OPEN BUDGET QUESTIONNAIRE BOLIVIA

Transcription

1 International Buget Partnership OPEN BUDGET QUESTIONNAIRE BOLIVIA September 28, 2007 International Buget Partnership Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC

2 This questionnaire was complete by: Name: Javier Gómez Aguilar Organization: Centro e Estuios para el Desarrollo Laboral y Agrario - CEDLA Aress: Jaimes Freire 2940 Telephone: jgomez@cela.org 2

3 International Buget Partnership OPEN BUDGET QUESTIONNAIRE BOLIVIA Section One: The Availability of Buget Documents... 4 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 5 Table 2. Key Buget Documents Use: Full Titles an Internet Links... 6 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 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

4 Section One: The Availability of Buget Documents 4

5 Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement Buget Summary Executive s Buget Proposal Supporting Buget Documents Citizens Buget Not Available Not Available Not Available Not Available Not Available Enacte Buget 2006 In-Year Reports 2006 Mi-Year Report Not Available Year-En Report 2006 Auit Report Not Available 5

6 Table 2. Key Buget Documents Use: Full Titles an Internet Links Please provie the full title, ate an Internet link for all ocuments to be cite in Sections 2 & 3. If an Internet link is not available for the ocument, please inicate one of these three answers: Not Prouce, Prouce but Not Available to the Public, Publicly Available, but Not on the Internet. Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Prouce but not Available to the Public Buget Summary Executive s Buget Proposal Buget Document One in Support of the Executive s Buget Proposal Prouce but not Available to the Public Presupuesto General e la Nación Prouce but not Available to the Public uring the iscussion in Parliament Directrices Presupuestarias, Buget Document Two in Support of the Executive s Buget Proposal Clasificaores Presupuestarios, Buget Document Three in Support of the Executive s Buget Proposal Plan Nacional e Desarrollo Prouce but not Available to the Public uring the iscussion in Parliament Citizens Buget Not Prouce Enacte Buget In-Year Reports Presupuesto General e la Nación 2006 Prouce an Available to the Public, Se publica información fiscal el gasto ejecutao urante el año, en la página e la Unia e Programación Fiscal Aicionalmente, hay un servior con información e ejecución fiscal, en Evaluación Económica

7 Operaciones Consoliaas Servicio Público no Financiero y Gobierno 01.htm Sector Público no Financiero Programa Fiscal Gestión Mi-Year Review Prouce but not Available to the Public Year-En Report Estaos Financieros e la Aministración Central nfig_rep&r_web_est_ppto_ent&pa_gestion=2006 Auit Report Other Documents Relevant Ministries & Departments Not Prouce* Informes por agencia Available to the public, (See menu: "Informes", here it is possible to fin special auits, financial an operational auits, an other by public entity: // =7&iniceSubGrupo=1&subGrupo=122 Ministerio e Planificación el Desarrollo (www. planificacion.gov.bo), Ministerio e Haciena ( *An Auit Report is not release. However the SAI oes release some information. See relevant questions on SAI in section 3 of this questionnaire. 7

8 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, place Yes in the appropriate row below to inicate if the report is: Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available Yes Yes Yes to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Yes Yes Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Prebuget Prebuget Main ocument Executive s Buget Buget summary* Supporting Document 1 Supporting Document 2 1. The release ate is known at least one month in avance No No 2. Avance notification of release is sent to users, No No meia 3. Release to public same ay as official release to meia No No 4. Available on the Internet free of charge Yes Yes 5. Free print copies available, limite istribution No No 6. Free print copies available, mass istribution No No 7. Reaily available outsie capital an/or big cities + Yes Yes 8. Written in more than one No No Citizens buget No Citizens buget language 9. News conference is hel to iscuss release No No *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 DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, place a Yes in the appropriate row below to inicate if the report is: Enacte buget In-year reports Mi-year review Year-en report A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available Yes to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Yes Yes Yes Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Enacte In-year Mi-year Year-en buget reports review report 1. The release ate is known at least one month in avance Yes No Yes 2. Avance notification of release sent to users, meia No No No 3. Release to public same ay as official release to meia Yes No Yes 4. Available on the Internet free of charge Yes Yes Yes 5. Free print copies available, limite istribution No Yes No 6. Free print copies available, mass istribution No No No 7. Reaily available outsie capital/big cities + Yes Yes Yes 8. Written in more than one language No No No 9. News conference is hel to iscuss release Yes No No Auit report NO Auit report + 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 Please mark your answer by placing the appropriate letter in the box to the right of the question. For all answers marke not applicable/other, please provie a brief explanation inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. 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 Executive s Buget proposal is not available to the public until the buget has been approve Peer Reviewer One A more appropriate response to this question woul be because, accoring to the Guie to the open Buget questionnaire, if the executive's buget proposal is not available to the public prior to the legislature's approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two A more appropriate response to this question woul be, if we analyze the guie for 2008, it clearly etermines that if the Executive s Buget Proposal is not available to the public the answers for questions 1 to 55 shoul be. In table 3 of the questionnaire an in the answer to the question itself it is state that the executive s buget proposal is not available to the public. The answer woul be, but in the comment it coul be clarifie that the proposal is classifie by aministrative unit. This comment applies to all answers from1to 55, in those cases when answer was not an option; I chose the option which specifie that the ocument is not available to the public. Researcher Response: I chose my answer we agree with both comments mae by the reviewers, since the answer given in this questionnaire was base on the approve an available buget an not on the executive s proposal. IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments. Questions 1-55 in the questionnaire are intene to evaluate that information mae available to the public in the executive s buget proposal an supporting ocuments prior to the approval of the buget by the legislature. These ocuments are sometimes known as the executive s annual consoliate buget presentation. 11

12 It is essential that these ocuments present a comprehensive picture to the public of the government s buget an financial activities prior to their approval by the legislature. This ensures that public participation can be meaningful, that is, that public views can be taken into account before the final aoption of the buget. It also greatly contributes to the ability of the legislature to receive analysis an views from the general public, journalists, acaemics experts an representatives of associations to assist them in their role in unertaking legislative oversight. 2. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. The Executive s Buget proposal is not available to the public; it is only available once the buget has been approve. Approve Buget: the functional classification is incorporate uring the fiscal year. Peer Reviewer One Peer Reviewer Two 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 Executive s Buget proposal is not available to the public until the buget has been approve. Peer Reviewer One More appropriate response to this question woul be. Accoring to the Guie to the Open Buget Questionnaire, if the executive s buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case in questions 1-55, the response shoul be. 12

13 Peer Reviewer Two A more appropriate response to this question woul be. Only the Public Investment buget presents the economic classification. IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments in Question Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. The Executive s Buget proposal is not available to the public until the buget has been approve. Approve Buget: It is presente in volume 2 of the approve buget, in Programmatic Categories by expeniture category. Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive s buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two A more appropriate response to this question woul be because the ocument is not public. But there is information at program level. Researcher Response: I chose my answer because we agree with the secon comment; it is worth clarifying that the answer given in the present questionnaire was base on the approve an available proposal. IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments. 13

14 5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. The expeniture estimates for multi-year perios exist for etermine financing programs, but which are not incorporate to the executive s buget. b Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive's buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two IBP IBP eitors chose answer b consistent with the peer reviewer an researcher comments. 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 multiyear perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 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. The Executive s Buget proposal is not available to the public until the buget has been approve. Approve Buget: It is estimate in the Collectable Buget by types of taxes. Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive's buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two A more appropriate response to this question woul be, because the ocument is no longer available to the public. However, the ocument oes present etails on the collection of tax types. Researcher Response: I chose my answer because the ocument is not available. IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments. 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, nontax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. The Executive s Buget proposal is not available to the public until the buget has been approve. Approve Buget: The aggregate Categories Buget by Institutional level is estimate Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive's buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two A more appropriate response to this question woul be. It can be explaine in the comment that the ocument contains the information escribe in answer a, but it is not available to the public. Researcher Response: I chose my answer because the ocument is not available. IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments. 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). The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public b Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive s buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be b. Peer Reviewer Two Researcher Response: I chose my answer b because the ocument is not available. IBP IBP eitors chose answer b. 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. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. The Executive s Buget proposal is not available to the public until the buget has been approve. Peer Reviewer One Peer Reviewer Two 19

20 12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). The Executive s Buget proposal is not available to the public until the buget has been approve. Approve Buget: the internal an external ebt s interest payments can be foun in the section for the Consoliate Buget of the Public Sector. Peer Reviewer One A more appropriate response to this question woul be. because accoring to the Guie to the Open Buget Questionnaire, if the executive's buget proposal is not available to the public prior to the legislature's approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be b. b Peer Reviewer Two A more appropriate response to this question woul be b, because the Buget proposal is not available to the public. However this proposal oes etail the interest payment, both for Internal an External ebt. IBP IBP eitors chose answer, b consistent with the peer reviewer an researcher comments. 20

21 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 Executive s Buget proposal is not available to the public until the buget has been approve. Peer Reviewer One Peer Reviewer Two 21

22 14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. The Executive s Buget proposal is not available to the public until the buget has been approve. In the Approve Buget some macroeconomic variables are shown, but the iscussion, estimate an forecasts are mae by the executive Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive's buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two A more appropriate response to this question woul be, because the proposal is not available to the public. This proposal inclues some basic Macroeconomic assumptions such as the Growth Rate, Inflation, Devaluation an Fiscal Deficit, but not an explanation of the Macroeconomic scenario. IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments. 22

23 15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. The Executive s Buget proposal is not available to the public until the buget has been approve by the Parliament. Peer Reviewer One 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. The Executive s Buget proposal is not available to the public until the buget has been approve by the Parliament. Peer Reviewer One Peer Reviewer Two 23

24 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. The Executive s Buget proposal is not available to the public until the buget has been approve by the Parliament. Peer Reviewer One 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. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 24

25 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 Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 25

26 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 26

27 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. b Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive s buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be b. Peer Reviewer Two IBP IBP eitors chose answer, b consistent with the peer reviewer an researcher comments. 27

28 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 Executive s Buget proposal is not available to the public until the buget has been approve by the Parliament. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 28

29 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. The Executive s Buget proposal is not available to the public until the buget has been approve by the Parliament. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 26. Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prior-year estimates are presente. The Executive s Buget proposal is not available to the public until the buget has been approve by the Parliament. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. The buget preparation is frame in bugetary classifiers which allow for comparisons with previous years. Peer Reviewer One Peer Reviewer Two 29

30 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. The Executive s Buget proposal is not available to the public until the buget has been approve by the Parliament. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be. Note that this information is available on the internet, in the DGI s webpage. 30

31 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. The Executive s Buget proposal is not available to the public until the buget has been approve by the Parliament. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 31

32 29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 32

33 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). The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. b Peer Reviewer One A more appropriate response to this question woul be b because accoring to the Guie to the Open Buget Questionnaire, if the executive s buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be b. Peer Reviewer Two IBP IBP eitors chose answer, b consistent with the peer reviewer an researcher comments. 33

34 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. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 34

35 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. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. The Executive s Buget proposal is not available to the public until the buget has been approve. In the case of Bolivia, multi-year bugets are not presente to the parliament an neither to the public. Peer Reviewer One Peer Reviewer Two 35

36 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. The Executive s Buget proposal is not available to the public until the buget has been approve. Peer Reviewer One Peer Reviewer Two 36

37 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. The Executive s Buget proposal is not available to the public until the buget has been approve. In the Buget Aggregate by Expense allocation at institutional levels (Group 7) there is information on intergovernmental transfers, but not on the estination, that is, on which kin of programs it is targete towars Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive's buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two A more appropriate response to this question woul be, because the proposal is not available to the public. However, the proposal presents the main inter-governmental transfers. IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments in Question 1. 37

38 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. The Executive s Buget proposal is not available to the public until the buget has been approve. In the Buget Aggregate by Expense allocation at institutional levels (Group 7) there is information on governmental transfers to public enterprises, but not on their use an estination. Peer Reviewer One A more appropriate response to this question woul be because accoring to the Guie to the Open Buget Questionnaire, if the executive s buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two A more appropriate response to this question woul be be, because the ocument is not available to the public. The executive s proposal presents the transfers to Public Corporations. IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments in Question 1. 38

39 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. The Executive s Buget proposal is not available to the public until the buget has been approve Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be because the ocument is not available to the public. The executive s proposal inclues the Central Bank s Buget an other public financial entities, where the quasi-fiscal activities can be seen. 39

40 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. The Executive s Buget proposal is not available to the public until the buget has been approve. In the aggregate buget for categories at the institutional level there is isaggregate information on financial assets, but it cannot be ientifie by aministrative unit. Peer Reviewer One A more appropriate response to this question woul be "" because accoring to the Guie to the Open Buget Questionnaire, if the executive s buget proposal is not available to the public prior to the legislature s approval of the ocument, which is the case, in questions 1 to 55, the answer shoul be. Peer Reviewer Two A more appropriate response to this question woul be because the ocument is not available to the public. The executive s proposal only presents information on the purchases or sales of financial assets to be hel in the fiscal year, but not the etail on which ones they are nor the stock of financial assets IBP IBP eitors chose answer, consistent with the peer reviewer an researcher comments in Question 1. 40