OPEN BUDGET QUESTIONNAIRE NICARAGUA

Transcription

1 International Buget Project OPEN BUDGET QUESTIONNAIRE NICARAGUA 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: ANA QUIRÓS VÍQUEZ CENTRO DE INFORMACIÓN Y SERVICIOS DE ASESORÍA EN SALUD (CISAS) Aress: Del Canal 2 1 cuara al Sur y 75 vs. abajo Barrio Bolonia, Managua Nicaragua Telephone: (+505) Internet Website: cisas@cisas.org.ni

3 International Buget Project OPEN BUDGET QUESTIONNAIRE NICARAGUA Section One: The Availability of Buget Documents...2 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 3 Table 2. Internet Links for Key Buget Documents... 4 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 5 Table 4. Distribution of the Enacte Buget an Other Reports... 6 Section Two: The Executive s Buget Proposal...7 Estimates for the Buget Year an Beyon... 8 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...50 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... 75

4 Section One: The Availability of Buget Documents 2

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 Not available Buget Summary 2005 Executive s Buget Proposal 2005 Supporting Buget Documents Citizen s Buget Not Available Not Available Enacte Buget 2005 In-Year Reports 2004 Mi-Year Report Not Available Year-En Report 2004 Auit Report Not Available 3

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 Prouce but Not Available to the Public Buget Summary Executive s Buget Proposal Supporting Buget Documents Citizens Buget Prouce but Not Available to the Public Not Prouce Enacte Buget In-Year Reports Mi-Year Review Year-En Report Auit Report Not Prouce Not Prouce Other Documents Relevant Ministries & Departments 4

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 B. Prouce for internal purposes, but not available Yes Yes 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 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. 1. The release ate is known at least one month in avance 2. Avance notification of release is sent to users, meia 3. Release to public same ay as official release to meia 4. Available on the Internet free of charge Pre-buget Main ocument Executive s Buget Buget summary* Supporting Document 1 Aitional Document 2 Citizen s buget Yes Citizen s buget No Yes Yes NA NA No Yes Yes No Yes Yes No Yes, It is available until approve Yes, It is available until approve 5. Free print copies available, NA No Yes Yes limite istribution 6. Free print copies available, NA No No No mass istribution 7. Reaily available outsie NA capital an/or big cities + No No No 8. Written in more than one NA No No No language 9. News conference is hel to NA No Yes Yes iscuss release *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. 5 NA NA NA NA NA NA NA NA NA NA NA

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 Auit 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 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 4. Available on the Internet free of charge 5. Free print copies available, limite istribution 6. Free print copies available, mass istribution Year-en report Yes Auit report Yes No NA No NA Yes No NA No NA Yes Yes NA Yes NA Yes Yes NA Yes NA Yes Yes NA Yes NA No No NA No NA 7. Reaily available outsie capital/big cities + No No NA No NA 8. Written in more than one language No No NA No NA 9. News conference is hel to iscuss release No No NA 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. 6

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 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 7

10 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: Researcher s answer to this question was b., For example, The INIM, although it is a ecentralize entity, oes not appear between the entities bugete. See A more appropriate response to this question woul be a. INIM (Instituto Nicaraguense e la Mujer) oes appear in the link provie above or through the following link: as well as the others entes escentralizaos. This information appears since pages 433 of the PGR 2005 but unfortunately, I on t have access to the buget s proposal printe version to verify the corresponent pages in that ocument (following the researchers assumption that both, proposal an enacte ocuments, are similar) IBP Comment: IBP eitors chose answer a to maintain consistency with the criteria use for selecting answers across countries. 8

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. a Citation an/or comment: Since the Buget of 2005, the Government has introuce the functional classification. See: In the General Buget of the Republic (PGR) 2006, there is a higher level of etail. See: If PGR 2006 was also use an cite shoul it be inclue in Table 1? 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. a Citation an/or comment: Since 2005, the economic classification of the expeniture is inclue in the annexes This is still one in the PGR Same comment as # 2. 9

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. a Citation an/or comment: However, the programs inclue are too broa an there is not much etail on them. The information by program is more etaile only for the Executive Branch an not for the other entities an autonomous organisms. See: The link provie is not the most appropriate. Information by iniviual programs is presente in 10

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: In 2005, only the multi-year estimation of the Program of Public Investments is presente. It is not presente for the rest of the buget. It was only in August 2005, when the law 550 was enacte [See: Government of Nicaragua, La Gaceta, Year CIX, No.167, Monay /08/2905. Page 5764, Arto.37], that incorporates in the art. 37 the inclusion of the Meium Term Buget Framework. It shoul enclose buget estimations of at least- two forthcoming years. For 2006, it was inclue a Meium Term Strategic Framework that inclues expeniture estimations of some institutions as a pilot experience. See: page PGR inclues estimates but only for Programa e Inversiones Públicas. Woul that be enough for response a? The following note was ae in the comment section above: (or August?) It coul be useful to specify the law 550: Ley e Aministracion Financiera y Regimen Presupuestario or provie link to La Gaceta (specially because others are not necessarily familiar with Nicaragua s newspapers): DE%20ADMINISTRACI%C3%93N%20FINANCIERA%20Y%20DEL%20R%C3%89GIME N%20PRE%E2%80%A6.pf IBP Comment: IBP eitors chose answer b to maintain consistency with the criteria use for selecting answers across countries. 11

14 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: Same as Question 5. It has only been until the 2006 General Buget of the Republic (PGR) that the multi-year estimations are being inclue for some institutions as pilot experiences, but it is only in three Ministries. See: PGR inclues projections but only for Programa e Inversiones Públicas. I still think is appropriate. 12

15 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. b Citation an/or comment: The General Buget of the Republic (PGR) inclues an income buget that reflects most of the tax revenue. However, in the last years, it has been enounce that there is an unerestimation of the revenues as a mean of iminishing the bugetary transfers to some institutions -as Universities or the Supreme Court- that are proportionally etermine accoring to the Political Constitution. See: This unerestimation has been enounce an prove by inepenent economists showing that in some years (2004) it has been more than 10% of tax revenues. See, as an example, Aceveo, Aolfo: 13

16 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. b Citation an/or comment: Researcher s answer to this question was b. In general, the sources coming from grants or loans are clearly registere that represent aroun 30% of incomes-, the earmarke incomes (as fee for public services) are mostly registere but that is not the case of the property sale or rent revenue. The current transfers of autonomous entities an public enterprises are registere, but in ifferent moments is has been pointe out that it is not registere the totality of the revenues. A more appropriate response to this question woul be a IBP Comment: IBP eitors chose answer b to maintain consistency with the criteria use for selecting answers across countries. 14

17 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: Multi-year estimates have not been presente up to now. With the Law 550 on Financial Aministration enacte in 2005, it is inclue the requirement of incorporating the Meium Term Strategic Framework. Therefore, this will have to change but as of yet it has not entere in force an it is estimate that will enter until bugetary exercise In the buget proposal an General Buget of the Republic (PGR) 2006 it has been inclue a meium term strategic framework, but it was not reviewe by the Assembly. Accoring to inepenent economists, these projections show ifferences with the reality unervaluing the increase of the fiscal incomes in relation to previous perios. To see, for example, Aceveo, Aolfo: Again, the estimate of fiscal incomes with the IMF iffers with the one from the Buget. This has been recognize recently by the Vice-minister of Finance in an interview to the local meia [ see Reucirán el Estao, Entrevista a Juan Sebastián Chamorro en El Nuevo Diario el 26 e febrero To this the fact is ae that the estimations that are agree with the IMF in the signature of the Memorana of unerstaning the REAL numbers are registere an not those that are presente in the General Buget of the Republic (PGR) to the National Assembly. This comment is clearer an provie more specific information than the others regaring Ley 550. Refer to this comment in all the relate questions coul be useful an more practical. 15

18 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: In 2005, no multi-year estimation was presente. In 2006, some estimates are presente, but these have been questione of being base on unervalue figures. Aitionally, these only appear in an aggregate level. See: Page 3. See also comment of question 9. 16

19 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. Citation an/or comment: The bugetary ocumentation integrates information on what will be estine to the national ebt of the bugete year, but not on the balances neither of the beginning of the year, nor of the en. The Central Bank prouces information in relation to the ebt, but it is not inclue in ocuments of the PGR. Only the amounts allocate to pay the reemption an the interests of that year are presente in the PGR. Researcher Response to Peer Reviewer: As it is known, the General Buget of the Republic (PGR) for the analysis has been mainly use. This ecision has been mae base on the fact that the National Assembly ( Asamblea Nacional ) approve on November 2005 a reform to Law 550 in which it is establishe that the form of presentation of the PGR approve in this Law will not enter into force until the Buget Year 2008 an this inclues among others the requirement for a Marco Presupuestario e Meiano Plazo. (See LAW OF REFORM OF LAW 550 FINANCIAL ADMINISTRATION AND BUDGETARY SYSTEM 565, Approve on November 17, 2005, publishe on La Gaceta N. 226, November 22n 2005 [ Article 4.- Aition of a final paragraph to the article of the Law, that will be rea as follows Framework of the General Buget of the Republic Annual Law. The framework of the General Buget of the Republic annual Law that is establishe in the Article 34 of this Law will enter into force from the buget formulation for the year Termporariliy, the framework of que se establece en el Artículo 34 e la presente Ley será efectiva a partir e la formulación presupuestaria el año In the mean time, the framework of the General Buget of the Republic annual Law will be governe by the economic classification of Income an Expenitures of the Bugetary Balance Sheet that was approve by the National Assembly in the General Buget of the Republic of the year 2005".] Nevertheless, the Marco Presupuestario e Meiano Plazo in the PGR 2006, presente a section Balance Fiscal y Financiamiento (pp ) with information regaring this question. Peer Reviewer TWO Comment 17

20 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). a Citation an/or comment: 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. c Citation an/or comment: Information is inclue on how much of the payments correspons to internal ebt an external ebt, how much is short term an long term, how much to amortization an how much to interests, as well as with whom it is the ebt, but there is no information on the interest rates nor on the total amount owe in the bugetary information, it is necessary to consult other sources. 18

21 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. Citation an/or comment: Researcher s answer to this question was. The bugetary information for 2005 oes not inclue ocumentation on the macroeconomic forecast [see although the Central Bank has mae several presentations on the matter. The ocumentation of General Buget of the Republic (PGR) 2006 oes inclue this information within the Meium Term Strategic Framework [at The Law 550 of Financial Aministration an Bugetary Regime establishes that in the Message of the Bill that the Presiency sens shoul inclue the macroeconomic context, the estimation of the main macroeconomic variables an the assumptions on which they are base, among others [see Government of Nicaragua, La Gaceta, Year CIX, No.167, Monay 29/08/05. Pag.57-64, Arto. 35]. Researcher Response to Peer Reviewer: See comment to question 11. A more appropriate response to this question woul be c. The Exposicion e Motivos inclue some macroeconomic forecast (GDP growth, inflation an exchange rate) but it is limite. The Marco Presupuestario e Meiano Plazo in the PGR 2006, presente some of these information. IBP Comment IBP eitors chose answer to maintain consistency with the criteria use for selecting answers across countries. Though the creation of new information ocuments in 2006 is useful, it has been accounte for an it oes not apply for the 2005 buget cycle, which is being evaluate. 19

22 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: There is no information of the impact of macroeconomic assumptions, not even in the PGR The Law 550 oes not establish any requirement regaring this issue. 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: The General Buget of the Republic (PGR) oes not inclue more information on the impact, nor on the proposals of public policies an their effect in the expeniture. In the exposición e motivos that accompanies the executive s buget project, in some occasions shifts in the policies are mentione, but this exposición e motivos isappears once the Buget is enacte by the Assembly. Law 550 oes not establish any requirement to o so either. A more appropriate response to this question woul be c. The exposición e motivos presents some information but it lacks important etails. This ocument is available at: 20

23 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: Researcher s answer to this question was. Same as question 16 A more appropriate response to this question woul be c. The exposición e motivos presents some information but it lacks important etails. This ocument is available at: IBP Comment: IBP eitors chose answer to maintain consistency with the criteria use for selecting answers across countries. 21

24 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. Citation an/or comment: Researcher s answer to this question was. The bugetary ocumentation oes not inclue reference to the previous expenitures per unit, nor in general. In general, the Ministry of Finance (MHCP) presents to the National Assembly its report on expenses from January to September of the bugetary year more or less at the same time that the proposal of General Buget of the Republic (PGR) of the executive is elivere, but not like part of the proposal. There is no estimation of the total cost of that bugetary exercise. Law that has not entere into force - oes not establish any requirement either to integrate in the bugetary ocumentation this information. Nevertheless, estimates for years priors to buget are available for the entes escentralizaos (ecentralize entities) like INIM (continuing with the same example): In PGR 2006 the same happens. See Annexes II at IBP Comment: IBP eitors chose answer to maintain consistency with the criteria use for selecting answers across countries. Only the entes escentralizaos inclue information for BY-1. 22

25 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. Citation an/or comment: Same as Question 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. Citation an/or comment: Same as Question 18. Same as Question 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: Same as Question

26 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: Same as Question 18. Actual expenitures are reflecte not estimations, in the semester report that the Executive sens to the Assembly, but it is not the totality of the expeniture either since not every unit reners account in a timely manner. See In some Ministries it is being implemente a centralize registry of their expenitures in real time (Integrate System of Financial an Aministrative Management - SIGFA), but this is not yet for the totality of the aministrative units. See 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: There is neither estimation nor information on previous years. It is not consiere either in Law 550 of Financial Aministration an Bugetary Regime any requirement on the matter. 24

27 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: Same as Question 23 Same as # 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: Researcher s answer to this question was. The actual expeniture of any year is not presente in the bugetary ocumentation or in the supporting ocumentation. See: Only in the estimates for years priors to buget for entes escentralizaos like INIM (continuing with the same example), it is inicate that ata 2003 (AP- 2) for buget year 2005 (AP) reflecte real outcome, an 2004 estimate: In PGR 2006 the same happens. See Annexes II at IBP Comment: IBP eitors chose answer to maintain consistency with the criteria use for selecting answers across countries. Only the entes escentralizaos inclue information for BY-2. 25

28 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: See # 25, only for those cases estimates are present an comparable. 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: There is no information on previous years in the bugetary ocumentation, neither of expenses nor of incomes. It is not establish either as a requirement in Law 550 of Financial Aministration an Bugetary Regime. See an see Government of Nicaragua, La Gaceta, Year CIX, No.167, Monay 0829/05 26

29 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. Citation an/or comment: Same as Question 27. Peer Reviewer TWO Comment 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: Same as Question 27. Peer Reviewer TWO Comment 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: Same as Question 27. Peer Reviewer TWO Comment 27

30 31. 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: Same as Question 27. Peer Reviewer TWO Comment 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: Same as Question 27. See #25. Peer Reviewer TWO Comment 28

31 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 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. Citation an/or comment: No information on previous years in relation to the public ebt is presente. Information on the total amounts owe oes not appear either. There is only information on the amounts to be pai for interests an amortizations uring that bugetary year. See See # 11. Information for is presente. 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: Same as Question

32 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: In the ifferent ocuments of the Buget that were revise, it has not been foun either information on any extra-bugetary funs or explanations on that matter. See 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: In the General Buget of the Republic (PGR) information on transfers of non-enterprise autonomous entities an public enterprises is inclue, but frequently it has been questione whether this information reflects the exact amounts faithfully. 30

33 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: In the bugetary ocumentation up to 2005, little etail was inclue on these transfers. Law 550 establishes more precise norms on the transfers to those corporations, but it still leaves fiels unclear. See Gobierno e Nicaragua, La Gaceta, Año CIX, No.167, Monay 08/29/05, Law 550 of Financial Aministration an Bugetary Regime, Arts. 73, 74 y 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: There is no information on that matter in the reviewe ocumentation. 31

34 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. Citation an/or comment: There is no information on that matter in the reviewe ocumentation. 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: Accoring to eclarations offere by the Director of the Office of Public Ethics of the Presiency, Lic. Hayeé Acosta, it oes not exist a truthful inventory of the assets of the State. This has lea -in the case of real estate- to frauulent sales an another irregularities enounce by the meia 32

35 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: Since a couple of years ago, the Representative Orlano Tarencilla has been pointing out an emaning information on what happens to the expenitures that were not execute., that in the case of capital expenitures it is usually an important amount. Until now, there has been no clear answer by the Ministry of Finance The same has happene to the resulting over -collection of taxes mentione before. It is simply inicate that it enters into a Unifie Account of the Treasure but clear information has not been presente. 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: There is no information on that matter in the reviewe ocumentation. 33

36 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: There is no information on that matter in the reviewe ocumentation. See: Only some funs are contemplate for the liabilities of workers whose jobs terminate uring the bugetary year. The Nicaraguan laboural legislation states that when ceasing their jobs by their own ecision or of their employer, the worker has the right to receive on month of payment for each of the three years worke, an a twenty-ay payment for the following three years, without exceeing the equivalent of five salaries. If it is the case of a cargo e confianza, it will have to be ae between two to six months of salary. República e Nicaragua, Ley 185, Cóigo el Trabajo, Aprobao el 28 e Octubre e 1994, Arto. 45 y 47. On the other han, since the last years, it has been pointe out that the Government of Nicaragua owes a consierable amount to the Social Security Pensions Fun for patron contributions that were not pai. [See Nueva Ley quebrará al INSS El Nuevo Diario, 1º e octubre 2005, Managua, Nicaragua, in It has not been effective any payment nor have passe any bugetary allocation for that. 34