International Budget Partnership OPEN BUDGET QUESTIONNAIRE Peru, September 2009

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Peru, September 2009 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street NE, Suite 510 Wshington, DC This questionnire ws completed by: Nme: Croline Gibu Orgniztion: CAD Ciuddnos l Dí Address: Av. Alberto Alexnder 2523 Lince, Lim 14, Peru Telephone: (+51 1) / E-mil: cgibu@ciuddnosldi.org

2 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE Section One: The Avilbility of Budget Documents... 3 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 4 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 5 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl. 11 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

3 Section One: The Avilbility of Budget Documents 3

4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Budget Documents Used in Completing the Questionnire Budget Yer Used Pre-Budget Sttement Not Avilble Budget Summry 2010 Executive s Budget Proposl 2010 Supporting Budget Documents 2010 Citizens Budget Not Avilble Encted Budget 2009 In-Yer Reports 2009 Mid-Yer Report 2009 Yer-End Report Not Avilble Audit Report

5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Budget Document Full Title, Dte, nd Internet Link Pre-Budget Sttement Mrco Mcroeconómico Multinul [Multi-nnul Mcro-Economic Frmework (MMM)] 012_Rev.pdf Approved: August 28, 2009; Published on Officil Gzette: August 30, 2009 Produced but Not Avilble. Produced too lte by the requirements of the OBI methodology. A pre-budget sttement must be relesed t lest one month prior to the relese of the Executive's Budget Proposl. While in the OBI2008 the MMM ws relesed over month prior to the executive's budget proposl, the 2010 MMM ws relesed together with the executive's budget proposl. Presentción del Viceministro de Hciend, José Arist, nte l Comisión de Presupuesto del Congreso de l Repúblic [ENGLISH: Presenttion of Vice Minister of Finnce, Jose Anist, before the Budget Committee of the Congress of the Republic] (15/09/2009). precuegenrep.nsf/vf22web/47420b759aa099b a DD3C/$FILE/Proyecto_de_Presupuesto_20010_Viceministro_de _Economí.pdf Budget Summry Discurso del Ministro de Economí, Luis Crrnz, nte el pleno del Congreso de l Repúblic, pr sustentr Ley del Presupuesto, de Equilibrio Finnciero y de Endeudmiento del Sector Público pr el ño 2010 [ENGLISH: Speech of the Minister of Economy, Luis Crrnz, before plenry session of the Congress of the Republic in support of the Lw of Budget, Finncil Blnce nd Public Sector Borrowing for 2010 ] (04/09/2009). precuegenrep.nsf/vf22web/ f330fac d 8A72/$FILE/Proyecto_de_PptO_Min_Economi_nte_el_Pleno.p df Executive s Budget Proposl Proyecto de Ley del Presupuesto del Sector Público pr el ño 2010 [Drft Budget Lw of the Public Sector for 2010] _Presupuesto2010.pdf This document ws published in the Officil Gzette El Peruno on August 28, Budget Document One in Support of the Executive s Budget Proposl Exposición de Motivos [Introductory Explntion] y_presupuesto2010.pdf August 28,

6 Proyecto de Ley de Equilibrio Finnciero del Presupuesto del Sector Público pr el Año Fiscl 2010 [Drft Lw of Finncil Blnce of the Public Sector for Fiscl Yer 2010] August 28, _Equilibrio_Finnciero2010.pdf Budget Document Two in Support of the Executive s Budget Proposl Exposición de Motivos Ley de Equilibrio Finnciero del Presupuesto del Sector Público pr el Año Fiscl 2010 [Introductory Explntion of the Drft Lw of Finncil Blnce of the Public Sector for Fiscl Yer 2010] August 28, y_equilibrio2010.pdf Proyecto de Ley de Endeudmiento del Sector Público pr el Año Fiscl 2010 [Drft Lw of Public Sector Borrowing for Fiscl yer 2010] August 28, _Endeudmiento2010.pdf Exposición de Motivos Proyecto de Ley de Endeudmiento del Sector Público pr el Año Fiscl 2010 [Introductory Explntion of the Drft Lw of Public Sector Borrowing for Fiscl yer 2010] August 28, y_endeudmiento2010.pdf Budget Document Three in Support of the Executive s Budget Proposl Normtividd Presupuestri [Budget Regultory Frmework] Documents vilble until 15/09/2009 Citizens Budget Not produced 6

7 Ley N Ley de Presupuesto Público [Public Budget Lw] (Approved: November 28, 2008; Encted: December 10, 2008; nd Published in the Officil Gzette: December 11, 2008) uesto2009.pdf Anexos Ley [Annexes to the Lw] Encted Budget Ley N Ley de Endeudmiento del Sector Público pr el Año Fiscl 2009 [Lw of Public Sector Borrowing for Fiscl Yer 2009] (Approved: November 28, 2008; Encted: December 10, 2008; nd Published in the Officil Gzette: December 11, 2008). miento2009.pdf Ley N Ley de Equilibrio Finnciero del Presupuesto Sector Público pr el Año Fiscl 2009 [Lw of Finncil Blnce of the Budget Public Sector for Fiscl Yer 2009] (Approved: November 28, 2008; Encted: December 10, 2008; nd Published in the Officil Gzette: December 11, 2008). io2009.pdf Boletín de Trnsprenci Fiscl. Número 95, Julio [Fiscl Trnsprency Bulletin, n.95, July 2009] In-Yer Reports Reporte de Indicdores Líderes [Leding Indictors] Generl Pge: -Reporte de Indicdores Líderes Nº 91 - Abril de res.pdf Informción sobre deud [Informtion on Debt] - Portl de Trnsprenci Económic, Mrch 31, 2009 (updted qurterly) Mid-Yer Review Mrco Mcroeconómico Multinul [Multi-Annul Mcroeconomic Frmework ] August 29, _Rev.pdf Yer-End Report Cuent Generl de l Repúblic 2007 [Generl Accounts of the Republic] (Approved by the Congress: December 12, 2008; Encted: Februry 25, 2009; Published in the Officil Gzette on 7

8 Februry 26, Volumes: See lso: Estdístics del Proceso Presupuestrio [Budget Process Sttistics] Generl Pge: Audit Report Informe de Auditori los Estdos Finncieros e Informción Presupuestri de l Cuent Generl de l Repúblic 2008 [Audit Report of Finncil Sttements nd Budget Informtion of the Generl Account of the Republic 2008] 0df9297b09fe3f7c97d8/informe_ct_2008.zip?MOD=AJPERES Published dte is not vilble 8

9 Constitucion Politic del Peru f/constitucion Presupuesto [Budget] Ley Generl del Sistem Ncionl de Presupuesto NcionldePresupuesto.pdf Presupuesto por resultdos [Performnce Budgeting] php Trnsferencis [Trnsfers] Fondos del Estdo {Stte Funds] Proveedores del Estdo [Stte Providers] Other Documents Ejecución de Proyectos de Inversión [Implementtion of Investment Projects] Pensiones [Pensions] Recudción [(tx) collection] Trnsprenci y Acceso [Trnsprency nd Access] 06.php Adquisiciones [Procurement] Directivs pr el proceso de Formulción Presupuestl 2010 [Directives for the Budget Formultion Process 2010] hp 9

10 Ministerio de Economí y Finnzs [Ministry of Economy nd Finnce] Presidenci del Consejo de Ministros [Presidency of the Council of Ministers] Contdurí Públic de l Nción [Office of Public Accounting] Relevnt Ministries & Deprtments Consejo Superior de Contrtciones y Adquisiciones del Estdo [Superior Council of Contrcting nd Procurement of the Stte] Portl de Trnsprenci Económic del Mef [Economic Trnsprency Portl] Superintendenci Ncionl de Administrción Tributri [Tx Administrtion Office] SIAF - Sistem de Informción Administrtiv y Finncier [Administrtive nd Finncil Informtion System] 10

11 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl DISTRIBUTION OF BUDGET DOCUMENTS A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public Yes Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget Yes C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? Prebudget Prebudget Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget 1. The relese dte is known t lest one month in NA Yes Yes Yes Yes NA dvnce 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 NA No No No No NA medi 4. Avilble on the Internet free of chrge NA Yes Yes Yes Yes NA 5. Free print copies vilble, limited distribution NA No No No No 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 lnguge NA No No No No NA 9. News conference is held to discuss relese NA Yes Yes Yes Yes NA *A budget summry should be stnd-lone document, which could include budget speech or seprtely published executive summry. + Mrk Yes if ccess by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 11

12 Tble 4. Distribution of the Encted Budget nd Other Reports A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Encted budget In-yer reports Mid-yer review Yer-end report Audit report 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? Encted budget In-yer reports Mid-yer review Yer-end report Audit report 1. The relese dte is known t lest one month in Yes No No No Yes dvnce 2. Advnce notifiction of relese sent to users, Yes No No No No medi 3. Relesed to public sme dy s officil relese to No No No No No medi 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution No No No No No 6. Free print copies vilble, mss distribution No No No No No 7. Redily vilble outside cpitl/big cities + Yes Yes Yes Yes Yes 8. Written in more thn one lnguge No No No No No 9. News conference is held to discuss relese Yes No No 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. 12

13 Section Two: The Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer Note 1: The Open Budget Survey reserch process ws crried out over 12-month period nd the finl version of the Open Budget Questionnires reflect decisions mde fter multiple rounds of discussions between Survey reserchers, peer reviewers, nd the Interntionl Budget Prtnership (IBP) (in severl countries these decisions lso considered comments received from governments). When peer reviewers or governments greed with the nswers provided by reserchers, they often provided no comment. Thus for mny questions, the section in the questionnire tht should contin peer reviewer comments is left blnk. However, if the government did not provide ny comments to question (becuse it did not dispute the nswer), the section within the questionnire tht is ment to reflect government comments specifies the nswer tht the government greed with (by defult). Since the IBP continued its discussions with the reserchers even fter receiving peer reviewer nd government comments, for some questions these discussions resulted in mutul decision to chnge the nswers, even if the peer reviewers nd governments greed with the originl nswer provided by the resercher. Such chnges my hve hppened s result of: 1. A more consistent ppliction of the Survey methodology; 2. New informtion identified by the resercher or by IBP tht hd bering on the nswer for prticulr question; or 3. Decisions mde to ensure cross-country comprbility of nswers. For more informtion on these chnges for ny question plese write to info@interntionlbudget.org. 13

14 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. This informtion cn be found in the Proyecto de Ley de Presupuesto del Sector Público pr el ño fiscl 2010 nd nnexes which cn be found in: hp Peer Reviewer One Peer Reviewer Two 14

15 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. In 2009, Peru strted to use new functionl clssifiction tht is comptible with the IMF Government Finnce Sttistics Mnul There re 25 functionl clssifictions for the expenditures nd income. This informtion cn be found on pges of Exposicion de Motivos del Proyecto de Ley de Presupuesto del Sector Público del ño fiscl Peer Reviewer One Peer Reviewer Two Why not using 2010 budget insted of the 2009 budget to provide the bove exmple? Resercher Response: We re using the Executive Budget Proposl 2010, but the cittion mkes reference tht Peru is using IMF functionl clssifiction since Budget The Executive Budget Proposl 2010 presents expenditures tht re clssified by functionl clssifiction. 15

16 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. The informtion ppers on 1st nnex of the Proyecto de Ley de Presupuesto del Sector Público pr el ño fiscl It lso ppers on pges of the Exposición de Motivos del Proyecto de Ley de Presupuesto del Sector Público pr el ño fiscl 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. This informtion cn be found in the Exposición de Motivos del Proyecto de Ley de Presupuesto del Sector Público pr el ño fiscl 2010 nd nnex 3 of the Proyecto de Ley de Presupuesto del Sector Público pr el ño fiscl Annex 3 cn be found in Peer Reviewer One Peer Reviewer Two 16

17 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). This informtion ppers in the Mrco Mcroeconómico Multinul Peer Reviewer One Peer Reviewer Two 17

18 6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. This informtion cn be found in the Mrco Mcroeconómico Multinul (nnexes 6-17) c Resercher Response to this Question ws c Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be b. The rtionle behind the chnge in clssifiction is tht the Mrco Mcroeconomico Multinnul does include informtion for the following yers by current/cpitl expenditure (nd their disggregtion). Plese see Cudro 17 in MMM Resercher Response: I suggest the nswer should remin s I indicted in the questionnire c. I chose my nswer becuse I gree with the Peer Review Two tht Chrt 17 from MMM 2010 includes multi-yer estimtes for economic clssifiction, but only for some of them. For exmple, finncil expenses nd socil security benefits (retirement nd survivors pensions) expenses re not included in the Chrt 17. IBP IBP editors chose nswer c to mintin the consistency of the dt cross the countries. 18

19 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. Informtion identifying different sources of tx revenues by type cn be found on pge 12, of Exposición de Motivos del Proyecto de Ley de Presupuesto del Sector Publico pr el Año Fiscl 2010 entitled Ingresos de l Fuente de Finncimiento Recursos Ordinrios. 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, non-tx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. Informtion identifying different sources of non-tx revenues cn be found on pges 14-23, of Exposición de Motivos del Proyecto de Ley de Presupuesto del Sector Publico pr el Año Fiscl Peer Reviewer One Peer Reviewer Two 19

20 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). This informtion cn be found in the Mrco Mcroeconómico Multinul 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. The chrts N 6-7 (pg ) nd chrts N 10-17(pg ) of the document entitled Mrco Mcroeconómico Multinul provide this informtion. Peer Reviewer One Peer Reviewer Two 20

21 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. This informtion cn be found on chrt N 1 (pg. 17) nd chrts N (pg ) of the Mrco Mcroeconómico Multinul In ddition, more informtion ppers on pges nd pge 152 of the Exposición de Motivos del Proyecto de Ley de Presupuesto 2010 nd in the Proyecto de Ley de Endeudmiento del Sector Público pr el ño fiscl 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). This informtion ppers on pge 33 in the section B. Gstos Finncieros of the document Exposición de Motivos del Proyecto de Ley de Presupuesto 2010 nd in chrts (pg. 31) of the Mrco Mcroeconómico Multinul Peer Reviewer One Peer Reviewer Two 21

22 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. Informtion bout the interest rte on the debt, mturity profile of the debt nd whether it is domestic or externl cn be found on chrts N (pg ) of the Mrco Mcroeconómico Multinul Informtion bout the currency denomintion of the debt cn t be found in the executive s budget or ny supporting budget documenttion. b Resercher Response to this Question ws b Peer Reviewer One In view of the fct tht informtion on currency denomintions is vilble on the web pge of the Ntionl Office for Public Borrowing (Dirección Ncionl de Endeudmiento Público) of the Ministry of the Economy nd Finnce, it should be. Peer Reviewer Two Resercher Response: I suggest the nswer should remin s I indicted in the questionnire b I chose my nswer becuse I gree with Peer Reviewer One tht this informtion could be found on DNEP web site (nd in Portl de Trnsprenci Economic). However, ccording to OBI stndrds nd guidelines exchnged in the pst questionnires, it is not clerly prt of the executive s budget or supporting document. IBP IBP editors chose nswer b to mintin consistency with the guidnce provided to reserchers for correctly completing the questionnire in the Guide to the Open Budget Questionnire. 22

23 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. Mcroeconomic forecst upon which the budget projections re bsed cn be found on pge The Mrco Mcroeconómico Multinul presents the mcroeconomic forecst upon which the budget projections re bsed on, but some detils re excluded like unemployment rte forecst. b Resercher Response to this Question ws b Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be. The rtionle is tht the MMM does hve plenty of informtion on the economic perspectives for the following fiscl yer nd the unemployment rte is not s relevnt s other vribles in the cse of Peru. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire b. I chose my nswer becuse ccording to pge 27 of the Guide to the Open Budget Questionnire, for the nswer to Question 14 should be considered the key economic ssumptions should t lest include estimtes of GDP growth, infltion rtes, interest rtes, nd unemployment rtes. IBP IBP editors chose nswer b to mintin consistency with the guidnce provided to reserchers for correctly completing the questionnire in the Guide to the Open Budget Questionnire. 23

24 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. This informtion cn be found in the Mrco Mcroeconómico Multinul but some detils re excluded. There doesn t exists sensitivity nlysis. Resercher Response to this Question ws b Peer Reviewer One The Multi-Yer Mcroeconomic Frmework does include n nlysis of scenrios to determine debt sustinbility nd sensitivity in discussing the Economic Stimulus Pln nd, for this reson, I believe it should be. b Peer Reviewer Two Resercher Response: I suggest the nswer should remin s I indicted in the questionnire b. I chose my nswer becuse it is true tht MMM presents informtion considering the forecst of the most importnt vribles. However, there is not sensitive nlysis ccording to Guide to the Open Budget Questionnire on pge 27, Question 15 sks whether informtion is provided tht shows how the budget projections would chnge if the mcroeconomic forecst in the budget turns out to be wrong. Often referred to s sensitivity nlysis, this informtion is importnt for understnding the impct of the economy on the budget. A sensitivity nlysis will typiclly llow n nlyst to ssess wht the effect on the budget would be if, for instnce, GDP growth were somewht slower or infltion somewht higher thn ssumed by the executive. IBP IBP editors chose nswer b to mintin consistency with the guidnce provided to reserchers for correctly completing the questionnire in the Guide to the Open Budget Questionnire. 24

25 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. This informtion cn be found on pges of the Exposición de Motivos del Proyecto de Ley de Presupuesto The impct of the policy proposls cn be seen in the chrt on pge 77, in which there exists indictors of the progress of the different progrms. Additionl informtion bout the new institutionl progrms for Ntionl nd Locl Government cn be found on pges Resercher Response to this Question ws b b Peer Reviewer One I would consider response c becuse in relity the whole issue of the Results-Bsed Budget (Prespuesto por Resultdo), which the referenced pges llude to, hs ctully nothing to do with the best prctice of clerly seprting inertil nd existing (pssive scenrio) sitution from the cost of new public policies (ctive scenrio). This is not systemticlly pplicble in Peru (nd, s mtter of fct, it is usully more pplicble to revenue thn to expenditure). Peer Reviewer Two It worth noting tht the informtion is only vilble for hnd full of progrms not for ll the progrms in the budget. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire b. I chose my nswer becuse it is true tht the informtion of results-bsed budgets only referred to few progrms, but the next pges of Exposición de Motivos shows informtion bout new progrms. For exmple, the Progrm de Modernizción Municipl [Municipl Moderniztion Progrm ] nd Pln de Incentivo Municipl [Municipl Incentive Pln] (the pges hve been included in dditionl cittion). IBP IBP editors chose nswer b to mintin the consistency of the dt cross the countries. 25

26 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. Some informtion ppers on pges of the Mrco Mcroeconómico Multinul but it s not enough to mesure the impct of how the different fiscl policies could ffects revenues The informtion of the most importnt new progrms nd their impct in the 2010 budget's expenses is shown seprtely in pges 98 to 134 of Exposicion de Motivos but in ggregtes mounts Resercher Response to this Question ws c c Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be d s the question is sking bout tht is the impct of new policy proposls (not just fiscl policies) does ffect revenues. There is no ssessment of the impct in the MMM Resercher Response: I suggest the nswer should remin s I indicted in the questionnire c. I chose my nswer becuse I hve included n dditionl cittion nd followed the guidelines to Question 17 on pge 27 in the Guide to the Open Budget Questionnire: Questions sk if the budgetry impcts of new policies proposed in the budget re presented seprtely, so tht they cn be distinguished from existing commitments...typiclly these new proposls re ccompnied by n increse or decrese in expenditures or revenues. So presenttion tht distinguishes between new nd existing policies is importnt for understnding the budget. IBP IBP editors chose nswer c to mintin the consistency of the dt cross the countries 26

27 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. d There is not informtion in the Exposición de Motivos del Proyecto de Ley de Presupuesto nd relted documments 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. There is not informtion in the Exposición de Motivos del Proyecto de Ley de Presupuesto nd relted documments. d Peer Reviewer One Peer Reviewer Two 27

28 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. This informtion cn be found on chrts on pge 26 of the Mrco Mcroeconómico Multinul Peer Reviewer One Peer Reviewer Two 28

29 21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn twothirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. Some informtion is presented in the Exposicion de Motivos del Proyecto de Ley de Presupueto 2010 using economic clssifiction (pge 152) nd dministrtive clssifiction (pge 162) but in ggregted mounts. Resercher Response to this Question ws c c Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be d given tht the question is sking if the budget or ny supporting budget documenttion hs this informtion. The Trnsprenci webpge, even though does hve ll the required informtion does not constitute prt of the budget or its supporting documenttion presented. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire c. Motivted by Peer Reviewer Two s comment, I hve reviewed Guide to the Open Budget Questionnire (pge 28) nd the Exposición de Motivos nd I hve found new cittions. Tht is why I hve chnged the cittion, but mintined the nswer. IBP IBP editors chose nswer c to mintin consistency with the guidnce provided to reserchers for correctly completing the questionnire in the Guide to the Open Budget Questionnire. 29

30 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. Exposición de Motivos de l Ley de Presupuesto Público 2010 Mrco Mcroeconómico Multinul Article 15.4 of Ley Generl del Sistem Ncionl de Presupuesto depresupuesto.pdf Introductory Explntion of the Lw of Public Budget 2010 Multi-Annul Mcroeconomic Frmework According to Art of the Ley Generl del Sistem Ncionl de Presupuesto, to elborte the executive's budget for the fiscl yer (BY), the informtion should tke into ccount is the ctul expenditure up until June of BY-1 c Resercher Response to this Question ws Peer Reviewer One Peer Reviewer Two A more pproprite response to this question would be d given tht the question is sking if the budget or ny supporting budget documenttion. The Trnsprenci webpge, even though does hve ll the required informtion does not constitute prt of the budget or its supporting documenttion presented. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire. I chose my nswer becuse the Executive's Budget Proposl includes estimtions of incomes nd expenditures from MMM updted until August 2009 s well s informtion from the sectors until June I hve chnged the cittion nd comment in order to hve clerer nswer. IBP IBP editors chose nswer c to mintin the consistency of the dt cross the countries. 30

31 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). This informtion cn be found in the Mrco Mcroeconómico Multinul Two yers (2008 nd 2009) of estimtes of ggregte level of expenditures re presented for the budget yer (2010). Peer Reviewer One Peer Reviewer Two 31

32 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. c Prior-yer estimtes cn be found in the Mrco Mcroeconómico Multinul but only for portion of one or more of expenditure clssifictions. Even though only prt of this informtion cn be found in the Mrco Mcroeconómico Multinul , it is possible to find informtion in detil on the website: Peer Reviewer One Peer Reviewer Two 32

33 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 presented in the Mrco Mcroeconómico Multinul for which the expenditures reflect ctul outcomes is Peer Reviewer One 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 prioryer estimtes re presented. This comprtive informtion cn be found in the Mrco Mcroeconómico Multinul Peer Reviewer One Peer Reviewer Two 33

34 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 cn be found in chrts (pg. 25) of the Mrco Mcroeconómico Multinul 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. This informtion cn be found in chrts (pg. 25) of the Mrco Mcroeconómico Multinul Peer Reviewer One Peer Reviewer Two 34

35 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. This informtion cn be found the rticle 15.4 of Ley Generl del Sistem Ncionl de Presupuesto. depresupuesto.pdf To elborte the executive's budget for the fiscl yer 2010, the dt tken into ccount re the revenues up until June 2009 ccording to the Ley Generl del Sistem Ncionl de Presupuesto. Peer Reviewer One 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). This informtion cn be found on pges of the Mrco Mcroeconómico Multinul Peer Reviewer One Peer Reviewer Two 35

36 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. This informtion cn be found on pges of the Mrco Mcroeconómico Multinul 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. The most recent yer presented for which the revenues reflect ctul outcomes is Peer Reviewer One Peer Reviewer Two 36

37 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. This informtion cn be found in chrts of the Mrco Mcroeconómico Multinul Resercher Response to this Question ws b b Peer Reviewer One Plenty of informtion on level nd composition cn be found on the web pge of the DNEP [Ntionl Directorte of Public Borrowing] of the MEF [Ministry of Economy nd Finnce] nd, therefore, the response would be. Peer Reviewer Two Resercher Response: I suggest the nswer should remin s I indicted in the questionnire b. I chose my nswer becuse I gree with Peer Reviewer One. This informtion could be found on DNEP web site (nd in Portl de Trnsprenci Economic), but ccording to OBI stndrds nd guidelines exchnged in the pst questionnires, it is not clerly t prt of the executive s budget or supporting document IBP IBP editors chose nswer b to mintin consistency with the guidnce provided to reserchers for correctly completing the questionnire in the Guide to the Open Budget Questionnire. 37

38 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. The most recent yer ctul outcomes debt figures presented is Peer Reviewer One Peer Reviewer Two 38

39 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 informtion of some revenues nd expenditures of Beneficienci Públic (public socil chrities) re not included in the executive s budget. Resercher Response to this Question ws d Peer Reviewer One The budget does not include finncil components; we must remember tht the focus is the non-finncil public sector. Public money from public socil chrities is included in the Budget (of the MIMDES [Ministry of Women nd Socil Development]). We currently do not hve ny extr-budgetry funds (this concept does not pply to the money from the finncil public sector). In my view, the pproprite response is e. d Peer Reviewer Two Resercher Response: I suggest the nswer should remin s I indicted in the questionnire d. I gree with the Peer Reviewer tht in the strict interprettion, the Executive's Budget Proposl only includes Non Finncil Sector Institutions. The Finncil Sector institutions nd Public Firms re not included in Public Budget nd hve their own lws. In order to not generte ny confusion, I hve deleted ny mention of finncil sector or public firms. In the cse of Socieddes de Beneficenci Públic ( public chritble societies ), it is true tht prt of their revenues is included in Ministerio de l Mujer (MIMDES), but their own incomes (Recursos directmente recuddos) re not prt of MIMDES's budget. IBP IBP editors chose nswer d to mintin the consistency of the dt cross the countries. 39