International Budget Partnership OPEN BUDGET QUESTIONNAIRE Senegal, September 2009

Transcription

1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE Senegal, September 2009 International Buget Partnership Center on Buget an Policy Priorities 820 First Street NE, Suite 510 Washington, DC This questionnaire was complete by: Name: Organization: Aress: Telephone: Ousmane Aama Dia Université e Dakar cité es enseignants u supérieur, fenêtre mermoz, appt C Dakar-Sénégal

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

3 Section One: The Availability of Buget Documents 3

4 Table 1. Buget Year of Documents Use in Completing the Questionnaire Buget Documents Use in Completing the Questionnaire Buget Year Use Pre-Buget Statement Not Available Buget Summary Not Available Executive s Buget Proposal Not Available Supporting Buget Documents 2009 Citizens Buget Not Available Enacte Buget 2009 In-Year Reports 2009 Mi-Year Report Not Available Year-En Report Not Available Auit Report

5 Table 2. Key Buget Documents Use: Full Titles an Internet Links Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Prouce but Not Available to the Public Buget Summary Not Prouce Executive s Buget Proposal Prouce but Not Available to the Public Buget Document One in Support of the Executive s Buget Proposal Rapport Economique et Financier Annexé au Projet e Loi e finances 2009, October (irect link: Buget Document Two in Support of the Executive s Buget Proposal Not Prouce Buget Document Three in Support of the Executive s Buget Proposal Not Prouce Citizens Buget Not Prouce (oes not exist in Senegal) Enacte Buget Loi es finances 2009, écembre 2008 (2009 Buget Law, December 2008) 5

6 Prouce In-Year Reports The executive prouces monthly tableau sommaire (summary table) that shows the buget execution position by title, as well a note e conjuncture (economic report) an a tableau e bor (inicators): -Note e conjoncture August 2009; September 2009; -Situation 'exécution u buget par section et par titre niveau central (hors élégations) [Buget execution position by section an by central level title (excluing elegations)] as of August 28, 2009; September 2009; -Tableau e bor (inicators) August 2009; September 2009; -Note e conjoncture (economic report) Janvier 2009; Février 2009; -Situation 'exécution u buget e 2009 par titre (buget execution position by title) as of January 31, 2009; May 28, 2009; -Tableau e bor (inicators ) January 2009; February 2009; Mi-Year Review Prouce but Not Available to the Public 6

7 Year-En Report Prouce but Not Available to the Public Prouce Auit Report There is the Rapport général public (General Public Report). The last ate was 2007, whereas before that it was publishe annually. ( Other Documents -Loi organique u 10 écembre 2007 moifiant la loi organique n u 15 octobre 2001 relative aux lois e Finances (Organic Law of December 10, 2007, amening Organic Law of October 15, 2001 on the Buget Law); December 10, 2007; -Le rapport public annuel 2007 (2007 Annual Report of the Auitor-General) [The 2007 annual public report (2007 Annual Report of the Auitor-General)]; Le résumé u rapport public annuel 2007 (Synopsis of the 2007 annual public report): -Constitution e la République u Sénégal (Constitution of the Republic of Senegal); -Rapport e synthèse e la euxième revue annuelle u DSRP (Summary report of the secon annual review of the DSRP), July 14, 2009: -Programme pluriannuel pour le pacte e convergence, e stabilité, e croissance et e soliarité (Multi-year program for the convergence, stability growth an soliarity pact) November 2008; -Documents regaring the National Goo Governance Program (Programme national e bonne gouvernance - PNBG) which was renewe in June 2009 (1st phase ). Few ocuments are available. Relevant Ministries & Departments Gouvernement u Senegal (Government of Senegal): Ministère e l'économie et es finances (Ministry of the Economy an Finance): Direction e la prévision et es étues économiques (Directorate of Forecasting an Economic Stuies): Cours e Comptes u Senegal (Supreme Auit Institution SAI): Journal officiel u Senegal (Official Gazette of Senegal): New page for the Official Gazette: 7

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

9 Table 4. Distribution of the Enacte Buget an Other Reports A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Enacte buget In-year reports Mi-year review Yes Year-en report Yes Auit report D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) Yes Yes Yes For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? Enacte buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in Yes NA NA NA NA avance 2. Avance notification of release sent to users, No NA NA NA NA meia 3. Release to public same ay as official release to Yes NA NA NA NA meia 4. Available on the Internet free of charge Yes Yes NA NA Yes 5. Free print copies available, limite istribution Yes NA NA NA NA 6. Free print copies available, mass istribution No NA NA NA NA 7. Reaily available outsie capital/big cities + Yes NA NA NA NA 8. Written in more than one language No NA NA NA NA 9. News conference is hel to iscuss release No NA NA NA NA + Mark Yes if access is available by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 9

10 Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year Note 1: The Open Buget Survey research process was carrie out over a 12-month perio an the final version of the Open Buget Questionnaires reflect ecisions mae after multiple rouns of iscussions between Survey researchers, peer reviewers, an the International Buget Partnership (IBP) (in several countries these ecisions also consiere comments receive from governments). When peer reviewers or governments agree with the answers provie by researchers, they often provie no comment. Thus for many questions, the section in the questionnaire that shoul contain peer reviewer comments is left blank. However, if the government i not provie any comments to a question (because it i not ispute the answer), the section within the questionnaire that is meant to reflect government comments specifies the answer that the government agree with (by efault). Since the IBP continue its iscussions with the researchers even after receiving peer reviewer an government comments, for some questions these iscussions resulte in a mutual ecision to change the answers, even if the peer reviewers an governments agree with the original answer provie by the researcher. Such changes may have happene as a result of: 1. A more consistent application of the Survey methoology; 2. New information ientifie by the researcher or by IBP that ha a bearing on the answer for a particular question; or 3. Decisions mae to ensure cross-country comparability of answers. For more information on these changes for any question please write to info@internationalbuget.org. 10

11 The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente. The information that inicates expenitures by aministratve unit (the authorities an ministries) can be foun on pages 21 to 41 of the bugetary ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Researcher Response to this Question was Peer Reviewer One The executive s buget proposal is not available to the public. Peer Reviewer Two NB: Ex-post the Loi e Finances Initiale (Initial Buget Law ocument) contains the information by aministrative unit for 2008 until June 2009: see pp. 45 to 66 ( It is ifficult to etermine whether it is only some small units that are missing or if there are many of them. The above-mentione ocument, which is the Executive Buget, is inee not available. IBP Per the OBI methoology, IBP eitors chose answer for questions 1-55 (except questions 5; 9; 12; 23; 30 which were given the answer b ). The Executive s Buget Proposal is not available to the public, an supporting buget ocuments cannot be consiere if the EBP is not mae available to the public. 11

12 2. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. The information on expenitures for buget year 2009, by functional classification, can be foun in the bugetary ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report), annexe to the 2008 Draft Buget Law on pages 35 an 36 at athe following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 12

13 3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. The information on expenitures for buget year 2009, by functional classification, can be foun in the bugetary ocument entitle 2008 Rapport économique et financier 2008 (Economic an Financial Report) annexe to the 2008 Draft Buget Law on pages 35 an 36 at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 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. The information on expenitures for buget year 2009, by functional classification, can be foun in the bugetary ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report) annexe to the 2008 Draft Buget Law on pages 35 an 36 at athe following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 13

14 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). The financial projections are mae over one year, in other wors, up to b The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. The estimates on expenitures are mae over one year beyon the current buget year. However, there is a three-year estimate of investment expenitures in the ocument entitle Programme Triennal 'Investissements Publics ( Three-Year Public Investment Program), which is not available online. The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 14

15 7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. The information that ientifies the ifferent tax revenue sources for buget year 2009 can be foun on pages 50 an 51 of the bugetary ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Peer Reviewer One Peer Reviewer Two 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, non-tax 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. The information that ientifies the ifferent tax revenue sources for buget year 2009 can be foun on pages 50 an 51 of the bugetary ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Peer Reviewer One Peer Reviewer Two 15

16 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). No. The aggregate income estimates o not go past one year beyon the 2009 buget year. The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. b 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. No. They are not presente at all. The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 16

17 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. The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. 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 projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. b Peer Reviewer One Peer Reviewer Two 17

18 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. The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 18

19 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. The information that inicates the macroeconomic projections use as a basis for the buget projections can be foun in the ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report), annexe to the loi e Finances 2009 (2009 Draft Buget Law), on pages 1 to 14 at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 19

20 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. The information that inicates the impact of the macroeconomic assumptions is presente on pages 11 to 13 of the ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report) annexe to the 2009 Draft Buget Law. The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 20

21 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. The expenitures inclue by the public policies in the buget are presente in isolation, an the cause-an-effect link between the propose policies an the type of expenitures they generate is not precisely establishe. Peer Reviewer One Peer Reviewer Two 21

22 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. Information that shows how the public policy proposals in the buget, separate from existing policies, affect income, can be foun on pages 11 to 28 of the ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report) annexe to the 2009 Draft Buget Law at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 22

23 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. The information that inicates the expenitures for the year prior to the buget year (BY-1) may be foun on pages 22 to 42 of the ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Peer Reviewer One Peer Reviewer Two 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. Citation : This oes not meet the practice in use here an is not relevant in our system. Response by Mr. Ibrahima Niaye, official in the Direction e la Coopération Financière (Financial Cooperation Directorate) (DCF). Peer Reviewer One Peer Reviewer Two 23

24 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. The information that inicates the expenitures for the year prior to the buget year (BY-1) may be foun on pages 22 to 42 of the ocument entitle Projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Peer Reviewer One Peer Reviewer Two 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 twothirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. The information that inicates the expenitures for the iniviual programs can be foun on pages 6 to 28 of the ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report) annexe to the 2009 raft buget law at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 24

25 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. The information that inicates the expeniture estimates for the prior years can be foun on pages 30 to 32 of the ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report) annexe to the 2009 Draft Buget Law at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). The information that inicates the estimates for BY-2 an the prior years can be foun on pages 42 to 44 of the ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. b Peer Reviewer One Peer Reviewer Two 25

26 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. This information can be foun on page 46 of the ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Peer Reviewer One Peer Reviewer Two 26

27 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. This information can be foun on pages 30 to 34 of the ocument entitle 2008 Rapport économique et financier 2008 (Economic an Financial Report) annexe to the 2009 raft buget law at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. 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 prioryear estimates are presente. This information can be foun on pages 23 to 42 of the ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public, an in Tables II an V, annexe to the same ocument. Peer Reviewer One Peer Reviewer Two 27

28 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. This information can be foun on pages 30 to 33 of the ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report), annexe to the projet e finances 2009 (2009 raft buget law) at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 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. This information can be foun on page 31 of the ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report), annexe to the projet e loi e finances 2009 (2009 raft buget law) at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 28

29 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. The estimates for BY-1 are not presente. Peer Reviewer One Peer Reviewer Two 30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). Citation : This information can be foun on page 43 of the ocument entitle projet e loi e finances 2009 (2009 raft buget law), not available to the public. b Peer Reviewer One Peer Reviewer Two 29

30 31. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. No. Such estimates for BY-2 an the previous years are not presente. Peer Reviewer One Peer Reviewer Two 32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. This information can be foun on pages 30 to 33 of the ocument entitle Rapport économique et financier 2008 (2008 Economic an Financial Report), annexe to the 2009 raft buget law at the following aress: The projet e loi e Finances 2009 (2009 raft buget law) is prouce, but not available to the public. Peer Reviewer One Peer Reviewer Two 30

31 33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. This information may be foun on pages 78 an 79 of the ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Peer Reviewer One Peer Reviewer Two 34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. No actual ata for government ebt are presente in the buget or other buget ocuments. Peer Reviewer One Peer Reviewer Two The previous comment is partly true. We fin the information, but not in the esire ocument, since it is in fact not available to the public. 31

32 Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. No, information on extra-bugetary funs is not presente. Peer Reviewer One Peer Reviewer Two 36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. No, information on intergovernmental transfers is not presente. Peer Reviewer One Peer Reviewer Two 32

33 37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. Some information is given, scattere throughout the bugetary ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Peer Reviewer One Peer Reviewer Two 38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. No, information on quasi-fiscal activities is not presente. Peer Reviewer One Peer Reviewer Two 33

34 39. Does the executive s buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. Citation : No, information on government financial assets is not presente. Peer Reviewer One Peer Reviewer Two 40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. No, information on non-financial government assets is not presente. Peer Reviewer One Peer Reviewer Two 34

35 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. No, information on expeniture arrears is not presente. Peer Reviewer One Peer Reviewer Two 42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. Citation : Comment : No, information on contingent liabilities is not presente. Peer Reviewer One Peer Reviewer Two 35

36 43. Does the executive s buget or any supporting buget ocumentation present information on future liabilities, such as civil service pensions? a. Yes, extensive information on future liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key future liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on future liabilities is not presente. Some information is presente on page 57 of the ocument entitle projet e loi e Finances 2009 (2009 raft buget law), not available to the public. Peer Reviewer One Peer Reviewer Two 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an inkin? a. All sources of onor assistance are ientifie iniviually. b. At least two-thirs of, but not all, sources of onor assistance, are ientifie iniviually. c. Less than two-thirs of sources of onor assistance are ientifie iniviually.. No sources of onor assistance are ientifie iniviually. Citation : Comment : No sources of onor assistance are ientifie iniviually. Peer Reviewer One Peer Reviewer Two 36

37 45. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. No, information on tax expenitures is not presente. Peer Reviewer One Peer Reviewer Two 46. Does the executive s buget or any supporting buget ocumentation ientify all earmarke revenues? a. All earmarke revenues are ientifie iniviually. b. At least two-thirs of, but not all, earmarke revenues are ientifie iniviually. c. Less than two-thirs of earmarke revenues are ientifie iniviually.. No earmarke revenues are ientifie iniviually. Citation : Comment : No earmarke revenues are ientifie iniviually. Peer Reviewer One Peer Reviewer Two 37

38 47. What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. Information not accessible (efense secret). Peer Reviewer One Peer Reviewer Two 38

39 The Buget Narrative & Performance Monitoring 48. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals, by aministrative unit (or functional category), for the buget year? a. Yes, extensive information on the link between the buget an the government s state policy goals, by aministrative unit (or functional category) is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the link between major policy goals an the buget, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals is not presente. This information can be foun on pages 11 to 27 of the ocument entitle Rapport économique et financier 2008 (2008 Economic an Finance Report) annexe to the 2009 Draft Buget Law at the following aress: Researcher Response to this Question was a Peer Reviewer One A more appropriate response to this question woul be c. The information that is presente in the 2008 Economic an Financial Report (pages 11-27) is highly insufficient; the breakown is by activity sector an not by aministrative unit. Peer Reviewer Two It shoul in fact be emphasize that a substantial amount of information is presente in this annex (pp. 13 to 34). The 2010 eition was uploae to the site in October It is the «Rapport économique et financier: Annexe au projet e loi e finances 2010» (Economic an Financial Report: Annex to the 2010 Draft Buget Law) an is available on the following page: IBP Per OBI methoology, IBP eitors chose answer. Supporting buget ocuments cannot be consiere if the executive s buget proposal is not mae available to the public. 39