OPEN BUDGET QUESTIONNAIRE MOROCCO
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1 International Buget Project OPEN BUDGET QUESTIONNAIRE MOROCCO 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: AZEDDINE AKESBI AND MOHAMED BOUSSETTA (Consultant), an ABDELATIF NGADI (Avisor) Organization: TRANSPARENCY MOROCCO Aress: 24, rue Khouribga Casablanca Morocco Telephone: (+212) Internet Website: 2
3 International Buget Project OPEN BUDGET QUESTIONNAIRE MOROCCO 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...41 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 Buget Summary Executive s Buget Proposal Supporting Buget Documents Citizens Buget Not Available Not Available Note e Présentation e la Loi e Finances Rapport Economique et Financier ; Loi e Finances 2005 (Comptes Spéciaux u Trésor) ; - Loi e Finances 2005 (Services e l Etat Gérés e Manière Autonome : SEGMA) ; - Rapport Sur les Entreprises et Etablissements Publiques. Not Available Enacte Buget 2005 In-Year Reports 2005 Mi-Year Report Not Available Year-En Report 2004 Auit Report 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 Not Prouce Buget Summary Not Prouce Executive s Buget Proposal Supporting Buget Documents 5.htm 5.htm Citizens Buget Not Prouce Enacte Buget 5.htm In-Year Reports Mi-Year Review Not Prouce Year-en report Auit Report Not Prouce Other Documents 5.htm Relevant Ministries & Departments Ministère es Finances et e la Privatisation 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 Pre-buget Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Aitional Document 2 Citizens buget Yes Yes Yes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) Yes Yes Yes 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. Pre-buget Main ocument Executive s Buget Supporting Document 1 Buget summary Aitional Document 2 Citizens buget 1. The release ate is known at least one month in avance NA No NA No No NA 2. Avance notification of release is sent to users, NA No NA No No NA meia 3. Release to public same ay as official release to meia NA No NA No No NA 4. Available on the Internet free of charge NA Yes NA Yes No NA 5. Free print copies available, limite istribution NA Yes NA Yes Yes NA 6. Free print copies available, mass istribution NA No NA No No NA 7. Reaily available outsie capital an/or big cities + NA No NA No No NA 8. Written in more than one language NA Yes NA Yes Yes NA 9. News conference is hel to iscuss release NA Yes NA Yes No NA *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 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 Yes Year-en report B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) Yes Yes Yes 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 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 Auit report Yes Auit report No No NA No NA No No NA No NA No No NA No NA 4. Available on the Internet free of charge Yes Yes NA Yes NA 5. Free print copies available, limite istribution Yes No NA No NA 6. Free print copies available, mass istribution No No NA No NA 7. Reaily available outsie capital/big cities + No No NA No NA 8. Written in more than one language Yes Yes NA Yes NA 9. News conference is hel to iscuss release No No No No 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. a Citation an/or comment: The aministrative classification is the only one use in all the financial laws at the moment. (See the executive s buget proposal known as the Projet e Loi e Finances 2005.) 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 researcher s response was : The 2005 executive s buget proposal oes not inclue functional classification. (See the Projet e Loi e Finances 2005.) The researcher respone as follows to the peer reviewer comments: The bugets of the morasses (epartments) are in general not accessible to the public. A more appropriate response to this question woul be a. It oes inclue functional classification If the morasses (epartments) are taken into account a more appropriate response woul be c. IBP Comment: IBP eitors chose answer c to maintain consistency with the guiance provie to researchers for correctly completing the questionnaire in the IBP Guie to the Open Buget Questionnaire. If some functional classification is presente, as the comments inicate, then a answer is not appropriate. 11
12 3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. c Citation an/or comment: The researcher s response was : The 2005 executive s buget proposal oes not inclue economic classification. (See the Projet e Loi e Finances 2005.) If the morasses (epartments) are taken into account a more appropriate response woul be c. See the aitional comments below. IBP Comment: IBP eitors chose answer c to maintain consistency with the guiance provie to researchers for correctly completing the questionnaire in the IBP Guie to the Open Buget Questionnaire. If some economic classification is presente, then a answer is not appropriate. 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. c Citation an/or comment: Some programs are inclue an mentione (e.g. Fonation Hassan II), but this is not one systematically. 12
13 5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Citation an/or comment: The estimates of multiple years are not presente. (See the Projet e Loi e Finances 2005.) 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: The raft finance act contains only the estimates for two years: those relating to the current year an those relating to the previous year. 13
14 7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. Citation an/or comment: The tax revenues are classifie in four major categories: 1. Direct taxes (IGR IS.) 2. Customs uties 3. Inirect taxes (VAT.) 4. Registration an stamps 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, not all, non-tax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. c Citation an/or comment: Four non-fiscal revenue categories are lai own: 1. Monopolies an operations 2. Domaine revenues 3. Privatisations 4. Other incomes. 14
15 9. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Citation an/or comment: No multi-year estimates are presente. 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: No multi-year estimates are presente at all. 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. c Citation an/or comment: See the Projet e Loi e Finances
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: These payments represent the secon basic component of the public expenitures. They are presente in the public buget aministrative classification. (See the Projet e Loi e Finances 2005.) 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. Citation an/or comment: The government s buget oesn t present aitional information on the structure of the ebt. 16
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. c Citation an/or comment: Among the hypotheses that are generally consiere, there is the rate of growth, agricultural prouction, the price of oil per barrel. 15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. Citation an/or comment: Only one scenario is taken into account. No sensitivity analysis is one. For instance, the 2005 finance annual buget finance law was base on an oil price of US$ 35 per barrel. 17
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. Citation an/or comment: No information of this kin is presente. 17. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. Citation an/or comment: No information on the impact of policy proposals on revenues is presente. 18
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. a Citation an/or comment: The aministrative classification is presente for this year an the previous year. (See the Projet e Loi e Finances 2005.) 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. c Citation an/or comment: 19
20 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year proceeing 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. Citation an/or comment: It is the same classification as the one of the current year. 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year proceeing 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: There is no iniviual program presentation; everything is presente in an aggregate manner. 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. Citation an/or comment: The estimates are reporte as they were initially presente. No upating is one. 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Citation an/or comment: 21
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. Citation an/or comment: The estimates of the years prior to BY-1 are not presente in the buget ocuments or their annexes. 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. Citation an/or comment: 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. Citation an/or comment: There is no ajustment in this regar. 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. Citation an/or comment: The tax revenues are broken own in 4 major categories: 1. Direct taxes 2. Customs uties 3. Inirect taxes 4. Registration an stamps (See the Projet e Loi e Finances 2005) 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. c Citation an/or comment: These sources are generally come in four broa types: 1. The revenues of the state monopolies an operations 2. The omaine revenues 3. The procees of privatizations 4. Other incomes. 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. Citation an/or comment: 24
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). b Citation an/or comment: The revenue estimates are presente only for the current year an BY 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. Citation an/or comment: These estimates are not presente, whether aggregate or etaile. 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. Citation an/or comment: 25
26 33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year proceeing 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. c Citation an/or comment: The researcher s response was. A more appropriate response to this question woul be b. A more appropriate response to this question woul be c. (See the ratios presente page 181 of the economic an financial report inclue in the 2006 buget ocumentation) IBP Comment: IBP eitors chose answer c to maintain consistency with the guiance provie to researchers for correctly completing the questionnaire in the IBP Guie to the Open Buget Questionnaire. Some ebt information is inee presente, making a answer unsuitable. 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. Citation an/or comment: 26
27 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. c Citation an/or comment: It relates particularly to the Hassan II Fun. 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. c Citation an/or comment: These transfers relate particularly to part of some tax procees like those of VAT, business tax ( patente ) or urban tax transferre to local governments. 27
28 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. c Citation an/or comment: Only the overall amounts of the subsiies an procees levie on these companies are presente in the buget ocuments. 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: No information on quasi-fiscal activities is presente in the buget ocument or its annexes. 28
29 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: Some aggregate information on the financial assets of the state is presente in an appene buget ocument entitle, Report on Public Companies an Institutions. 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. Citation an/or comment: Only the financial aspects of the assets of the state are taken into account in the buget. 29
30 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. Citation an/or comment: 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. Citation an/or comment: Information on contingent liabilities is not presente in the buget ocuments an is not accessible to the general public. 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: This information is presente in the reports of the Moroccan Retirement Fun (CMR) an not in the buget ocuments. 30
31 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: No information of this type is presente in the buget ocuments. 45. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. b Citation an/or comment: The fiscal losses from tax expenitures were estimate at milliars irhams, half of which comes from the VAT. They represent 16% of fiscal incomes of 2005 buget. The builing sector alone benefits from about 20% of these. See the Projet e Loi e Finances A promise was mae with regar to the presentation of more etaile information on tax expenitures in the 2006 finance act. 31
32 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. a Citation an/or comment: The revenues that are specifically assigne or allocate are tracke in the Treasury Special Accounts that make up one of the components of the state buget. (See the Projet e Loi e Finances 2005.) 47. What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. Citation an/or comment: 32
33 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. Citation an/or comment: Information of this sort is not presente. Supporting ocuments situate the buget in an overall macroeconomic context but remain very vague. They o not make a link between buget an policy. 49. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals for a multi-year perio (for at least two years beyon the buget year)? a. Yes, extensive information on the link between the buget an the government s state policy goals over a multi-year perio is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the major policy goals, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals over a multi-year perio is not presente. Citation an/or comment: 33
34 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: 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: Such inicators are not presente in the buget. 34
35 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: 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: 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: This information is very scattere an general: examples inclue expeniture on rinking water supply system an rural electrification. 35
36 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. b Citation an/or comment: There is some presentation of the tax rate an fee scheule for all revenue sources. 57. Does the executive make available to the public an analysis of the istribution of the tax buren? a. Yes, a etaile analysis of the istribution of the tax buren is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, an analysis is presente; highlighting key aspects of the istribution, but some etails are exclue. c. Yes, some analysis is presente, but it lacks important etails.. No analysis on the istribution of the tax buren is presente. Citation an/or comment: This information is impossible (or at least har) to get even by experts, let alone the general public. 36
37 58. Does the executive make available to the public an explanation of the conitions associate with assistance from international financial institutions (IFI)? a. Yes, extensive information on conitions associate with IFI assistance is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on conitions associate with IFI assistance is not presente. Citation an/or comment: It is impossible for the general public to get hol of such information. 59. Does the executive make available to the public an explanation of the conitions associate with assistance from onor countries? a. Yes, extensive information on conitions associate with onor country assistance is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on conitions associate with onor country assistance is not presente. Citation an/or comment: This information remains confiential an is har to get even for public finance researchers an professionals. 60. Does the executive make available to the public a summary that escribes the buget an its proposals? a. Yes, it provies a summary that is very informative. b. Yes, it provies a summary that is somewhat informative. c. Yes, but the summary is not very informative.. No, it oes not provie a summary. Citation an/or comment: No summary is presente with the bulky buget ocuments. 37
38 61. Does the executive publish a citizens buget or some non-technical presentation intene for a wie auience that escribes the buget an its proposals? a. Yes, it publishes a citizens buget that is very informative. b. Yes, it publishes a citizens buget that is somewhat informative. c. Yes, but the citizens buget is not very informative.. No, it oes not publish a citizens buget. Citation an/or comment: No such ocument is publishe. 62. Does the executive make available to the public non-technical efinitions of terms use in the buget an other buget-relate ocuments (for instance, in a glossary)? a. Yes, thorough efinitions of buget terms are provie. b. Yes, efinitions are provie, but some etails are exclue. c. Yes, some efinitions are provie, but it lacks important etails.. No, efinitions are not provie. Citation an/or comment: 63. Does the executive make available to the public a summary of the buget process? a. Yes, it inclues a summary of the buget process that is very informative. b. Yes, it inclues a summary of the buget process that is somewhat informative. c. Yes, but the summary of the buget process is not very informative.. No, it oes not inclue a summary of the buget process. Citation an/or comment: Such a summary is not available. 38
39 64. Do citizens have the right in law to access government information, incluing buget information? a. Yes, the right has been coifie into law, an citizens are generally able in practice to obtain government information, incluing buget information. b. Yes, the right has been coifie into law, but it is sometimes not possible for citizens in practice to obtain government information, incluing buget information. c. Yes, the right has been coifie into law, but it is frequently or always impossible in practice to obtain access to government information, incluing buget information.. No, the right to access government information has not been coifie into law, or this right oes not inclue access to buget information. Citation an/or comment: No such legal provisions are in place. 65. Are citizens able in practice to obtain financial information on expenitures for iniviual programs in a format that is more highly isaggregate than that which appears in the executive s buget proposal if they request it (for example, from a ministry or agency)? a. In practice, highly isaggregate information is available to the public for all programs except those consiere relate to national security or military intelligence. b. In practice, highly isaggregate information is available to the public for programs representing at least two-thirs of, but not all, expenitures. c. In practice, highly isaggregate information is available to the public for programs representing less than two-thirs of expenitures. a. In practice, no highly isaggregate expeniture information is available. b. Not applicable/other (please comment). Citation an/or comment: 39
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