OPEN BUDGET QUESTIONNAIRE EGYPT

Transcription

1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE EGYPT September 28, 2007 International Buget Partnership Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC

2 This questionnaire was complete by: Name: Dr Lobna M. Abellatif Organization: Partners in Development (PID) Aress: 18, Jole Jamal, 4 th Floor, Elmohanseen Telephone: (002) lobnama (lobnama@aucegypt.eu) 2

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

4 Section One: The Availability of Buget Documents 4

5 Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement Not Available Buget Summary 2007/2008 Executive s Buget Proposal 2007/2008 Supporting Buget Documents 2007/2008 Citizens Buget Not Available Enacte Buget 2006/2007 In-Year Reports 2006/2007 Mi-Year Report Year-En Report Auit Report Not Available Not Available Not Available 5

6 Table 2. Key Buget Documents Use: Full Titles an Internet Links Please provie the full title, ate an Internet link for all ocuments to be cite in Sections 2 & 3. If an Internet link is not available for the ocument, please inicate one of these three answers: Not Prouce, Prouce but Not Available to the Public, Publicly Available, but Not on the Internet. Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Buget Summary Executive s Buget Proposal Not Prouce Fiscal statement, May atnews-a htm State Buget Proposal, April atnews-a htm Buget Document One in Support of the Executive s Buget Proposal Buget Document Two in Support of the Executive s Buget Proposal Economic authorities buget, April pf Economic an Social Development Plan (ESDP), April

7 Buget Document Three in Support of the Executive s Buget Proposal Citizens Buget Enacte Buget Not Prouce State Buget for the fiscal year 2006/2007, July The Financial Monthly 0an%20Inicators/monthly%20reports In-Year Reports Egyptian Economic Monitor (Quarterly Report) 0an%20Inicators/Quarterly%20Digesta Egyptian Economic Review +Inicators/ Monitor+June+2007.htm Mi-Year Review Not Prouce Year-En Report Auit Report Not Available Central Auit Organization Report, May Prouce but not available to the public Other Documents Relevant Ministries & Departments Ministry of Finance, Ministry of State of Economic Development, Central Auit Organization, Central Bank of Egypt 7

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

9 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: Enacte buget In-year reports Mi-year review Year-en report Auit report A. Not prouce, even for internal purposes Yes 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. Enacte buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in avance Yes Yes NA Yes NA 2. Avance notification of release sent to users, meia Yes Yes NA Yes NA 3. Release to public same ay as official release to meia Yes Yes NA Yes NA 4. Available on the Internet free of charge Yes Yes NA Yes NA 5. Free print copies available, limite istribution Yes Yes NA Yes NA 6. Free print copies available, mass istribution Yes Yes NA Yes NA 7. Reaily available outsie capital/big cities + Yes Yes NA Yes NA 8. Written in more than one language Yes Yes NA Yes NA 9. News conference is hel to iscuss release Yes Yes NA Yes 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. 9

10 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 inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. 10

11 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. State Buget Proposal "Statistical Statement" contains government expenitures which are classifie by aministrative unit (Central Aministration, Local Aministration, Service Authorities). In Arabic Language: In English Language: Ihttp:// a Peer Reviewer One Peer Reviewer Two 11

12 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. State Buget Proposal "Statistical Statement" contains government expenitures which are classifie by functional classification (Public Services, Defense an National Security, Public orer an Security Affairs, Economic Affairs, Environmental Protection, Housing an Community Amenities, Health, Eucation, Recreation, Culture an Religious Affairs, an Social Protections). In Arabic Language: In English Language: a Peer Reviewer One Peer Reviewer Two 12

13 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. State Buget Proposal "Statistical Statement" contains government expenitures which are classifie by Economic Classification compatible with international stanars. In Arabic Language: In English Language: a Peer Reviewer One Peer Reviewer Two 13

14 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. In the executive buget: -20% of current expeniture is presente as iniviual programs (the rest is prepare accoring to line item bugeting) -All investment expeniture is presente as iniviual programs. However, accoring to article no. (4) of the buget law no. 53 of the year 1973, the executive s buget ought to take into consieration the classification of expeniture estimates to etaile iniviual programs both investment an current. Yet this was not enacte realistically up till now but accoring to the new amenment to the buget law (87) enacte in the year 2005, expeniture estimates for all iniviual programs are to be presente within the executive s buget in five years from the entrance of this law into force. c Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be e. Like most emerging market countries at this stage of institutional evelopment, Egypt has not yet evelope a comprehensive program-base meium-tern buget framework. Consequently, the buget may be fully transparent in reporting available program-base expeniture, which amounts to less than two thirs of spening. Researcher Response: I retain my view that c is the most appropriate answer. An the analysis of executive's buget highlights that less than two-thirs of expenitures are presente in Program-level. IBP IBP eitors chose answer, c to maintain consistency with the criteria use for selecting answers across countries. 14

15 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). Buget Summary "Fiscal Statement" presents multi -year estimates of aggregate expeniture (Page 89). a Peer Reviewer One Peer Reviewer Two 15

16 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 multiyear 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. Economic an Social Development Plan (ESDP) presents some of iniviual programs. Available only in Arabic Language: c Peer Reviewer One Peer Reviewer Two 16

17 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. State Buget Proposal "Statistical Statement" ientifies the ifferent sources of tax revenue ( Taxes on Income, Profits an Capital Gains, Taxes on Property, Taxes on Goos an Services, Taxes on use of Goos an on Permission to use Goos an perform Activities, an Taxes on International Trae) In Arabic Language: In English Language: Ihttp:// a Peer Reviewer One Peer Reviewer Two 17

18 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. State Buget Proposal "Statistical Statement" ientifies the ifferent sources of non -tax revenue (Grants, Equity Diviens, Sales of Goos an Services, Fines, Penalties an Forfeits, an Other revenues). In Arabic Language: In English Language: Ihttp:// (Table 3 an Table 4). a Peer Reviewer One Peer Reviewer Two 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). Buget Summary "Fiscal Statement" presents multi -year estimates of aggregate level of revenue (Page 89). a Peer Reviewer One Peer Reviewer Two 18

19 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. c Peer Reviewer One Peer Reviewer Two 19

20 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. Information relate to the composition of government ebt is presente for two years prior to the buget year (BY-2) within the executive buget. For instance, in 2005\2006 buget, figures for 2003\2004 ebt composition are presente. Researcher s Response to this Question was. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be c or possibly e. Figure 9 on page 48 of the Financial Statement provies a 5-year time series of the public ebt ening on December 31 st The 2007/08 fiscal year begins on July 1 st Consequently, the government ebt appears to align closely with the start of the 2007/08 fiscal year. Figure 7 also presents government borrowing requirements in the current fiscal year. Researcher s Response: I suggest the answer shoul be change to c. I agree with the Peer Reviewer two Comment IBP IBP eitors chose answer, in light of researcher s an peer reviewer s comments: the question is asking whether the buget proposal presente ata on the total government ebt outstaning for the upcoming fiscal year, in this case the fiscal year starting on July 1, 2007 an ening on June 30, No ata on ebt is presente for the BY in question, therefore the most appropriate answer is. 20

21 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). State Buget Proposal "Statistical Statement" ientifies the payment of interest on the ebt for the buget year. In Arabic Language: In English Language: Ihttp:// (Table 9). a Peer Reviewer One Peer Reviewer Two 13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. No information relate to the composition of government ebt for the buget year is presente. Only part of these components is present for ata two-years back an the whole ata (two years prior to the buget year) is available upon request from the ministry of finance or the central bank of Egypt. Researcher s Response to this Question was. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be c. Figure 9 on page 48 of the Financial Statement ecomposes government ebt into gross an net omestic an foreign public ebt as a share of GDP. Researcher s Response: I suggest the answer shoul be change to c. I agree with the Peer Reviewer two Comment. IBP IBP eitors chose answer,. See comment uner Question

22 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. Some iscussion of the macroeconomic forecast an factors affecting it is available in the economic an social evelopment plan (ESDP), which is the major supporting buget ocumentation, still it lacks many etails. These forecasts are available in part 5 of the attache version of the (ESDP). c Peer Reviewer One Peer Reviewer Two 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. No information on the impact of ifferent macroeconomic assumptions on the buget is presente. Neither is any sensitivity or quantitative analysis present in the executive s buget or any supporting buget ocumentation. Peer Reviewer One Peer Reviewer Two 22

23 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. No information showing the impact of policy proposals in the buget, as istinct from existing policies, on expenitures, is presente. neither for the buget year nor for any preceing years. Researcher s Response to this Question was. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be c The English language press release entitle The 2007/08 Buget an Fiscal Sustainability provies an extensive list of fiscal measures impacting the 2007/08 Buget in Table 1, ranging from tax policy reform to public-private partnerships (PPPs) for infrastructure evelopment. However, the iscussion lacks important etails about the multi-year estimate fiscal impact, planne sequencing of implementation an potential contingent liabilities from pursuing PPPs. Researcher Response: I suggest the answer shoul be change to c. I agree with the Peer Reviewer two Comment. IBP IBP eitors chose answer,. The ocument mentione by the peer reviewer escribes the impact of policies on expenitures, but no reference seems to be mae to the istinction between new an existing policies. 23

24 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. The Economic an Social Development Plan inclues some iscussions of the macroeconomic forecast an inicators, but it oesn t show how policy proposals in the buget as istinct from existing policies affect revenues. Researcher s Response to this Question was. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be c. Please refer to comments in previous question. Researcher Response: I suggest the answer shoul be change to c. I agree with the Peer Reviewer two Comment. IBP IBP eitors chose answer,. Please see comment uner question

25 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. State Buget Proposal "Statistical Statement" contains government expenitures which are classifie by aministrative unit (Central Aministration, Local Aministration, Service Authorities). In Arabic Language: In English Language: Ihttp:// a Peer Reviewer One Peer Reviewer Two 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. State Buget Proposal "Statistical Statement" contains government expenitures which are classifie by functional classification (Public Services, Defense an National Security, Public orer an Security Affairs, Economic Affairs, Environmental Protection, Housing an Community Amenities, Health, Eucation, Recreation, Culture an Religious Affairs, an Social Protections). In Arabic Language: In English Language: Ihttp:// a Peer Reviewer One Peer Reviewer Two 25

26 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. State Buget Proposal "Statistical Statement" contains government expenitures which are classifie by Economic Classification compatible with international stanars. In Arabic Language: In English Language: a Peer Reviewer One Peer Reviewer Two 26

27 21. 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. In the executive buget: -The current expenitures are presente accoring to line item bugeting with the exception of 20% of the items that are classifie by iniviual programs. -The investment expenitures are classifie by iniviual programs. However, these expenitures are presente also accoring to line item bugeting classifie by aministrative, functional, an economic classification. c Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be c or e. Consistent with the comment on question 4, Egypt has not yet evelope a comprehensive program-base meium-term buget framework. Consequently, the buget may be fully transparent in reporting available programbase expeniture. Answer c coul be interprete to suggest that the government is withholing program-level expeniture etails. Researcher Response: I retain my view that c is the most appropriate answer. An the analysis of executive's buget highlights that less than two-thirs of expenitures are presente in Program-level. IBP IBP eitors chose answer, c to maintain consistency with the criteria use for selecting answers across countries. 27

28 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. a All (BY-1) estimates have been upate from the original enacte levels to reflect the actual expeniture of this year. Peer Reviewer One Peer Reviewer Two 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). The estimates of the aggregate level of expeniture have been presente for years: (BY-1), (BY-2), (BY-3), an (BY-4). a Peer Reviewer One Peer Reviewer Two 28

29 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. a More etaile classifications than just the aggregate level of expeniture have been presente for years: (BY-1), (BY-2), (BY-3), an (BY-4). Peer Reviewer One Peer Reviewer Two 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. Accoring to the last Constitutional amenments, the time lag between the year-en report an buget proposal ecrease from two years to one year, then the answer shoul be (a), an the actual outcomes of all expeniture are presente for the buget year (BY-2) a Peer Reviewer One Peer Reviewer Two 29

30 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. c Peer Reviewer One Peer Reviewer Two There are significant breaks in the classification system beginning in 2001/02 owing to the aoption of the GFSM 2001 stanar uner a cash accounting basis (please refer to the 2006 IMF Article IV staff report for aitional etails). While the tables an figures in the 2007/08 state buget o not inclue figures before 2001/02, the fiscal accounts (incluing figures for the overall fiscal eficit an public ebt) are not comparable before 2001/ 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. State Buget Proposal "Statistical Statement" ientifies the ifferent sources of tax revenue ( Taxes on Income, Profits an Capital Gains, Taxes on Property, Taxes on Goos an Services, Taxes on use of Goos an on Permission to use Goos an perform Activities, an Taxes on International Trae) In Arabic Language: In English Language: Ihttp:// a Peer Reviewer One Peer Reviewer Two 30

31 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. State Buget Proposal "Statistical Statement" ientifies the ifferent sources of non -tax revenue (Grants, Equity Diviens, Sales of Goos an Services, Fines, Penalties an Forfeits, an Other revenues). In Arabic Language: In English Language: Ihttp:// (Table 3 an Table 4). a Peer Reviewer One Peer Reviewer Two 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. a All (BY-1) estimates have been upate from the original enacte levels to reflect the actual expeniture of this year. Peer Reviewer One Peer Reviewer Two 31

32 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). The estimates of the aggregate level of revenues have been presente for years: (BY-1), (BY-2), (BY-3), an (BY-4). a Peer Reviewer One Peer Reviewer Two 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. a More etaile classifications than just the aggregate level of revenue have been presente for years: (BY-1), (BY-2), (BY-3), an (BY-4). Peer Reviewer One Peer Reviewer Two 32

33 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. Accoring to the last Constitutional amenments, the time lag between the year-en report an buget proposal ecrease from two years to one year, then the answer shoul be (a), an the actual outcomes of all revenues are presente for the buget year (BY-2) a Peer Reviewer One Peer Reviewer Two 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. a Peer Reviewer One Peer Reviewer Two 33

34 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. Accoring to the last Constitutional amenments, the time lag between the year-en report an buget proposal ecrease from two years to one year, then the answer shoul be (a), an the actual outcomes of ebt figures are presente for the buget year (BY-2) Researcher s Response to this Question was a. Peer Reviewer One A more appropriate response to this question woul be b. Accoring to Table 1 in an since the outcomes of the 2005/2006 are tentative, the more appropriate answer woul be "b": Three years prior to the buget year (BY-3) because we talk about the buget of 2007/2008 b Peer Reviewer Two An appropriate response to this question woul be a. As a point of clarification for the citation, the 2005/06 outturn is enote as an initial estimate but the figures have been heavily scrutinize by IMF missions an staffs of the Ministry of Finance an the CBE. A number of issues have slowe finalization of the 2005/06 outturn, incluing slow reconciliation of changes in ebt stocks with financial requirements, ecisions regaring the proper accounting treatment of local currency eposits that have been blocke for repayment of foreign currency liabilities, an valuation losses relate to those eposits Researcher Response: I retain my view that a is the most appropriate answer. For the buget year 2006/2007 the buget ata for fiscal year 2004/2005 present actual outcomes. Then the gap is just two years. IBP IBP eitors chose answer, b in light of peer reviewers comments (PR1: the outcomes of the 2005/2006 are tentative; PR2: the 2005/2006 is enote as an initial estimate), an to maintain consistency with the criteria use for selecting answers across countries. 34

35 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. The most important types of extra-bugetary funs inclue special funs an accounts manage by local government units for evelopment purposes of governorates, besies special funs initiate by public services authorities like universities. Data of attainable funs presente inclue aggregate revenue an expenitures without some etaile figures. However, there are remarks regaring these funs presente in auit reports of the Central Auiting Organization (CAO). c Peer Reviewer Two The citation coul also mention that fiscal ata relate to the main extra-bugetary funs in the general government consoliation lack sufficient etail, such as the social insurance funs an National Investment Bank (NIB). The central government mae important changes to eliminate circular financial relationships among general government entities. Accrue interest payments among ifferent levels of government will also be resolve These revise financial arrangements involve complex changes in the sources of funing an liabilities of the general government sector, which coul be usefully spelle out in greater etail in the state buget. 35

36 36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. The executive s buget in Egypt is classifie by aministrative unit to: Central government units, public services authorities, an local government units. An since most of public revenues are collecte centrally an presente within Central government units buget, public services authorities, an local government units mostly incur both current an capital eficits that are usually finance through transfers from central authorities to these units. These intergovernmental transfers take the form of subsiies an are presente in the buget in aggregate forms. b Peer Reviewer One Peer Reviewer Two 36

37 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. There are two major types of transfers to public corporations presente in the buget. The first is current an capital transfers to Public Economic Authorities; incluing current transfers to authorities like central water an sanitation authorities, an transportation authorities. Such transfers take place to cover part of services cost to reuce cost incurre by citizens (as a form of ai), an are presente in etaile figures in the buget. Whereas capital transfers are set to cover loan installments of some authorities incluing railways authorities an transportation authorities that suffer low financing capabilities. The secon type of transfers to Public corporations are transfers to public banks set to contribute to these banks capital in some years. These transfers o not appear in the buget raft to the parliament, as they are later set by general irectives that bear the power of law, hence they only show in the actual figures presente in the final buget report. c Peer Reviewer One Peer Reviewer Two In 2005/06, the state buget shifte a previously unrecore implicit omestic fuel subsiy totaling almost 7% of GDP onto the buget. The cost of the fuel subsiy ha previously been covere by the public enterprise for petroleum (EGPC). While this change in accounting represente a large step an positive forwar in terms of making transparent a large quasi-fiscal activity, the state buget shoul also list transfers between the buget sector an EGPC in connection to the omestic fuel price subsiy, income tax payments, ivien payments an royalties. In aition, the state buget coul usefully inclue an annex outlining receipts an transfers to all major public enterprises that are not consoliate in the state buget sector, especially if they conuct quasi-fiscal activities or incur contingent liabilities for the buget sector. Examples of public corporations in this connection inclue EGPC an the Social Development Fun. 37

38 38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. Examples of Quasi-fiscal activities in Egypt inclue activities of Public Economic Authorities, which were previously presente within the executive s buget, an were later separate accoring to the law no. (11) for the year Most of these authorities continue to provie services to the public in ifferent economic sectors (incluing transportations, water an sanitation, agricultural activities, an others) with social prices. These prices are controlle by the government, an in return these authorities receive subsiy from the state buget to partially cover its current eficit an transfers for the repayment of ebt installments. Data on these subsiies an transfers are presente in the executive buget for the buget year. In aition, these authorities pay taxes an transfer its surplus to the government. b Peer Reviewer One Peer Reviewer Two 38