OPEN BUDGET QUESTIONNAIRE PAKISTAN

Transcription

1 International Buget Project OPEN BUDGET QUESTIONNAIRE PAKISTAN October 2005 International Buget Project Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC

2 This questionnaire was complete by: Name: DR. QAZI MASOOD AHMED Organization: ASSOCIATE PROFESSOR, INSTITUTE OF BUSINESS ADMINISTRATION; an TECHNICAL ADVISOR, SOCIAL POLICY AND DEVELOPMENT CENTRE Aress: 7&8 Maqbool Housing Society P.O. Box Karachi Pakistan Telephone: ( ) Internet Website: 2

3 International Buget Project OPEN BUDGET QUESTIONNAIRE PAKISTAN Section One: The Availability of Buget Documents 4 Table 1. Buget Year of Documents Use in Completing Questionnaire.. 5 Table 2. Internet Links for Key Buget Documents... 6 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal. 7 Table 4. Distribution of the Enacte Buget an Other Reports. 8 Section Two: The Executive s Buget Proposal Estimates for the Buget Year an Beyon Estimates for Years Prior to the Buget Year Comprehensiveness. 26 Buget Narrative an 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. 51 Executive s Year-en Report an the Supreme Auit Institution

4 Section One: The Availability of Buget Documents 4

5 Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement Not Available Buget Summary Executive s Buget Proposal Supporting Buget Documents Citizens Buget Not Available Enacte Buget In-Year Reports Quarterly Report State Bank of Pakistan Mi-Year Report 2005 Year-En Report Auit Report Not Available 5

6 Table 2. Internet Links for Key Buget Documents Please provie the Internet link for the ocument, or inicate one of these three answers: Not Prouce, Prouce but Not Available to the Public, Publicly Available, But Not on the Internet. Buget Document Pre-Buget Statement Buget Summary Executive s Buget Proposal Supporting Buget Documents Website Not Prouce Buget in Brief is an Official Summary of Buget an is most commonly use for research an journalistic articles, but this oes not qualify to be treate as citizen buget. Buget Speech 1. Public Sector Development Program nualplan/psp.pf Annual Buget Statement: this ocument is not available on internet however it can be obtaine from the ministry of finance on request. They o not refuse the ocument to the public but ue to bureaucratic channels it takes longer time. 3. Salient Features of the Buget 4.Economic Survey: 5.Meium Term Buget Framework: The following ocuments are integral part of the buget ocuments but not available on internet, however can be obtaine from Ministry of Finance on request: 6. Explanatory memoranum on feeral receipts. 7. Estimates of Foreign Assistance. 8. Demans for Grants an Appropriations. 9. Details of Demans for Grants an Appropriations (pink books). 10. Finance Accounts of the Feeral Government. Citizens Buget Enacte Buget In-Year Reports Mi-Year Review Year-En Report Auit Report Other Documents Relevant Ministries & Departments Not prouce Available on request. Press an electronic meia publishes a part of its report. None Prouce for internal use only but not available to public. An can be available on request 6

7 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: Prebuget Main ocument 7 Executive s Buget Proposal Buget summary* Supporting Document 1** Aitional Document 2 A. Not prouce, even for internal purposes Yes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on Yes request D. Prouce an istribute to the public (for example, in libraries, poste on the 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. Executive s Buget Pre-buget Main Buget Supporting Aitional ocument summary* Document 1 Document 2 1. The release ate is known at least one month in avance Yes Yes Yes 2. Avance notification of release is sent to users, Yes Yes Yes meia 3. Release to public same ay as official release to meia Yes Yes Yes 4. Available on the Internet free of charge Yes Yes Yes 5. Free print copies available, limite istribution Yes Yes Yes 6. Free print copies available, Yes, on Yes, on Yes Citizens buget mass istribution Internet Internet 7. Reaily available outsie Yes, on Yes, on capital an/or big cities + Internet Internet Yes 8. Written in more than one language Yes Yes Yes 9. News conference is hel to iscuss release Yes Yes Yes *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. ** Pakistan Economic Survey Yes Citizens buget

8 Table 4. Distribution of the Enacte Buget an Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, place a Yes in the appropriate row below to inicate if the report is: Enacte buget In-year reports Mi-year review Year-en report Auit report A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Yes* 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 buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in avance 2. Avance notification of release sent to users, meia 3. Release to public same ay as official release to meia 4. Available on the Internet free of charge 5. Free print copies available, limite istribution 6. Free print copies available, mass istribution No No Yes No Yes No No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes No Yes No No 7. Reaily available outsie capital/big cities + Yes No No Yes 8. Written in more than Yes** No No No one language 9. News conference is hel to iscuss release Yes No 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. * partially ** only few of them *** only to legislators 8

9 Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year 9

10 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. 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. a 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. a The Annual Buget Statement ( ), pages 8-15, presents the bugete expeniture on the basis of functional coe. 10

11 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. c 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. c The Public Sector Development Program (PSDP) Document, May 2005, presents information on iniviual evelopment programs an the Deman for Grant (pink book) ocument provies similar information on non-evelopment programs. However, this information is only presente for the evelopment buget; the recurring buget oes not provie such information. 11

12 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). a The Meium Term Development Framework Report, May 2005, publishe by the planning commission presents multi-year expeniture estimates. 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 researcher s response to this question was. Not presente. The public sector evelopment buget gives only cumulative expeniture up to BY-1. A more appropriate response to this question woul be a. The Meium Term Development Framework , May 2005; Public Sector Development Program , June 2005; the Ministry of Foo, Agriculture an Livestock Year Book , September 2005; an other Ministries Year Books provie etaile information on all iniviual programs. IBP Comment: IBP eitors chose answer to maintain the consistency of the assumptions use in selecting answers across the countries. 12

13 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. a Refer to the Explanatory Memoranum on Feeral Receipt , pages 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. a Refer to the Explanatory Memoranum on Feeral Receipt , pp 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). a The Meium Term Development Framework , May 2005 (pages 499, 34-35) presents the projecte irect an inirect taxes. 13

14 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. 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. a The Pakistan Economic Survey (Chapter 10, pages ) presents etails of outstaning government ebt. 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). a Refer to the Feeral Buget in Brief , page

15 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. a The Feeral Buget in Brief, page 15, presents a profile of external resources; on page 19, it presents information on interest on foreign an omestic ebt; on page 13, it presents information on profits from internal receipts. Sometimes the wor exclue oes not convey the real situation. Exclusion coul mean intentional removal or leaving out of information, where as it may be the case that the information is not simply available. In most cases, it shoul mean not available. 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. a Refer to the Pakistan Economic Survey (2005). The tax revenue targets are etermine by the level of GDP growth an inflation. The buget speech of the finance minister presents a etaile analysis of the macroeconomic situation. 15

16 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. A sensitivity analysis is not presente in the buget or any relate ocuments. 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. b The Annual Plan (June 2005), which is an annual review of the Meium Term Development Framework , provies this information. 16

17 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. b The buget speech contains bugetary proposals an their expecte impact. 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. b The Annual Buget Statement, pages 23-30, presents this information. However, information on evelopment expenitures is missing. 17

18 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. a Refer to the Annual Buget Statement , pages Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. c Refer to the Annual Buget Statement , page

19 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. c The Public Sector Development Program (May 2005) presents information for every program estimate cost, total expenitures up to June of the previous year. However this information is only presente for the evelopment buget; the recurring buget oes not provie such information. 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. a In the Buget in Brief, pages 18-29, the revise buget of BY-1 presents 10 months of actual provincial ata. 19

20 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). a Refer to the Pakistan Economic Survey 2004, page 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. c This information is available only for the evelopment program (see Q.21). 20

21 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. b Refer to the Pakistan Economic Survey , page Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prior-year estimates are presente. In the buget changes were mae in the buget classification. However, prior year information was not ajuste to be comparable with the subsequent bugets rawn using the new classification. 21

22 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. a Refer to the Explanatory Memoranum on Feeral Receipt 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. a Refer to the Explanatory Memoranum, page

23 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. a 10 months of actual collections for BY-1 is reflecte in the EMB , page 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). a Refer to the Pakistan Economic Survey , page

24 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. Only aggregates are available. The CBR (similar to the State Bank Annual Report) year book presents more etail on each major tax collection but this report is not part of the buget proposal. 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. b Actual outcomes are presente for BY-3 (see PES Statistical Appenix, page 46). The reference page is incorrect. In PESs, outcomes are state inepenent of revenue an no explicit relationship between revenue an outcomes is rawn. 24

25 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. a Refer to the Pakistan Economic Survey , pages 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 Pakistan Economic Survey presents commitment vs. actual isbursement of loans. 25

26 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. b The Public Sector Development Program, page 1, presents information on extra-bugetary funs. Similarly, the Annual Plan , page 48, presents information on poverty restructuring funs. 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. a The EMB presents this information (refer to page 16 of the Report). 26

27 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. b Refer to the Annual Buget Statement , page 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. c Very little information is presente on non-bugetary allocations. 27

28 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. b Information on the privatization of government agencies, the government s share in companies, iviens receive by the government on its investment, etc. is presente (refer to the Explanatory Memoranum on Feeral Receipt, pages an the Pakistan Economic Survey, pages 73-78). Estimates of their market value are not available. 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, a iscussion of their purpose, 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. The researcher s response to this question was. Though this information is not presente in the buget ocuments, special reports (supporting buget ocumentation) present this information (refer to Performance of Public Enterprises, pages 91-98). A more appropriate response to this question woul be b since some information is available in the Performance Report. IBP Comment: IBP eitors chose answer to maintain consistency with the guiance provie to researchers for correctly completing the questionnaire in the Guie to the Open Buget Questionnaire. In this case, the performance reports are not release as supporting buget ocuments an therefore cannot be use for answering this question. 28

29 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. All major government epartments o not present information on expeniture arrears. 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. a Refer to the Pakistan Economic Survey , Annex 1, pages 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. 29

30 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an in-kin? 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. a Refer to the Estimate of Foreign Assistance, pages 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. b The Pakistan Economic Survey presents some information on tax expeniture. (See Annex II, page 216.) However, ata on epreciation allowances, which is largest tax expeniture, an tax holiays are missing in this report. 30

31 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. Zakat funs (an Islamic tax) have specific uses an are not inclue in the buget ocument. 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. The Prime Minister can use his iscretion to etermine an use secret funs. The percentage is not available to the public. 31

32 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. b The researcher s response to this question was b. The Finance Minister s speech presents this information. A more appropriate response to this question woul be a. The Buget Speech links its information to Government-state policy goals. Harly any information is missing. IBP Comment: IBP eitors chose answer b to maintain the consistency of the assumptions use in selecting answers across the countries. 32

33 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. b The researcher s response to this question was a. The Meium Term Framework is now operational. It provies an important link between the government s state goals an multi-year estimates. A more appropriate response to this question woul be b. Check inconsistency with the previous answer. IBP Comment: IBP eitors chose answer b to maintain the consistency of the assumptions use in selecting answers across the countries. 50. Does the executive s buget or any supporting buget ocumentation present nonfinancial 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. c Refer to the Pakistan Economic Survey , pages

34 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. c The researcher s response to this question was c. Aggregate non-financial ata is available an can be use for assessing program performance. A more appropriate response to this question woul be a. The ata is available to assess performance. The question oes not ask whether the ata can provie efficiently assessments. IBP Comment: IBP eitors chose answer c to maintain the consistency of the assumptions use in selecting answers across the countries an after our iscussions with the researcher who also teste the ata. 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 twothirs of, but not all, expenitures. c. Performance inicators are presente for programs representing less than twothirs of expenitures.. No performance inicators are presente. c Very few performance inicators are presente in the Buget Speech an some inicators are also presente in the Annual Plan (See Annex 5.1, page 51.) 34

35 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. c The researcher s response to this question was c. Only few number inicators, such as those for eucation, teachers an health centers, are well esigne. But most of the other health inicators, quality inicators, an poverty inicators are not well esigne an can not be monitore with reasonable accuracy. A more appropriate response to this question woul be a. All performance inicators that are compute are well esigne an follow international stanars. IBP Comment: IBP eitors chose answer c to maintain the consistency of the assumptions use in selecting answers across the countries. 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. c Refer to the Annual Report of the Center for Research on Poverty an Income Distribution, the Planning Commission analyze these issues an Annual Plan , pages

36 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. b Refer to the Annual Plan , pages 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. 56. Does the executive make available to the public a escription of the tax rate or fee scheule for all revenue sources? a. Yes, extensive information on tax rates an fee scheules 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. b The researcher s response to this question was b. During the post-buget conference, all changes in tax rates are release an publishe by the Pakistan Tariff Commission. Similarly, for sales taxes, SROs are issue for commoities that are taxable. However the government oes not provie any quantification of these rates. From the buget, no one is in a position to know how many an which new goos are inclue in the outline sales tax. A more appropriate response to this question woul be a. IBP Comment: IBP eitors chose answer b to maintain consistency with the guiance provie to researchers for correctly completing the questionnaire in the Guie to the Open Buget Questionnaire an the fact that there is no quantification of tax rates. 36

37 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. 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 both a narrative iscussion an quantitative estimates. 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. c The researcher s response to this question was c. Lener s review reports present information on conitionality. Due to public pressure the government is trying to shift responsibilities to onors. "Pakistan: Request for a Three-Year Arrangement Uner the Poverty Reuction Growth Facility (PRGF) - Staff Report", December 2001, A more appropriate response to this question woul be b. It oes not lack important etails. IBP Comment: IBP eitors chose answer c to maintain consistency with the guiance provie to researchers for correctly completing the questionnaire in the Guie to the Open Buget Questionnaire an the fact that the government oes not provie any quantitative or qualitative conitions impose by leners. 37