OPEN BUDGET QUESTIONNAIRE CZECH REPUBLIC

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE CZECH REPUBLIC 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: Lucie Sedmihrdská, Jroslv Kypetová Orgniztion: University of Economics, Prgue Address: nám. W. Churchill4, Prh3, Czech Republic Telephone: E-mil: 2

3 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE CZECH REPUBLIC Section One: The Avilbility of Budget Documents... 4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 6 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl... 8 Tble 4. Distribution of the Encted Budget nd Other Reports... 9 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 N/A Budget Summry 2007 Executive s Budget Proposl 2007 Supporting Budget Documents 2007 Citizens Budget N/A Encted Budget 2007 In-Yer Reports 2006 Mid-Yer Report NA 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 Full Title, Dte, nd Internet Link Pre-Budget Sttement Budget Summry Executive s Budget Proposl Budget Document One in Support of the Executive s Budget Proposl not produced Ministerstvo finncí dnes odesllo do vlády návrh státního rozpočtu n rok 2007, 14/8/ rvy_27468.html?yer=2006 Vládní návrh zákon o státním rozpočtu ČR n rok 2007, 29/9/ Střednědobé výdjové rámce n lét , 29/9/ Budget Document Two in Support of the Executive s Budget Proposl Mkroekonomická predikce (říjen 2006) 30/9/ e.html?yer=2006 Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget not produced Encted Budget Zákon o státním rozpočtu n rok 2007, č. 622/2006 Sb., 30/12/ html In-Yer Reports Čtvrtletní informce o pokldním plnění státního rozpočtu v roce 2006, 26/4/2006 nd 18/10/ pln.html 6

7 Mid-Yer Review Pololetní zpráv o plnění státního rozpočtu v roce /10/ Produced But Not Avilble within the time frme required by the OBI Methodology Yer-End Report Státní závěrečný účet z rok 2005, 19/4/ Audit Report Stnovisko k návrhu státního závěrečného účtu České republiky z rok Other Documents Relevnt Ministries & Deprtments Ministry of Finnce Chmber of deputies Supreme udit office Government 7

8 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 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 Yes Yes Yes Yes Internet.) 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 Yes Citizens budget 1. The relese dte is known t lest one month in dvnce NA Yes Yes Yes Yes NA 2. Advnce notifiction of relese is sent to users, NA Yes Yes Yes Yes NA medi 3. Relesed to public sme dy s officil relese to medi NA Yes Yes Yes Yes NA 4. Avilble on the Internet free of chrge NA Yes Yes Yes Yes NA 5. Free print copies vilble, limited distribution NA No No Yes Yes NA 6. Free print copies vilble, mss distribution NA No No No No NA 7. Redily vilble outside cpitl nd/or big cities + NA Yes Yes Yes Yes NA 8. Written in more thn one NA No No No No NA lnguge 9. News conference is held to discuss relese No No No No No 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. 8

9 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 No 2. Advnce notifiction of relese sent to users, medi Yes Yes NA Yes 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 Yes Yes NA Yes 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. 9

10 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. 10

11 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. Vládní návrh zákon o státním rozpočtu České republiky n rok příloh 3 Peer Reviewer One Peer Reviewer Two 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. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 2, p. 1 Peer Reviewer One Peer Reviewer Two 11

12 3. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction. d. No expenditures clssified by economic clssifiction re presented. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 1, p. 4 Peer Reviewer One Peer Reviewer Two 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. Mndtory spending: Vládní návrh zákon o státním rozpočtu České republiky n rok Příloh č 2 cpitl spending: Vládní návrh zákon o státním rozpočtu České republiky n rok Příloh č. 5 b The progrm level dt re presented only for the mndtory spending nd for cpitl spending. Peer Reviewer One Peer Reviewer Two 12

13 5. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte expenditure re presented. b. No, multi-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Střednědobý výhled n lét p. 9 Peer Reviewer One Peer Reviewer Two 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 dministrtive clssifiction Střednědobé výdjové rámce n lét , Ukztele státního rozpočtu státních fondů, tble 2b, The multi-yer estimtes re presented for ll expenditures for the dministrtive clssifiction but without further detil Peer Reviewer One Peer Reviewer Two 13

14 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. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 1, p. 1 Peer Reviewer One Peer Reviewer Two 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. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 1, p. 1 Peer Reviewer One Peer Reviewer Two 14

15 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). Střednědobý výhled n lét p. 9 Peer Reviewer One Peer Reviewer Two 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. Střednědobý výhled n lét p Peer Reviewer One Peer Reviewer Two 15

16 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p 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). Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p Peer Reviewer One Peer Reviewer Two 16

17 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p b The budget documenttion does not include informtion on interest rtes nd mturity profile. However these informtion re vilble t 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt A MAKROEKONOMICKÝ RÁMEC NA ROK Peer Reviewer One Peer Reviewer Two 17

18 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt A MAKROEKONOMICKÝ RÁMEC NA ROK b Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok Cited documents contin detiled description of ll the expenditures, together with comments on the possible differences due to economic development. A lot of informtion is provided, but not presented in one plce. Peer Reviewer One Peer Reviewer Two 18

19 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p b More explicit comprison with the previous yer nd highlighting of the chnges re not included; the description of the individul expenditures is, however, detiled. 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p Peer Reviewer One Peer Reviewer Two 19

20 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. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 4 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. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 2 Peer Reviewer One Peer Reviewer Two 20

21 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. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 1, p.4 Resercher s Response to this Question ws b Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be b. It is hrd to recognize if the expenditure clssifiction is ccording to the interntionl stndrds. Resercher Response: I chose my nswer becuse the question sks bout economic clssifiction, there is nothing bout using interntionl stndrds. I gree tht the Czech clssifiction my differ from interntionl stndrds, but the question is not specific in this spect. IBP IBP editors chose nswer, b to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 21

22 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. Mndtory spending: Vládní návrh zákon o státním rozpočtu České republiky n rok Příloh č 2 Cpitl spending: Vládní návrh zákon o státním rozpočtu České republiky n rok 2007 prt E: Struktur výdjů kpitol státního rozpočtu účelově určených n finncování progrmů b The progrm level dt re presented only for the mndtory spending nd for cpitl spending. In these cses ll individul progrms expenditures re compred lso to the expenditures in the previous one or more yers. Peer Reviewer One Peer Reviewer Two 22

23 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. Vládní návrh zákon o státním rozpočtu ČR n rok 2007, 29/9/ d in the budget documenttion there re only the budgeted dt (originl estimtes) for the BY-1. 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). Mcroeconomic Forecst Mkroekonomická predikce, říjen 2006, tble Peer Reviewer One Peer Reviewer Two 23

24 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. Aggregte expenditures: Mkroekonomická predikce (Mcroeconomic forecst), říjen 2006, tble c Mndtory spending: Vládní návrh zákon o státním rozpočtu České republiky n rok Příloh č 2 Mkroekonomická predikce (Mcroeconomic forecst) refers to public budgets, not only to the stte budget; therefore no disggregted stte budget dt re presented. However, there re dt vilble for the mndtory expenditures. Peer Reviewer One Peer Reviewer Two 24

25 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. See 30(5) In 2006, the government pproved the Stte finl ccount for the yer 2005 by its ordinnce No. 426 from 19 April 2006, see The stte finl ccount for BY-2 is submitted to the prliment in April BY-1, when the preprtion of the budget for BY strts April 30 is the dedline for the submission given in the budget rules Peer Reviewer One Comment nd cittion need to be seprted. Peer Reviewer Two 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. Since 1997, new budget clssifiction pplied for the public budget opertions is used nd ll the expenditures re clssified bsed on this clssifiction nd therefore re comprble. Peer Reviewer One Peer Reviewer Two 25

26 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. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 1, p. 1 Peer Reviewer One Peer Reviewer Two 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. Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 1, p. 1 Peer Reviewer One Peer Reviewer Two 26

27 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. Vládní návrh zákon o státním rozpočtu ČR n rok 2007, 29/9/ d In the budget documenttion there re only the budgeted dt (originl estimtes) for the BY-1. Peer Reviewer One Cittion of pproprite section of executive budget proposl needed. Peer Reviewer Two 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). Mkroekonomická predikce, říjen 2006, tble Peer Reviewer One Peer Reviewer Two 27

28 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. Mkroekonomická predikce (říjen 2006) 30/9/ d The Mcroeconomic forecst presents dt on individul public budgets revenue sources, but not disggregted for the individul budgets. Peer Reviewer One Peer Reviewer Two 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 30(5) In 2006 the government pproved the Stte finl ccount for the yer 2005 by its ordinnce No. 426 from 19 April 2006 see The stte finl ccount for BY-2 is submitted to the prliment in April BY-1, when the preprtion of the budget for BY strts April 30 is the dedline for the submission given in the budget rules Peer Reviewer One Peer Reviewer Two 28

29 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p The budget documenttion does not include informtion on interest rtes nd mturity profile, however these informtion re vilble t Peer Reviewer One Peer Reviewer Two 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p Peer Reviewer One Peer Reviewer Two 29

30 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt H Hospodření veřejných rozpočtů, p Peer Reviewer One Peer Reviewer Two 30

31 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. Vládní návrh zákon o státním rozpočtu České republiky n rok 2007, příloh 1, file t00520.xls, příloh 6,7 nd 8 the sme web pge, file t0052d0.xls, příloh 9 prt G ROZPOČTY ÚZEMNÍCH SAMOSPRÁVNÝCH CELKŮ p The enclosures to the stte budget contin the totl mounts (estimtes) nd formul for clcultion of "contributions to costs for provision of stte dministrtion" (i.e. one type of trnsfer to locl governments), nd the lst document cited contins nrrtive discussion. 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. d Such informtion is not presented. Peer Reviewer One Peer Reviewer Two 31

32 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. stte gurntees: Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p nd Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 18 There is missing informtion bout other types of qusi-fiscl ctivities such s tx holidys for foreign investors. c Resercher s Response to this Question ws c Peer Reviewer One If stte gurntees do not count s qusi-fiscl ctivities (they re delt with in question 42), nswer ("d" insted of "c"?) nd comment should be reconsidered. Peer Reviewer Two Resercher Response: I chose my nswer c, becuse both possibilities re fine with me nd the finl nswer should correspond to tht of other countries. The Guide offers possibility to understnd stte gurntee s support outside of this yer budget nd it will enter the budget in the future. This ws cse of mny stte gurntees issued in the Czech Republic. Therefore, if the greement of the IBP stff is not different I would include stte gurntees here nd leve c. IBP IBP editors chose nswer, c to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 32

33 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt F Zpráv o očekávném vývoji státních finnčních ktiv psiv b The document presents the overview of finncil ssets, lists its min ctegories nd presents their vlue in Jnury 2006 nd estimtes the vlue t the end of 2007 (= chnges during recent yer nd plnned chnges for budget yer). However, not ll the informtion listed in nswer "" (especilly their purpose) cn be found, thus b. Peer Reviewer One Peer Reviewer Two 40. Does the executive's budget or ny supporting budget documenttion present informtion on non-finncil ssets held by the government?. Yes, extensive informtion on non-finncil ssets is presented, including listing of the ssets, nd (where possible) n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on non-finncil ssets is not presented. d Such informtion is not presented. Peer Reviewer One Peer Reviewer Two 33

34 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 re not problem in the Czech Republic. Peer Reviewer One Comment Peer Reviewer Two 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. stte gurntees: Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p nd Vládní návrh zákon o státním rozpočtu České republiky n rok Tbulková část, tble 18 Peer Reviewer One Peer Reviewer Two 34

35 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. Mndtory spending: Střednědobý výhled n lét , p This prt discusses the mndtory expenditures (i.e. entitlements), including future libilities from these progrms. However, this is not done systemticlly for ll the existing progrms. Resercher s Response to this Question ws b. b Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be c. Informtion provided is bsed on forecsts, but there is no detiled presumption nd bsis for the forecst. Also spce used for such importnt thing s future libilities is pretty smll. Described future libilities is only limited to pensions nd helth (sickness) insurnce. Resercher Response: I choose to keep my nswer b. I gree with the comment of the referee. The decision between b nd c is prtly subjective. However, it is importnt to note, tht the sitution did not chnge since 2006, thus if I put c, thn somebody unfmilir with the detils could mke wrong ssumption. Thus, the informtion presented re fr from extensive, however, re the sme over the pst few yers. IBP IBP editors chose nswer, b to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 35

36 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, p For informtion bout the money coming from the EU. 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. d Such informtion is not presented. Peer Reviewer One Peer Reviewer Two 36

37 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. Locl governments: Vládní návrh zákon o státním rozpočtu České republiky n rok prt G Rozpočty územních smosprávných celků, Příloh č. 2 Stte funds Vládní návrh zákon o státním rozpočtu České republiky n rok prt H. Hospodření veřejných rozpočtů, p c The budget documenttion lists revenues of locl governments nd stte funds, including informtion bout ermrked revenues (in cse of locl governments the shred tx revenues nd in cse of the stte funds the revenues ssigned to the individul funds). However there is no summry bout ermrked revenues. 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. d There is no informtion on spending on secret items. Peer Reviewer One Peer Reviewer Two 37

38 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. Vládní návrh zákon o státním rozpočtu České republiky n rok prt B Zpráv k návrhu zákon o státním rozpočtu ČR n rok 2007, The chnges of the expenditures from yer to yer re explined by chnges in the policy. However, the level of prticulr expenditure (either for dministrtive unit of function) is not linked to the policy gols. c Resercher s Response to this Question ws c. Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be d. Presented informtion is not importnt or significnt in long run. Resercher Response: I chose to keep my nswer c. I hve similr nswer s 43. However in this cse, my comment describes the sitution very clerly nd there is some informtion, even when not systemtic or complete. IBP IBP editors chose nswer, c to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 38