OPEN BUDGET QUESTIONNAIRE CZECH REPUBLIC

Transcription

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

2 This questionnire ws completed by: Nme: Orgniztion: Address: N. W. Churchill Prh 3 Czech Republic Telephone: (+420) Fx: (+420) E-mil: kubtov@vse.cz KVETA KUBATOVA UNIVERSITY OF ECONOMICS, PRAGUE 2

3 Interntionl Budget Project OPEN BUDGET QUESTIONNAIRE CZECH REPUBLIC Section One: The Avilbility of Budget Documents... 4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 5 Tble 2. Internet Links for Key Budget Documents... 6 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 Executive s Yer-End Report nd the Supreme Audit Institution

4 Section One: The Avilbility of Budget Documents 4

5 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Plese indicte the budget yer of the document used to complete the questionnire. If the document is not vilble to the public, plese stte, Not Avilble. Budget Documents Used in Completing the Questionnire As explined in the guide to the questionnire, documents from vriety of fiscl yers re referred to throughout the questionnire. Plese indicte below for which fiscl yer responses to questions relting to ech report or experience were bsed on. Budget Yer Used Pre-Budget Sttement Not Avilble Budget Summry 2005 Executive s Budget Proposl 2005 Supporting Budget Documents 2005 Citizens Budget Not Avilble Encted Budget 2005 In-Yer Reports 2005 first qurter Mid-Yer Report 2004 Yer-End Report 2003 Audit Report

6 Tble 2. Internet Links for Key Budget Documents Plese provide the Internet link for the document, or indicte one of these three nswers: Not Produced, Produced but Not Avilble to the Public, Publicly Avilble, but Not on the Internet. Budget Document Website Pre-Budget Sttement Budget Summry Executive s Budget Proposl Supporting Budget Documents Citizens Budget Encted Budget In-Yer Reports Mid-Yer Review Yer-End Report Audit Report Other documents Relevnt Ministries & Deprtments The government does not relese pre-budget sttement. Publicly Avilble, but not on the Internet. These documents re published t the sme time s the executive s budget proposl s: Státní rozpočet České republiky n rok 2005, Ministerstvo finncí, Čj. 11/14898/2005, Leden (Jnury) 2005 (further Státní rozpočet České republiky n rok 2005 ) Střednědobý výhled státního rozpočtu České republiky n lét (Prlment ČR, Č /31101, 2004) Not Produced tml html (The Convergence Progrm of the Czech Republic s member of the Europen Union.) Ministry of Finnce Chmber of Deputies Government Supreme Audit Office 6

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

10 Plese mrk your nswer by plcing the pproprite letter in the box to the right of the question. For ll nswers mrked not pplicble/other, plese provide brief explntion indicting either why the nswer choices provided re not pplicble or why nother response would be more pproprite. The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. Cittion nd/or comment: See ppendix 3 to the Act No. 675/2004 on Stte Budget. This Act is vilble on the Internet t: 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. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, MInisterstvo finncí, Čj. 11/14898/2005, Leden (Jnury) 2005, Tbulková část, Tble 2: 1

11 3. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction. d. No expenditures clssified by economic clssifiction re presented. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Tbulková část, Tble 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. b Cittion nd/or comment: Progrm level dt is presented for mndtory spending only; see Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu České republiky n rok 2005, p nd příloh č. 2. For cpitl spending, see Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu České republiky n rok 2005, p

12 5. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte expenditure re presented. b. No, multi-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Cittion nd/or comment: Refer to Střednědobý výhled státního rozpočtu České republiky n lét (Prlment ČR, Č /31101, 2004), Tble In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. b Cittion nd/or comment: The multi-yer estimtes re presented for ll expenditures for the orgniztionl clssifiction (see orgniztionl clssifiction Střednědobý výhled státního rozpočtu České republiky n lét , tble 2b). Since 1st Jnury 2005, new lw on budgetry rules ws estblished tht the multi-nnul budget outlook must include dt for ech budget chpter nd ech stte fund for the next two yers (i.e. disggregting using the orgniztionl clssifiction). In the previous yer this obligtion did not exist. 1

13 7. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the budget yer?. All sources of tx revenue re identified individully. b. Sources of tx revenue mounting to t lest two-thirds of, but not ll, tx revenues re identified individully. c. Sources of tx revenue mounting to less thn two-thirds of ll tx revenues re identified individully. d. No sources of tx revenue re identified individully. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Tbulková část, Tble Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, nontx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Tbulková část, Tble In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenue presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte revenue re presented. b. No, multi-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Cittion nd/or comment: Refer to Střednědobý výhled státního rozpočtu České republiky n lét , Tble 2. 1

14 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. Cittion nd/or comment: Refer to Střednědobý výhled státního rozpočtu České republiky n lét , p. 14. ). Since 1st Jnury 2005, new lw on budgetry rules estblished tht the multi nnul budget outlook must include dt for ech budget chpter nd ech stte fund for the next two yers (i.e. disggregting using the orgniztionl clssifiction). In the previous yer this obligtion did not exist. 11. Does the executive s budget or ny supporting budget documenttion present dt on the totl government debt outstnding for the budget yer?. Yes, the dt reflect the outstnding debt both t the strt of the budget yer nd t the end of the budget yer (nd thereby reflect the net borrowing requirement of the budget). b. Yes, the dt reflect the outstnding debt t the end of the budget yer. c. Yes, the dt reflect the outstnding debt t the strt of the budget yer. d. No, dt on the outstnding debt re not presented. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p

15 12. Does the executive s budget or ny supporting budget documenttion present interest pyments on the debt for the budget yer?. Yes, interest pyments on the debt re presented. b. No, interest pyments on the debt re not presented. c. Not pplicble/other (plese comment). Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p The interest pyments re listed with other pyments under the stte debt chpter of the budget. 13. Does the executive s budget or ny supporting budget documenttion present informtion relted to the composition of government debt (such s interest rtes on the debt, mturity profile of the debt, currency denomintion of the debt, or whether it is domestic nd externl debt) for the budget yer?. Yes, extensive informtion relted to the composition of government debt is presented. b. Yes, key dditionl informtion is presented, but some detils re excluded. c. Yes, some dditionl informtion is presented, but it lcks importnt detils. d. No, dditionl informtion relted to the composition of government debt is not presented. Cittion nd/or comment: Refer to Návrh státního rozpočtu 2006, prt B, p Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p The Ministry of Finnce provides detiled informtion on the government debt t 1

16 14. Does the executive s budget or ny supporting budget documenttion present the mcroeconomic forecst upon which the budget projections re bsed?. Yes, n extensive discussion of the mcroeconomic forecst is presented, nd key ssumptions (such s infltion, rel GDP growth, unemployment rte, nd interest rtes) re stted explicitly. b. Yes, the mcroeconomic forecst is discussed nd most of the key ssumptions re stted explicitly, but some detils re excluded. c. Yes, there is some discussion of the mcroeconomic forecst (nd/or the presenttion of key ssumptions), but it lcks importnt detils. d. No, informtion relted to the mcroeconomic forecst is not presented. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Mkroekonomicý rámec n rok 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. b Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Mkroekonomický rámec n rok 2005 Zpráv ke státnímu rozpočtu České republiky n rok 2005 which contins detiled description of ll the expenditures long with comments on the possible differences due to economic development A welth of informtion is provided but not presented in one plce. 1

17 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. b Cittion nd/or comment: The documenttion omits explicit comprisons with the previous yers, highlighting the chnges due to policy proposls; however, descriptions of individul expenditures re detiled. Refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu České republiky n rok 2005, prt B, p Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, zprv, p In generl ll the policy proposls on the revenue side re well elborted. It my be the influence of the coming elections (June 2006) tht the government presents extensive informtion bout the impcts of tx chnges which enbles the comprison to the proposls of its opponents (i.e. flt tx). 1

18 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. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Tbulková část, Tble 4. The mcroeconomic forecst published in September 2004 ws used. 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. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005,Tbulková část, Tble 2. 1

19 20. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction for BY- 1. d. No expenditures clssified by economic clssifiction re presented for BY-1. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005,Tbulková část, Tble Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn two-thirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. b Cittion nd/or comment: All individul progrm expenditures re compred to the expenditures in the previous one or more yers. However not ll the expenditures re mtched to individul progrms (see question 4). For mndtory spending, plese refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, příloh 2. For cpitl spending, plese refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p

20 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. s Cittion nd/or comment: The mcroeconomic forecst is published ech July contining dt from the first hlf of the clendr yer. The finl drft of the budget is prepred month lter ech August; therefore, the finl budget drft uses dt for 6 or 7 months plese refer to or Státní rozpočet České republiky n rok 2005, Mkroekonomický rámec n rok 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). b Cittion nd/or comment: The mcroeconomic forecst published in September, 2004 presents ggregte level of expenditure since 1996 refer to section 8, This document does not fulfill the IBP criteri for supporting budget documenttion but it is esily ccessible nd its existence widely known. 2

21 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 Cittion nd/or comment: 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. d Cittion nd/or comment: The resercher response to this question ws. The Stte Finl Account for BY-2 is submitted to Prliment in April BY-1, when the preprtion of the budget for BY strts April 30 is the dedline for the submission dictted by budget rules refer to 30(5): In 2005, the government pproved the finl ccount for the yer 2004 by ordinnce No. 453 on 20 April 2005, refer to This informtion is contined in supporting documents. IBP Comment: However, s it cn be seen from comments to q. 23 nd responses to q , it ws greed tht the document used s reference for this question, while providing useful informtion, cnnot be used s supporting budget document. IBP stff decided to chnge the response to d. 2

22 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prior-yer estimtes re presented. Cittion nd/or comment: Since 1997, new budget clssifiction ws pplied to ll public budget opertions. Therefore, ll expenditures re ctegorized bsed upon this clssifiction nd re comprble yer to yer. 27. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the yer preceding the budget yer (BY-1)?. All tx revenues re identified individully for BY-1. b. Tx revenues mounting to t lest two-thirds of, but not ll, tx revenue for BY-1 re identified individully. c. Tx revenues mounting to less thn two-thirds of ll tx revenues for BY-1 re identified individully. d. No tx revenues re identified individully for BY-1. Cittion nd/or comment: Refer to Tbulková část (not online). (not budget document) shows dt for ll the individul tx sources since 1996 see section 8. 2

23 28. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the yer preceding the budget yer (BY-1)?. All non-tx revenues re identified individully for BY-1. b. Non-tx revenues mounting to t lest two-thirds of, but not ll, non-tx revenue for BY-1 re identified individully. c. Non-tx revenues mounting to less thn two-thirds of ll non-tx revenues for BY-1 re identified individully. d. No non-tx revenues re identified individully for BY-1. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005 Tbulková část, Tble 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. d Cittion nd/or comment: The mcroeconomic forecst is published in July contining dt from the first hlf of the clendr yer. The finl drft of the budget is prepred month lter in August, therefore, the dt for 6 or 7 months is used plese refer to However, this is not considered supporting budget document s defined by the IBP Guide (hence the d response). 2

24 30. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenues presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte revenue re presented. b. No, such prior-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Cittion nd/or comment: Refer to Zpráv ke státnímu rozpočtu České republiky In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, such prior-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, such prior-yer estimtes re presented, but only for some individul sources of revenue. d. No, such prior-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. Cittion nd/or comment: Refer to Zpráv ke státnímu rozpočtu České republiky In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. Cittion nd/or comment: 2

25 33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. Cittion nd/or comment: Refer to Zpráv ke státnímu rozpočtu České republiky In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. Cittion nd/or comment: 2

26 Comprehensiveness 35. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on extr-budgetry funds?. Yes, extensive informtion on extr-budgetry funds is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key extr-budgetry funds, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on extr-budgetry funds is not presented. Cittion nd/or comment: Refer to Střednědobý výhled státního rozpočtu České republiky n lét , p 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. Cittion nd/or comment: The Act No. 675/2004 on Stte Budget. This Act is vilble on the Internet t: dt on intergovernmentl trnsfers re shown in ppendices 6 to 9. 2

27 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. d Cittion nd/or comment: 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. c Cittion nd/or comment: There is dt on stte gurntees plese refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p nd Střednědobý výhled státního rozpočtu České republiky n lét , p Informtion on the Czech consolidtion gency cn be found in Zpráv ke státnímu rozpočtu České republiky n rok 2005, p. 72. However, there re other qusi-fiscl ctivities tht re not detiled, such s the tx holidys for foreign investors. 2

28 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. c Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p A more pproprite response to this question would be c There re some informtion in cited documents, but it lcks importnt detils. There is no listing there, no mrket vlue estimtions only some chnges in finncil ssets. In the cited document there is only some informtion on finncil ssets the most importnt trdes during recent yer nd plnned trdes for budget yer. The overview of ssets cn be found t the Ministry of Finnce Website, ( but is not presented in budget documenttion. So more pproprite response is c. IBP Comment: Bsed on the peer reviewers comments, the resercher decided to chnge the response from to c. 40. Does the executive's budget or ny supporting budget documenttion present informtion on non-finncil ssets held by the government?. Yes, extensive informtion on non-finncil ssets is presented, including listing of the ssets, discussion of their purpose, nd (where possible) n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on non-finncil ssets is not presented. d Cittion nd/or comment: 2

29 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. e Cittion nd/or comment: Expenditure rrers re not problem in the Czech Republic 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. Cittion nd/or comment: There is dt on stte gurntees refer to Státní rozpočet České republiky n rok 2005,Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p nd Střednědobý výhled státního rozpočtu České republiky n lét ,p

30 43. Does the executive s budget or ny supporting budget documenttion present informtion on future libilities, such s civil service pensions?. Yes, extensive informtion on future libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key future libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on future libilities is not presented. b Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p Příloh č. 2 discusses the mndtory expenditures (i.e., entitlements) including future libilities from these progrms; however, this is not done systemticlly for ll the existing progrms. 44. Does the executive s budget or ny supporting budget documenttion provide detils on the sources of donor ssistnce, both finncil nd in-kind?. All sources of donor ssistnce re identified individully. b. At lest two-thirds of, but not ll, sources of donor ssistnce, re identified individully. c. Less thn two-thirds of sources of donor ssistnce re identified individully. d. No sources of donor ssistnce re identified individully. Cittion nd/or comment: Refer to Státní rozpočet České republiky n rok 2005,Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p nd Státní rozpočet České republiky n rok 2005, Tbulková část, tbles 7, 8 for finncil ssistnce from the Europen Union. 3

31 45. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on tx expenditures?. Yes, extensive informtion on tx expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key tx expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on tx expenditures is not presented. d Cittion nd/or comment: 46. Does the executive s budget or ny supporting budget documenttion identify ll ermrked revenues?. All ermrked revenues re identified individully. b. At lest two-thirds of, but not ll, ermrked revenues re identified individully. c. Less thn two-thirds of ermrked revenues re identified individully. d. No ermrked revenues re identified individully. d Cittion nd/or comment: 3

32 47. Wht percentge of expenditure in the budget yer is dedicted to spending on secret items relting to, for instnce, ntionl security nd militry intelligence?. One percent or less of expenditure is dedicted to secret items. b. Three percent or less, but more thn one percent, of expenditure is dedicted to secret items. c. Eight percent or less, but more thn three percent, of expenditure is dedicted to secret items. d. More thn eight percent of expenditure is dedicted to secret items, or the percentge is not vilble to the public. d Cittion nd/or comment: There is no informtion on secret item spending in the Státní rozpočet České republiky n rok There is no informtion on spending on secret items in the Státní rozpočet České republiky n rok 2005 this is true, but I'm not sure if there is ny secret spending. In the cited document, we cn find ggregte numbers of expenditure of Ministry of Defense, Ntionl Security Deprtment, etc. These numbers re disggregted to the lower levels e.g. Lons, R&D, property reproduction, Ntionl reserch progrm etc. Possible nswer could be e. IBP Comment: IBP stff decided to mintin the d response to this question s there is no public informtion regrding the percentge of secret expenditures. 3

33 The Budget Nrrtive & Performnce Monitoring 48. Does the executive s budget or ny supporting budget documenttion explin how the proposed budget is linked to government s stted policy gols, by dministrtive unit (or functionl ctegory), for the budget yer?. Yes, extensive informtion on the link between the budget nd the government s stted policy gols, by dministrtive unit (or functionl ctegory) is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the link between mjor policy gols nd the budget, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the link between the budget nd the government s stted policy gols is not presented. c Cittion nd/or comment: The chnges of the expenditures from yer to yer re explined by chnges in the policy; however, the level of prticulr expenditure (either for dministrtive unit of function) is not linked to policy gols, refer to Státní rozpočet České republiky n rok 2005,Zpráv ke státnímu rozpočtu Čěské republiky n rok Does the executive s budget or ny supporting budget documenttion explin how the proposed budget is linked to government s stted policy gols for multi-yer period (for t lest two yers beyond the budget yer)?. Yes, extensive informtion on the link between the budget nd the government s stted policy gols over multi-yer period is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the mjor policy gols, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the link between the budget nd the government s stted policy gols over multi-yer period is not presented. c Cittion nd/or comment: Mjor expected chnges in the budget expenditures re linked to policy chnges, refer to Státní rozpočet České republiky n rok 2005, Zpráv ke státnímu rozpočtu Čěské republiky n rok

34 50. Does the executive s budget or ny supporting budget documenttion present nonfinncil dt, such s the number of beneficiries, for expenditure progrms?. Non-finncil dt re presented for ll progrms. b. Non-finncil dt re presented for progrms representing t lest two-thirds of, but not ll, expenditures. c. Non-finncil dt re presented for progrms representing less thn two-thirds of expenditure. d. No non-finncil dt re presented. d Cittion nd/or comment: 51. Are the non-finncil dt presented useful for ssessing how n expenditure progrm is performing?. The non-finncil dt re very useful for ssessing progrm performnce. b. The non-finncil dt re mostly useful for ssessing progrm performnce. c. The non-finncil dt re somewht useful for ssessing progrm performnce. d. No non-finncil dt re provided or they re not useful for ssessing progrm performnce. d Cittion nd/or comment: The dt presented in Státní rozpočet České republiky n rok 2005 does not llow the ssessment of progrm performnce. 52. Does the executive s budget or ny supporting budget documenttion contin performnce indictors for expenditure progrms?. Performnce indictors re presented for ll progrms. b. Performnce indictors re presented for progrms representing t lest twothirds of, but not ll, expenditures. c. Performnce indictors re presented for progrms representing less thn twothirds of expenditures. d. No performnce indictors re presented. d Cittion nd/or comment: 3

35 53. Are the performnce indictors sufficiently well designed, such tht one cn ssess whether there hs been progress towrd meeting policy gols?. All performnce indictors re well designed. b. Most performnce indictors re well designed. c. Some performnce indictors re well designed, but most re not. d. No progrms hve performnce indictors, or they re not well designed. d Cittion nd/or comment: There re no performnce indictors presented in the Státní rozpočet České republiky n rok Are performnce indictors used in conjunction with performnce trgets presented in the executive s budget or ny supporting budget documenttion?. All performnce indictors re used in conjunction with performnce trgets. b. Most performnce indictors re used in conjunction with performnce trgets. c. Some performnce indictors re used in conjunction with performnce trgets, but most re not. d. No performnce indictors re used in conjunction with performnce trgets. d Cittion nd/or comment: Neither performnce indictors nor performnce trgets re presented in the Státní rozpočet České republiky n rok Does the executive s budget or ny supporting budget documenttion present informtion on policies (both proposls nd existing commitments) in t lest the budget yer tht re intended to benefit directly the country s most impoverished popultions?. Yes, extensive informtion on policies intended to llevite poverty is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policies intended to llevite poverty, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on policies intended to llevite poverty is not presented. d Cittion nd/or comment: There is informtion regrding poverty progrms but it is not presented in the Státní rozpočet České republiky n rok

36 Additionl Key Informtion for Budget Anlysis & Monitoring Plese note tht the questions in this section sk bout informtion tht is generlly vilble to the public. The informtion need not be included in the executive s budget proposl or supporting documents, but my be found in other documents issued by the executive. 56. Does the executive mke vilble to the public description of the tx rte or fee schedule for ll revenue sources?. Yes, extensive informtion on tx rtes nd fee schedules is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the rtes nd fees for mjor revenue sources, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion is not presented. Cittion nd/or comment: The informtion on tx rtes nd fee schedules is in the respective tx lws; refer to Státní rozpočet České republiky n rok 2005,Zpráv ke státnímu rozpočtu Čěské republiky n rok 2005, p which discusses the impct of chnges on the tx revenues. The qulity of the commentry nd estimtes hs improved. 57. Does the executive mke vilble to the public n nlysis of the distribution of the tx burden?. Yes, detiled nlysis of the distribution of the tx burden is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, n nlysis is presented, highlighting key spects of the distribution, but some detils re excluded. c. Yes, some nlysis is presented, but it lcks importnt detils. d. No nlysis on the distribution of the tx burden is presented. c Cittion nd/or comment: Only the impct of tx chnges is discussed, but not the generl impct of the different txes. All bills (including the tx bills) contin commentry tht discusses their impct on the distribution of the tx burden; refer to 3