccrul nd csh terms. The economic clssifiction is comptible with interntionl stndrds. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 4. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the budget yer?. Progrm-level dt re presented for ll expenditures. b. Progrm-level dt re presented for t lest two-thirds of, but not ll, expenditures. c. Progrm-level dt re presented, but for less thn two-thirds of expenditures. d. No progrm-level dt re presented. Relzione Previsionle e Progrmmtic 2009, Sezione II, Allegto A: Progrm-level dt re presented for ll indivisul missioni nd progrmmi. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 12
13 5. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte expenditure re presented. b. No, multi-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp : Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 13
14 6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp Multi-yer estimtes re presented by economic nd dministrtive clssifictions. Resercher Response to this question ws c Peer Reviewer One A more pproprite response to this question would be. Multi-yer expenditure estimtes re presented for ll individul progrms ( missioni nd progrmmi - see cittion: pp , Allegto 1 Triennle per Missione Progrmm) nd for functionl, economic nd dministrtive expenditure clssifiction, pp : Peer Reviewer Two Government Government did not dispute resercher s originl nswer c, which the IBP modified for consistency purposes. Resercher Response: I suggest the nswer should be chnged s suggested by Peer Reviewer One to. I chose my nswer becuse in fct in pges 344ff, estimtes re presented for ll individul progrms, broken down by dministrtive clssifiction. IBP IBP editors chose nswer s suggested by the peer reviewer. 14
15 7. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the budget yer?. All sources of tx revenue re identified individully. b. Sources of tx revenue mounting to t lest two-thirds of, but not ll, tx revenues re identified individully. c. Sources of tx revenue mounting to less thn two-thirds of ll tx revenues re identified individully. d. No sources of tx revenue re identified individully. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp. 197 nd : Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 15
16 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, non-tx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp. 197 nd : Non-tx revenues listed in the document include: income from minor public services, such s IDs, certifictes, etc.; rents of public buildings; svings in public expenditures; tx evsion control. All these re identified by collecting entity. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 9. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenue presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte revenue re presented. b. No, multi-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , p. 197: Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 16
17 10. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, multi-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, multi-yer estimtes re presented, but only for some individul sources of revenue. d. No, multi-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , p. 197: Revenue estimtes re presented broken down in brod ctegories. Resercher Response to this question ws b b Peer Reviewer One A more pproprite response to this question would be. Multi-yer revenue estimtes re presented by revenue clssifiction: Tx ( entrte tributrie ) nd Non-tx ( entrte extr-tributrie ) nd by individul sources of revenue. Disegno di Legge Bilncio di previsione dello Stto per l nno finnzirio 2009 e bilncio pluriennle per il triennio , pp : Allegto C nd Allegto C/1 Peer Reviewer Two Government Government did not dispute resercher s response. Resercher Response: I suggest the nswer should remin b. I chose my nswer becuse in Allegto C/1 revenue estimtes re presented by revenue clssifiction, nd by brod ctegories, but not for individul sources. This option does not fully correspond to ny of the nswer options, but is probbly closest to b. IBP IBP editors chose nswer b s suggested by the resercher. 17
18 11. Does the executive s budget or ny supporting budget documenttion present dt on the totl government debt outstnding for the budget yer?. Yes, the dt reflect the outstnding debt both t the strt of the budget yer nd t the end of the budget yer (nd thereby reflect the net borrowing requirement of the budget). b. Yes, the dt reflect the outstnding debt t the end of the budget yer. c. Yes, the dt reflect the outstnding debt t the strt of the budget yer. d. No, dt on the outstnding debt re not presented. Relzione Previsionle e Progrmmtic 2009: b In vrious plces, the RPP provides estimtes for debt outstnding t the end of the budget yer s percentge of GDP. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 12. Does the executive s budget or ny supporting budget documenttion present interest pyments on the debt for the budget yer?. Yes, interest pyments on the debt re presented. b. No, interest pyments on the debt re not presented. c. Not pplicble/other (plese comment). Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp. 167 nd 183. Oneri del debito pubblico Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 18
19 13. Does the executive s budget or ny supporting budget documenttion present informtion relted to the composition of government debt (such s interest rtes on the debt, mturity profile of the debt, currency denomintion of the debt, or whether it is domestic nd externl debt) for the budget yer?. Yes, extensive informtion relted to the composition of government debt is presented. b. Yes, key dditionl informtion is presented, but some detils re excluded. c. Yes, some dditionl informtion is presented, but it lcks importnt detils. d. No, dditionl informtion relted to the composition of government debt is not presented. Disposizioni per l formzione del bilncio nnule e pluriennle dello Stto (Legge finnziri 2009) - Relzione Tecnic, presented on 30/09/2008: d Detiled informtion on government debt is published seprtely by the Diprtimento del Tesoro ( in its Bollettini Trimestrli nd other publictions. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 19
20 14. Does the executive s budget or ny supporting budget documenttion present the mcroeconomic forecst upon which the budget projections re bsed?. Yes, n extensive discussion of the mcroeconomic forecst is presented, nd key ssumptions (such s infltion, rel GDP growth, unemployment rte, nd interest rtes) re stted explicitly. b. Yes, the mcroeconomic forecst is discussed nd most of the key ssumptions re stted explicitly, but some detils re excluded. c. Yes, there is some discussion of the mcroeconomic forecst (nd/or the presenttion of key ssumptions), but it lcks importnt detils. d. No, informtion relted to the mcroeconomic forecst is not presented. Relzione Previsionle e Progrmmtic 2009, pp : Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 15. Does the executive s budget or ny supporting budget documenttion show the impct of different mcroeconomic ssumptions (i.e., sensitivity nlysis) on the budget (including expenditures, revenues, nd debt)?. Yes, extensive informtion on the impct of mcroeconomic ssumptions on the budget is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of the mjor mcroeconomic ssumptions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of different mcroeconomic ssumptions on the budget is not presented. d Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 20
21 16. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect expenditures?. Yes, extensive informtion on the impct of policy proposls on expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on expenditures is not presented. Relzione Previsionle e Progrmmtic 2009, pp : Disegno di Legge Disposizioni per l formzione del bilncio nnule e pluriennle dello Stto (legge finnziri 2009), Relzione Tecnic, pp : df b Both documents cited bove provide some detil of the wys in which policy mesures ffect both revenue nd expenditure. Yet these mesures seem quite d hoc nd disjointed, given the lck of discussion of more generl policy objectives bove nd beyond mcroeconomic stbility. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 21
22 17. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. Relzione Previsionle e Progrmmtic 2009, pp : Disegno di Legge Disposizioni per l formzione del bilncio nnule e pluriennle dello Stto (legge finnziri 2009), Relzione Tecnic, pp : df Informtion on the impct of policy proposls on revenues is exhustive. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 22
23 Estimtes for Yers Prior to the Budget Yer 18. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit for BY-1. b. Expenditures re clssified by dministrtive unit for BY-1, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit for BY-1, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented for BY-1. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , pp. 292 ff. f Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. Relzione Previsionle e Progrmmtic 2009, Sezione II, Allegto D: Functionl clssifiction follows COFOG stndrds. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 23
24 20. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction for BY-1. d. No expenditures clssified by economic clssifiction re presented for BY-1. Relzione Previsionle e Progrmmtic 2009, Sezione II, Allegto C: Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn twothirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. Relzione Previsionle e Progrmmtic 2009, Sezione II, Allegto A: Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 24
25 22. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the expenditure estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl encted levels to reflect six or more months of ctul expenditure. b. All BY-1 estimtes hve been updted from the originl encted levels, but reflect less thn six months of ctul expenditure. c. Some BY-1 estimtes hve been updted from the originl encted levels to reflect ctul expenditure. d. The BY-1 estimtes hve not been updted from the originl encted levels, or no BY-1 estimtes re presented. Bilncio di previsione dello Stto per l nno finnzirio 2009 e bilncio pluriennle per il triennio , presented on 30/09/2008: f Figures reflect previsioni ssestte bsed on expenditures for the period Jnury-June. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 25
26 23. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte expenditure re presented. b. No, such prior-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Resercher Response to this Question ws b Peer Reviewer One A more pproprite response to this question would be. Actul expenditures dt to BY-2 ( Consuntivo 2007 ) ppers in the tble Bilncio Progrmmtico on pge 44 of the Budget: Peer Reviewer Two Government Government did not dispute resercher s originl nswer b, which the IBP modified for consistency purposes. Resercher Response: I suggest the nswer should be chnged s suggested by Peer Reviewer One to. I chose my nswer becuse estimtes t very high level of ggregtion do pper on pge 44 (only current, interest nd cpitl spending). IBP IBP editors chose nswer s suggested by the peer reviewer. 26
27 24. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, such prior-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, such prior-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, such prior-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. d Resercher Response to this question ws d Peer Reviewer One Peer Reviewer Two It should be useful to know wht the d nswer mens in this cse (if estimtes re not presented or if they re presented for ggregte expenditures). Government Government did not dispute resercher s response. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire: d. I chose my nswer becuse prior-yer estimtes re presented only t very high level of ggregtion. IBP IBP editors chose nswer d s originlly suggested by the resercher. 27
28 25. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll expenditures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll expenditures re presented in the budget or supporting budget documenttion. Resercher Response to this question ws d Peer Reviewer One A more pproprite response to this question would be. Actul expenditures dt of the yer 2007 ( Consuntivo 2007 ) ppers in the tble Bilncio Progrmmtico on pge 44 of the Budget: Peer Reviewer Two Government Government did not dispute resercher s originl nswer d, which the IBP modified for consistency purposes. Resercher Response: I suggest the nswer should be chnged s suggested by Peer Reviewer One to. I chose my nswer becuse some ggregte estimtes pper on pge 44, though, s highlighted bove, only t very ggregte level. IBP IBP editors chose nswer s suggested by the peer reviewer. 28
29 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prioryer estimtes re presented. No informtion is given on the comprbility of estimtes. b Resercher Response to this question ws d Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s originl nswer d, which the IBP modified for consistency purposes. IBP IBP editors chose nswer b to mintin consistency with the criteri used for selecting nswers cross countries. 27. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the yer preceding the budget yer (BY-1)?. All tx revenues re identified individully for BY-1. b. Tx revenues mounting to t lest two-thirds of, but not ll, tx revenue for BY-1 re identified individully. c. Tx revenues mounting to less thn two-thirds of ll tx revenues for BY-1 re identified individully. d. No tx revenues re identified individully for BY-1. Relzione Previsionle e Progrmmtic 2009, Sezione II, Allegto B: Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 29
30 28. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the yer preceding the budget yer (BY-1)?. All non-tx revenues re identified individully for BY-1. b. Non-tx revenues mounting to t lest two-thirds of, but not ll, non-tx revenue for BY-1 re identified individully. c. Non-tx revenues mounting to less thn two-thirds of ll non-tx revenues for BY-1 re identified individully. d. No non-tx revenues re identified individully for BY-1. Relzione Previsionle e Progrmmtic 2009, Sezione II, Allegto B: Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 29. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the revenues estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl estimtes to reflect six or more months of ctul revenue collections. b. All BY-1 estimtes hve been updted from the originl estimtes, but reflect less thn six months of ctul revenue collections. c. Some BY-1 estimtes hve not been updted from the originl estimtes to reflect ctul revenue collections. d. The BY-1 estimtes hve not been updted from the originl estimtes or no BY-1 estimtes re presented. Relzione Previsionle e Progrmmtic 2009, Sezione II, Allegto B: Estimtes re bsed on previsioni ssestte for the period Jnury- June. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 30
31 30. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenues presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte revenue re presented. b. No, such prior-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Revenue estimtes t very high level of ggregtion re included on pge 44 of the budget document. Resercher Response to this Question ws b Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s originl nswer b, which the IBP modified for consistency purposes. IBP Plese see Note 1. 31
32 31. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, such prior-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, such prior-yer estimtes re presented, but only for some individul sources of revenue. d. No, such prior-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. d Resercher Response to this question ws d Peer Reviewer One Peer Reviewer Two It should be useful to know wht the d nswer mens in this cse (if estimtes re not presented or if they re presented for ggregte revenue). Government Government did not dispute resercher s response. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire: d. Estimtes re presented for ggregte revenues only. IBP IBP editors chose nswer d s originlly suggested by the resercher. 32
33 32. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. Resercher Response to this question ws d Peer Reviewer One A more pproprite response to this question would be. Actul revenues dt for the BY-2 yer ( Consuntivo 2007 ) ppers in the tble Bilncio Progrmmtico on pge 44 of the Budget: Peer Reviewer Two Government Government did not dispute resercher s originl nswer d, which the IBP modified for consistency purposes. Resercher Response: I suggest the nswer should be chnged s suggested by Peer Reviewer Two to. I chose my nswer becuse in fct estimtes t very high levels of ggregtion re included on pge 44 of the budget document. IBP IBP editors chose nswer s suggested by the peer reviewer. 33
34 33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. Relzione Previsionle e Progrmmtic 2009: c Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 34. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. d Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 34
35 Comprehensiveness 35. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on extr-budgetry funds?. Yes, extensive informtion on extr-budgetry funds is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key extr-budgetry funds, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on extr-budgetry funds is not presented. f, p. 20 Some informtion is mde vilble on the 'Fondi Rottivi', but not on other importnt extr-budgetry funds. Resercher Response to this question ws c c Peer Reviewer One Peer Reviewer Two The source of this informtion should be dded. Government Government did not dispute resercher s response. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire: c. I chose my nswer becuse only informtion bout replenishments to off-budget funds ( Fondi Rottivi nd Gestioni Fuori Bilncio ) is reported without full detils of the funds s whole in the budget documents. IBP IBP editors chose nswer c s originlly suggested by the resercher. 35
36 36. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on intergovernmentl trnsfers?. Yes, extensive informtion on intergovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key intergovernmentl trnsfers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on intergovernmentl trnsfers is not presented. Disegno di Legge Bilncio di previsione dello Stto per l'nno finnzirio 2009 e bilncio pluriennle per il triennio , presented 30/09/08: f Relzione Previsionle e Progrmmtic 2009, Sezione II, p. 73: c Generl informtion on trnsfers to lower levels of government is provided under the detiled lloction for the Ministry of Finnce nd in nrrtive section on Locl Finnces in the Relzione Previsionle e Progrmmtic. This only consists of overll mounts, with few dditionl indictions. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 36
37 37. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on trnsfers to public corportions?. Yes, extensive informtion on trnsfers to public corportions is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key trnsfers to public corportions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on trnsfers to public corportions is not presented. We could not find ny evidence of informtion on trnsfers to public corportions in budget documents. Our specific requests for informtion went unnswered. Resercher Response to this question ws d Peer Reviewer One d Peer Reviewer Two This nswer should mybe be reconsidered. In the simplified 2010 budget, expenses for public corportions re reported, compring 2009 nd 2010 dt, though this seems to be the first edition of this document. See Ministero dell'economi e delle finnze, Bilncio semplificto dello Stto per l'nno 2010, p. 8: Government Government did not dispute resercher s response. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire: d. I chose my nswer becuse the document tht the Peer Reviewer refers to is for the 2010 budget, which is not the one tht the questionnire refers to. We could not find similr document for IBP IBP editors chose nswer d s originlly suggested by the resercher. 37
38 38. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on qusi-fiscl ctivities?. Yes, extensive informtion on qusi-fiscl ctivities is presented, including both nrrtive discussion nd, where possible, quntittive estimtes. b. Yes, informtion is presented, highlighting key qusi-fiscl ctivities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on qusi-fiscl ctivities is not presented. d We could not find ny evidence of informtion on qusi-fiscl ctivities in budget documents. Our specific requests for informtion went unnswered. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 39. Does the executive's budget or ny supporting budget documenttion present informtion on finncil ssets held by the government?. Yes, extensive informtion on finncil ssets is presented, including listing of the ssets, discussion of their purpose, nd n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on finncil ssets is not presented. d We could not find ny evidence of informtion on finncil ssets in budget documents. Our specific requests for informtion went unnswered. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 38
39 40. Does the executive's budget or ny supporting budget documenttion present informtion on non-finncil ssets held by the government?. Yes, extensive informtion on non-finncil ssets is presented, including listing of the ssets, nd (where possible) n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on non-finncil ssets is not presented. d We could not find ny evidence of informtion on non-finncil ssets in budget documents. Our specific requests for informtion went unnswered. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 39
40 41. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on expenditure rrers?. Yes, extensive informtion on expenditure rrers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key expenditure rrers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on expenditure rrers is not presented. We could not find ny evidence of informtion on expenditure rrers in budget documents. Our specific requests for informtion went unnswered. Resercher Response to this question ws d Peer Reviewer One A more pproprite response to this question would be b. Informtion on expenditure rrers cn be found on Tbell no. 9 - Bilncio dello Stto per il 2009, pge 36 of the Budget. It provides estimtes of the nticipted outcome of expenditure rrers for the BY-1 yer ( residui presunti l 31/12/08 ): d Peer Reviewer Two Government A more pproprite response to this question would be b. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire: d. I chose my nswer becuse the concepts of rrers nd residui re different. A good trnsltion of residui would be crryovers. In fct, ll figures in Tbles 10 nd 11 (not 9) on pges of the budget document hve positive sign, s crry-overs should, nd not negtive one, s rrers should. The fct tht residui ppers for revenues s well confirms this opinion. IBP IBP editors chose nswer d s originlly suggested by the resercher. 40
41 42. Does the executive s budget or ny supporting budget documenttion present informtion on contingent libilities (such s government lon gurntees)?. Yes, extensive informtion on contingent libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key contingent libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on contingent libilities is not presented. d We could not find ny evidence of informtion on contingent libilities in budget documents. Our specific requests for informtion went unnswered. Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 43. Does the executive s budget or ny supporting budget documenttion present informtion on future libilities, such s civil service pensions?. Yes, extensive informtion on future libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key future libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on future libilities is not presented. We could not find ny evidence of informtion on future libilities in budget documents. Our specific requests for informtion went unnswered. d Peer Reviewer One Peer Reviewer Two Government Government did not dispute resercher s response. 41
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