International Budget Partnership OPEN BUDGET QUESTIONNAIRE Honduras, September 2009

Transcription

1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE Honuras, 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: Ela Dariela Diaz Vasquez Organization: Centro e Investigacion y Promocion e los Derechos Humanos CIPRODEH Aress: Tegucigalpa, Honuras Telephone: ciproeh@cablecolor.hn, elaariela@yahoo.com

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 2010 Executive s Buget Proposal Not Available Supporting Buget Documents Citizens Buget Not Available Not Available Enacte Buget 2009 In-Year Reports 2009 Mi-Year Report Not Available Year-En Report 2008 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 Prouce but not Available to the Public Buget Summary Speech presente to the Legislative Available on September 11, ontent&task=view&i=992&itemi=88 Executive s Buget Proposal Prouce but Not Available to the Public Buget Document One in Support of the Executive s Buget Proposal Prouce but Not Available to the Public Buget Document Two in Support of the Executive s Buget Proposal Buget Document Three in Support of the Executive s Buget Proposal Citizens Buget Not Prouce Enacte Buget Presupuesto aprobao año 2009 [Approve Buget BY2009] Available at: ontent&task=view&i=131&itemi=151 Enacte on July 22, Mae available on the Internet immeiately after (accesse on August 11, 2009) 5

6 Weekly Reports: Informes Semanales e Inversion Publica Latest available: Weekly report for January 1 to August 7, Informe semanal el 1 enero al 7 agosto, available at: ssemanales/informe%20de%20inversion%20publica%20 SEMANAL%2007_08_09.pf Date: August 7, 2009 Accesse on the web on August 11, In-Year Reports Quarterly Reports: Informe e Seguimiento y Evaluación e la Ejecución Presupuestaria - Trimestre I, 2009, in the section Informes e Seguimiento y Evaluación e la Ejecución Presupuestaria, Física y Financiera. Available here: ontent&task=view&i=187&itemi=160&itemi=141 Accesse on the web on August 11, Informe e Seguimiento y Evaluación e la Ejecución Presupuestaria - Trimestre II, 2009 in the section Informes e Seguimiento y Evaluación e la Ejecución Presupuestaria, Física y Financiera. Available here: eseguimiento_evaluacion_ejecucuion_presupuestaria/trimestre 2_2009/egresos.html Accesse on the web on August 11, Informe e Avance Físico y Financiero el Programa e nversión Pública. Al II Trimestre, ES%20TRIMESTRALES%20DE%20AVANCE/2009Trimestre2/RE SUMEN%20ANALISIS%20CONSOLIDADO%20II%20TRIM- 09.pf Accesse on the web on September, 2009 Mi-Year Review Not prouce. Year-En Report Reportes e Estaos Financieros Latest available for the BY 2007, Available at: k=view&i=741&itemi=544&itemi=548 Accesse on the web on August 11, Informe e Liquiación e la Ejecución Presupuestaria, Ejercicio k=view&i=133&itemi=157 Accesse on the web on August 11, Auit Report Not Prouce Note: There is no comprehensive auit report of the General Buget of the Republic; there are just auit reports for iniviual government institutions. 6

7 Avaluos e Bienes Muebles e Inmuebles Latest: 31 October k=view&i=342&itemi=110&itemi=491 Other Documents Programa e Inversión Publica (Departamental) Año k=view&i=274&itemi=94&itemi=531 Plan Plurianual e Inversion Publica Date: March 12, k=view&i=394&itemi=532 Relevant Ministries & Departments k=view&i=336&itemi=490 Tribunal Superior e Cuentas [Supreme Auit Institution] Secretaría e Salu [health] Secretaría e Eucación [Eucation] Secretaría el Trabajo [Labor] SOPTRAVI [Secretariat for Public Works, Transportation an Housing] Servicio Civil 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 Citizens buget Yes B. Prouce for internal purposes, but not available to the public Yes Yes Yes Yes C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in Yes 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 No No No No No NA avance 2. Avance notification of release is sent to users, No No No No No NA meia 3. Release to public same ay as official release to No No Yes No No NA meia 4. Available on the Internet free of charge No No Yes No No NA 5. Free print copies available, limite istribution No No No No No NA 6. Free print copies available, mass istribution No No Yes No No NA 7. Reaily available outsie capital an/or big cities + No Yes Yes Yes No NA 8. Written in more than one language No No No No No NA 9. News conference is hel to iscuss release No No No No No NA *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 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 DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Enacte buget In-year reports Mi-year review No Year-en report 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? 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 No NA No No avance 2. Avance notification of release sent to users, No No NA No No meia 3. Release to public same ay as official release to No No NA No No meia 4. Available on the Internet free of charge Yes Yes NA Yes No 5. Free print copies available, limite istribution Yes Yes NA Yes No 6. Free print copies available, mass istribution No No NA No No 7. Reaily available outsie capital/big cities + Yes Yes NA Yes No 8. Written in more than one language No No NA No No 9. News conference is hel to iscuss release No No NA No No + 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 buget ocument is only available to the public after approval. Peer Reviewer Two 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. Even though Government oes not publish the Executive's buget proposal, the general levels classifie by groups of functions can be foun at the speech given to the Congress sk=view&i=992&itemi=88 Peer Reviewer Two Even though the Government oes not release the executive s buget proposal, the general functional classification can be foun in the speech to the Congress at: w&i=992&itemi=88 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. The buget ocument is only available to the public after approval. 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. Even though Government oes not publish the Executive's buget proposal, some information is presente in the Speech to the Congress, representing less that 2/3 of the buget. sk=view&i=992&itemi=88. Detaile buget by program is available once the buget was enacte. Peer Reviewer Two 12

13 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). b The buget ocument is only available to the public after approval. 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 buget ocument is only available to the public after approval. Peer Reviewer Two 13

14 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 buget ocument is only available to the public after approval. 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. Even though Government oes not publish the Executive's buget proposal, some etail on the sources of funs from onors an grants is presente on the Speech to the Congress sk=view&i=992&itemi=88. Detaile information available once the buget was enacte. Peer Reviewer Two 14

15 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). b The buget ocument is only available to the public after approval. 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. The buget ocument is only available to the public after approval. Peer Reviewer Two 15

16 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. Even though Government oes not publish the Executive's buget proposal, some etail on the general level of ebt is presente on the Speech to the Congress sk=view&i=992&itemi=88. Detail is available once the buget was enacte. 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). Even though Government oes not publish the Executive's buget proposal, the total amount to be pai as interest payments on the ebt is presente on the Speech to the Congress sk=view&i=992&itemi=88 b Peer Reviewer Two 16

17 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 buget ocument is only available to the public after approval. Peer Reviewer Two 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. Even though Government oes not publish the Executive's buget proposal, some etail on the general macroeconomic forcast is presente on the Speech to the Congress sk=view&i=992&itemi=88 Peer Reviewer Two 17

18 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 Two 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. Peer Reviewer Two 18

19 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 Two 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 Two 19

20 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. The buget ocument is only available to the public after approval. Peer Reviewer Two 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. The buget ocument is only available to the public after approval. Peer Reviewer Two 20

21 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. Some inforamtion available once the buget is enacte. Peer Reviewer Two 22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. The buget ocument is only available to the public after approval. Peer Reviewer Two 21

22 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). b Peer Reviewer Two 24. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. The buget ocument is only available to the public after approval. Peer Reviewer Two 22

23 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. 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. Peer Reviewer Two 23

24 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. 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. Peer Reviewer Two 24

25 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. 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). b The buget ocument is only available to the public after approval. Peer Reviewer Two 25

26 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. 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. Peer Reviewer Two 26

27 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 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. Peer Reviewer Two 27

28 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 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. Peer Reviewer Two 28

29 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. 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. Peer Reviewer Two 29

30 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. 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. Peer Reviewer Two 30

31 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. 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. Peer Reviewer Two 31

32 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. 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. Peer Reviewer Two 32

33 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. 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. Peer Reviewer Two 33

34 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. Peer Reviewer Two 34

35 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. Peer Reviewer Two 49. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals for a multi-year perio (for at least two years beyon the buget year)? a. Yes, extensive information on the link between the buget an the government s state policy goals over a multi-year perio is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the major policy goals, 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 over a multi-year perio is not presente. Peer Reviewer Two 35

36 50. Does the executive s buget or any supporting buget ocumentation present non-financial ata, such as the number of beneficiaries, for expeniture programs? a. Non-financial ata are presente for all programs. b. Non-financial ata are presente for programs representing at least two-thirs of, but not all, expenitures. c. Non-financial ata are presente for programs representing less than two-thirs of expeniture.. No non-financial ata are presente. Peer Reviewer Two 51. Are the non-financial ata presente useful for assessing how an expeniture program is performing? a. The non-financial ata are very useful for assessing program performance. b. The non-financial ata are mostly useful for assessing program performance. c. The non-financial ata are somewhat useful for assessing program performance.. No non-financial ata are provie or they are not useful for assessing program performance. Peer Reviewer Two 36

37 52. Does the executive s buget or any supporting buget ocumentation contain performance inicators for expeniture programs? a. Performance inicators are presente for all programs. b. Performance inicators are presente for programs representing at least two-thirs of, but not all, expenitures. c. Performance inicators are presente for programs representing less than two-thirs of expenitures.. No performance inicators are presente. Peer Reviewer Two 53. Are the performance inicators sufficiently well esigne, such that one can assess whether there has been progress towar meeting policy goals? a. All performance inicators are well esigne. b. Most performance inicators are well esigne. c. Some performance inicators are well esigne, but most are not.. No programs have performance inicators, or they are not well esigne. Peer Reviewer Two 37

38 54. Are performance inicators use in conjunction with performance targets presente in the executive s buget or any supporting buget ocumentation? a. All performance inicators are use in conjunction with performance targets. b. Most performance inicators are use in conjunction with performance targets. c. Some performance inicators are use in conjunction with performance targets, but most are not.. No performance inicators are use in conjunction with performance targets. Peer Reviewer Two 55. Does the executive s buget or any supporting buget ocumentation present information on policies (both proposals an existing commitments) in at least the buget year that are intene to benefit irectly the country s most impoverishe populations? a. Yes, extensive information on policies intene to alleviate poverty is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policies intene to alleviate poverty, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on policies intene to alleviate poverty is not presente. Only available once the buget is enacte. Peer Reviewer Two Aitional Key Information for Buget Analysis & Monitoring Please note that the questions in this section ask about information that is generally available to the public. The information nee not be inclue in the executive s buget proposal or supporting ocuments, but may be foun in other ocuments issue by the executive. 38

39 56. Does the executive make available to the public a escription of the tax rate or fee scheule for all revenue sources, incluing commercial projects involving the private sector? a. Yes, extensive information on tax rates, fees, royalties an other revenues sources is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the rates an fees for major revenue sources, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information is not presente. Presupuesto Aprobao 2009 [Approve Buget]: o2009/principal.html Presupuesto e ingresos 2009 [Revenue Buget]: o2009/ingresos.html b 2009 Approve Buget 2009 Buget of Revenue Peer Reviewer Two 39

40 57. Does the executive make available to the public an analysis of the istribution of the tax buren? a. Yes, a etaile analysis of the istribution of the tax buren is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, an analysis is presente, highlighting key aspects of the istribution, but some etails are exclue. c. Yes, some analysis is presente, but it lacks important etails.. No analysis on the istribution of the tax buren is presente. Presupuesto Aprobao 2009: o2009/principal.html Presupuesto e ingresos 2009: o2009/ingresos.html 2009 Approve Buget 2009 Buget of Revenue Peer Reviewer Two 40

41 58. Does the executive make available to the public an explanation of the conitions associate with assistance from international financial institutions (IFI)? a. Yes, extensive information on conitions associate with IFI assistance is presente, incluing a narrative iscussion an any quantitative targets relate to both macro-economic conitionality an project-specific conitionality. b. Yes, information is presente, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on conitions associate with IFI assistance is not presente. Presupuesto Aprobao 2009: o2009/principal.html Presupuesto e ingresos 2009: o2009/ingresos.html 2009 Approve Buget 2009 Buget of Revenue Peer Reviewer Two 41

42 59. Does the executive make available to the public an explanation of the conitions associate with assistance from onor countries? a. Yes, extensive information on conitions associate with onor country assistance is presente, incluing a narrative iscussion an any quantitative targets relate to both macro-economic conitionality an project-specific conitionality. b. Yes, information is presente, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on conitions associate with onor country assistance is not presente. Presupuesto Aprobao 2009: o2009/principal.html Presupuesto e ingresos 2009: o2009/ingresos.html Peer Reviewer Two 60. Does the executive make available to the public a summary that escribes the buget an its proposals? a. Yes, it provies a summary that is very informative. b. Yes, it provies a summary that is somewhat informative. c. Yes, but the summary is not very informative.. No, it oes not provie a summary. o2009/politica2008.pf b o2009/principal.html Peer Reviewer Two 42

43 61. Does the executive publish a citizens buget or some non-technical presentation intene for a wie auience that escribes the buget an its proposals? a. Yes, it publishes a citizens buget that is very informative. b. Yes, it publishes a citizens buget that is somewhat informative. c. Yes, but the citizens buget is not very informative.. No, it oes not publish a citizens buget. Peer Reviewer Two 62. Does the executive make available to the public non-technical efinitions of terms use in the buget an other buget-relate ocuments (for instance, in a glossary)? a. Yes, thorough efinitions of buget terms are provie. b. Yes, efinitions are provie, but some etails are exclue. c. Yes, some efinitions are provie, but it lacks important etails.. No, efinitions are not provie. It is available on the Internet, but it is really har to fin: puestaria/manual%20e%20clasificación.zip a Peer Reviewer Two 43

44 63. Do citizens have the right in law to access government information, incluing buget information? a. Yes, the right has been coifie into law, an citizens are generally able in practice to obtain government information, incluing buget information. b. Yes, the right has been coifie into law, but it is sometimes not possible for citizens in practice to obtain government information, incluing buget information. c. Yes, the right has been coifie into law, but it is frequently or always impossible in practice to obtain access to government information, incluing buget information.. No, the right to access government information has not been coifie into law, or this right oes not inclue access to buget information. Even though there is law, not all insitutions have the person assigne to ensure compliance with the law, thus making it ifficult for citizens to access information in practice. b Researcher Response to this question was b Peer Reviewer Two A more appropriate response to this question woul be c. Even though legislation is in place, not all institutions have the person assigne to ensure the enforcement of the law, thus making it ifficult for citizens to gain access to information in practice. Researcher Response: IBP IBP eitors chose answer b to maintain the consistency of the ata across the countries. 44