OPEN BUDGET QUESTIONNAIRE UKRAINE

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE UKRAINE September 28, 2007 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street, NE Suite 510 Wshington, DC

2 This questionnire ws completed by: Nme: Ildr Gzizullin Orgniztion: Interntionl Centre for Policy Studies Address: vul Pymonenk 13A, Kyiv, 04050, Ukrine Telephone: /01 E-mil: 2

3 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE UKRAINE Section One: The Avilbility of Budget Documents... 4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 6 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl... 9 Tble 4. Distribution of the Encted Budget nd Other Reports Section Two: The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond Estimtes for Yers Prior to the Budget Yer Comprehensiveness The Budget Nrrtive & Performnce Monitoring Additionl Key Informtion for Budget Anlysis & Monitoring Section Three: The Budget Process Executive s Formultion of the Budget Legisltive Approvl of the Budget Executive s Implementtion of the Budget Yer-end Report nd the Supreme Audit Institution

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 2008 Budget Summry 2007 Executive s Budget Proposl 2007 Supporting Budget Documents 2007 Citizens Budget 2007 Encted Budget 2007 In-Yer Reports 2007 Mid-Yer Report Not Avilble Yer-End Report 2006 Audit Report

6 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Plese provide the full title, dte nd Internet link for ll documents to be cited in Sections 2 & 3. If n Internet link is not vilble for the document, plese indicte one of these three nswers: Not Produced, Produced but Not Avilble to the Public, Publicly Avilble, but Not on the Internet. Budget Document Pre-Budget Sttement Budget Summry Executive s Budget Proposl Budget Document One in Support of the Executive s Budget Proposl Full Title, Dte, nd Internet Link Cbinet Resolution 316 "The declrtion of gols nd objectives of the 2008 budget" 1 Mrch, First document: Stenogrm of the public presenttion of the public presenttion of the Bill "On the 2007 Stte Budget of Ukrine" 14 September, 2006 (presented on the web on 21 September, 2006) d= &ct_id= Second document: Minister of Finnce Speech 21 September, _id=63938&ct_id=45139 Third document: Budget summry 17 October, Bill "On the 2007 Stte Budget of Ukrine" 15 September, (The Proposl includes the Bill of the lw nd 12 ppendices) Bill "On the 2007 Stte Budget of Ukrine" 17 October, The second version of the Bill includes 4 dditionl ppendices (13, 14, 16 nd 17) nd budget summry Cbinet Resolution N 1359 "On forecst of the consilidted budget of Ukrine indictors by the min types of revenues, expenditures nd finncing sources for " 6

7 25 September, Budget Document Two in Support of the Executive s Budget Proposl Not Produced Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget Encted Budget In-Yer Reports Mid-Yer Review Not Produced 2007 Budget: For people nd for the Stte 27 October, peid=64595&sortby=1&orderby=1&docs_stind=1 Lw "On the 2007 Stte Budget of Ukrine" 30 December rt_id=66711&ct_id=66710 Lw "On implementing chnges to the Lw "On the 2007 Stte Budget of Ukrine" 28 Mrch, rt_id=70043&ct_id=70039 The Tresury issues monthly reports on budget implementtion (revenues lone; reports on expenditures do not meet the requirements of this questionnire) cn be found on its web-site: Tresury report on Stte Budget revenues implementtion s of 28 th of July of (the link is not permnent) Not Avilble 7

8 Yer-End Report Audit Report Other Documents Relevnt Ministries & Deprtments Report of the Ministry of Finnce, 26 Mrch, t_id=69790&ct_id=69789 Report of Accounting Chmbler on 2006 yer, 31 My, t_id=880817&ct_id=328%20%20%2026 Budget Code Ministry of Finnce ( Accounting Chmber ( Tresury ( Executive's Portl ( 8

9 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: Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget A. Not produced, even for internl purposes Yes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes 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 Supporting Document 2 Citizens budget 1. The relese dte is known t lest one month in dvnce Yes Yes Yes Yes NA No 2. Advnce notifiction of relese is sent to users, No No No No NA No medi 3. Relesed to public sme dy s officil relese to medi Yes Yes Yes Yes NA Yes 4. Avilble on the Internet free of chrge Yes Yes Yes Yes NA Yes 5. Free print copies vilble, limited distribution No No No No NA Yes 6. Free print copies vilble, mss distribution No No No No NA No 7. Redily vilble outside cpitl nd/or big cities + Yes Yes Yes Yes NA No 8. Written in more thn one No No No No NA No lnguge 9. News conference is held to discuss relese No Yes Yes No NA No *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. 9

10 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: Encted budget In-yer reports Mid-yer review Yer-end report Audit report A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble Yes to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? 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 Yes Yes NA Yes Yes 2. Advnce notifiction of relese sent to users, medi No No NA No No 3. Relesed to public sme dy s officil relese to medi Yes Yes NA Yes Yes 4. Avilble on the Internet free of chrge Yes Yes NA Yes Yes 5. Free print copies vilble, limited distribution No No NA No No 6. Free print copies vilble, mss distribution No No NA No No 7. Redily vilble outside cpitl/big cities + Yes Yes NA Yes Yes 8. Written in more thn one lnguge No No NA No No 9. News conference is held to discuss relese No No NA No No + 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. 10

11 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 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. 11

12 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. Informtion on the budget expenditures by dministrtive unit cn be found in Appendix 3 nd Appendix 4 of the drft of the stte budget for the yer 2007, entitled "Clssifiction of expenditures for the Stte Budget of Ukrine for 2007" nd "Repying lons to the Stte Budget of Ukrine nd distribution of lons from the Stte Budget in These Appendices re vilble on the Internet t All of the expenditures seem to be clssified by dministrtive unit. Peer Reviewer One Peer Reviewer Two 12

13 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. Informtion on the budget expenditures by dministrtive unit cn be found in Appendix 3 nd Appendix 4 of the drft of the stte budget for the yer 2007, entitled "Clssifiction of expenditures for the Stte Budget of Ukrine for 2007" nd "Repying lons to the Stte Budget of Ukrine nd distribution of lons from the Stte Budget in These Appendices re vilble on the Internet t All of the expenditures given in Appendices 3 nd 4 re clssifed by funcitionl clssifiction which is comptible with IMF stndrds. Peer Reviewer One Peer Reviewer Two 13

14 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. Informtion on the budget expenditures by dministrtive unit cn be found in Appendix 3 nd Appendix 4 of the drft of the stte budget for the yer 2007, entitled "Clssifiction of expenditures for the Stte Budget of Ukrine for 2007" nd "Reping lons to the Stte Budget of Ukrine nd distrubtion of lons from the Stte Budget in These Appendices re vilble on the Internet t All expenditures re clssified into three lrge groups. Expenditures on grnts, subsidies nd cquisition of non-finncil ssets re not presented seprtely. b Peer Reviewer One Peer Reviewer Two According to Budget Code (Articles 8-10) ll expenditures should be clssified by dministrtive unit, functionl nd economic codes. Short economic clssifiction is developed by the Ministry of Finnce (vilble t Appendices 3 nd 4 include dministrtive nd functionl clssifiction codes. No economic clssifiction codes re found, though ll expenditures re divided into three lrge groups tht could rgubly represent some economic clssifiction. Expenditures in ny ppendix re not mrked with the required codes to identify their economic clssifiction. 14

15 4. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the budget yer?. Progrm-level dt re presented for ll expenditures. b. Progrm-level dt re presented for t lest two-thirds of, but not ll, expenditures. c. Progrm-level dt re presented, but for less thn two-thirds of expenditures. d. No progrm-level dt re presented. Informtion on the budget expenditures for individul progrms cn be found in Appendix 3 nd Appendix 4 of the drft of the stte budget for the yer 2007, entitled "Clssifiction of expenditures for the Stte Budget of Ukrine for 2007" nd "Reping lons to the Stte Budget of Ukrine nd distrubtion of lons from the Stte Budget in These Appendices re vilble on the Internet t Progrm codes re ssigned to ech item on expenditures presented in the Appendices 3 nd 4. Peer Reviewer One Peer Reviewer Two 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). The forecst of the ggrege level of expenditure for 2007 is presented in the Exectutive's budget (Bill "On the 2007 Stte Budget of Ukrine" ) nd forecst for in the Supporting budget documenttion (Cbinet Resolution N 1359 "On forecst of the consilidted budget of Ukrine indictors by the min types of revenues, expenditures nd finncing sources for ") The forecst for 2007 is provided in the Budget Summry (document three) Peer Reviewer One Peer Reviewer Two 15

16 6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multiyer 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 The informtion is presented in the Supporting budget documenttion (Cbinet Resolution N 1359 "On forecst of the consolidted budget of Ukrine indictors by the min types of revenues, expenditures nd finncing sources for ") Forecst of expenditures for is presented for only functionl clssifiction. Peer Reviewer One Peer Reviewer Two 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. The informtion is presented in Appendix 1 nd Appendix 14 (in the second Bill on the Budget). Peer Reviewer One Peer Reviewer Two 16

17 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, 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. The informtion is presented in Appendix 1 nd 14. Peer Reviewer One Peer Reviewer Two 9. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenue presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte revenue re presented. b. No, multi-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). The informtion is presented in the Supporting budget documenttion (Cbinet Resolution N 1359 "On forecst of the consilidted budget of Ukrine indictors by the min types of revenues, expenditures nd finncing sources for ") Peer Reviewer One Peer Reviewer Two 17

18 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. The informtion is presented in the Supporting budget documenttion (Cbinet Resolution N 1359 "On forecst of the consilidted budget of Ukrine indictors by the min types of revenues, expenditures nd finncing sources for ") The revenue estimtes for re disggregted for tx nd non-tx sources of revenue. Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be b. The supporting document, Cbinet resolution # 1359 "On forecst of the consolidted budget of Ukrine indictors by the min types of revenues, expenditures nd finncing sources for , 25 September, describes the sitution 2 yers beyond the budget yer nd contins informtion bout revenues nd sources of revenue. Non-tx revenue hs no individul sources in the Cbinet resolution, so not ll individul sources re presented. In fct, one my even rgue tht more pproprite response to this question should be. 18

19 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. The dt on net borrowing requirement re presented in Appendix 2 nd 16. Peer Reviewer One Peer Reviewer Two 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). The dt on interest pyments re presened in Appendix 2 nd 16. Peer Reviewer One Peer Reviewer Two 19

20 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. Appendices 2 nd 16. b The government presents informtion on whether the debt is externl or internl nd some (not complete) informtion on the currency denomintion of the debt. Peer Reviewer One Peer Reviewer Two 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. The discussion of the mcroeconomic forecst for the budget yer is found in the Budget Summry (in ll three documents listed, but especilly, in the third one). Also n extensive mcroeconomic nlysis is presented in Appendix 13. b Interest rtes re not presented, but other relevnt informtion is presented. Peer Reviewer One Peer Reviewer Two 20

21 15. Does the executive s budget or ny supporting budget documenttion show the impct of different mcroeconomic ssumptions (i.e., sensitivity nlysis) on the budget (including expenditures, revenues, nd debt)?. Yes, extensive informtion on the impct of mcroeconomic ssumptions on the budget is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of the mjor mcroeconomic ssumptions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of different mcroeconomic ssumptions on the budget is not presented. See ppendix 13. c The executive presents two scenrios of economic development in 2007: pessimistic nd optimistic one. The discussion of key ssumptions nd risks is very short, however. Peer Reviewer One Peer Reviewer Two 21

22 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. Informtion of new policy proposls nd ssocited expenditures is presented in the Bill "On the 2007 Stte Budget of Ukrine" nd the budget summry (document three). b The presented informtion is not complete nd not presented for ll new policy proposls. Peer Reviewer One Peer Reviewer Two 17. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. Extensive informtion on new proposls ffecting revenues is presented in Appendix 14 nd the Bill "On the 2007 Stte Budget of Ukrine. Peer Reviewer One Peer Reviewer Two 22

23 Estimtes for Yers Prior to the Budget Yer 18. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit for BY-1. b. Expenditures re clssified by dministrtive unit for BY-1, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit for BY-1, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented for BY-1. Informtion is presented in Appendix 17. c Only some expenditures re clssified by the dministrtive unit. Peer Reviewer One Peer Reviewer Two 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. Informtion is presented in Appendix 17. Peer Reviewer One Peer Reviewer Two 23

24 20. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction for BY-1. d. No expenditures clssified by economic clssifiction re presented for BY-1. d No expenditures clssified by economic clssifiction re presented for BY-1. Peer Reviewer One Peer Reviewer Two 21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn two-thirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. Some informtion on expenditures for individul progrms is presented in Appendix 17. b Peer Reviewer One Peer Reviewer Two 24

25 22. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the expenditure estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl encted levels to reflect six or more months of ctul expenditure. b. All BY-1 estimtes hve been updted from the originl encted levels, but reflect less thn six months of ctul expenditure. c. Some BY-1 estimtes hve been updted from the originl encted levels to reflect ctul expenditure. d. The BY-1 estimtes hve not been updted from the originl encted levels, or no BY-1 estimtes re presented. Appendix 17. Estimtes hve been updted nd reflect 7 months of the BY-1 yer. Peer Reviewer One Peer Reviewer Two 23. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte expenditure re presented. b. No, such prior-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). No estimtes for BY-2 nd prior yers re presented. b Peer Reviewer One Peer Reviewer Two 25

26 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 Such estimtes re not presented t ll. Peer Reviewer One Peer Reviewer Two 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. The most recent yer for which ll expenditures reflect ctul outcomes is BY-2 nd 7 months of BY-1. Peer Reviewer One Peer Reviewer Two 26

27 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. All BY-1 dt re comprble to BY estimtes. Peer Reviewer One Peer Reviewer Two 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. This informtion for 7 months of the BY-1 is presented in Appendix 17. Peer Reviewer One Peer Reviewer Two 27

28 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. See Appendix 17. Peer Reviewer One Peer Reviewer Two 29. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the revenues estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl estimtes to reflect six or more months of ctul revenue collections. b. All BY-1 estimtes hve been updted from the originl estimtes, but reflect less thn six months of ctul revenue collections. c. Some BY-1 estimtes hve not been updted from the originl estimtes to reflect ctul revenue collections. d. The BY-1 estimtes hve not been updted from the originl estimtes or no BY-1 estimtes re presented. Dt on 7 months of BY-1 re presented in Appendix 17. Peer Reviewer One Peer Reviewer Two 28

29 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). See Budget Summry (third document) nd Appendix 14. Such estimtes re given for BY-1, BY-2 nd BY-3. Peer Reviewer One Peer Reviewer Two 31. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, such prior-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, such prior-yer estimtes re presented, but only for some individul sources of revenue. d. No, such prior-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. See Appendix 14. See the nswer to question 30. Peer Reviewer One Peer Reviewer Two 29

30 32. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. See nswers to question 30. Peer Reviewer One Peer Reviewer Two 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. Bill "On the 2007 Stte Budget of Ukrine" nd Appendix16. c This number cn be clculted from informtion tht is given. Peer Reviewer One Peer Reviewer Two 30

31 34. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. d The figure cn only be clculted for the BY-1 yer. Peer Reviewer One Peer Reviewer Two 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. The Budget Summry nd Appendixes 1, 2, 3, 4, 14, 16 contin detiled informtion on extr-budgetry funds: Appendixes 1-4 contin tbles which describe the composition of extr-budgetry funds (quntittive), Appendixes 14, 16 nd Budget Summry explins them. Peer Reviewer One Peer Reviewer Two 31

32 36. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on intergovernmentl trnsfers?. Yes, extensive informtion on intergovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key intergovernmentl trnsfers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on intergovernmentl trnsfers is not presented. Informtion on intergovernmentl trnsfers is presented in Budget summry (third document) Appendix 5, Appendix 6 nd Appendix 7. Peer Reviewer One Peer Reviewer Two 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. Informtion is presented in the Executive s Budget Proposl, Appendix 3 c Such trnsfers re for exmple briefly mentioned with regrd to the col-mining enterprises, lrge shre of which re stte-owned. Peer Reviewer One Peer Reviewer Two 32

33 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. Informtion is presented in the Bill "On the 2007 Stte Budget of Ukrine" b Mostly these re lons t below mrket rtes for vrious groups of popultion (to enble young fmilies buy rel estte, for exmple) nd enterprises (to enble electricity generting compnies to purchse col reserves, for exmple). Peer Reviewer One Peer Reviewer Two 33

34 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. No informtion on finncil ssets held by the government is presented. Resercher s Response to this Question ws d. Peer Reviewer One d Peer Reviewer Two A more pproprite response to this question would be c. Some informtion bout finncil ssets held by government is implicitly presented in Appendix 1: But importnt detils nd description re missing. Resercher Response: I chose to keep my nswer d becuse informtion on finncil ssets is not presented. Appendix 1 provides informtion only on dividends nd proceeds the Government collects from the stte-owned enterprises. IBP IBP editors chose nswer, d to mintin the consistency of the ssumptions used in selecting nswers cross the countries. Such informtion should be explicitly presented. 34

35 40. Does the executive's budget or ny supporting budget documenttion present informtion on non-finncil ssets held by the government?. Yes, extensive informtion on non-finncil ssets is presented, including listing of the ssets, nd (where possible) n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on non-finncil ssets is not presented. Informtion is presented in Appendix 12 "The list of objects to be privtized in 2007" nd Appendix 11 "The list of objects bnned for privtiztion. c No other informtion on non-finncil ssets held by the government is given. Peer Reviewer One Peer Reviewer Two 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 Expenditure rrers do not represent problem in Ukrine. Peer Reviewer One Peer Reviewer Two 35

36 42. Does the executive s budget or ny supporting budget documenttion present informtion on contingent libilities (such s government lon gurntees)?. Yes, extensive informtion on contingent libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key contingent libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on contingent libilities is not presented. d Informtion is given only on conditions for providing government gurnteed lons, but no dt is provided on existing contingent libilities. Peer Reviewer One Peer Reviewer Two 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. d No such informtion is given, even though the Bill on the Budget proposes chnges to the provision of certin civil service pensions, in prticulr. Peer Reviewer One Peer Reviewer Two 36

37 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. d Sources of donor ssistnce re not provided. Only the expected mount of trnsfers is mentioned in Appendix 1. Peer Reviewer One Peer Reviewer Two 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. Informtion on tx expenditures (preferences) is presented in the Bill "On the 2007 Stte Budget of Ukrine. c No informtion is given s to the mount of the foreseen preferences. Peer Reviewer One Peer Reviewer Two 37

38 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. Informtion on ermrked revenues is given in the Bill "On the 2007 Stte Budget of Ukrine" nd Appendix 14. Peer Reviewer One Peer Reviewer Two 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. c The percentge is not vilble to the public. Peer Reviewer One Peer Reviewer Two The percentge cn be pproximtely clculted using figures in Appendix 3: My rough estimte suggests tht more pproprite response to this question would be c. 38

39 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. b See the Bill "On the 2007 Stte Budget of Ukrine, Appendix 3 nd budget summry (third document). Peer Reviewer One Peer Reviewer Two 39

40 49. 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. See the Cbinet Resolution N 1359 "On forecst of the consilidted budget of Ukrine indictors by the min types of revenues, expenditures nd finncing sources for c The links between the progrms nd expenditures re not specific enough. Peer Reviewer One Peer Reviewer Two 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 The executive budget proposl does not provide ny non-finncil dt for expenditure progrms. Peer Reviewer One Peer Reviewer Two 40

41 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 See the comment to question 50. Peer Reviewer One Peer Reviewer Two 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 No performnce indictors re presented for the progrms. Rndomly some informtion on expenditure items is provided, for exmple, the number of ir-crfts to be purchsed. Peer Reviewer One Peer Reviewer Two 41

42 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 See the comment to questions Peer Reviewer One Peer Reviewer Two 54. 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 See the comments to quesitons Peer Reviewer One Peer Reviewer Two 42