Open Budget Survey 2015 Equatorial Guinea

Transcription

1 Open Budget Survey 2015 Section 1. Public Availability of Budget Docs. Section One: The Availability of Budget Documents contains a series of four tables that allow the researcher to examine and map the public availability and dissemination of its country s key budget documents (i.e., Pre- Budget Statement, Executive s Budget Proposal (EBP) and Supporting EBP Documents, Citizens Budget, Enacted Budget, In-Year Reports, Mid-Year Review, Year-End Report, and Audit Report), as well as any national laws regulating budget processes and financial management. Once filled in, these tables will serve as a foundation for the completion of the rest of the questionnaire, as researchers will reference the specific documents cited in the tables to answer the questions contained in Sections 2-5 of the questionnaire. Table 1. Key Budget Documents

2 BUDGET DOCUMENT Full Title Fiscal Year the Budget Document Refers to Date of Publication Pre-Budget Statement disponible 2013 disponible Executive's Budget Proposal (EBP) Supporting EBP Document Supporting EBP Document Supporting EBP Document se publica 2014 N/A disponible disponible disponible disponible disponible disponible disponible disponible disponible Enacted Budget Presupuesto del Estado 2014 March 20, 2014 Citizens Budget (for EBP or Enacted Budget) disponible disponible disponible In-Year Report disponible disponible disponible Additional in-year report Additional in-year report disponible disponible disponible disponible disponible disponible Mid-Year Review disponible disponible disponible Year-End Report disponible disponible disponible Audit Report disponible disponible disponible Sources: The 2014 Government s General Budget Law, provided by the Ministry of Finance, includes in a summarized form the projections of the Expenditure and Investment Budget of the country, not considering other support documents of a credible budget. Comments: Apparently there are internal documents not publicly accessible except for the Budget

3 Comments: Apparently there are internal documents not publicly accessible except for the Budget discussion environment, [Council of Minister Commission of Budget of the Parliament] Although the New Constitution Reformed in 2012, includes other budgetary follow-up bodies. GOVERNMENT REVIEWER Opinion: I am not qualified to judge this indicator. Table 2a. Details about Availability Budget Documents Tick box if answer to the questions is yes Pre-Budget Executive s Budget Enacted Citizens Statement Proposal Budget Budget Is it produced at all? Is it produced for internal purposes only? Is it published too late compared to the accepted timeframe? Is it available to the public in hard copy, with charge? Is it available to the public in hard copy, NO charge? Is it available to the public in soft copy, with charge? Is it available to the public in soft copy, NO charge?

4 in soft copy, NO charge? Is it available to the public online? If available online, provide internet/url address disponible disponible N/A N/A Is it machine readable? [only for electronic copies] Is there a citizens version of the budget document? N/A Sources: The citizens learn about the Budget via radio and Television briefly after the head of state enacts the Budget, after Parliament revision. From then on, nobody has access to any piece of paper showing the budget, nor can a copy of it be obtained or in part for each ministerial department. It should be added that it is already a tradition, since nobody cares to look for the print version of the budget, for they would not find it. Comments: It is difficult to confirm the existence or not of the required documentation, it is taken into account that the country boasts an international budgetary economic consultancy that manages this aspect of the Ministry of Finance under the accurate control of the government that does not provide the documentation to the citizens. Table 2b. Details about Availability Budget Documents Tick box if answer to the questions is yes In-Year Report Mid-Year Review Year-End Report Audit Report Is it produced at all?

5 Is it produced at all? Is it produced for internal purposes only? Is it published too late compared to the accepted timeframe? Is it available to the public in hard copy, with charge? Is it available to the public in hard copy, NO charge? Is it available to the public in soft copy, with charge? Is it available to the public in soft copy, NO charge? Is it available to the public online? aunque se aunque se If available online, provide internet/url address facilita breve información en la pagina de internet o 軄cial del Gobierno y de las embajadas del país en Inglaterra y Estados Unidos de America no no, aunque se facilita breve información en la pagina o 軄cial de internet del Gobierno y de las embajadas del país en Inglaterra y Estados Unidos de America facilita breve información en la pagina de internet o 軄cial del Gobierno y de las embajadas del país en Inglaterra y Estados Unidos de America no N/A es accesible al es accesible al publico publico Is it machine readable? [only for electronic copies]

6 Is there a citizens version of the budget document? Sources: There is total ambiguity in the acquisition of Budget Law documents, since they are not publicly disclosed, but they can be obtained according to the official that is there at the time of the request. One official provides the documents for free and another one may offer them in exchange of some incentive or fraudulent economic remuneration. To do so, I have resorted to some friends who requested a copy of the Budget on April 15 and 18, and they did not get it. They are Juaquin Elo, Miguel Angel Nguema and Francisco Ballovera; they talked to the secretary or receptionist of the Ministry of Finance who told them they should submit an officially authorized ministerial request. That is to say that nobody know when or if all these documents are prepared. Existe un total ambigüedad de obtención de documentos de la Ley del Presupuesto, ya que no se expone en publico pero, se puede adquirir dependiendo con que funcionario se encuentra en el momento de solicitarla. Que te lo ofrece gratis y el otro te lo puede ofrecer pidiéndote algún incentivo o remuneración económica fraudulenta. Para ello, he recurrido ha ciertos amigos que soliciten el ejemplan del Presupuesto, los días 15 y 18 de abril y no lo han obtenido, se trata da Juaquin Elo, Miguel Angel Nguema y Francisco Ballovera, que se encontraron con la secretaria o recepcionista del Ministerio de Hacienda y les dijo; que deberían representar un departamento ministerial y con un oficio oficial. Es decir nadie sabe o no cuando se elaboran todos estos documentos. Comments: The documentation is at the secretary of the office of Finance, section Budgets, and there is no public disclosure to raise the awareness of the citizens to obtain budget information and there is no access to it without official authorization. Table 3. When Are the Key Budget Documents Made Available to the Public? Pre-Budget Statement: When is the Pre-Budget Statement made available to the public? 100. At least four months in advance of the budget year, and at least one month before the executive s budget proposal is introduced in the legislature 67. At least two months, but less than four months, in advance of the budget year, and at least one

7 67. At least two months, but less than four months, in advance of the budget year, and at least one month before the executive s budget proposal is introduced in the legislature 33. Less than two months in advance of the budget year, but at least one month before the executive s budget proposal is introduced in the legislature 0. Does not release to the public, or is released less than one month before the executive s budget proposal is introduced to the legislature Executive Budget Proposal: When is the Executive Budget Proposal made available to the public? 100. At least three months in advance of the budget year, and in advance of the budget being approved by the legislature 67. At least two months, but less than three months, in advance of the budget year, and in advance of the budget being approved by the legislature 33. Less than two months in advance of the budget year, but at least in advance of the budget being approved by the legislature 0. Does not release to the public, or is released after the budget has been approved by the legislature Enacted Budget: When is the Enacted Budget made available to the public? 100. Two weeks or less after the budget has been enacted 67. Between two weeks and six weeks after the budget has been enacted 33. More than six weeks, but less than three months, after the budget has been enacted 0. Does not release to the public, or is released more than three months after the budget has been enacted In-Year Report: When are In-Year Reports made available to the public? 100. At least every month, and within one month of the period covered 67. At least every quarter, and within three months of the period covered 33. At least semi-annually, and within three months of the period covered 0. Does not release to the public Mid-Year Review: How long after the mid-point in the fiscal year (i.e., six months into the fiscal year) is the Mid-Year Review made available to the public? 100. Six weeks or less after the mid-point 67. Nine weeks or less, but more than six weeks, after the mid-point 33. More than nine weeks, but less than three months, after the mid-point 0. Does not release to the public, or is released more than three months after the mid-point Year-End Report: How long after the end of the budget year is the Year-End Report made available to the public?

8 the public? 100. Six months or less after the end of the budget year 67. Nine months or less, but more than 6 months, after the end of the budget year 33. More than nine months, but within 12 months, after the end of the budget year 0. Does not release to the public, or is released more than 12 months after the end of the budget year Audit Report: How long after the end of the fiscal year are the final annual expenditures of national departments audited and released (except for secret programs)? 100. Six months or less after the end of the budget year months or less, but more than 6 months, after the end of the budget year 33. More than 12 months, but within 18 months, after the end of the budget year 0. Does not release to the public, or is released more than 18 months after the end of the budget year Sources: It seems that there exist all these documents that are used internally in the Executive s budget process and the Parliamentary Budget commission, but they are not publicly accessible. Al parecer, existen todos estos documentos que circula internamente en el proceso presupuestario del Ejecutivo y de la comisión Presupuestario del Parlamento y no expuestos al alcance de la ciudadanía Comments: The Budget law is published every January via the social national media, after it has been enacted by the Legislature (according to what they say) and from then on, there are no more news about it if one is not involved in the execution or follow-up of the budget in an executive department. It is true that they act as if it was published, but it is not publicly accessible. Table 4. General Questions YES/NO If yes, additional information; If no, please note N/A in the text box. Is there a website or web portal for government fiscal information? disponible

9 Is there a law (or laws) guiding public financial management? disponible Are there additional laws regulating: Access to information? Transparency? Citizens participation? disponible Sources: Thse documents and information exist but they are opaque. This does not justify that these legal instruments, rules or criteria are real, it is only a facade from the Government towards the International Community and it does not support the strengthening of democratic institutions. Comments: The laws are managed within the executive and, as is the key feature of the government, there is absolute secrecy. Section 2. Comprehensiveness of the Executive's Budget Proposal 001. Does the Executive s Budget Proposal or any supporting budget documentation present expenditures for the budget year that are classified by administrative unit (that is, by ministry, department, or agency)? A., administrative units accounting for all expenditures are presented. B., administrative units accounting for at least two-thirds of, but not all, expenditures are presented. C., administrative units accounting for less than two-thirds of expenditures are presented., expenditures are not presented by administrative unit. E. t applicable/other (please comment).

10 Sources: The Government's General Budget clearly includes expenditure by administrative unit, where the processing of acquisition of those amounts depend on the signature of a figurative person and is not considered as such. Comments: Executive's Expenditure is collected in a sectorial way by ministry or executive department reflecting the total amounts to spend for the whole fiscal year. RESEARCHER'S RESPONSE Expenditure by administrative unit is not presented, although it clearly includes expenditure by administrative unit, where the process to obtain those amounts depend on the signature of a figurative person and is not considered as such. Also, expenditure of the Executive is collected in a sectorial way by ministry or executive department reflecting the total amounts to spend for the whole fiscal year Does the Executive s Budget Proposal or any supporting budget documentation present expenditures for the budget year by functional classification? A., expenditures are presented by functional classification. B., expenditures are not presented by functional classification. C. t applicable/other (please comment). B. Sources: The Budget includes clear aspects of staff wages, representation, greater responsibility, special bonuses, specific complement, domesticity bonuses, housing, electricity, vehicles, telephone, etc. for the

11 bonuses, specific complement, domesticity bonuses, housing, electricity, vehicles, telephone, etc. for the case of the Ministry of Foreign Affairs and Cooperation; in an illustrative fashion presents expenditure for the budget year organized by functional classification. But in fact, other non declared expenditure is not included. Comments: There are sections that are not very clearly implemented by the Executive through various entities with the participation of the Government, such as impage, geproyectos, impide, etc., (sic) and the ministries manage the funds allocated to their departments and directorates If the Executive s Budget Proposal or any supporting budget documentation presents expenditures for the budget year by functional classification, is the functional classification compatible with international standards? A., the functional classification is compatible with international standards. B., the functional classification is not compatible with international standards, or expenditures are not presented by functional classification. C. t applicable/other (please comment). B. Sources: The functional classification is not compatible with international standards, it is adapted to the criterion of the administrative and political policies of the Government. Comments: The Executive s Budget Proposal or the supporting budget documents provide the expenditure per year not considering international standards, accessed only by the members of the executive that authorize the clearance as requested by the higher power that orders payments.

12 004. Does the Executive s Budget Proposal or any supporting budget documentation present expenditures for the budget year by economic classification? A., expenditures are presented by economic classification. B., expenditures are not presented by economic classification. C. t applicable/other (please comment). B. Sources: Funds are presented by economic classification, although it is a vicious circle, hard to disclose in our reality, and they are used to pay salaries and wages, capital projects or social assistance benefits; but the Executive has its hands tied when it is seen that this social assistance role is played by the wife of the President in a humanitarian manner where nobody knows the origin of the funs used to donate and help the citizens, if they come from the Treasury or from the First Lady herself. Comments: Likewise, the firstborn son of the President (Teodorin), undertakes projects and allocated salaries to military staff as he sees fit with no record whatsoever If the Executive s Budget Proposal or any supporting budget documentation presents expenditures for the budget year by economic classification, is the economic classification compatible with international standards?

13 A., the economic classification is compatible with international standards. B., the economic classification is not compatible with international standards, or expenditures are not presented by economic classification. C. t applicable/other (please comment). B. Sources: It is no compatible with the international standards, reflected on several international reports of various economic and financial agencies. Comments: The Executive s Budget Proposal and its economic classification are not compatible with the international standards since expenditure is no presented by economic classification Does the Executive s Budget Proposal or any supporting budget documentation present expenditures for individual programs for the budget year? A., programs accounting for all expenditures are presented. B., programs accounting for at least two-thirds of, but not all, expenditures are presented. C., programs accounting for less than two-thirds of expenditures are presented., expenditures are not presented by program. E. t applicable/other (please comment).

14 Sources: The Ministry of Education and Science provides a section of programs and projects that record a global amount that makes it difficult for citizens to know the real destination of the money. Comments: expenditure by program is presented since, in most cases they are donations from other donors such as extractive companies such as the case of the educational program Prodege that fights against malaria of the Ministry of Health, financed by the American companies HESS and MARATON Does the Executive s Budget Proposal or any supporting budget documentation present expenditure estimates for a multi-year period (at least two-years beyond the budget year) by any of the three expenditure classifications (by administrative, economic, or functional classification)? A., multi-year expenditure estimates are presented by all three expenditure classifications (by administrative, economic, and functional classification). B., multi-year expenditure estimates are presented by two of the three expenditure classifications. C., multi-year expenditure estimates are presented by only one of the three expenditure classifications., multi-year expenditure estimates are not presented by any expenditure classification. E. t applicable/other (please comment).

15 Sources: The Budget Law reflects the current fiscal year; past years and a possible projection for the following year. Comments: There are no estimated multiannual expenditure by any expenditure classification Does the Executive s Budget Proposal or any supporting budget documentation present expenditure estimates for a multi-year period (at least two-years beyond the budget year) by program? A., multi-year estimates for programs accounting for all expenditures are presented. B., multi-year estimates for programs accounting for at least two-thirds of, but not all, expenditures are presented. C., multi-year estimates for programs accounting for less than two-thirds of expenditures are presented., multi-year estimates for programs are not presented. E. t applicable/other (please comment). Sources: individual sources of non tax revenue are presented. Comments: Regarding the different individual sources or non tax revenue for the budget year, there are no individual sources of non tax revenue, expenditure depends on the financing of extractive companies, that is why expenditure is not clearly reflected in the fiscal year.

16 RESEARCHER'S RESPONSE multiannual estimates for programs are presented. It should be noted that most programs are financed by non governmental entities that do not include the costs in the budget Does the Executive s Budget Proposal or any supporting budget documentation present the individual sources of tax revenue (such as income tax or VAT) for the budget year? A., individual sources of tax revenue accounting for all tax revenue are presented. B., individual sources of tax revenue accounting for at least two-thirds of, but not all, tax revenues are presented. C., individual sources of tax revenue accounting for less than two-thirds of all tax revenues are presented., individual sources of tax revenue are not presented. E. t applicable/other (please comment). Sources: individual source of tax revenue is presented. Comments: During the current fiscal year, the budget reflects the total chapters of revenue, expenditure and financing of the Executive, while autonomous entities and bodies present a budget annex to the General Government s Budget. That makes it impossible to digest and assimilate the information derived from tax revenue Does the Executive s Budget Proposal or any supporting

17 010. Does the Executive s Budget Proposal or any supporting budget documentation present the individual sources of nontax revenue (such as grants, property income, and sales of government-produced goods and services) for the budget year? A., individual sources of non-tax revenue accounting for all non-tax revenue are presented. B., individual sources of non-tax revenue accounting for at least two-thirds of, but not all, non-tax revenues are presented. C., individual sources of non-tax revenue accounting for less than two-thirds of all non-tax revenues are presented., individual sources of non-tax revenue are not presented. E. t applicable/other (please comment). Sources: individual source of tax revenue is presented. Comments: A general concept of non oil revenue is presented, divided by tax and non tax revenue with global and aggregated figures. RESEARCHER'S RESPONSE individual sources of non-tax revenue is presented. The document does include general items for non-oil revenue, divided by tax and non-tax revenue, the information is not detailed Does the Executive s Budget Proposal or any supporting budget documentation present revenue estimates by category (such as tax and non-tax) for a multi-year period (at least two-

18 years beyond the budget year)? A., multi-year estimates of revenue are presented by category. B., multi-year estimates of revenue are not presented by category. C. t applicable/other (please B. Sources: "b., multiannual estimates of revenue by category are presented." b., se presentan estimaciones plurianuales de ingresos por categoría. Comments: The Budget reflects only details of the current fiscal year Does the Executive s Budget Proposal or any supporting budget documentation present estimates for individual sources of revenue presented for a multi-year period (at least two-years beyond the budget year)? A., multi-year estimates for individual sources of revenue accounting for all revenue are presented. B., multi-year estimates for individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented. C., multi-year estimates for individual sources of revenue accounting for less than two-thirds of revenue are presented., multi-year estimates for individual sources of revenue are not presented. E. t applicable/other (please comment).

19 Sources: multiannual estimates of revenue for individual sources of revenue are presented. Together with the Budget, the Executive annually presents all economic and financial movements of the government, although the information is scarce. Comments: Individual sources of revenue are presented for an annual period Does the Executive s Budget Proposal or any supporting budget documentation present three estimates related to government borrowing and debt: the amount of net new borrowing required during the budget year; the total debt outstanding at the end of the budget year; and interest payments on the debt for the budget year? A., all three estimates related to government borrowing and debt are presented. B., two of the three estimates related to government borrowing and debt are presented. C., one of the three estimates related to government borrowing and debt are presented., none of the three estimates related to government borrowing and debt are not presented. E. t applicable/other (please comment). Sources: ne of the three estimates related to loans and debts are included.

20 Comments: ne of the three estimates related to loans and debts are presented, nor are reflected or presented costs related to debts and loans in an annual manner with concrete estimates in a global manner. While the Budget includes the accumulated amount of money owed by the government in letter C, Financing, subdivided in a] - Borrowings External and Domestic Debt. Amortization 187,084,3500; external borrowings 156,0000; B] special funds, subscriptions to capital 25,00000; Future generation reserved fund 1000; special reserve fund 454,973,586,451; with a global fund of XAF 388,889,236,451. it does not specify clearly how they were obtained and in which years, not even information on interest and amortization rates regarding initial capital. RESEARCHER'S RESPONSE n of the three estimates related to debt and borrowing within a global fund of xfa. There is no explanation on how it was acquired and when. Information on interest rate is also not presented Does the Executive s Budget Proposal or any supporting budget documentation present information related to the composition of the total debt outstanding at the end of the budget year? (The core information must include interest rates on the debt instruments; maturity profile of the debt; and whether it is domestic or external debt.) A., information beyond the core elements is presented for the composition of the total debt outstanding. B., the core information is presented for the composition of the total debt outstanding. C., information is presented, but it excludes some core elements., information related to composition of total debt outstanding is not presented. E. t applicable/other (please comment).

21 Sources: There is no information provided on composition of the total outstanding debt. Comments: government financing or debt concepts and sections are reflected in the budget, and no additional information is included, only the global financing figure endorsed in letter C. RESEARCHER'S RESPONSE There is no information provided related to the composition of the total outstanding debt. government financing or debt concepts and sections are reflected in the budget, and no additional information is included Does the Executive s Budget Proposal or any supporting budget documentation present information on the macroeconomic forecast upon which the budget projections are based? (The core information must include a discussion of the economic outlook with estimates of nominal GDP level, inflation rate, real GDP growth, and interest rates.) A., information beyond the core elements is presented for the macroeconomic forecast. B., the core information is presented for the macroeconomic forecast. C., information is presented, but it excludes some core elements., information related to the macroeconomic forecast is not presented. E. t applicable/other (please comment).

22 Sources: There is no information provided on the macroeconomic forecast. Comments: The macroeconomic forecast is information managed by the real power circuit that does not disclose the information Does the Executive s Budget Proposal or any supporting budget documentation show the impact of different macroeconomic assumptions (i.e., sensitivity analysis) on the budget? (The core information must include estimates of the impact on expenditures, revenue, and debt of different assumptions for the inflation rate, real GDP growth, and interest rates.) A., information beyond the core elements is presented to show the impact of different macroeconomic assumptions on the budget. B., the core information is presented to show the impact of different macroeconomic assumptions on the budget. C., information is presented, but it excludes some core elements., information related to different macroeconomic assumptions is not presented. E. t applicable/other (please comment). Sources: There is no information related to different macroeconomic forecasts. Comments: The sensitivity analysis is inexistent since the impact on expenditure, revenue and debt of different statements for the inflation rate, real GDP growth and interest rates is not observed or proven.

23 017. Does the Executive s Budget Proposal or any supporting budget documentation present information for at least the budget year that shows how new policy proposals, as distinct from existing policies, affect expenditures? A., estimates that show how all new policy proposals affect expenditures are presented, along with a narrative discussion. B., estimates that show how all new policy proposals affect expenditures are presented, but a narrative discussion is not included. C., information that shows how some but not all new policy proposals affect expenditure is presented., information that shows how new policy proposals affect expenditure is not presented. E. t applicable/other (please comment). Sources: There is no information showing how all new policies proposals affect expenditure. Comments: The budget year does not show new policies that affect expenditure, it includes only and exclusively the ones for the budget year Does the Executive s Budget Proposal or any supporting budget documentation present information for at least the

24 budget documentation present information for at least the budget year that shows how new policy proposals, as distinct from existing policies, affect revenues? A., estimates that show how all new policy proposals affect revenues are presented, along with a narrative discussion. B., estimates that show how all new policy proposals affect revenues are presented, but a narrative discussion is not included. C., information that shows how some but not all new policy proposals affect revenues are presented., information that shows how new policy proposals affect revenues is not presented. E. t applicable/other (please comment). Sources: There is no information showing how all new policies proposals affect revenue. no se presenta información que muestra como todas las propuestas de políticas nuevas afectan a los ingresos. Comments: It makes it hard to analyze these proposals, since they are accompanied by an increase a decrease or a change in expenditure and revenue, that are not reflected because in most cases programs and projects are financed and designed by donors who, in turn, manage and partially dispose of funds to the Executive. Regardless of the fact that these changes could have different impact on the lives of people Does the Executive s Budget Proposal or any supporting budget documentation present expenditures for the year preceding the budget year (BY-1) by any of the three expenditure classifications (by administrative, economic, or

25 functional classification)? A., expenditure estimates for BY-1 are presented by all three expenditure classifications (by administrative, economic, and functional classification). B., expenditure estimates for BY-1 are presented by two of the three expenditure classifications. C., expenditure estimates for BY-1 are presented by only one of the three expenditure classifications., expenditure estimates for BY-1 are not presented by any expenditure classification. E. t applicable/other (please comment). Sources: There are no calculated estimations for BY-1 by any expenditure classification. Comments: There is no information for any of the three expenditure classifications that are not recorded in practice; regarding to what is included in the budget, there are only random calculations for each year. RESEARCHER'S RESPONSE There are no calculated estimations for BY-1 by any expenditure classification and they are not recorded compared to what is reflected in the budget Does the Executive s Budget Proposal or any supporting budget documentation present expenditures for individual programs for the year preceding the budget year (BY-1)?

26 A., programs accounting for all expenditures are presented for BY-1. B., programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-1. C., programs accounting for less than two-thirds of expenditures are presented for BY-1., expenditures are not presented by program for BY-1. E. t applicable/other (please comment). Sources: expenditure by program is presented for the previous year. Comments: In the case of the Ministry of Health and Education, there are programs or projects for the fighting malaria and promotion and strengthening of active education (PRODEGE, by its Spanish acronym) financed by the American oil companies MARATON and HESS, although the Executive supports them and makes economic contributions, it does not show in the budget the expenditure provided for those programs/projects In the Executive s Budget Proposal or any supporting budget documentation, have expenditure estimates of the year prior to the budget year (BY-1) been updated from the original enacted levels to reflect actual expenditures? A., expenditure estimates for BY-1 have been updated from the original enacted levels. B., expenditure estimates for BY-1 have not been updated from the original enacted levels. C. t applicable/other (please comment).

27 B. Sources: There are no estimates for the previous year, nor have they been updated based on the original enacted levels. no hay estimaciones para el año anterior, ni han sido actualizadas a partir de los niveles originales aprobados Comments: Expenditure estimates for the previous year are not known to make a comparison to see whether they are updated or not Does the Executive s Budget Proposal or any supporting budget documentation present estimates of expenditure for more than one year prior to the budget year (that is, BY-2 and prior years) by any of the three expenditure classifications (by administrative, economic, or functional classification)? A., expenditure estimates for BY-2 and prior years are presented by all three expenditure classifications (by administrative, economic, and functional classification). B., expenditure estimates for BY-2 and prior years are presented by two of the three expenditure classifications. C., expenditure estimates for BY-2 and prior years are presented by only one of the three expenditure classifications., expenditure estimates for BY-2 and prior years are not presented by any expenditure classification. E. t applicable/other (please comment).

28 Sources: There is no estimated expenditure for more than a year before nor expenditure classification. Comments: There is no specification, since no current data is presented, there is no expenditure classifications (administrative, economic and functional) Does the Executive s Budget Proposal or any supporting budget documentation present expenditures for individual programs for more than one year preceding the budget year (that is, BY-2 and prior years)? A., programs accounting for all expenditures are presented for BY-2 and prior years. B., programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-2 and prior years. C., programs accounting for less than two-thirds of expenditures are presented for BY-2 and prior years., expenditures are not presented by program for BY-2 and prior years. E. t applicable/other (please Sources: expenditure by program is presented for more than a year before or previous years. Comments: The budget of programs are recorded and depend on the donors and companies that implement them, and it is not reflected by the Executive s Proposal, therefore it is hard to analyze expenditure.

29 024. In the Executive s Budget Proposal or any supporting budget documentation, what is the most recent year presented for which all expenditures reflect actual outcomes? A. Two years prior to the budget year (BY-2). B. Three years prior to the budget year (BY-3). C. Before BY-3. actual data for all expenditures are presented in the budget or supporting budget documentation. E. t applicable/other (please comment). Sources: There is no real information on expenditure in the budget, nor in the budget support documents. Comments: It is hard to consider the year, since real results of expenditure are never shown in any program Does the Executive s Budget Proposal or any supporting budget documentation present revenue by category (such as tax and non-tax) for the year preceding the budget year (BY-1)?

30 A., revenue estimates for BY-1 are presented by category. B., revenue estimates for BY-1 are not presented by category. C. t applicable/other (please comment). B. Sources: estimated revenue for the previous year by category is presented. Comments: There is no information on expenditure calculated by category (tax and non tax), only the main items of the fiscal year are presented Does the Executive s Budget Proposal or any supporting budget documentation present individual sources of revenue for the year preceding the budget year (BY-1)? A., individual sources of revenue accounting for all revenue are presented for BY-1. B., individual sources of revenue accounting for at least two-thirds of, but not all, revenue for BY-1 are presented. C., individual sources of revenue accounting for less than two-thirds of all revenues for BY-1 are presented., individual sources of revenue are not presented for BY-1. E. t applicable/other (please comment).

31 Sources: individual sources of revenue are presented for the previous year Comments: Individual sources of revenue are rhetorical annually, as usual they are not included or presented to the public In the Executive s Budget Proposal or any supporting budget documentation, have the original estimates of revenue for the year prior to the budget year (BY-1) been updated to reflect actual revenue collections? A., revenue estimates for BY-1 have been updated from the original enacted levels. B., revenue estimates for BY-1 have not been updated from the original enacted levels. C. t applicable/other (please comment). B. Sources:, estimates for the previous year have not been updated based on the original enacted levels. Comments: The original estimates of expenditure are not updated to reflect revenue collection Does the Executive s Budget Proposal or any supporting

32 028. Does the Executive s Budget Proposal or any supporting budget documentation present revenue estimates by category (such as tax and non-tax) for more than one year prior to the budget year (that is, BY-2 and prior years)? A., revenue estimates for BY-2 and prior years are presented by category. B., revenue estimates for BY-2 and prior years are not presented by category. C. t applicable/other (please comment). B. Sources: There are no estimated revenue for more than a year and previous years by categories. Comments: There are no estimates of revenue by category (that would be tax and non tax) Does the Executive s Budget Proposal or any supporting budget documentation present individual sources of revenue for more than one year prior to the budget year (that is, BY-2 and prior years)? A., individual sources of revenue accounting for all revenue are presented for BY-2 and prior years. B., individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented for BY-2 and prior years. C., individual sources of revenue accounting for less than two-thirds of all revenues are presented for BY-2 and prior years., individual sources of revenue are not presented for BY-2 and prior years.

33 , individual sources of revenue are not presented for BY-2 and prior years. E. t applicable/other (please comment). Sources: individual sources of revenue are presented for more than a year before and previous years Comments: There are no individual sources of revenue for more than a year before and it complicates the analysis and credibility of the budget In the Executive s Budget Proposal or any supporting budget documentation, what is the most recent year presented for which all revenues reflect actual outcomes? A. Two years prior to the budget year (BY-2). B. Three years prior to the budget year (BY-3). C. Before BY-3. actual data for all revenues are presented in the budget or supporting budget documentation. E. t applicable/other (please comment). Sources: There is no real information on revenue in the budget, nor in the budget support documents.

34 Comments: Revenue does not reflect real results, since from its preparations there is secrecy in the Executive. l 031. Does the Executive s Budget Proposal or any supporting budget documentation present information on government borrowing and debt, including its composition, for the year proceeding the budget year (BY-1)? (The core information must include the total debt outstanding at the end of BY-1; the amount of net new borrowing required during BY-1; interest payments on the debt; interest rates on the debt instruments; maturity profile of the debt; and whether it is domestic or external debt.) A., information beyond the core elements is presented for government debt. B., the core information is presented for government debt. C., information is presented, but it excludes some core elements., information related to government debt is not presented. E. t applicable/other (please comment). Sources: There is no information on government debt. Comments: While the budget includes two paragraphs in the financing section; one for borrowings, external and domestic debt under amortization external debts and external borrowings, and the other is special funds regarding subscription of capital, reserve funds for future generations and reserve funds, all of them are shown with astronomical amounts that does not justify the debt from the previous year or the following.

35 032. In the Executive s Budget Proposal or any supporting budget documentation, what is the most recent year presented for which the debt figures reflect actual outcomes? A. Two years prior to the budget year (BY-2). B. Three years prior to the budget year (BY-3). C. Before BY-3. actual data for government debt are presented in the budget or supporting budget documentation. E. t applicable/other (please comment). Sources: There is no real information on the government debt in the budget, nor in the budget support documents. Comments: It is hard to define the reality of the information on debts, since it is not public and the budgets do not show debt amounts and why the Executive has become indebted Does the Executive s Budget Proposal or any supporting budget documentation present information on extrabudgetary funds for at least the budget year? (The core information must include a statement of purpose or policy

36 information must include a statement of purpose or policy rationale for the extra-budgetary fund; and complete income, expenditure, and financing data on a gross basis.) A., information beyond the core elements is presented for all extra-budgetary funds. B., the core information is presented for all extra-budgetary funds. C., information is presented, but it excludes some core elements or some extra-budgetary funds., information related to extra-budgetary funds is not presented. E. t applicable/other (please comment). Sources: There is no information related to extra-budgetary funds. Comments: Extra-budgetary funds are not shown in any section and the citizens consider them an aspect reserved for the Executive which doe snot make this information publicly available. information is presented regarding funds. los fondo extrapresupuestarios no vienen reflejados en ninguna apartado y la ciudadanía lo considera un aspecto reservado para el ejecutivo que no tiene necesidad de facilitar dicha información al publico. no se presenta ninguna relación con los fondos 034. Does the Executive s Budget Proposal or any supporting budget documentation present central government finances (both budgetary and extra-budgetary) on a consolidated basis for at least the budget year?

37 A., central government finances are presented on a consolidated basis. B., central government finances are not presented on a consolidated basis. C. t applicable/other (please comment). B. Sources: There is no information on the finances of the central government on a consolidated basis. Comments: The activities of ministries, departments or agencies of the central government are presented in a very confusing and disorganized way; sometimes they include transversal items that actually do not have an impact on extra-budgetary funds, such as social security funds that are supposedly managed by an autonomous entity of the Executive Does the Executive s Budget Proposal or any supporting budget documentation present estimates of intergovernmental transfers for at least the budget year? A., estimates of all intergovernmental transfers are presented, along with a narrative discussion. B., estimates of all intergovernmental transfers are presented, but a narrative discussion is not included. C., estimates of some but not all intergovernmental transfers are presented., estimates of intergovernmental transfers are not presented. E. t applicable/other (please comment).

38 Sources: There are no estimates of intergovernmental transfers. Comments: Transfers are not included in any of the sections in a clear way Does the Executive s Budget Proposal or any supporting budget documentation present alternative displays of expenditures (such as by gender, by age, by income, or by region) to illustrate the financial impact of policies on different groups of citizens, for at least the budget year? A., at least three alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups of citizens. B., two alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups of citizens. C., one alternative display of expenditures is presented to illustrate the financial impact of policies on different groups of citizens., alternative displays of expenditures are not presented to illustrate the financial impact of policies on different groups of citizens. E. t applicable/other (please comment). Sources: There are no information that shows the impact of finance on the policies in different groups of citizens.

39 of citizens. Comments: The Executive follows the Constitutions that states that gender equality is guaranteed by equality, therefore they prepare equality budget policies Does the Executive s Budget Proposal or any supporting budget documentation present estimates of transfers to public corporations for at least the budget year? A., estimates of all transfers to public corporations are presented, along with a narrative discussion. B., estimates of all transfers to public corporations are presented, but a narrative discussion is not included. C., estimates of some but not all transfers to public corporations are presented., estimates of transfers to public corporations are not presented. E. t applicable/other (please comment). Sources: There are no estimates of transfers to public corporations. Comments: A gross total amount of transfers is allocated to public corporations with no clear justification on its destination Does the Executive s Budget Proposal or any supporting

40 038. Does the Executive s Budget Proposal or any supporting budget documentation present information on quasi-fiscal activities for at least the budget year? (The core information must include a statement of purpose or policy rationale for the quasi-fiscal activity and the intended beneficiaries.) A., information beyond the core elements is presented for all quasi-fiscal activities. B., the core information is presented for all quasi-fiscal activities. C., information is presented, but it excludes some core elements or some quasi-fiscal activities., information related to quasi-fiscal activities is not presented. E. t applicable/other (please comment). Sources: There is no information related to quasi-fiscal activities. Comments: Currently, a month ago, the Executive has signed with financial banks the sale of social housing that were the responsibility of a State-own Company (Empresa Nacional de Promoción Inmobiliaria de Guinea Ecuatorial, ENPIGE), when it actually was the entity responsible for enabling the acquisition of those houses that are left in the hands of the richest people and currently have exorbitant costs impossible to pay for the common citizen Does the Executive s Budget Proposal or any supporting budget documentation present information on financial assets held by the government? (The core information must include a listing of the assets, and an estimate of their value.)

41 A., information beyond the core elements is presented for all financial assets. B., the core information is presented for all financial assets. C., information is presented, but it excludes some core elements or some financial assets., information related to financial assets is not presented. E. t applicable/other (please comment). Sources: There is no information related to financial assets. Comments: The information is not clearly reflected in the budget, it is quite opaque, it shows oil and non oil revenue and omits bank reserves, bonds and shares in several extractive companies of the country. RESEARCHER'S RESPONSE There is no information related to financial assets, and it is quite opaque regarding oil and non oil revenue, omitting bank reserves, bonds and shares in several extractive companies of the country Does the Executive s Budget Proposal or any supporting budget documentation present information on nonfinancial assets held by the government? (The core information must include a listing of the assets by category.)