OPEN BUDGET QUESTIONNAIRE CAMEROON

Transcription

1 International Buget Project OPEN BUDGET QUESTIONNAIRE CAMEROON October 2005 International Buget Project Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC

2 This questionnaire was complete by: Name: Organization: Aress: NTANGSI MAX MEMFIH UNIVERSITY OF BUEA P.O Box 63, Buea Cameroon Telephone: (+237)

3 International Buget Project OPEN BUDGET QUESTIONNAIRE CAMEROON Section One: The Availability of Buget Documents...4 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 5 Table 2. Internet Links for Key Buget Documents... 6 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 7 Table 4. Distribution of the Enacte Buget an Other Reports... 8 Section Two: The Executive s Buget Proposal...9 Estimates for the Buget Year an Beyon Estimates for Years Prior to the Buget Year Comprehensiveness The Buget Narrative & Performance Monitoring Aitional Key Information for Buget Analysis & Monitoring Section Three: The Buget Process...43 Executive s Formulation of the Buget Legislative Approval of the Buget Executive s Implementation of the Buget Executive s Year-En Report an the Supreme Auit Institution

4 Section One: The Availability of Buget Documents 4

5 Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement 2005 Buget Summary 2005 Executive s Buget Proposal 2005 Supporting Buget Documents Citizens Buget Not Available Not Available Enacte Buget 2005 In-Year Reports Not Available Mi-Year Report 2005 Year-En Report Auit Report Not Available Not Available 5

6 Table 2. Internet Links for Key Buget Documents Please provie the Internet link for the ocument, or inicate one of these three answers: Not Prouce, Prouce, But Not Available to the Public, Publicly Available, But Not on the Internet. Buget Document Website Pre-Buget Statement Publicly Available, But Not on the Internet Buget Summary Publicly Available, But Not on the Internet Executive s Buget Proposal Publicly Available, But Not on the Internet Supporting Buget Documents Prouce, But Not Available to the Public Citizens Buget Not Prouce Enacte Buget Available on the Internet as the Loi e Finance: In-Year Reports Prouce, But Not Available to the Public Mi-Year Review Publicly Available, But Not on the Internet Year-En Report Prouce, But Not Available to the Public Auit Report Not Prouce Other Documents Prouce, But Not Available to the Public Relevant Ministries & Departments Prouce, But Not Available to the Public 6

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

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

9 Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year 9

10 Please mark your answer by placing the appropriate letter in the box to the right of the question. For all answers marke not applicable/other, please provie a brief explanation inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente. b Citation an/or comment: The Finance Bill of 2005: The Economic an Financial Report; publishe in December 2004, p Information is classifie accoring to ministerial epartments. Detaile ministerial buget proposals also classify expenitures on functional an economic lines. However, expenitures for some specific central government agencies like the Cameroon Raio an Television (CRTV); the Local Government Funing Agency (FEICOM); The National Social Insurance Fun (CNPS); etc. are not inclue. The Finance Bill is publishe by the Ministry of Finance. 10

11 2. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. c Citation an/or comment: The classification is at both the aministrative an functional levels. Details are provie of each. However, functional classifications are containe in ministerial buget proposals that various ministers present to the National Assembly, but these lack etail on specific central government agencies like CRTV, FEICOM, CNPS, etc. References inclue all ministerial buget proposals for financial year Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. c Citation an/or comment: The classification also follows economic lines. See the references in question 2. 11

12 4. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. b Citation an/or comment: The references are the same as in question In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Citation an/or comment: No. In the 2005 Finance Bill, which was publishe in December 2004, no information was provie about a multi-year perio beyon the buget-year. Information is not even provie for a year beyon the buget-year. The reference is the 2005 Finance Bill: The Economic an Financial Report, publishe in December 2004, p A more appropriate response to this question woul be a. See, for example, the country s Poverty Reuction Strategy Paper (PRSP), Meium Term Expeniture Program (MTEP) an other bilateral an multilateral co-operation arrangements, but these frameworks are not often ahere to! IBP Comment: IBP eitors chose answer b to maintain the consistency of the assumptions use in selecting answers across the countries. The PRSP an MTEP are multi-year ocuments that are often not revise annually an are not table with the executive s Buget Proposal. We have consistently chosen not to inclue expeniture projections that are not table with the executive s Buget Proposal. 12

13 6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. Citation an/or comment: As inicate in the preceing questions, etails are not provie for subsequent years. The reference remains the 2005 Finance Bill: The Economic an Financial Report, publishe in December 2004, p Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. a Citation an/or comment: During the buget summary presentation to the legislature, the hea of government always inicates the various sources of tax revenues with some justifications. This is particularly true of new taxes an any increases in existing taxes. The Financial Bill an law contain the etails. The 2005 Finance Bill: The Economic an Financial Report, publishe in December 2004, p

14 8. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the buget year? a. All sources of non-tax revenue are ientifie iniviually. b. Sources of non-tax revenue amounting to at least two-thirs of, but not all, nontax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. c Citation an/or comment: Non-tax revenue from grants is presente in full, but property income an sales of goos an services are not always fully inclue in the Buget. The 2005 Finance Bill: The Economic an Financial Report, December 2004, p In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Citation an/or comment: As for expenitures, all finance bills o not have estimates of aggregate level of revenues presente for succeeing years. Rather, the estimates of aggregate revenues are presente for preceing years an not succeeing years. The 2005 Finance Bill: The Economic an Financial Report, December 2004, p

15 10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. Citation an/or comment: As inicate in question 9, multi-year estimates of revenues beyon the buget-year are not presente. Rather, these are presente for preceing years an not for subsequent years. See the reference in question Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. a Citation an/or comment: The executive s Buget shows ata on the total government ebt outstaning at the beginning an at the en of the year. This is particularly so since the beginning of 2000 with the conitions associate with the Heavily Inebte Poor Countries (HIPC) Initiative. The 2005 Finance Bill: The Economic an Financial Report; p

16 12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). Citation an/or comment: This is particularly so since the beginning of 2000 with the introuction of the conitions associate with the HIPC Initiative. The reference is the same as in question 11 (i.e. p. 78 of the 2005 Finance Bill). a 13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. b Citation an/or comment: Information relating to the composition of government ebt is provie, but this is not comprehensive. For example, etails relating to maturity profile of the ebt are not presente. The 2005 Finance Bill: The Economic an Financial Report, December 2004, p

17 14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. b Citation an/or comment: A majority of macroeconomic policy forecasts are presente but not all. The exchange rate movements, as well as unemployment rates, are not inclue. The 2005 Finance Bill: The Economic an Financial Report, December p Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. b Citation an/or comment: Extensive information on the impact of macroeconomic assumptions is presente, but it lacks the quantitative assessment at sectoral levels an on how it will affect the population. The 2005 Finance: The Economic an Financial Report, December 2004, p

18 16. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect expenitures? a. Yes, extensive information on the impact of policy proposals on expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on expenitures is not presente. b Citation an/or comment: Yes. The executive s buget contains information on the impact of policy proposals on expenitures, but it oes not iscuss the etail quantitative breakown relating to specific functions. The 2005 Finance Bill: The Economic an Financial Report, December 2004, p Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. a Citation an/or comment: The executive s buget contains extensive information on the impact of policy proposals on revenues an clearly shows how both tax an nontax revenues are affecte. The impact on various lines of revenues like income tax an value ae tax (VAT), etc. are explicitly shown. The 2005 Finance Bill: The Economic an Financial Report, December 2004, p

19 Estimates for Years Prior to the Buget Year 18. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit for BY-1. b. Expenitures are classifie by aministrative unit for BY-1, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit for BY-1, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente for BY-1. c Citation an/or comment: Expenitures are classifie accoring to main aministrative lines for immeiate preceing years, but specific etails relating to projects complete are not presente in the Bill. In other wors, no etaile information is provie to inicate that the expenitures have been put into previously earmarke projects or programs an whether these have effectively been realize. The 2005 Finance Bill: The Economic an Financial Report, December 2004, p an p Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. c Citation an/or comment: Expenitures are classifie on aministrative lines an emphasis is place on these classifications rather than on functional classification. Within various aministrative classifications, some functional classifications are provie. However, these fail to inicate projects/programs realize an the egree of realization. See the same references as in question

20 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. c Citation an/or comment: As in question 19, classification of expenitures is more on aministrative an functional lines. Within these lines, economic classifications are observable, but for a limite number of items only. See the reference in questions 18 an 19. However, it shoul be note that various aministrative units (ministerial epartments) have etaile classifications accoring to functions an economic lines of activities as earlier inicate in the response to questions 2 an Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. Citation an/or comment: No. The executive s buget presently fails to inicate iniviual programs for which expenitures have been incurre. 20

21 22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. c Citation an/or comment: 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). a Citation an/or comment: Major aggregates for BY-2 are shown. These assist in showing major trens in the buget. These are containe in the 2005 Finance Bill, p

22 24. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. c Citation an/or comment: Details are provie only for the immeiately preceing year for expenitures. Only aggregates are presente for other years (BY-2) an for a few lines of functions an/or aministrative units. See the reference in question In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. a Citation an/or comment: For the 2005 Finance Bill, 2003 is the most recent year for which all expenitures reflect actual outcomes. These figures are presente together with the realization rates. The reference remains: the 2005 Finance Bill: The Economic an Financial Report, December 2004, p an a supporting ocument entitle, State Buget: Revenue an Expenitures. 22

23 26. Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prior-year estimates are presente. a Citation an/or comment: The 2005 Finance Bill: The Economic an Financial Report, December Ajustments are mae by taking into consieration the main lines of classifications. 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. b Citation an/or comment: All tax revenue expectations an realizations are not presente together with the rates of realizations for BY-2. However, for BY-1, the greater part of the tax revenue expectations an realizations are provie. The reference remains as above. 23

24 28. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the year preceing the buget year (BY-1)? a. All non-tax revenues are ientifie iniviually for BY-1. b. Non-tax revenues amounting to at least two-thirs of, but not all, non-tax revenue for BY-1 are ientifie iniviually. c. Non-tax revenues amounting to less than two-thirs of all non-tax revenues for BY-1 are ientifie iniviually.. No non-tax revenues are ientifie iniviually for BY-1. b Citation an/or comment: A significant proportion of non-tax revenues expectations an realizations are presente together with the rates of realizations for both BY-2 an for BY-1, although, more non-tax revenue expectations are provie. However, non-tax revenues from sales of goos an services are not clearly provie. The reference is the same as above. 29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. c Citation an/or comment: Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue since the BY proposal is table before BY-1 is complete. The 2005 Finance Bill: The Economic an Financial report, December

25 30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). a Citation an/or comment: Major aggregates for BY-2 are shown, an these assist in showing major trens in the buget. The 2005 Finance Bill, p In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. c Citation an/or comment: Details are provie only for the immeiate preceing year sources of revenues. Only aggregates are presente for other years (BY-2) an for a few sources particularly tax relate. The 2005 Financial Bill: The Economic an Financial Report, December 2004, p

26 32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. a Citation an/or comment: For the 2005 executive s buget, 2003 is the most recent year for which all revenues reflect actual outcomes. The reference ocument remains the 2005 Finance Bill: The Economic an financial Report, December Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. b Citation an/or comment: Major guielines on government ebt are provie for BY-1, but it lacks etails such as specifications relating to the bilateral, multilateral agreements, etc. The reference is the same as in the preceing question. 26

27 34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. a Citation an/or comment: For the 2005 Finance Law, 2003 is the most recent year for which ebt figures reflect actual outcomes. These figures are presente together with the realization rates. Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. Citation an/or comment: 27

28 36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. Citation an/or comment: Information relating to intergovernmental transfers is not containe in the buget. 37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. Citation an/or comment: Although Law No. 2004/026 of 30/12/2004 of the National Assembly, p. 28, makes provisions for such transfers to take place, no information on transfers to public corporations is provie in the buget. 28

29 38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. Citation an/or comment: The public is not informe of such activities, an the information is equally not shown in any buget ocument. The various finance bills o not carry such information. Typical examples can inclue assistance by some public institutions to iniviuals or other institutions. 39. Does the executive's buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. c Citation an/or comment: See: p. 76 of the 2005 Finance Bill. However, an exhaustive list of government financial assets is not presente. 29

30 40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. c Citation an/or comment: Some information is provie, but the information lacks etails particularly relating to market values. This inclues information on government builings as well. See p. 76 of the 2005 Finance Bill: The Economic an Financial Report, December Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. b Citation an/or comment: Some information is provie on key expenitures arrears like salary arrears, arrears owe to companies, etc. See p of the 2005 Finance Bill: The Economic an Financial Report. This is not comprehensive, although, some important etails are provie. 30

31 42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. c Citation an/or comment: Although the government is involve in proviing guarantees particularly for public enterprises an parastatals, an against noncommercial risks for private enterprises, these are not inclue in the executive s buget uner these heaings. Rather, they fall uner other expenses as seen on p. 80 of the 2005 Finance Bill. 43. Does the executive s buget or any supporting buget ocumentation present information on future liabilities, such as civil service pensions? a. Yes, extensive information on future liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key future liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on future liabilities is not presente. Citation an/or comment: The buget emphasizes current an immeiate past liabilities, as state in p. 78 of the 2005 Finance Law uner heaing 9.2.2: Analysis of Public Expenitures. 31

32 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an in-kin? a. All sources of onor assistance are ientifie iniviually. b. At least two-thirs of, but not all, sources of onor assistance, are ientifie iniviually. c. Less than two-thirs of sources of onor assistance are ientifie iniviually.. No sources of onor assistance are ientifie iniviually. Citation an/or comment: Allocations for onor assistance are provie but only on aggregates. No etails are provie. See the Finance Law of 2005 in Chapter 9: Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. Citation an/or comment: No information is provie in the Finance Bill for tax expenitures. 32

33 46. Does the executive s buget or any supporting buget ocumentation ientify all earmarke revenues? a. All earmarke revenues are ientifie iniviually. b. At least two-thirs of, but not all, earmarke revenues are ientifie iniviually. c. Less than two-thirs of earmarke revenues are ientifie iniviually.. No earmarke revenues are ientifie iniviually. b Citation an/or comment: Some earmarke revenues are presente on iniviual basis, but etails are not provie for all items. Details of earmarke revenues from oil are not inicate, as is one for taxes. The 2005 Finance Bill: The Economic an Financial Report, December 2004, p What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. Citation an/or comment: This proportion is obtaine for the 2005 Buget by taking expenitures on efense, general security, state intervention, etc. This gives a percentage above 12.35%. See p of the 2005 Finance Bill. 33

34 The Buget Narrative & Performance Monitoring 48. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals, by aministrative unit (or functional category), for the buget year? a. Yes, extensive information on the link between the buget an the government s state policy goals, by aministrative unit (or functional category) is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the link between major policy goals an the buget, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals is not presente. b Citation an/or comment: The Finance Bill of 2005: The Economic an Financial Report, December 2004, p Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals for a multi-year perio (for at least two years beyon the buget year)? a. Yes, extensive information on the link between the buget an the government s state policy goals over a multi-year perio is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the major policy goals, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals over a multi-year perio is not presente. Citation an/or comment: No information is provie on how the propose buget relates to state policy goals for future years. 34

35 50. Does the executive s buget or any supporting buget ocumentation present nonfinancial ata, such as the number of beneficiaries, for expeniture programs? a. Non-financial ata are presente for all programs. b. Non-financial ata are presente for programs representing at least two-thirs of, but not all, expenitures. c. Non-financial ata are presente for programs representing less than two-thirs of expeniture.. No non-financial ata are presente. Citation an/or comment: 51. Are the non-financial ata presente useful for assessing how an expeniture program is performing? a. The non-financial ata are very useful for assessing program performance. b. The non-financial ata are mostly useful for assessing program performance. c. The non-financial ata are somewhat useful for assessing program performance.. No non-financial ata are provie or they are not useful for assessing program performance. Citation an/or comment: Non-financial ata presente are not useful for measuring program performance since they are not tie to specific programs. 52. Does the executive s buget or any supporting buget ocumentation contain performance inicators for expeniture programs? a. Performance inicators are presente for all programs. b. Performance inicators are presente for programs representing at least twothirs of, but not all, expenitures. c. Performance inicators are presente for programs representing less than twothirs of expenitures.. No performance inicators are presente. Citation an/or comment: This presents the weakness of bugeting in Cameroon, as no performance inicators are inclue in the buget. This makes it ifficult to assess the level of achievements at the en of the fiscal year. 35

36 53. Are the performance inicators sufficiently well esigne, such that one can assess whether there has been progress towar meeting policy goals? a. All performance inicators are well esigne. b. Most performance inicators are well esigne. c. Some performance inicators are well esigne, but most are not.. No programs have performance inicators, or they are not well esigne. Citation an/or comment: They o not exist. This explains why it is very ifficult in Cameroon to precisely quantify the level of public program achievements. 54. Are performance inicators use in conjunction with performance targets presente in the executive s buget or any supporting buget ocumentation? a. All performance inicators are use in conjunction with performance targets. b. Most performance inicators are use in conjunction with performance targets. c. Some performance inicators are use in conjunction with performance targets, but most are not.. No performance inicators are use in conjunction with performance targets. Citation an/or comment: Nothing is clear in the system relating to these. As alreay inicate in questions 53 an 52; performance inicators o not exist. Thus, it becomes virtually impossible to say whether performance inicators are use in conjunction with performance targets. 36

37 55. Does the executive s buget or any supporting buget ocumentation present information on policies (both proposals an existing commitments) in at least the buget year that are intene to benefit irectly the country s most impoverishe populations? a. Yes, extensive information on policies intene to alleviate poverty is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policies intene to alleviate poverty, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on policies intene to alleviate poverty is not presente. c Citation an/or comment: Proposals are containe in the Economic an Financial Report, but there is nothing that relates to existing commitments that target the impoverishe population. Aitional Key Information for Buget Analysis & Monitoring Please note that the questions in this section ask about information that is generally available to the public. The information nee not be inclue in the executive s buget proposal or supporting ocuments, but may be foun in other ocuments issue by the executive. 56. Does the executive make available to the public a escription of the tax rate or fee scheule for all revenue sources? a. Yes, extensive information on tax rates an fee scheules is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the rates an fees for major revenue sources, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information is not presente. a Citation an/or comment: These are presente an justifie by the hea of government uring the legislative session when the vote on the buget takes place. Documents are issue an istribute to all tax offices aroun the Republic. These are also publishe in the National Gazette. See the 2005 Finance Bill, p