International Budget Partnership OPEN BUDGET QUESTIONNAIRE Niger, September 2009

Transcription

1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE Niger, September 2009 International Buget Partnership Center on Buget an Policy Priorities 820 First Street NE, Suite 510 Washington, DC This questionnaire was complete by: Name: Hassane Boukar & Moussa Tchangari Organization: Alternative Espaces Citoyens Aress: 72 Rue Ci 47 Cite Pouriere BP: Niamey Niger Telephone:

2 International Buget Partnership OPEN BUDGET QUESTIONNAIRE Section One: The Availability of Buget Documents... 3 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 4 Table 2. Key Buget Documents Use: Full Titles an Internet Links... 5 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal. 10 Table 4. Distribution of the Enacte Buget an Other Reports Section Two: The Executive s Buget Proposal Estimates for the Buget Year an Beyon Estimates for Years Prior to the Buget Year Comprehensiveness The Buget Narrative & Performance Monitoring Aitional Key Information for Buget Analysis & Monitoring Section Three: The Buget Process Executive s Formulation of the Buget Legislative Approval of the Buget Executive s Implementation of the Buget Year-en Report an the Supreme Auit Institution

3 Section One: The Availability of Buget Documents 3

4 Table 1. Buget Year of Documents Use in Completing the Questionnaire Buget Documents Use in Completing the Questionnaire Buget Year Use Pre-Buget Statement Not Available Buget Summary 2009 Executive s Buget Proposal Not Available Supporting Buget Documents 2009 Citizens Buget Not Available Enacte Buget 2009 In-Year Reports Not Available Mi-Year Report Not Available Year-En Report Not Available Auit Report Not Available 4

5 Table 2. Key Buget Documents Use: Full Titles an Internet Links Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Buget Summary Prouce but Not Available to the Public Exposé es motifs u Projet e Loi es finances pour l'année bugétaire 2009, enregistré à la présience e l'assemblée Nationale le 02 octobre 2008 (Presentation of justifications for the Draft Buget Law for the 2009 buget year, registere in the Office of the Presient of the National Assembly on October 2, 2008) Available to the public, but not available on the Internet. Executive s Buget Proposal Projet e Loi u portant Loi e finances pour l'année bugétaire 2009, enregistré à la présience e l Assemblée Nationale le 02 octobre (Draft Law on the Buget Law for buget year 2009, registere in the Office of the Presient of the National Assembly on October 2, 2008) Prouce but Not Available to the Public Buget Document One in Support of the Executive s Buget Proposal Buget Document Two in Support of the Executive s Buget Proposal Buget Document Three in Support of the Executive s Buget Proposal Annexe 1: Détail prévision es recettes LF 2009 (en milliers francs CFA (Annex 1: Details of the revenue forecast for the 2009 FL (in thousans of CFA francs)) Prouce but Not Available to the Public Annexe 2: Détail épenses e l'etat LF 2009 (en milliers e francs CFA) (Annex 2: Details of government expenitures for the 2009 FL (in thousans of CFA francs)) Prouce but Not Available to the Public Annexe 3: Comptes Spéciaux u Trésor LF 2009 (en milliers e francs CFA) (Annex 3: Special Treasury Accounts for the 2009 FL (in thousans of CFA francs)) Prouce but Not Available to the Public Citizens Buget Not Prouce Enacte Buget Loi No u 24 novembre 2008 portant Loi e finances pour l'année bugétaire 2009 Publié ans le Journal Officiel e la République u Niger Spécial Numéro 15, u 31 écembre 2008 (Law of November 24, 2008 on the 2009 buget year Buget Law Publishe in the Official Gazette of the Republic of Niger Special Issue 15 of December 31, 2008) Publicly Available, but Not on the Internet 5

6 In-Year Reports Mi-Year Review Prouce by the Ministry of the Economy an Finance for internal usage but not available to the public Prouce but Not Available to the Public Prouce by the Ministry of the Economy an Finance for internal usage but not available to the public Prouce but Not Available to the Public 6

7 Year-En Report Auit Report Prouce by the Ministry of the Economy an Finance for internal usage but not available to the public Prouce but Not Available to the Public Prouce by the Ministry of the Economy an Finance for internal usage but not available to the public Prouce but Not Available to the Public Constitution u Niger u 18 août 2009 (Niger Constitution of August 18, 2009) - Loi No u 1er avril 2003, portant loi organique relative aux lois e finances (Law of April 1, 2003, on the Organic Buget Law) - Rapport Général e la Commission es finances sur le Projet e Loi e finances pour l'année bugétaire 2009 aopté le 14 Novembre 2008 (General Report of the Finance Committee on the Draft Buget Law for buget year 2009, enacte November 14, 2008) Directive N 05/97/CM/UEMOA relative aux lois e finances (Bulletin Officiel e l UEMOA 2ème année n 7 écembre 1997). [Directive 05/97/CM/UEMOA on the Buget Laws (Official WAEMU Bulletin, 2 n year, No. 7 December 1997)] Available at the following link: Other Documents - Directive No 02/99/CM/UEMOA u 21 écembre 1999 portant amenement e la Directive No 05/97/CM/UEMOA relative aux lois es finances. (Directive 02/99/CM/UEMOA of December 21, 1999 amening Directive 05/97/CM/UEMOA on the Buget Laws). Available at the following link: - Directive N 06/97/CM/UEMOA u 16 écembre 1997 portant règlement général sur la comptabilité publique (Directive 06/97/CM/UEMOA of December 16, 1997 on the general government accounting regulation) Available at the following link: - Directive n 03/99/CM/UEMOA u 21 écembre 1999 moifiant la irective No 06/97/CM/UEMOA u 16 écembre 1997 portant règlement général sur la comptabilité publique (Directive 03/99/CM/UEMOA of December 21, 1999 amening Directive 06/97/CM/UEMOA of December 16, 1997 on the general government accounting regulation) Available at the following link: - Directive n 04/98/CM/UEMOA qui fixe les principaux fonamentaux e présentation es opérations u buget général, es bugets annexes et es comptes spéciaux u 7

8 Trésor es États membres e l'union. (Directive 04/98/CM/UEMOA, which sets the funamental principles for presenting the operations in the general buget, annex bugets an Special Treasury Accounts of the Member States of the Union). Available at the following link: - Directive n 02/2000/CM/UEMOA portant coe e transparence ans la gestion es finances publiques (Directive 02/2000/CM/UEMOA on the Transparency Coe for Fiscal Management) Available at the following link: - Décret n MFAE u 12 mai 1965 réglementant les régies e recettes et les épenses u buget e l État, Journal Officiel u 1er janvier 1966, moifié (articles 12 et 17 nouveaux, ajoute article 15bis) par le écret n /PRN/MFP u 10 écembre 1994 (Journal Officiel u 1er avril 1995, page 316 [Decree MFAE of May 12, 1965 regulating the revenue offices an the expenitures in the government buget, Official Gazette of January 1, 1966, amene (Articles 12 an 17 new a Article 15bis) by Decree No /PRN/MFP of December 10, 1994 (Official Gazette of April 1, 1995, page 316)] Publicly Available, but Not on the Internet - Décret N /PRN/MFP u 3 écembre 1993 portant organisation u contrôle financier (Journal Officiel u 15 mai 1994, page 169 [Decree /PRN/MFP of December 3, 1993 organizing the financial auit (Official Gazette of May 15, 1994, page 169) Publicly Available, but Not on the Internet - Décret n /PRN/MF/E u 26 juillet 2002 portant règlement général e la comptabilité publique, Journal Officiel Spécial n 7 u 12 mai 2003, page 394 (Decree /PRN/MF/E of July 26, 2002 on the general government accounting rule, Special Official Gazette No. 7 of May 12, 2003, page 394) Publicly Available, but Not on the Internet - Décret n /PRN/MF/E u 26 juillet 2002 portant nomenclature bugétaire e l État (Decree /PRN/MF/E of July 26, 2002 on the government bugetary classification system) Publicly Available, but Not on the Internet - Décret n /PRN/MF/E u 26 juillet 2002 portant Plan comptable e l État, Journal Officiel Spécial n 7 u 12 mai 2003, page 417 (Decree /PRN/MF/E of July 26, 2002 on the government chart of accounts, Special Official Gazette No. 7 of May 12, 2003, page 417) Publicly Available, but Not on the Internet - Arrêté n 186/MF/E/DGB u 16 juin 2003 fixant la nomenclature es pièces (Orer 186/MF/E/DGB of June 16, 2003 establishing the ocument classification system) Publicly Available, but Not on the Internet 8

9 - Justificatives es épenses e l État, es collectivités territoriales et e leurs établissements publics aministratifs, Journal Officiel Spécial n 7 u 12 mai 2003 P 442 (Supporting ocumentation for the expenitures of the central government, territorial governments an their public aministrative establishments, Special Official Gazette No. 7 of May 12, 2003 P 442) Publicly Available, but Not on the Internet Relevant Ministries & Departments Ministère e l Économie et es Finances - Ministry of the Economy an Finance The Ministry of the Economy an Finance can be consulte at the site: Unfortunately, only the terms of reference for the ministry are online. Aress of the Ministry of the Economy an Finance: Avenue es Anciens combattants BP 389 Niamey Telephone : (+227) Fax (+227) ; Not available - Departments involve: - Direction Générale u Buget - Directorate General of the Buget (DGB) - Direction u Buget - Directorate of the Buget (DB) - Direction u Contrôle Financier - Directorate of Financial Auiting (DCF) - Direction e la Dette Publique - Directorate of the Public Debt (DDP) - Direction e l Oronnancement - Directorate of Payment Authorization (DO) - Direction es Investissements et Financements e la Dette - Directorate of Investments an Debt Financing (DIFD) - Direction Générale es Programmes - Directorate General of Programs (DGP) - Direction es Étues Financières et es Reformes - Directorate of Financial Stuies an Reforms (DEFR) - Direction e la Monnaie u Créit et e l Épargne - Directorate of the Currency, Creit an Savings (DMCE) - Direction Générale e l Inspection es Finances - Directorate General of Finance Inspection (DGIF) - Direction Générale es Impôts - Directorate General of Taxation (DGI) - Direction Générale es Douanes - Directorate General of Customs (DGD) - Trésorerie Générale u Niger - General Treasury Department of Niger (TGN) 9

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

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

12 Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year Note 1: The Open Buget Survey research process was carrie out over a 12-month perio an the final version of the Open Buget Questionnaires reflect ecisions mae after multiple rouns of iscussions between Survey researchers, peer reviewers, an the International Buget Partnership (IBP) (in several countries these ecisions also consiere comments receive from governments). When peer reviewers or governments agree with the answers provie by researchers, they often provie no comment. Thus for many questions, the section in the questionnaire that shoul contain peer reviewer comments is left blank. However, if the government i not provie any comments to a question (because it i not ispute the answer), the section within the questionnaire that is meant to reflect government comments specifies the answer that the government agree with (by efault). Since the IBP continue its iscussions with the researchers even after receiving peer reviewer an government comments, for some questions these iscussions resulte in a mutual ecision to change the answers, even if the peer reviewers an governments agree with the original answer provie by the researcher. Such changes may have happene as a result of: 1. A more consistent application of the Survey methoology; 2. New information ientifie by the researcher or by IBP that ha a bearing on the answer for a particular question; or 3. Decisions mae to ensure cross-country comparability of answers. For more information on these changes for any question please write to info@internationalbuget.org. 12

13 The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente. The Projet e Loi u portant Loi e finances pour l'année bugétaire 2009, (Le Buget e l'exécutif) (raft law for the Buget Law for buget year 2009, (the executive s buget)) is a ocument for internal use. Accoring to the irection e la législation et u contrôle parlementaire (Directorate of Parliamentary Legislation an Supervision), the Ministry of the Economy an Finance prepare an submitte the raft buget review law to Parliament in March Unfortunately, the Presient of the Republic issolve Parliament on May 26, 2009 before this raft was enacte. The new Parliament was not electe until October 20, 2009, so that it was not possible to make this ocument available. Peer Reviewer One Peer Reviewer Two 13

14 2. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 14

15 4. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. b Peer Reviewer One Peer Reviewer Two 15

16 6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 16

17 8. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the buget year? a. All sources of non-tax revenue are ientifie iniviually. b. Sources of non-tax revenue amounting to at least two-thirs of, but not all, non-tax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 9. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. b Peer Reviewer One Peer Reviewer Two 17

18 10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 18

19 12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. b Peer Reviewer One Peer Reviewer Two 13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 19

20 14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 20

21 16. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect expenitures? a. Yes, extensive information on the impact of policy proposals on expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on expenitures is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 17. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 21

22 Estimates for Years Prior to the Buget Year 18. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit for BY-1. b. Expenitures are classifie by aministrative unit for BY-1, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit for BY-1, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente for BY-1. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 22

23 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than twothirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 23

24 22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 24

25 24. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 25

26 26. Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prioryear estimates are presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 26

27 28. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the year preceing the buget year (BY-1)? a. All non-tax revenues are ientifie iniviually for BY-1. b. Non-tax revenues amounting to at least two-thirs of, but not all, non-tax revenue for BY-1 are ientifie iniviually. c. Non-tax revenues amounting to less than two-thirs of all non-tax revenues for BY-1 are ientifie iniviually.. No non-tax revenues are ientifie iniviually for BY-1. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 27

28 30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 31. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 28

29 32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 29

30 34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 30

31 36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 31

32 38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 39. Does the executive's buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. Peer Reviewer One Peer Reviewer Two 32

33 40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 33

34 42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 43. Does the executive s buget or any supporting buget ocumentation present information on future liabilities, such as civil service pensions? a. Yes, extensive information on future liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key future liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on future liabilities is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 34

35 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an inkin? a. All sources of onor assistance are ientifie iniviually. b. At least two-thirs of, but not all, sources of onor assistance, are ientifie iniviually. c. Less than two-thirs of sources of onor assistance are ientifie iniviually.. No sources of onor assistance are ientifie iniviually. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 45. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 35

36 46. Does the executive s buget or any supporting buget ocumentation ientify all earmarke revenues? a. All earmarke revenues are ientifie iniviually. b. At least two-thirs of, but not all, earmarke revenues are ientifie iniviually. c. Less than two-thirs of earmarke revenues are ientifie iniviually.. No earmarke revenues are ientifie iniviually. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 47. What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 36

37 The Buget Narrative & Performance Monitoring 48. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals, by aministrative unit (or functional category), for the buget year? a. Yes, extensive information on the link between the buget an the government s state policy goals, by aministrative unit (or functional category) is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the link between major policy goals an the buget, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 49. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals for a multi-year perio (for at least two years beyon the buget year)? a. Yes, extensive information on the link between the buget an the government s state policy goals over a multi-year perio is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the major policy goals, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals over a multi-year perio is not presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 37

38 50. Does the executive s buget or any supporting buget ocumentation present non-financial ata, such as the number of beneficiaries, for expeniture programs? a. Non-financial ata are presente for all programs. b. Non-financial ata are presente for programs representing at least two-thirs of, but not all, expenitures. c. Non-financial ata are presente for programs representing less than two-thirs of expeniture.. No non-financial ata are presente. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 51. Are the non-financial ata presente useful for assessing how an expeniture program is performing? a. The non-financial ata are very useful for assessing program performance. b. The non-financial ata are mostly useful for assessing program performance. c. The non-financial ata are somewhat useful for assessing program performance.. No non-financial ata are provie or they are not useful for assessing program performance. The raft law on the Buget Law for buget year 2009, (the executive s buget) is a ocument for internal use. Peer Reviewer One Peer Reviewer Two 38