OPEN BUDGET QUESTIONNAIRE NIGER

Transcription

1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE NIGER 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: Organization: Aress: OUSMANE ABDOURAHAMANE ALTERNATIVE ESPACES CITOYENS RUE CI 47 CITE POUDRIERE, BP : NIAMEY NIGER Telephone: (+227) / (+227) abousmane@cooperation.net 2

3 International Buget Partnership OPEN BUDGET QUESTIONNAIRE NIGER 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 Table 4. Distribution of the Enacte Buget an Other Reports 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 Executive s Buget Proposal 2007 Supporting Buget Documents 2007 Citizens Buget Not available Enacte Buget 2007 In-Year Reports Mi-Year Report Not available Not available Year-En Report 2004 Auit Report 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 Buget Document One in Support of the Executive s Buget Proposal Buget Document Two in Support of the Executive s Buget Proposal Prouce but not available to the public Exposé es motifs u projet e Loi portant loi e finances pour l année bugétaire 2007, (Presentation of the grouns of the Finance Law raft for buget year 2007) October 6 th 2006, "Available to the public but not on the Internet. Projet e Loi u 06 octobre 2006 portant loi e finances pour l année bugétaire 2007 (Draft Law of October 6 th 2006, incluing Finance Law for buget year 2007) Available to the public but not on the Internet. It is available to the public on request to the Buget General Hea Office an the Parliament Legislation Hea Office. However, the istribution volume is very limite Annexe 1 : Détail prévision es recettes LF2007 (en milliers francs CFA), (Appenix 1: Detail of the expenses forecast LF2007 (in thousans of francs CFA), Publishe in the Special Official Journal of the Niger Republic Nº11 of December 29 th 2006 Available to the public but not on the Internet. It is sol to the public through the office of the Official Journal at the General Secretariat of the Aministration for an amount of 1000 Francs CFA (like 2 US$). Every person who can affor it can have it. Annexes 2 : Détail épenses e l État LF2007 (en milliers francs CFA), (Appenix 2: Detail of the State expenitures LF2007 (in thousans of francs CFA) Publishe in the Special Official Journal of the Niger 6

7 Republic Nº11 of December 29 th 2006 Available to the public but not on the Internet. It is sol to the public through the office of the Official Journal at the General Secretariat of the Aministration for an amount of 1000 Francs CFA (like 2 US$). Every person who can affor it can have it. Buget Document Three in Support of the Executive s Buget Proposal Annexe 3 : Tableaux e synthèse es prévisions es épenses par titre et par section LF2007 (en milliers e francs CFA), (Appenix 3: Tables of expenitures forecast synthesis per title an per section LF2007 (in thousans of francs CFA), Publishe in the Special Official Journal of the Niger Republic Nº11 of December 29 th 2006 "Available to the public but not on the Internet. It is sol to the public through the office of the Official Journal at the General Secretariat of the Aministration for an amount of 1000 Francs CFA (like 2 US$). Every person who can affor it can have it. Citizens Buget Not Prouce Loi No u 04 écembre 2006, portant Loi e finances pour l année bugétaire 2007, (Law Nº of December 4 th 2006, incluing Finance Law for buget year 2007) Enacte Buget Publishe in the Special Official Journal of the Niger Republic Nº11 of December 29 th 2006 Available to the public but not on the Internet. It is sol to the public through the office of the Official Journal at the General Secretariat of the Aministration for an amount of 4500 Francs CFA (like 10 US$). Every person who can affor it can have it. In Niger, more than 67% of the population lives with less than a ollar a ay. The cost of the official journal in which the finance law is release represents the incomes of 10 ays for the major part of the Nigerians. We can consier this cost is not reasonable. However, we can fin a summary of the Finance Law 2007 on the website of the West African Economic an Monetary Union, here: p:// In-Year Reports Prouce but not available to the public Mi-Year Review Prouce but not available to the public 7

8 Year-En Report Auit Report Loi No u 15 écembre 2006 portant loi e règlement pour l année bugétaire 2004 (Law Nº of December, 15 th 2006 incluing the Regulations Law for buget year 2004) Available to the public but not on the Internet. It is sol to the public through the office of the Official Journal at the General Secretariat of the Aministration for an amount of 1000 Francs CFA (like 2 US$). Every person who can affor it can have it. Not Prouce In 2007, the Organic Law Nº of July 2 n 2007 create the Court of Accounts. Until its establishment, the Chambers of Accounts an Buget Discipline remains competent for all the affairs of the Court of Accounts - Loi No u 22 mai 2007 portant première rectification e la loi No u 04 écembre 2006 portant loi e finances pour l année bugétaire 2007 (- Law Nº of May 22n 2007 incluing the first rectification of the Law Nº of December 4 th incluing the Finance Law for buget year 2007) Available to the public but not on the Internet. It is sol to the public through the office of the Official Journal at the General Secretariat of the Aministration for an amount of 1000 Francs CFA (like 2 US$). Every person who can affor it can have it Other Documents - Rapport sur le projet e loi e règlement u buget e l'etat gestion 2004 e la Chambre es Comptes et e iscipline bugétaire. (Report on the State Buget Regulations Law Draft 2004 of the Chambers of Accounts an Buget Discipline) - Constitution u Niger u 09 août Available on the website of the Assemblée Nationale u Niger in the section Legal texts at this irection: - Loi No u 1er avril 2003, portant loi organique relative aux lois e finances Available to the public but not on the Internet. - Directive N 05/97/CM/UEMOA relative aux lois e finances (Bulletin Officiel e l UEMOA 2ème année n 7 écembre 1997). Available at the following link: - Directive No 02/99/CM/UEMOA u 21 écembre 1999 portant amenement e la Directive No 05/97/CM/UEMOA relative aux lois es finances. Available here : - Directive N 06/97/CM/UEMOA u 16 écembre 1997 portant règlement général sur la comptabilité publique. Available at the following link: - Directive n 03/99/CM/UEMOA u 21 écembre 8

9 Relevant Ministries & Departments 1999 moifiant la irective No 06/97/CM/UEMOA u 16 écembre 1997 portant règlement général sur la comptabilité publique. Available at the following link: - Directive n 04/98/CM/UEMOA qui fixe les principaux fonamentaux e présentation es opérations u buget général, es bugets annexes et es comptes spéciaux u Trésor es États membres e l'union. Available at the following link: - Directive n 02/2000/CM/UEMOA portant coe e transparence ans la gestion es finances publiques «Available here: - Décret n MFAE u 12 mai 1965 réglementant les régies e recettes et les épenses u buget e l État, Journal Officiel u 1er janvier 1966, moifié (articles 12 et 17 nouveaux, ajoute article 15bis) par le écret n /PRN/MFP u 10 écembre 1994 (Journal Officiel u 1er avril 1995, page 316 «Available to the public but not on the Internet». - Décret N /PRN/MFP u 3 écembre 1993 portant organisation u contrôle financier (Journal Officiel u 15 mai 1994, page 169 «Available to the public but not on the internet». - Décret n /PRN/MF/E u 26 juillet 2002 portant règlement général e la comptabilité publique, Journal Officiel Spécial n 7 u 12 mai 2003, page 394 «Available to the public but not on the internet. - Décret n /PRN/MF/E u 26 juillet 2002 portant nomenclature bugétaire e l État «Available to the public but not on the internet. - Décret n /PRN/MF/E u 26 juillet 2002 portant Plan comptable e l État, Journal Officiel Spécial n 7 u 12 mai 2003, page 417 «Available to the public but not on the internet. - Arrêté n 186/MF/E/DGB u 16 juin 2003 fixant la nomenclature es pièces «Available to the public but not on the internet. Justificatives es épenses e l État, es collectivités territoriales et e leurs établissements publics aministratifs, Journal Officiel Spécial n 7 u 12 mai 2003, page Ministère e l Économie et es Finances Le Ministère e l économie et es finances u est visible sur le site : Malheureusement, il n est mis en ligne que les attributions u ministère. Aresse u Ministère e l Économie et es Finances : Avenue es Anciens combattants BP 389 Niamey Téléphone : (+227) Fax (+227) ; ND - Départements concernés : - Direction Générale u Buget (DGB) - Direction u Buget (DB) 9

10 - Direction u Contrôle Financier (DCF) - Direction e la Dette Publique (DDP) - Direction e l Oronnancement (DO) - Direction es Investissements et Financements e la Dette (DIFD) - Direction Générale es Programmes (DGP) - Direction es Étues Financières et es Reformes (DEFR) - Direction e la Monnaie u Créit et e l Épargne (DMCE) - Direction Générale e l Inspection es Finances (DGIF) - Direction Générale es Impôts (DGI) - Direction Générale es Douanes (DGD) - Trésorerie Générale u Niger (TGN) 10

11 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 B. Prouce for internal purposes, but not available Yes to the public C. Prouce an available to the public, but only on Yes Yes Yes Yes request D. Prouce an istribute to the public (for example, in libraries, poste on the 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 No No No No No NA 2. Avance notification of release is sent to users, No Yes Yes Yes Yes NA meia 3. Release to public same ay as official release to meia No Yes Yes Yes Yes NA 4. Available on the Internet free of charge No No No No No NA 5. Free print copies available, limite istribution No Yes Yes Yes Yes NA 6. Free print copies available, mass istribution No No No No No NA 7. Reaily available outsie capital an/or big cities + No No No No No NA 8. Written in more than one No No No No No NA language 9. News conference is hel to iscuss release No No No No No NA *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 11

12 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 Yes Yes request D. Prouce an istribute to the public (for example, in libraries, poste on the 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. 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 No No No No NA 2. Avance notification of release sent to users, meia No No No No NA 3. Release to public same ay as official release to meia Yes No No No NA 4. Available on the Internet free of charge No No No No NA 5. Free print copies available, limite istribution Yes No No No NA 6. Free print copies available, mass istribution No No No No NA 7. Reaily available outsie capital/big cities + No No No No NA 8. Written in more than one language No No No No NA 9. News conference is hel to iscuss release No No No No NA + Mark Yes if access is available by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 12

13 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. 13

14 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. The creits opene by the finance law are allocate to a service or a set of services. They are specialize by chapter, grouping the expenitures in function of their nature or estination. Article 9 of the Law Nº of April 1 st 2003 incluing organic law concerning the finance laws In reaing the finance law 2007, we can note that expenitures are classifie by ministry or by Republic institution; this way, we can know the amount of expenses planne for each ministry or institution. But etails are not given for small entities b Researcher s Response to this Question was "b." Peer Reviewer One It is true that Niger oes not have enough human an financial resources to establish the expenitures sections to a microeconomic scale, but I woul rather choose response c because there are various etails which are missing concerning the other sections reports; an often laws an ecrees are not applie an respecte precisely. Peer Reviewer Two I agree on b, in line with comments above. Researcher Response: I chose to keep my answer "b" because the text application is another problem. What is important here is the availability of the information an its classification by aministrative entity. IBP IBP eitors chose answer, b to keep consistency with the criteria use for selecting answers across countries. 14

15 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. Article 4 of the ecree Nº of September 30 th etermining the process of National Buget annual preparation mentions: the state buget project must inicate the tax an non tax incomes, the receive transfers an the exceptional incomes, as the expenses of the public ebt, of staff, of current transfer an of investment of the institutions an ministries. Expenitures are classifie in accorance with the ispositions of Directive Nº4/98/CM/UEOMA incluing state buget nomenclature. b Researcher s Response to this Question was "b." Peer Reviewer One Peer Reviewer Two I woul propose a base on the explanations above. Researcher Response: I chose to keep my answer "b" because the classification is not compatible with the international stanars IBP IBP eitors chose answer, b to maintain consistency with the criteria use for selecting answers across countries. 15

16 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. Appenix 2 of the finance law for buget year 2007 presents the state expenitures in function of theses categories: (1) public ebt paying off an buren an expenses in attenuation of the revenues for past aministrations; (2) staff expenses; (3) functioning expenses; (4) subvention an other current transfers; (5) investments execute by the State. b Peer Reviewer One Agree with answer "b": as before, the classification is not compatible with international norms. Peer Reviewer Two 16

17 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. Institutions an ministries have to ientify clearly the priority programs in function of the importance orer it is given to them Article 33 of ecree Nº of September 30 th 2003 etermining the national buget annual preparation. As for example, in Public Health Ministry buget 2007, expenses are presente in function of these programs: fight against epiemics; support to the basic health; support to the fight against malaria; sanitary evelopment plan; hospitalization an meical care expenses in Niger; hospitalization an meical care expenses for sanitary evacuate; expenses linke to the gratuity of the care for women an chilren from 0 to 5 years ol, etc. a Researcher s Response to this Question was "a." Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be b. Researcher Response: I chose to keep my answer "a" because by rereaing the 2007 buget, as for health ministry, expenitures of other ministries programs are etaile. IBP IBP eitors chose answer, a to maintain consistency with the criteria use for selecting answers across countries. 17

18 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). Article 3 of ecree Nº of September 30 th 2003 etermining the national buget annual preparation process says the following: " le projet e buget e l'etat evra reposer sur un care e recettes et e épenses pluriannuel couvrant une périoe e trois (3) ans." " Le carage macro-économique et bugétaire oit ientifier trois scénarios e croissance et leur implication sur les enveloppes globales et sectorielles e l'année en préparation ainsi que pour les eux (2) années qui suivent." Article 7 u écret No u 30 septembre 2003 éterminant le processus e préparation annuelle u Buget National " L'élaboration u buget national repose sur le éveloppement 'un care e épenses pluriannuel à partir e l'année N+1 pour une périoe e trois ans" Article 26 u écret No u 30 septembre 2003 éterminant le processus e préparation annuelle u Buget National ENGLISH: The state buget project will have to be base on a multiannual expenses an incomes framework covering a three years perio. The macroeconomic an bugetary framework must ientify three growing scenarios an their implication on global an sector envelopes for the preparing year as for the two following years. Article 7 of ecree Nº of September 30 th 2003 etermines the national buget annual preparation process. The national buget elaboration is base on the evelopment of a multiannual expenitures framework from year N+1 for a three years perio. Article 26 of ecree Nº of September 30 th 2003 etermining the national buget annual preparation process. b Peer Reviewer One Peer Reviewer Two 18

19 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. Peer Reviewer One Peer Reviewer Two 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. Reaing the finance law 2007 permits to ientify the following ifferent sources of tax incomes: (1) Incomes, benefits an capital gains taxes; (2) Salaries an other remunerations taxes; (3) Patrimony taxes; (4) Goo an services omestic taxes; (5) Stamps an register fees; (6) Exportation taxes an fees; (7) Importation taxes an fees; (8) Other tax incomes. a Peer Reviewer One Peer Reviewer Two 19

20 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. Accoring to article 5 of Directive 05/CM/UEMOA concerning the finance laws, State recourses inclue:: - Taxes an levies incomes; - Payments for services, charges, cooperation funs, onations an legs ; - Estate an financial participations incomes an state participation in the benefits of national firms - Loan an avance reimbursements - Long term borrowing proucts - Various proucts a By reaing the finance law 2007 it is possible to ientify the following non tax incomes: (1) Business an estate incomes; (2) Aministrative rights an costs; (3) Non financial fines an penalties; (4) Financial proucts; (5) Exceptional payments. Peer Reviewer One Peer Reviewer Two 20

21 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). Article 3 of ecree Nº of September 30 th 2003 etermining the national buget annual preparation process mentions: the state buget project will have to be base on a multiannual incomes an expenses framework covering a three years perio. b Although the law recommens it, the buget 2007 oes not inicate the estimations of the aggregate level of incomes for a multiannual perio. Peer Reviewer One Peer Reviewer Two 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. Although the law recommens it, the buget 2007 oes not inicate the etaile estimations of incomes covering a multiannual perio Peer Reviewer One Peer Reviewer Two 21

22 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. a Appenix II of Finance Law 2007 gives etails on state ebt amounts for buget year an the list of bilateral an multilateral creitors. Peer Reviewer One Peer Reviewer Two 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). The interests payments on the ebt for buget year 2007 are separate in three categories: (1) Interests an financial expenses multilateral ebt (Commission UEMOA, FAD, IDA, OIT, IMF, BOAD, etc.); (2) Interests an financial expenses bilateral ebt to Governments non affiliate to the Paris Club (FSD, Algeria, FKDEA, etc.); (3) Interests an financial expenses omestic ebt (interests BCEAO, consoliate cooperation BCEAO). a Peer Reviewer One Peer Reviewer Two 22

23 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. In the finance law 2007, there is a lack of important information on the ebt like: the interest rate applicable to each ebt category, the profile of ebt ue ates, the payment conitions, the evises in which the ebt is libele, etc. However, the nature (omestic or external) of the ebt an the name of the creitors are presente. c Researcher s Response to this Question was "c." Peer Reviewer One The response c is correct because even if in the finance law 2008 that we can ownloa on the ebts are not etaile, an it is the same thing as the other years. Peer Reviewer Two A more appropriate response to this question woul be given the very limite ata available on ebt in the buget ocument. Researcher Response: chose to keep my answer "c" because information is given, in particular on the amounts, the nature an the creitor. We cannot say there is no information at all. However, they eserve to be etaile. IBP IBP eitors chose answer, c on the basis of both peer reviewers an researcher s comments. 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. b 23

24 Article 6 of ecree Nº of September 30 th 2003 etermining the process for the preparation of the annual National Buget mentions that the elaboration of the national buget is base on a macroeconomic an bugetary framework elaborate by the Ministry of Finance an Economics. This framework serves as founation to the bugetary expenses an incomes preictions. Article 7 of the same ecree mentions that the macroeconomic an bugetary framework must ientify three growth scenarios an their implications on the sectoral an global buget packages for the year for which the buget is being prepare, as well as for the two following ones. Article 10 of the same ecree mentions that: the macroeconomic an bugetary framework is communicate annually by the Finance an Economics Ministry to the institutions an ministries by a note name macroeconomic an bugetary framework note. This note must be transmitte to the institutions an ministries on April 15 th at the latest. Information of the international an regional contexts is given. We can fin in the expose of the Finance Law 2007 grouns a presentation of international American an European among others regional (African) an national contexts an some impacts on the national buget. For example, an incience as the hyrocarbons prices augmentation on the national economy is presente. Peer Reviewer One Peer Reviewer Two The government bugetary proposal, which is publishe in the Official Journal together with the approve buget presents the macroeconomic forecast in reasonable etails, with forecasts of growth of the main components of GDP. 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. b In the finance law 2007, we can fin in the part General context a presentation in 2005 an 2006 of the international, regional an national economic environment an its impacts on the national buget, in particular the inflation rates in Europe, in the USA, in Africa; the impact of the oil costs, etc. But there is a lack of etails in this information. 24

25 Researcher s Response to this Question was "b." Peer Reviewer One I woul prefer to say response c because there is an important lack of information even in the 2007 law that the author mentions, even if we talk about international environment, it is only a tiny part, we cannot fin all the useful an accurate information. Peer Reviewer Two A more appropriate response to this question woul be. No ifferent macroeconomic assumptions are iscusse, nor their impact on the buget assesse. It shoul be note however that for a country such as Niger a central macroeconomic scenario is aequate. The buget is affecte by the negotiate export price uranium, which is known at the time of the buget iscussion. If aitional exceptional revenues are forthcoming, as it occurre in early 2008 when exceptional uranium iviens were pai to the government, an the sale of a telecom license brought in large non tax revenue, the government presente in mi-year to the legislature a supplementary buget to allocate these resources. This was the correct proceure uner the circumstances. The buget always inclues a bugetary reserve to face unforeseen emergencies, which is also appropriate. Researcher Response: I choose to change my answer to "c" because I agree with the two commentaries that the causality bons between context elements an the buget are not explaine enough IBP IBP eitors chose answer, c to maintain consistency with the criteria use for selecting answers across countries. 25

26 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. In the finance law 2007, the political proposals concerning the expenitures aim essentially to pursue the control of the expenitures an the fight against corruption, watching over the orientation of the public expeniture in priority sectors of the Poverty Reuction Strategy (PRS). c Researcher s Response to this Question was "c." Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be b. The impact of new policy proposals is generally presente in some etails in the buget ocument Researcher Response: I chose to keep my answer "c" because a rereaing of the Finance law 2007 has not enable me to see the etails mentione in commentary 2 IBP IBP eitors chose answer, c to maintain consistency with the criteria use for selecting answers across countries. 26

27 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. In the section on general orientations of buget 2007, the first priority action is about the augmentation of omestic recourses through the reinforcement of recovering structures capacities, the enlargement of the tax base, the reuction of the exonerations area, the tightening of controls, all this in a context of application of the pattern of exchange liberalization of the CEDEAO an the suppression of compensatory incomes of UEMOA ( ) More specifically, in orer to reach the omestic incomes objectives for 2007, some new tax measures are propose in the framework of the recourses mobilization strategy aopte by the Finance an Economics Ministry, together with the evelopment partners b The finance law 2007 planne some new tax measures to reach the incomes objectives through particularly: the establishment of a tax on air transport boaring, the augmentation of vignettes quota lots, the raising of bill-stamps, the raising of the excises fee. Aitionally, other corrective measures have been planne on the games winnings an lotteries. Peer Reviewer One Peer Reviewer Two 27

28 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. In buget 2007, only the expenses 2006 for sectors of fight against poverty have been presente separately in function of the ifferent ministries concerne by the fight against poverty. These are: Higher Eucation, Agricultural Development, Animals Recourses, Territory an Communitarian Development, Equipment, Hyraulic, Basic Eucation 1, an Public Health. On the 24 ministries composing the government, only the expenses of 8 of them are presente, the thir part of aministrative entities. c Peer Reviewer One Peer Reviewer Two 28

29 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. In the finance law 2007, we can fin information on 2006 expenses concerning some expeniture linke among other to: the public ebt, the staff expenses, the goos an services purchases, the subventions an transfers. But this information is general an covers only 30.82% of the expenses. See Table Nº2: Expenitures execution on June 30 th c Peer Reviewer One Peer Reviewer Two 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. c In the finance law 2007, we can fin information for 2006 concerning the tax an non tax receipts, the projects an programs loans, the bugetary ais. Peer Reviewer One Peer Reviewer Two 29

30 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. c There is information concerning the 2006 expenitures for the poverty fight sectors in Table Nº3: Execution at the en of June 2006 of the expenitures of the Poverty Reuction Strategy sectors. Peer Reviewer One Peer Reviewer Two 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. c In finance law 2007, the expenitures estimations presente as previous year are from June 30 th Peer Reviewer One Peer Reviewer Two 30

31 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). In 2007 buget, there is no ata on the expenitures for 2005 an previous years. b Peer Reviewer One Peer Reviewer Two 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. In 2007 buget, there is no ata on the expenitures for 2005 an previous years. Peer Reviewer One Peer Reviewer Two 31

32 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. In 2007 buget, there is no ata on the expenitures for 2005 an previous years. The buget ocument presents the buget forecast for the previous year of priority sectors expenitures (about 50 % of total outlays), an their execution in the first 6 month of the year. It also presents a comparison for the main functional grouping of expenitures between the previous buget law an the new. No outcome for total expenitures for previous years is presente Peer Reviewer One Peer Reviewer Two 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. In 2007 buget, we can fin in Table Nº7 entitle: Comparative Table of the general buget expenitures, a comparison of the expenitures between the two years. This table gives also positive or negative variations of the amounts. However, this table is general as it eals only with the important titles: public ebt, staff expenitures, goos an services purchases, subventions an transfers an investments execute by the State. b Peer Reviewer One Peer Reviewer Two 32

33 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. In buget 2007, in the Table Nº1 concerning the receipts realization at June 30 th 2006, we can fin that in 2006, the tax receipts raise the amount of billiars of francs CFA, for a prevision of billiars, that a realization rate of 47.65%. However, we cannot fin iniviual etaile information on tax receipts. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be. The buget ocuments present the outcome for revenue to en-june of the current year, an the main groups of revenue bugete in the previous buget law. No etail of expecte outcome for year BY-1 is presente. 33

34 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. In buget 2007, in the Table Nº1 concerning the receipts realization at June 30 th 2006, we can fin for 2006 the ifferent non tax incomes sources, that is: port receipts, receipts from the initiative Very in ebt poor countries, builings sales, onations, projects an legacies, bugetary ais, retrocee ebt, projects an programs loans. But this is only the ata for half year execution. But this is only the ata for half year execution. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be as non tax ata for previous year are not presente in etails in the buget ocument (only the first half year execution is presente). However these ata are not available at the time of the buget presentation (Sept-Oct), an so the first half year ata seem aequate. 34

35 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. In buget 2007, the real ata on incomes estimations for 2006 are provie on June 30 th 2006, that is exactly six months after the beginning of buget year. For all the receipts, we can fin the initial previsions, the realizations an the realization rate. a Researcher s Response to this Question was b. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be a (in line with answer above) as six month ata for year BY-1 are provie. Researcher Response: I chose to keep my "b" because the provie information concerns only half buget year. IBP IBP eitors chose answer, a to maintain consistency with the criteria use for selecting answers across countries. 35