OPEN BUDGET QUESTIONNAIRE SWEDEN

Transcription

1 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE SWEDEN September 28, 2007 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street, NE Suite 510 Wshington, DC

2 This questionnire ws completed by: Nme: Ann Schnell Orgniztion: Melnder Schnell Consultnts Address: Liljegtn 12, Uppsl, Sweden Telephone: +46-(0) E-mil: 2

3 Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE SWEDEN Section One: The Avilbility of Budget Documents... 4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 6 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl Tble 4. Distribution of the Encted Budget nd Other Reports Section Two: The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond Estimtes for Yers Prior to the Budget Yer Comprehensiveness The Budget Nrrtive & Performnce Monitoring Additionl Key Informtion for Budget Anlysis & Monitoring Section Three: The Budget Process Executive s Formultion of the Budget Legisltive Approvl of the Budget Executive s Implementtion of the Budget Yer-end Report nd the Supreme Audit Institution

4 Section One: The Avilbility of Budget Documents 4

5 Tble 1. Budget Yer of Documents Used in Completing the Questionnire Plese indicte the budget yer of the document used to complete the questionnire. If the document is not vilble to the public, plese stte, Not Avilble. Budget Documents Used in Completing the Questionnire As explined in the guide to the questionnire, documents from vriety of fiscl yers re referred to throughout the questionnire. Plese indicte below for which fiscl yer responses to questions relting to ech report or experience were bsed on. Budget Yer Used Pre-Budget Sttement 2007 Budget Summry 2008 Executive s Budget Proposl 2008 Supporting Budget Documents 2008 Citizens Budget 2008 Encted Budget 2007 In-Yer Reports 2007 Mid-Yer Report Not Avilble Yer-End Report 2007 Audit Report

6 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Plese provide the full title, dte nd Internet link for ll documents to be cited in Sections 2 & 3. If n Internet link is not vilble for the document, plese indicte one of these three nswers: Not Produced, Produced but Not Avilble to the Public, Publicly Avilble, but Not on the Internet. Budget Document Full Title, Dte, nd Internet Link 2007 års ekonomisk vårproposition (16 April 2007): From the Spring Fiscl Policy Bill 2007: Budget Sttement (2 my 2007): Pre-Budget Sttement Svensk Ekonomi - Särtryck ur 2007 års ekonomisk vårproposition (16 April 2007): Finnspln - Särtryck ur 2007 års ekonomisk vårproposition (16 April 2007: Vår pengr 2007 (16 April 2007): Budget Summry Executive s Budget Proposl Kort om Regeringens budgetförslg 2008 (20 September 2007): Budgetpropositionen för 2008 (20 September 2007): QCuzxc From the Budget Bill for 2008 (20 September 2007): Sweden's Economy: Särtryck ur budgetpropositionen för 2008 (ll documents re dted 20 September 2007): - Finnspln och smmndrg Budget Document One in Support of the Executive s Budget Proposl - Svensk ekonomi - Fördelningen v ekonomisk resurser melln kvinnor och män - Sttsförvltningens utveckling 6

7 Fktbld (Fct sheets), ll dted 20 September 2008: - Utrikesdeprtementets förslg: Budget Document Two in Support of the Executive s Budget Proposl - Hög krv ställs på rättsväsendet: e0.pdf - Mål och inriktning för migrtionspolitiken: 2d.pdf - Urbn utvecklingspolitik: - Klimtmiljrd, klimtpolitisk instser i närtid: 3/ pdf Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget Encted Budget In-Yer Reports Mid-Yer Review Yer-End Report There is no difference between budget summry - see bove - nd citizen s budget in the cse of Sweden. Finnsutskottets betänknde 2006/07:FiU10 - Sttsbudget 2007 (21 December 2006): 1FiU10&rm=2006/07&bet=FiU10 Monthly reports on budget expenditures nd debt: - Monthly reports on budget expenditures: Swedish Ntionl Finncil Authority (Ekonomistyrningsverket): - go to Sttens finnser, Sttsbudgeten, Måndsutfll. Monthly reports on the public debt:swedish Ntionl Finncil Authority (Ekonomistyrningsverket): - go to Sttens finnser, Sttsbudgeten, Måndsutfll. Not produced. The executive does not relese one such mid-yer review. However, the Spring Fiscl Bill (Vårpropositionen) - the prebudget sttement - hs spects of mid-yer review but is not designed to specificlly show detiled budget performnce nd mcroeconomic dt of the pst 6 months (it does give some overview of such informtion though). Årsredovisning för stten 2006 (17 April 2007): Årsredovisning för stten 2006, summry (website, lst updted 17 April 2007): 7

8 Audit Report Riksrevisionens årlig rpport 2007 (15 June 2007): spx?documentid=6735 Vår pengr (20 September 2008): Press releses by the Government in reltion to the budget proposl (20 September): Budgetprocessen: Other Documents Budgetprocessen (more comprehensive thn the one bove): 3ced html The Centrl Government Budget. Stte Budget Procedure: Den sttlig budgetprocessen (24 November 2006): The Centrl Government Budget Process (24 November 2006): Ordlist: 8

9 Links to the Government Offices nd Ministries: in Swedish nd in English: The Prliment: http: ( lrge prt is vilble in English nd more limited prt in rnge of other lnguges see spx ) Swedish Ntionl Finncil Mngement Authority (Ekonomistyrningsverket) ( lrge prt is vilble in English) Relevnt Ministries & Deprtments Swedish Ntionl Audit Office Stte Audit Institution (Riksrevisionen): ( lrge prt is vilble in English) Swedish Ntionl Debt Office (Riksgäldskontoret): ( lrge prt is vilble in English) Swedish Tx Agency (Sktteverket): (there is limited mount of informtion in other lnguges see l) Swedish Centrl Bnk (Sveriges Riksbnk): ( lrge prt is vilble in English) Ntionl Institute of Economic Reserch (Konjunkturinstitutet): ( lrge prt is vilble in English) Sttistics Sweden (Sttistisk Centrlbyrån): ( lrge prt is vilble in English) 9

10 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, plce Yes in the pproprite row below to indicte if the report is: Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? For ech chrcteristic, mrk Yes if yes, No if no, or NA if Not Avilble. Prebudget Prebudget Min document Executive s Budget Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget 1. The relese dte is known t lest one month in dvnce Yes Yes Yes Yes Yes Yes 2. Advnce notifiction of relese is sent to users, Yes Yes No No No No medi 3. Relesed to public sme dy s officil relese to medi Yes Yes Yes Yes Yes Yes 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution Yes Yes Yes Yes Yes Yes 6. Free print copies vilble, mss distribution No No Yes No No Yes 7. Redily vilble outside cpitl nd/or big cities + Yes Yes Yes Yes Yes Yes 8. Written in more thn one No No No Yes Yes No lnguge 9. News conference is held to discuss relese Yes Yes No No No No *A budget summry should be stnd-lone document, which could include budget speech or seprtely published executive summry. + Mrk Yes if ccess by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 10

11 Tble 4. Distribution of the Encted Budget nd Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, plce Yes in the pproprite row below to indicte if the report is: Encted budget In-yer reports Mid-yer review Yer-end report Audit report A. Not produced, even for internl purposes Yes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? For ech chrcteristic, mrk Yes if yes, No if no, or NA if Not Avilble. Encted budget In-yer reports Mid-yer review Yer-end report Audit report 1. The relese dte is known t lest one month in dvnce Yes Yes NA Yes Yes 2. Advnce notifiction of relese sent to users, medi No No NA No Yes 3. Relesed to public sme dy s officil relese to medi Yes Yes NA Yes Yes 4. Avilble on the Internet free of chrge Yes Yes NA Yes Yes 5. Free print copies vilble, limited distribution No Yes NA Yes Yes 6. Free print copies vilble, mss distribution No No NA No No 7. Redily vilble outside cpitl/big cities + Yes Yes NA Yes Yes 8. Written in more thn one lnguge No Yes NA Yes Yes 9. News conference is held to discuss relese No No NA No Yes + Mrk Yes if ccess is vilble by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 11

12 Section Two: The Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer Plese mrk your nswer by plcing the pproprite letter in the box to the right of the question. For ll nswers mrked not pplicble/other, plese provide brief explntion indicting either why the nswer choices provided re not pplicble or why nother response would be more pproprite. 12

13 The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. The letters of ppropritions (Regleringbrev) re found on the Swedish Ntionl Mngement Authority s (Ekonomistyrningsverket) homepge: 68b html In the budget proposl the expenditure res re not clssified ministry, deprtment or the well over 500 gencies (myndigheter). A clssifiction by gency is mde by the government in its letters of pproprition directions (regleringsbrev) to the gencies soon fter the budget proposl is pproved by Prliment in December. Strictly speking expenditure res re therefore not dministrtive units. The budget is presented by 27 expenditure nd 48 policy res. Mny of those cn be linked to specific ministry bsed on their title, but they re not presented by ministry. b Resercher s Response to this Question ws d. Peer Reviewer One It is the finl pssge tht contins the relevnt informtion. Expenditure res re not dministrtive units; gencies re. Peer Reviewer Two The budget hs functionl, rther thn dministrtive, clssifiction of expenditures. While the detiled clssifiction in n ppendix lists number of dministrtive units, some expenditure cnnot be ttributed to dministrtive units. Strictly speking, therefore, the ctegories ren t relly pplicble, since Expenditures re clssified by dministrtive units but not ll expenditures re clssified unmbiguously. Also, given tht you sk specificlly bout the functionl clssifiction below, I would rte this s (e), lterntively (b). Government Reviewer See lso response to Q2. I m not sure wht you men by dministrtive unit. On one hnd you cn sy tht the expenditure res re by dministrtive unit s ech ministry hs one or more expenditure res. On the other hnd if you men on n pproprition level, some ppropritions re for dministrtive units, nd some re for trnsfers, interest on government debt etc. These more economic clssifiction type ppropritions belong to n expenditure re, nd is under the responsibility of ministry. 13

14 Resercher Response: I suggest the nswer should be d, lmost in line with Peer Reviewer two. If the question is to be tken literlly the d is the correct nswer. Approprition directions re mde severl months fter the budget proposl is presented nd should not be tken into ccount ccording to the OBI methodology. IBP IBP editors chose nswer, b to mintin consistency with the criteri used for selecting nswer cross countries. 14

15 2. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function. d. No expenditures clssified by function re presented. See Appendix 1, pge 5-20, of the Executive's Budget Proposl (Specifiktion v sttsbudgetens utgifter) The Executive's Budget Proposl is broken down into 27 expenditure res (utgiftsområden) nd 48 policy res (politikområden). Peer Reviewer One A stndrdized presenttion ccording to COFOG is presented ex post by Sttistics Sweden. Peer Reviewer Two b Government Reviewer I would opt for "b" or "c." The clssifiction with 27 expenditure res nd 48 policy res is not n interntionlly comprble functionl clssifiction (like for exmple COFOG). Under the 27 expenditure res there re more thn 500 ppropritions specified. At present, the budget cnnot be utomticlly reconciled with COFOG, nd such clssifiction of expenditures is not provided in the budget documents. Mny expenditure res nd ppropritions cn be linked with COFOG clssifiction, but not ll, nd informtion for this is not provided. The expenditure res nd ppropritions re mix of functionl-, progrm- nd economic clssifiction type. For exmple expenditure re 25 (grnts to locl government) nd 26 (interest on centrl government debt) should be COFOG 01, nd t the sme time they cn be sid to be ccording to economic clssifiction (generl trnsfers nd interest respectively). If you go the pproprition level, there re for exmple different ppropritions for running the gencies (the cost for running them, wges, intermedite consumption etc) nd the trnsfers (for exmple pensions, unemployment insurnce) tht the dminister Resercher Response: I gree, in line with the PR1 nd Government s comments the nswer should be b. IBP IBP editors chose nswer, b 15

16 3. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction. d. No expenditures clssified by economic clssifiction re presented. The expenditures re not clssified by economic clssifiction in the Executive s Budget Proposl (i.e. economic clssifiction s defined by the IMF in the Government Finnce Sttistics Mnul 2001). The stted reson for this is to give the gencies flexibility: To give the gencies the finncil flexibility which is necessry for performnce mngement, they receive yerly ppropritions which re not subdivided into different expenditure ctegories. The frmework ppropritions permit the gencies to crry forwrd unspent blnces from one fiscl yer to nother. They lso permit gencies to borrow ginst the following yer s pproprition.. - pge 5 in the Swedish Ntionl Finncil Mngement Authority s publiction Performnce Mngement in Swedish Centrl Government : nswedishcentrlgovernment.5.e1666ffde6cee html d For nlyticl purposes of the government there re some very highly ggregted presenttions of trnsfers, consumption nd investments in the budget proposl. However, it is not wht the IMF defines s economic clssifiction, nd the government gencies re not obligted to spend ccording to those figures. An exmple of such presenttion cn be found in the Executives Budget Proposl, expenditure re 26 (Sttsskuldsräntor), tble 2.3 pge Peer Reviewer One Expenditure by economic clssifiction is presented ex post by the Ntionl Finncil Mngement Authority. Peer Reviewer Two Government Reviewer I gree with the bove, but "b" or "c" might be better. In the specifiction documents for the different expenditure res, there is n overll distribution by economic clssifiction. Given the flexibility mentioned by the respondent bove, the distribution is bsed on historicl outcome dt for some expenditures (for exmple how much n gency will spend on wges, rents etc), but for ppropritions tht re only for investments or trnsfers, the ctul economic clssifiction is the one used (for lrge prt of the trnsfer system, for exmple to households nd locl governments, the full pproprited mount is trnsfer not for dministering the trnsfers. This is the cse lso for the pproprition for interest on government debt). 16

17 Resercher Response: I chose to keep my nswer d becuse the question reltes to the executive s budget documents. IBP IBP editors chose nswer, d consistent with the resercher s observtion. 4. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the budget yer?. Progrm-level dt re presented for ll expenditures. b. Progrm-level dt re presented for t lest two-thirds of, but not ll, expenditures. c. Progrm-level dt re presented, but for less thn two-thirds of expenditures. d. No progrm-level dt re presented. See Appendix 1, pge As lredy sid in question 2 the 27 expenditure res re divided into 48 policy res. The expenditures presented in reltion to these policy res in the document mentioned bove - nd the subsequent more thn 500 ppropritions (nslg) to the gencies - re t progrm level. Peer Reviewer One Peer Reviewer Two This does not suffer of the sme problem s Q1, even if some progrms cnnot be ttributed to dministrtive units. Government Reviewer As mentioned before, I would not cll ll ppropritions progrms, but I think tht for interntionl comprbility you should keep the "." Resercher Response: Agree, keep. IBP IBP editors chose nswer, consistent with the resercher s comment. 17

18 5. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte expenditure re presented. b. No, multi-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). See section 7.4 of the min document of the Executives Budget Proposl. In the bove section expenditure dt is presented per expenditure re Peer Reviewer One Peer Reviewer Two Comment 18

19 6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multiyer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. Expenditure re: See the min document of the Executive's Budget Proposl tble 7.6 in section 7.4, pge Policy re: See ech policy re document of the Executive's Budget Proposl. An exmple: section 2.2, tble 2.1, pge 10, of the expenditure re 12 document "Ekonomisk trygghet för fmiljer och brn. The tble presents expenditures of tht expenditure re for Yes, detils for re provided for progrms (e.g. policy res) nd expenditure res. Peer Reviewer One The nswer depends on wht one understnds by the term progrm. Some would probbly consider policy res too lrge to qulify s progrms, but this is open to discussion. Peer Reviewer Two Government Reviewer Agree with "." Just some further informtion. Estimtes for the full period (in the budget mentioned by the respondent for 2008) estimtes for pproprition level (the lowest level tht re decided by prliment) for the period 2008 to 2010 re provided. 19

20 7. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the budget yer?. All sources of tx revenue re identified individully. b. Sources of tx revenue mounting to t lest two-thirds of, but not ll, tx revenues re identified individully. c. Sources of tx revenue mounting to less thn two-thirds of ll tx revenues re identified individully. d. No sources of tx revenue re identified individully. See Appendix 1, pge Peer Reviewer One Peer Reviewer Two Comment 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, nontx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. See Appendix 1, pge Peer Reviewer One Peer Reviewer Two Comment 20

21 9. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenue presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte revenue re presented. b. No, multi-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). See section 6.6, tble 6.11, pge (Offentlig sektorns sktteintäkter och sttsbudgetens inkomster) in the min document of the Executive's Budget Proposl. Yes, estimtes of revenue re presented in the tble mentioned bove for (including ctul revenue for ). Peer Reviewer One Peer Reviewer Two Comment 10. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, multi-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, multi-yer estimtes re presented, but only for some individul sources of revenue. d. No, multi-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. See section 6.6, tble 6.11, pge (Offentlig sektorns sktteintäkter och sttsbudgetens inkomster) in the min document of the Executive's Budget Proposl. Yes, more detil thn the ggregte level is presented for in the document mentioned bove. Peer Reviewer One Peer Reviewer Two Comment 21

22 11. Does the executive s budget or ny supporting budget documenttion present dt on the totl government debt outstnding for the budget yer?. Yes, the dt reflect the outstnding debt both t the strt of the budget yer nd t the end of the budget yer (nd thereby reflect the net borrowing requirement of the budget). b. Yes, the dt reflect the outstnding debt t the end of the budget yer. c. Yes, the dt reflect the outstnding debt t the strt of the budget yer. d. No, dt on the outstnding debt re not presented. Section 3.21 of expenditure re 26 ( Sttsskuldsräntor ) gives informtion on the government debt t the end of 2005 nd 2006, nd prognosis for See lso section in the min document of the Executive's budget proposl which gives dt on the government debt see tble 4.11, pge Peer Reviewer One Peer Reviewer Two Comment 12. Does the executive s budget or ny supporting budget documenttion present interest pyments on the debt for the budget yer?. Yes, interest pyments on the debt re presented. b. No, interest pyments on the debt re not presented. c. Not pplicble/other (plese comment). Section 3.1, of expenditure re 26 (Sttsskuldsräntor) gives informtion on the interest pyment on the debt - see tble 3.2, pge 12 (Utgiftsmässig sttsskuldsräntor). See lso section (Sttsbudgetens sldo och sttsskulden) in the min document of the Executive's Budget Proposl which gives dt on the interest pyments see tble 4.11, pge 90 (Sttsbudgetens sldo ). Peer Reviewer One Peer Reviewer Two Comment 22

23 13. Does the executive s budget or ny supporting budget documenttion present informtion relted to the composition of government debt (such s interest rtes on the debt, mturity profile of the debt, currency denomintion of the debt, or whether it is domestic nd externl debt) for the budget yer?. Yes, extensive informtion relted to the composition of government debt is presented. b. Yes, key dditionl informtion is presented, but some detils re excluded. c. Yes, some dditionl informtion is presented, but it lcks importnt detils. d. No, dditionl informtion relted to the composition of government debt is not presented. Section 3 of expenditure re 26 (Sttsskuldsräntor) Peer Reviewer One Peer Reviewer Two Comment 14. Does the executive s budget or ny supporting budget documenttion present the mcroeconomic forecst upon which the budget projections re bsed?. Yes, n extensive discussion of the mcroeconomic forecst is presented, nd key ssumptions (such s infltion, rel GDP growth, unemployment rte, nd interest rtes) re stted explicitly. b. Yes, the mcroeconomic forecst is discussed nd most of the key ssumptions re stted explicitly, but some detils re excluded. c. Yes, there is some discussion of the mcroeconomic forecst (nd/or the presenttion of key ssumptions), but it lcks importnt detils. d. No, informtion relted to the mcroeconomic forecst is not presented. Section 7.2 nd tble 7.1. in the min document of the Executive s Budget Proposl. Peer Reviewer One Peer Reviewer Two Government Reviewer Agree with "." I would lso refer to Appendix B in the Budget bill or Appendix 1 in the Spring Fiscl Policy Bill (Sweden s economy, lso vilble in English). Those ppendixes present the full mcroeconomic outlook (they re mentioned in the tbles bove). 23

24 15. Does the executive s budget or ny supporting budget documenttion show the impct of different mcroeconomic ssumptions (i.e., sensitivity nlysis) on the budget (including expenditures, revenues, nd debt)?. Yes, extensive informtion on the impct of mcroeconomic ssumptions on the budget is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of the mjor mcroeconomic ssumptions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of different mcroeconomic ssumptions on the budget is not presented. In section 3.3. in the document on expenditure re 26 (Sttsskuldräntor) of the Executive's Budget Proposl, sensitivity nlysis is presented in reltion to the government debt. c A prgrph on sensitivity nlysis in reltion to the pension system is found in the Appendix of the budget proposl which reltes to the pension system which is n extr budgetry fund (Ålderspensionssystemet vid sidn v sttsbudgeten), pge No sensitivity nlysis is presented of the ggregte level of the Executive's Budget Proposl. Peer Reviewer One Peer Reviewer Two 24

25 16. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect expenditures?. Yes, extensive informtion on the impct of policy proposls on expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on expenditures is not presented. Section 7.4 in the min document of the Executive's Budget Proposl. Peer Reviewer One Peer Reviewer Two 17. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. Section 6.4 in the min document of the Executive's Budget Proposl. Peer Reviewer One Peer Reviewer Two 25

26 Estimtes for Yers Prior to the Budget Yer 18. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit for BY-1. b. Expenditures re clssified by dministrtive unit for BY-1, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit for BY-1, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented for BY-1. Expenditures by expenditure res re presented for , however strictly speking expenditure res re not dministrtive units (see nswer to Q1). Peer Reviewer One A more pproprite response would be c. See comment bove; expenditure res re not dministrtive units. The most detiled presenttion is t the budget pproprition level, from which expenditure cn be reconstructed using the ppropritions directives, but this requires some extr work. c Peer Reviewer Two Sme comment s to Q1. Government Reviewer See Q2 nd 3. Resercher Response: Since the budget is not, strictly speking, clssified ccording to ministry, deprtment - or gency - (see comment to Q1) the nswer to this question should be d s well IBP IBP editors chose nswer, c consistent with peer reviewer observtion. 26

27 19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. See for exmple tble 3.1, pge 17, of expenditure re 6 (Försvr smt beredskp mot sårbrhet). Peer Reviewer One Peer Reviewer Two Government Reviewer See Q2 nd Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction for BY-1. d. No expenditures clssified by economic clssifiction re presented for BY-1. d See the comment in question 3. Peer Reviewer One Peer Reviewer Two Government Reviewer See Q2 nd 3. 27

28 21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn two-thirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. See for exmple the policy re "Brnpolitik" in the expenditure re 9 document (Hälsovård, sjukvård och socil omsorg), tble 6.1, pge Peer Reviewer One See comment to point 6. Peer Reviewer Two 22. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the expenditure estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl encted levels to reflect six or more months of ctul expenditure. b. All BY-1 estimtes hve been updted from the originl encted levels, but reflect less thn six months of ctul expenditure. c. Some BY-1 estimtes hve been updted from the originl encted levels to reflect ctul expenditure. d. The BY-1 estimtes hve not been updted from the originl encted levels, or no BY-1 estimtes re presented. See tble 7.6, pge 177, in the min document of the Executive's Budget Proposl. Peer Reviewer One Peer Reviewer Two It is probbly correct, but I cnnot see where in the text it ctully sys something bout the number of months included with ctul expenditures in the 2007-projection. Resercher Response: I see PR2 s comment. He/she is right tht it is not specified by month, but I believe tht is not wht the question is sking. 28

29 23. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte expenditure re presented. b. No, such prior-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). See tble 7.6, pge 177, in the min budget proposl document. Peer Reviewer One Peer Reviewer Two 24. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, such prior-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, such prior-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, such prior-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. See for exmple tble 3.1, pge 12, in the expenditure re 8 (Migrtion) document. Peer Reviewer One Peer Reviewer Two 29

30 25. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll expenditures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll expenditures re presented in the budget or supporting budget documenttion. See for exmple tble 3.1, pge 12, in the expenditure re 8 (Migrtion) document. Actul expenditure outcomes re presented for Peer Reviewer One Peer Reviewer Two 30

31 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prior-yer estimtes re presented. I cnnot find ny such djustments. Peer Reviewer One A more pproprite response to this question would be. Tble 7.6 presents n overview which is djusted for such chnges s hve been mde in dditionl budgets. If items re moved between expenditure res, previous dt re normlly re-computed. Peer Reviewer Two Mybe I don t understnd the question, but the wy the dt is presented in tble 7.6 I would think tht the sme clssifiction for 2006, 2007 (budget nd projection) nd is used. Tht would mke it n. Government Reviewer In the Spring Fiscl Policy bill (pre-budget report) tble with expenditure on Expenditure re level is presented with djustment to chnges between expenditure res to mke the time series comprble. See pre 171 in (the Spring Fiscl Policy Bill 2007). I m not sure wht response tht tble would give here. It is seprte tble s the min tble of the bills follows the ctul expenditure re structure. Resercher Response: Agree with PR1 nd 2 the nswer should be by referring to tble 7 in the government s budget proposl. The nswer to this question reltes to the budget proposl only nd the Spring Fiscl Bill cn, however, not be considered. IBP IBP editors chose nswer consistent with peer reviewer nd resercher observtions. 31

32 27. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the yer preceding the budget yer (BY-1)?. All tx revenues re identified individully for BY-1. b. Tx revenues mounting to t lest two-thirds of, but not ll, tx revenue for BY-1 re identified individully. c. Tx revenues mounting to less thn two-thirds of ll tx revenues for BY-1 re identified individully. d. No tx revenues re identified individully for BY-1. See tble 6.11 (Offentlig sektorns sktteintäkter och sttsbudgetens inkomster ), pge 148, in the min document of the Executive Budget Proposl. Peer Reviewer One Peer Reviewer Two 28. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the yer preceding the budget yer (BY-1)?. All non-tx revenues re identified individully for BY-1. b. Non-tx revenues mounting to t lest two-thirds of, but not ll, non-tx revenue for BY-1 re identified individully. c. Non-tx revenues mounting to less thn two-thirds of ll non-tx revenues for BY-1 re identified individully. d. No non-tx revenues re identified individully for BY-1. See tble 6.11 (Offentlig sektorns sktteintäkter och sttsbudgetens inkomster ), pge 148, in the min document of the Executive Budget Proposl. Peer Reviewer One Peer Reviewer Two 32

33 29. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the revenues estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl estimtes to reflect six or more months of ctul revenue collections. b. All BY-1 estimtes hve been updted from the originl estimtes, but reflect less thn six months of ctul revenue collections. c. Some BY-1 estimtes hve not been updted from the originl estimtes to reflect ctul revenue collections. d. The BY-1 estimtes hve not been updted from the originl estimtes or no BY-1 estimtes re presented. See tble 6.11 (Offentlig sektorns sktteintäkter och sttsbudgetens inkomster ), pge 146, in the min document of the Executive Budget Proposl. Resercher s Response to this Question ws. Peer Reviewer One Peer Reviewer Two Sme comment s in Q22. However, given tht projections re presented both for 2006 nd 2007 (BY-1), is it likely tht current projections (09/2007) include six or more months of revenue estimtes from 2007? Could esily be b here, nd should be looked into. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire,. See my resercher response to Q22. IBP IBP editors chose nswer, consistent with resercher s observtion. 33

34 30. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenues presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte revenue re presented. b. No, such prior-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). See tble 6.11 (Offentlig sektorns sktteintäkter och sttsbudgetens inkomster), pge 146, in the min document of the Executive Budget Proposl. Peer Reviewer One Peer Reviewer Two 31. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, such prior-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, such prior-yer estimtes re presented, but only for some individul sources of revenue. d. No, such prior-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. See tble 6.11 (Offentlig sektorns sktteintäkter och sttsbudgetens inkomster ), pge 146, in the min document of the Executive Budget Proposl. Peer Reviewer One Peer Reviewer Two 34

35 32. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. See tble 6.11 (Offentlig sektorns sktteintäkter och sttsbudgetens inkomster ), pge 146, in the min document of the Executive Budget Proposl. Actul revenue outcomes re presented for the yers Peer Reviewer One b Peer Reviewer Two Government Reviewer I would dd tht reson for not reporting BY-2 is tht the finl tx ssessment from the Ntionl tx uthority is not vilble t the time of the preprtion of the Budget Bill. This is usully the cse for most sttistics. Ntionl Accounts nd other dt producers need couple of yer to get finl outcomes, before tht outcomes re usully preliminry, with some elements of forecsts in them. This of course differs for different tx-types, with tx bses tht use preliminry txtion nd txes tht re ssessed ex-post. I would be bit surprised if mny other countries nswer BY-2 (if so, then they probbly use csh bsed system, not periodized or ccrul ones which is the cse in Sweden. And the pge reference should be

36 33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. See section in the min document of the Executive's Budget Proposl. nd the expenditure re 26 document. Some informtion on the debt is presented but it is not extensive. Peer Reviewer One The budget proposl for expenditure re 26 (Interest on centrl government debt) does contin detiled presenttion. Peer Reviewer Two There is some more info in Utgiftsområde In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. See tble 4.19, pge 92, in the min budget proposl document. The tble bove shows the ctul nd estimted debt for In the text it is sid tht the 2006 figure is the ctul outcome. Peer Reviewer One Peer Reviewer Two 36

37 Comprehensiveness 35. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on extr-budgetry funds?. Yes, extensive informtion on extr-budgetry funds is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key extr-budgetry funds, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on extr-budgetry funds is not presented. See the pension progrm document Ålderspensionssystemet vid sidn v sttsbudgeten which is ppended to the Executive's Budget Proposl. Yes, but the extensive informtion is found elsewhere. The pension progrm is the only extr-budgetry fund. In the bove mentioned document ggregted informtion on the seven buffer pension funds is ggregted. Economic dt of ech fund is presented in nnul reports from the funds (see: The funds finnce dministrtion nd pension expenditures. Resercher s Response to this Question ws b. Peer Reviewer One b Peer Reviewer Two Government Reviewer I would put n here. The pension system is mndtory nd not included s prt of centrl government nnul budget expenditures (but the expenditures re forecsted nd noted) nd it is funded by individul contributions nd include n utomtic djustment mechnism reducing pensions if it is not in blnce to meet libilities. Individul contributions to the pension system re through employers contributions. Included in the budget though re trnsfers to the pension system from the budget. For exmple, individuls ern pension rights when on prentl leve with remunertion from the prentl leve insurnce. As no pension contributions re pid when on prentl leve, the government pys n mount to the pension system insted. This mount is noted in the budget. I would sy tht this is very trnsprent compred to mny countries nd lso tht the pension system is by Eurostt counted in the socil security sector, not the centrl government. IBP IBP editors chose b, s informtion on the ctivities of extrbudget funds should be disclosed in the government s nnul consolidted budget presenttion. Even if the pension system does not form prt of the centrl government nnul budget, informtion bout the pension funds should be disclosed in the budget documents, consistent with OECD nd IMF good prctice guidelines. 37