International Budget Partnership OPEN BUDGET QUESTIONNAIRE Sao Tome, September 2009

Transcription

1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE Sao Tome, 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: Carla Sarinha Santos Vieira Organization: Webeto.org Aress: S.Tome an Principe Telephone:

2 International Buget Project 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... 7 Table 4. Distribution of the Enacte Buget an Other Reports... 8 Section Two: The Executive s Buget Proposal... 9 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 Citizens Buget Not Available Not Available Enacte Buget 2009 In-Year Reports Not Available Mi-Year Report Not Available Year-En Report Not Available Auit Report Not Available 4

5 Table 2. Key Buget Documents Use: Full Titles an Internet Links Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Not Prouce Buget Summary Prouce but Not Available to the Public Presentation Note for the State's General Buget for 2009 Sent to the legislature on October 31, 2008 Law No. 2/2009 Law of the State's General Buget for the Year 2009 Executive s Buget Proposal Prouce, but Not Available to the Public Sent to the legislature on October 31, 2008 Discusse on the generality on December, 9th an 10 th 2008 Discusse on Specialty on 2 n Commission from December the 15th to 19th 2008 Global approach iscusse on December the 20 th Approve by the Parliament on December, the 23 r 2008 Buget Document One in Support of the Executive s Buget Proposal Buget Document Two in Support of the Executive s Buget Proposal STATE'S GENERAL BUDGET 2009 ANNEX I REVENUES 31/10/08 Prouce, but Not Available to the Public Sent to the legislature on October 31, 2008 STATE'S GENERAL BUDGET ANNEX II EXPENDITURES 31/10/08 Prouce, but Not Available to the Public Sent to the legislature on October 31, 2008 Buget Document Three in Support of the Executive s Buget Proposal Citizens Buget Not Prouce Enacte Buget Law No. 2/2009 Law of the State's General Buget for the Buget Year 2009 Enacte an available to the public in February the 9th, 2009 in STP Diário a República (Number 5) 5

6 In-Year Reports Not Prouce Mi-Year Review Not Prouce Year-En Report Not Prouce Auit Report Prouce, but not Available to the Public Report of Activities of the Year Tribunal e Contas a Républica Democrática São Tomé e Principe Other Documents Relevant Ministries & Departments OPEN LETTER TO THE MINISTRY SOCIETY OF PLANNING AND FINANCES 6

7 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available to the public Yes Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 Yes Yes Yes Yes Citizens buget Yes 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.) 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 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 NA NA NA avance 2. Avance notification of release is sent to users, NA NA NA NA NA NA meia 3. Release to public same ay as official release to NA NA NA NA NA NA meia 4. Available on the Internet free of charge NA NA NA NA NA NA 5. Free print copies available, limite istribution NA NA NA NA NA NA 6. Free print copies available, mass istribution NA NA NA NA NA NA 7. Reaily available outsie capital an/or big cities + NA NA NA NA NA NA 8. Written in more than one language NA NA NA NA NA NA 9. News conference is hel to iscuss release NA NA NA NA 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. 7

8 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 DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Enacte buget In-year reports Mi-year review Year-en report Yes Yes Yes C. Prouce an available to the public, but only on 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?. Enacte buget In-year reports Mi-year review Year-en report Auit report Yes Auit report 1. The release ate is known at least one month in No 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 No NA NA NA NA 5. Free print copies available, limite istribution No NA NA NA NA 6. Free print copies available, mass istribution No NA NA NA NA 7. Reaily available outsie capital/big cities + No NA NA NA NA 8. Written in more than one language No NA NA NA NA 9. News conference is hel to iscuss release Yes 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. 8

9 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. 9

10 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. I have requeste information from the Presient of the Parliament as well as from the journalist responsible in this institution to know the elivery ates of the State's General Buget proposal for the year Researcher Response to this Question was Peer Reviewer One Even though the researcher answer is correct, that is, the comment mae by the researcher is not per se relate to the question. His answer relates to the calenar/release ate of the National Buget of the State. In aition uner the new Public finance Management law (Law No. 03/2007 about the State's Financial Aministration System available at a buget classification guielines (CLASSIFICADOR ORÇAMENTAL COr) is suppose to be effective since 2007 (see section 1.3 for brief explanation on the type of classification, incluing aministrative classification on the following link Nevertheless even in the 2010 buget this has not been applie. Peer Reviewer Two Internal ocument provie by the Buget Directorate as attachment to the 2009 Buget (following p. 36), showing classification by aministrative unit of expenitures (11 pages). Government We believe that the most appropriate answer to this question woul be "a". Accoring to the buget classifier approve by Decree- Law No. 4/2007 (see as well as No. 1 of Article 18 assiste with No. 2 of Article 23 of Law 3/2007, which approves the State's Financial Aministration System (see it etermines how the expenitures are classifie. Thus, the expenitures are classifie an presente in the National Assembly by the Boy classification, which means accoring to Boies (Ministries) an Buget Units (Aministrative Unit). 10

11 Researcher Response: I chose my answer because this question is about the executive s buget or any supporting buget ocumentation, not the Enacte Buget. As a researcher an a citizen I only ha opportunity to come across to the Enacte Buget an not to the Executive Buget. Nevertheless, I m gla that anyone coul fin easily in the site of the government an the ministry of Finance a version of the SAFE Law, an not only in onors sites (actually, I was not able to fin it either in onors site in this year research). IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government About this question, we believe that the best answer woul be "a" because in aition to how it was justifie in No. 1, 4, an 5 of Article 18 of Law 3/2007, the expenitures are also classifie by function an sub-function. However, these reports are not part of the buget proposal that is presente by the Government to the National Assembly for approval. Researcher Response: I chose my answer because this question is also about the Executive Buget that I still on t know as a common citizen, not about the Enacte Buget. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 11

12 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two A summary table of the economic classification of expenitures is shown on p. 12 of the buget ocument, an an internal ocument with etaile classification, compatible with international stanars, is shown as a 2 page attachment (following p. 36 of the buget ocument). Government We believe that the best answer to this question woul be "a", because in aition to the classifications mentione in the answers to the questions above, all of the expenitures are classifie an presente by the Government (Executive Power) to the National Assembly (Legislative Power) by Economic Classification of Expenitures ue to what has been stipulate in No. 1 of Article 18 of Law 3/2007 an in paragraph b of No. 1 of Article 22 of the same Law. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 12

13 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Internal ocument provie by the Buget Directorate as attachment to the 2009 Buget (following p. 36), showing classification by program an financing resources (13 pp) Resumo e espesas por orgão e fonte e recurso. Government We believe that the best answer to this question woul be "a". The stipulations of No. 1 an 2 of Article 18 as well as Article 19 of Law 3/2007, Law about the State's Financial Aministration, state an efine the classification by programs. Although all expenitures are classifie by programs, the report by program oes not accompany the buget proposal that is submitte by the Government to the National Assembly for iscussion an approval. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology; Peer Reviewer Two also mentions that the information is available only internally. 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). Peer Reviewer One b Peer Reviewer Two Government The answer to this question we believe is "b" because up to this ate the MTEF - Meium Term Expeniture Framework has not been implemente. However, mechanisms an training have been initiate so that this practice becomes a reality. The buget proposal submitte by the Executive to the Legislature for approval oes not even inclue aggregate levels of expeniture for at least 2 years after the buget year, so in other wors multi-year estimates are not presente. 14

15 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. Peer Reviewer One Peer Reviewer Two Government We believe that the answer to this question woul be "". As answere in question 5, since there are no multi-year estimates, there are no aggregate expeniture estimates for at least 2 years after the buget year. 15

16 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two A summary table of the tax revenue components is shown on p. 11 of the buget ocument, an an internal ocument with etaile classification, compatible with international stanars, is shown as a 2 page attachment (following p. 36 of the buget ocument). Government We believe that the best answer to this question is "a." This is because the buget proposal submitte by the Executive to the Legislature inclue all of the revenues from both Institutional classification, by Source of Funs, as well as Economic Nature at its most basic etail as stipulate uner paragraph a. of Article 22 of Law 3/2007. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 16

17 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two An internal ocument with etaile classification, compatible with international stanars, is shown as a 2 page attachment (following p. 36 of the buget ocument). Government We believe that the best answer to this question woul be "a." As mentione in the previous question about Article 22, the revenues are classifie by the following criteria: institutional, funing source, as well as by economic nature of the revenue. Article 22, section 2 states that the revenues are classifie by current an capital. Therefore, an taking into account the buget classifier, both grants, property income, an others are classifie as capital revenue, which is part of the whole buget proposal that is submitte by the Executive to the Legislature for consieration an approval. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 17

18 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). Peer Reviewer One Even though in the Nota e apresentacao o orçamento geral o estao uner the Progamacao macroeconomia gross projection figures are provie, this cannot be consiere as vali to upgrae the researcher answer. I therefore agree with researcher answer. b Peer Reviewer Two Government We believe that the most appropriate answer to this question is "b". The buget proposal that is submitte to parliament oes not inclue the estimate revenues for subsequent years. Researcher Response: See comment uner Question 1. 18

19 10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. Peer Reviewer One Peer Reviewer Two Government Since this is similar to the comment given in the previous question, we believe that the most appropriate answer woul be "" because since estimate revenues are not provie at an aggregate level, then also a more etaile level of the estimate revenues for at least two years after the buget year is also not inclue in the buget proposal. Researcher Response: See comment uner Question 1. 19

20 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. Peer Reviewer One Peer Reviewer Two Government We believe that the most appropriate answer to this question woul be "". The Buget proposal that is submitte by the Executive to the Legislature for consieration an approval oes not make any reference to the Government Debt Outstaning. Researcher Response: See comment uner Question 1. 20

21 12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). Nevertheless, this information in shown on the Enacte Buget in the item Anexo II Despesas III.1.4 Juros a ívia Researcher Response to this Question was b Peer Reviewer One b Peer Reviewer Two Debt service payments are shown in an internal ocument (following p. 36 of the buget ocument). Government The most appropriate response to this question woul be "a." In the Buget proposal that is submitte by the Executive to the Legislature for consieration an approval inclues information relate to the interest on payment of Debts, both internal an external, to be pai in the buget year. IBP Answer b is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 21

22 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. Peer Reviewer One Peer Reviewer Two Government The answer to this question is "". Although there is an Office (Public Debt Management Office) that manages the public ebt an publishes reports containing all this information, we think it woul not be necessary to have this information on the Buget proposal. Researcher Response: See comment uner Question 1. 22

23 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The most appropriate response to this question woul be "a." Accoring to paragraph c of section 3 of Article 23 of Law 3/2007, the justification of the macroeconomic scenario an the what the revenue forecasts are base on an the setting of limits on the expenitures, incluing the assumptions of the various macroeconomic variables, are inclue in the buget proposal. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 23

24 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. Peer Reviewer One Peer Reviewer Two Government We believe that the most appropriate answer to this question is "". Although there is a base for the revenues an expenitures, there is no sensitivity analysis presente of these variables in the Buget proposal. Researcher Response: See comment uner Question 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. Peer Reviewer One Peer Reviewer Two Government 24

25 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. Peer Reviewer One Peer Reviewer Two Government 25

26 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. Peer Reviewer One Peer Reviewer Two Government The answer to this question, we believe is "" because, although expenitures are classifie by aministrative units an there are recors of such expenitures (expenitures relate to BY-1), they are not inclue in the buget proposal that is presente to legislature for consieration an approval. Researcher Response: See comment uner Question 1. 26

27 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. Peer Reviewer One Peer Reviewer Two Government The best answer to this question, we believe is "". Although there are recors to expenitures that are classifie by functional category relate to BY-1, they are not inclue in the buget proposal that is submitte by the Executive to the Legislature for consieration an approval. Researcher Response: See comment uner Question 1. 27

28 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "a". In the Buget proposal submitte by the Executive to the Legislature for consieration an later approval, one of the graphs is the expenitures uring the last five years classifie by economic category accoring to section 2 of Article 22 of Law 3/2007. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 28

29 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government We think the best answer to this question woul be "a". Although expenitures are classifie by programs an there is information about them regaring BY-1, the respective graph is not inclue in the buget proposal that is submitte by the executive to the legislative boy for approval in accorance with section 2 of Article 22 of Law 3/2007. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 29

30 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The most appropriate answer to this question woul be "a". The methoology use to estimate the expenitures an revenues for the BY has as its base the calculation of revenues an expenitures of 9 months effectively carrie out in BY-1. For as mentione in paragraph b of number 3 of article 23, the preliminary balance of the State's General Buget execution for the current year is base on 9 months of execution of the relevant year. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 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). Researcher Response to this Question was b Peer Reviewer One b Peer Reviewer Two Government The most appropriate response to this question woul be "a." In the buget proposal that is submitte by the executive to the legislative boy for consieration an approval inclues the graph of the aggregate expenitures of at least 5 years prior to the BY. This graph is selecte epening on what has been stipulate uner number 2 of Article 23 of Law 3/2007. Researcher Response: See comment uner Question 1. IBP Answer b is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 31

32 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. Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "". Although this ata exists, for it is base on them that the aggregate is mae, it is not inclue in the buget proposal that is submitte by the executive to the legislative boy. Researcher Response: See comment uner Question 1. 32

33 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The most appropriate response to this question we believe is "a". Two years prior to the BY is use in the buget proposal that is submitte by the Executive to the Legislature so that expenitures reflect actual expenses. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 33

34 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. Peer Reviewer One Peer Reviewer Two Government The best answer to this question, we believe is "". Never is any historical ata for the years prior to the BY ajuste to be comparable with the BY. However, nothing prevents them from being presente in other perspectives or other tables without changing the historical recor. Researcher Response: See comment uner Question 1. 34

35 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "a". The buget proposal that is submitte to the legislature inclues the graph of the revenues by economic classification accoring to the provisions of Decree-Law 4/2007 relate to the BY as well as the past 5 years. It is important to point out that this is selecte accoring to what has been stipulate uner number 2 of Article 23 of Law 3/2007. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 35

36 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "a". As mentione in the answer of the previous question, revenues are classifie by economic category in current as well as in capital accoring to the provisions of number 2 of Article 22 of Law 3/2007. They are iniviually registere respecting the Specification principle accoring to what has been stipulate uner paragraph number 1 of Article 13 of Law 3/2007. Since relate to this question is the matter of capital revenues, accoring to the classifier approve by Decree-Law 4/2007, both revenues of the BY as well as of the previous years are classifie an accompany the buget proposal that is submitte to the Legislature. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 36

37 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "a". As reference in the answer to question 22 concerning the expenitures, the actual revenues in BY-1 are effectively carrie out uring 9 months an it is base on these 9 months that the realization is estimate on until the en of the year in question. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 37

38 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). Researcher Response to this Question was b Peer Reviewer One b Peer Reviewer Two Government The best answer to this question woul be "a". In the buget proposal that is submitte by the executive to the legislative boy there is a graph (TFO - Table of Financial Operations) that also inclues the aggregate revenues of at least 5 years before the BY. This graph is selecte accoring to what has been stipulate uner number 2 of Article 23 of Law 3/2007. Researcher Response: See comment uner Question 1. IBP Answer b is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 38

39 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "a". Similar to the answer of the previous question, the revenues are classifie an presente by the Executive to the Legislature in its most basic etail by economic category for at least five years before the BY. Also this graph is selecte accoring to what has been stipulate uner number 2 of Article 23 of Law 3/2007. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 39

40 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The best answer to this question is "a". BY-2 is taken as the base year so that the revenues reflect actual incomes. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 40

41 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. Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "". Although there is an Office in the Treasury Department that is responsible for managing the state ebt an that keeps an publishes this information, but the fact is that no information relate to the ebt of the previous year, BY-1, is inclue in the executive buget. Researcher Response: See comment uner Question 1. 41

42 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. Peer Reviewer One Peer Reviewer Two Government The best answer to this question is "". As mentione in the answer of the previous question, there is an Office that is responsible for these matters an eals with the ata relate to the ebt an publishe information about it, but this information is not inclue in the buget proposal of the executive. Researcher Response: See comment uner Question 1. 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. Peer Reviewer One Peer Reviewer Two Government Government i not ispute researcher s answer. 42

43 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. Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "a". Regaring the provisions set in paragraphs b an c of Article 13 of Law 3/2007, all of the expenitures an revenues of both the State Subsector as well as the local an regional power are recore in the buget. An relate to the local an Regional power, the transfers for the BY are reflecte on the buget accoring to the buget classifier approve by Decree-Law 4/2007. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 43

44 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. Nevertheless, this information in shown on the Enacte Buget in the item Anexo II Despesas Transferências Correntes Researcher Response to this Question was Peer Reviewer One Peer Reviewer Two Government The best answer to this question woul be "a". As mentione in the answer of the previous question, when it comes to transfers to public corporations, they are interprete as transfers to a state agency, assigne to a boy, an are inclue in the general state buget for the BY in compliance with the conitions in paragraph f of number 3 of article 23 of Law 3/2007. Researcher Response: See comment uner Question 1. IBP Answer is maintaine, because the Executive s Buget Proposal is not consiere available to the public, as per the OBI methoology. 44