Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE SLOVENIA September 28, 2007 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street, NE Suite 510 Wshington, DC 20002 www.interntionlbudget.org www.openbudgetindex.org
This questionnire ws completed by: Nme: Mitj Čok Orgniztion: University of Ljubljn, Fculty of Economics Address: Krdeljev ploščd 17, 1000 Ljubljn, Sloveni Telephone: +386 1 5892 741 E-mil: mitj.cok@ef.uni-lj.si 2
Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE SLOVENIA Section One: The Avilbility of Budget Documents... 4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 6 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl... 8 Tble 4. Distribution of the Encted Budget nd Other Reports... 9 Section Two: The Executive s Budget Proposl... 10 Estimtes for the Budget Yer nd Beyond... 11 Estimtes for Yers Prior to the Budget Yer... 22 Comprehensiveness... 33 The Budget Nrrtive & Performnce Monitoring... 42 Additionl Key Informtion for Budget Anlysis & Monitoring... 48 Section Three: The Budget Process... 56 Executive s Formultion of the Budget... 57 Legisltive Approvl of the Budget... 62 Executive s Implementtion of the Budget... 68 Yer-end Report nd the Supreme Audit Institution... 80 3
Section One: The Avilbility of Budget Documents 4
Tble 1. Budget Yer of Documents Used in Completing the Questionnire Plese indicte the budget yer of the document used to complete the questionnire. If the document is not vilble to the public, plese stte, Not Avilble. Budget Documents Used in Completing the Questionnire As explined in the guide to the questionnire, documents from vriety of fiscl yers re referred to throughout the questionnire. Plese indicte below for which fiscl yer responses to questions relting to ech report or experience were bsed on. Budget Yer Used Pre-Budget Sttement 2007 Budget Summry 2007 Executive s Budget Proposl 2007 Supporting Budget Documents 2007 Citizens Budget NA Encted Budget 2007 In-Yer Reports 2007 Mid-Yer Report 2007 Yer-End Report 2005 Audit Report 2005 5
Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Plese provide the full title, dte nd Internet link for ll documents to be cited in Sections 2 & 3. If n Internet link is not vilble for the document, plese indicte one of these three nswers: Not Produced, Produced but Not Avilble to the Public, Publicly Avilble, but Not on the Internet. Budget Document Pre-Budget Sttement Budget Summry Executive s Budget Proposl Full Title, Dte, nd Internet Link Budget memorndum (Prorčunski memorndum): http://www.vld.si/index.php?vie=cnt&gr1=dlovld&gr2 =vlpro (in Slovenin) Budget Summry (povzetek prorčun): http://www.mf.gov.si/slov/prorcun/prorcun.htm (in Slovenin) Executive s Budget Proposl (Predlog prorčun): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin): - Generl prt (Splošni del) / Explntion of generl prt (Obrzložitev splošneg del prorčun) -Specil prt (Posebni del) / Explntion of generl prt (Obrzložitev posebeng del prorčun) -Pln of development progrmmes (Nčrt rzvojnih progrmov) Budget Document One in Support of the Executive s Budget Proposl Budget Document Two in Support of the Executive s Budget Proposl Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget Budget guide: (Prorčunski priročnik): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Proposl for constructions nd governmentl purchses (Predlog nčrt nbv in grdenj): http://www.iussoftwre.si/bze/poro/index.htm; on-line version of Ntionl Assembly's Gzette - for registered users only (in Slovenin) Proposl for finncil plns for socil security funds, other public funds nd governmentl gencies (Predlog finnčnih nčrtov skldov socilneg zvrovnj, jvnih skldov in gencij z obrzložitvmi): http://www.iussoftwre.si/bze/poro/index.htm; on-line version of Ntionl Assembly's Gzette - for registered users only (in Slovenin) Not produced Encted Budget Encted Budget (Sprejeti prorčun) http://www.gov.si/mf/slov/prorcun/sprejeti_prorcun.h tm (in Slovenin): 6
In-Yer Reports Mid-Yer Review -Generl prt (Splošni del) / Explntion of generl prt (Obrzložitev splošneg del prorčun) -Specil prt (Posebni del) / Explntion of generl prt (Obrzložitev posebneg del prorčun) -Pln of development progrms (Nčrt rzvojnih progrmov) Bulletin of Government Finnce (Bilten jvnih finnc) (monthly): http://www.gov.si/mf/slov/tekgib/bilten/bilten.htm (Slovenin version) http://www.gov.si/mf/ngl/tekgib/bilten/bilten.htm (English) OR: Reliztion of centrl government budget (Relizcij držvneg prorcun) http://www.mf.gov.si/slov/tekgib/n_dr_pr.htm (in Slovenin) http://www.mf.gov.si/ngl/tekgib/_n_drpr.htm (in English) Report on budget reliztion for the period Jnury-June (Poročilo o relizciji prorčun Republike Slovenije z obdobje jnur junij) http://www.dzrs.si/index.php?id=374&o=0&unid=pub B562770AD22D 32A8C12573370035859B (in Slovenin) Yer-End Report Audit Report Yer-End-Report (Zključni rčun prorčun): http://www.gov.si/mf/slov/prorcun/zkljucni_rcun.htm (in Slovenin) Audit report of the Supreme Audit Institution (Revizijsk poročil Rčunskeg sodišč): http://www.rs-rs.si Other Documents Relevnt Ministries & Deprtments Ministry of Finnce: http://www.gov.si/mf/ Supreme Audit Institution: www.rs-rs.si Institut for Mcroeconomic Anlyses nd Development: www.sigov.si/zmr/index.php 7
Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, plce Yes in the pproprite row below to indicte if the report is: Min document Executive s Budget Proposl Budget summry* Supporting Document 1 Supporting Document 2 A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Yes Yes Yes Yes Yes Internet.) For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? For ech chrcteristic, mrk Yes if yes, No if no, or NA if Not Avilble. Prebudget Prebudget Min document Executive s Budget Budget summry* Supporting Document 1 Supporting Document 2 Citizens budget Yes Citizens budget 1. The relese dte is known t lest one month in dvnce Yes Yes Yes Yes NA 2. Advnce notifiction of relese is sent to users, Yes Yes Yes Yes NA medi 3. Relesed to public sme dy s officil relese to medi Yes Yes Yes Yes NA 4. Avilble on the Internet free of chrge Yes Yes Yes Yes NA 5. Free print copies vilble, limited distribution Yes Yes Yes Yes NA 6. Free print copies vilble, mss distribution No No No No NA 7. Redily vilble outside cpitl nd/or big cities + Yes Yes Yes Yes NA 8. Written in more thn one No No No No NA lnguge 9. News conference is held to discuss relese Yes Yes Yes Yes NA *A budget summry should be stnd-lone document, which could include budget speech or seprtely published executive summry. + Mrk Yes if ccess by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 8
Tble 4. Distribution of the Encted Budget nd Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, plce Yes in the pproprite row below to indicte if the report is: Encted budget In-yer reports Mid-yer review Yer-end report Audit report A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? For ech chrcteristic, mrk Yes if yes, No if no, or NA if Not Avilble. Encted budget In-yer reports Mid-yer review Yer-end report Audit report 1. The relese dte is known t lest one month in dvnce Yes Yes Yes Yes Yes 2. Advnce notifiction of relese sent to users, medi Yes Yes Yes Yes Yes 3. Relesed to public sme dy s officil relese to medi Yes Yes Yes Yes Yes 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution Yes Yes No Yes Yes 6. Free print copies vilble, mss distribution No No No No No 7. Redily vilble outside cpitl/big cities + Yes Yes Yes Yes Yes 8. Written in more thn one lnguge No Yes Yes No No 9. News conference is held to discuss relese Yes No No Yes Yes + Mrk Yes if ccess is vilble by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 9
Section Two: The Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer Plese mrk your nswer by plcing the pproprite letter in the box to the right of the question. For ll nswers mrked not pplicble/other, plese provide brief explntion indicting either why the nswer choices provided re not pplicble or why nother response would be more pproprite. 10
The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. Executive s Budget Proposl (Predlog prorčun - Posebni del prorčun): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin). Expenditures tht re clssified by dministrtive units cn be found in the Executive s Budget Proposl (Predlog prorčun - Posebni del prorčun). Peer Reviewer One Peer Reviewer Two 11
2. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function. d. No expenditures clssified by function re presented. Executive s Budget Proposl (Predlog prorčun - Posebni del prorčun): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin) Expenditures tht re clssified by functionl clssifiction cn be found in the Executive s Budget Proposl (Predlog prorčun - Posebni del prorčun). Peer Reviewer One Peer Reviewer Two 3. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction. d. No expenditures clssified by economic clssifiction re presented. Executive s Budget Proposl (Predlog prorčun - Posebni del prorčun): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin) Expenditures tht re clssified by functionl clssifiction cn be found in the Executive s Budget Proposl (Predlog prorčun - Posebni del prorčun). Peer Reviewer One The comment bove erroneously refers to functionl clssifiction, wheres the question is bout the economic clssifiction. The budget is fully clssified ccording to economic ctegories, so the rting is correct. Peer Reviewer Two 12
4. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the budget yer?. Progrm-level dt re presented for ll expenditures. b. Progrm-level dt re presented for t lest two-thirds of, but not ll, expenditures. c. Progrm-level dt re presented, but for less thn two-thirds of expenditures. d. No progrm-level dt re presented. Executive s Budget Proposl (Predlog prorčun - Posebni del prorčun): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin) Expenditures for individul progrms cn be found in the Executive s Budget Proposl (Predlog prorčun - Posebni del prorčun). Peer Reviewer One Peer Reviewer Two 5. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte expenditure re presented. b. No, multi-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Budget memorndum (Prorčunski memorndum): http://www.vld.si/index.php?vie=cnt&gr1=dlovld&gr2=vlpro (in Slovenin) Estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer) re presented in the Budget Memorndum. Peer Reviewer One Peer Reviewer Two 13
6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multiyer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. Executive s Budget Proposl (Predlog prorčun - Nčrt rzvojnih progrmov): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin) b More detiled thn just the ggregte level expenditures re presented in the Executive's Budget Proposl (Predlog prorčun - Nčrt rzvojnih progrmov). Peer Reviewer One The so-clled development budget provides four-yer estimtes for cpitl nd project spending t very detiled level. The term project is not precisely defined. The Slovene Prliment pproves two budget lws ech yer: in lte 2007 for 2008 nd 2009; in lte 2008 for 2009 (revision) nd 2010, etc. Peer Reviewer Two 14
7. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the budget yer?. All sources of tx revenue re identified individully. b. Sources of tx revenue mounting to t lest two-thirds of, but not ll, tx revenues re identified individully. c. Sources of tx revenue mounting to less thn two-thirds of ll tx revenues re identified individully. d. No sources of tx revenue re identified individully. Executive s Budget Proposl (Predlog prorčun - Splošni del prorčun): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin) Different sources of tx revenues (such s income tx or VAT) for the budget yer re presented in the Executive's Budget Proposl (Splošni del prorčun). Peer Reviewer One Peer Reviewer Two 8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, nontx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. Executive s Budget Proposl (Predlog prorčun - Splošni del prorčun): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin) Different sources of non-tx revenue for the budget yer re presented in the Executive's Budget Proposl (Splošni del prorčun). The term source refers to revenue type. Peer Reviewer One Peer Reviewer Two 15
9. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenue presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte revenue re presented. b. No, multi-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Budget memorndum (Prorčunski memorndum): http://www.vld.si/index.php?vie=cnt&gr1=dlovld&gr2=vlpro (in Slovenin) Estimtes of the ggregte level of revenue re presented for multi-yer period (t lest two yers beyond the budget yer) re presented in the Budget Memorndum. Budget memorndum includes revenue estimtes for multi-yer period in very brod sense: the budget presents revenue estimtes for two yers. b Peer Reviewer One Peer Reviewer Two 10. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, multi-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, multi-yer estimtes re presented, but only for some individul sources of revenue. d. No, multi-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. d More detiled estimtes re provided by the Ministry of Finnce for internl use. The Institute of Mcroeconomic Anlysis nd Development (IMAD), which is prt of the government, is producing severl revenue forecsts, but we do not include them mong supporting budget documenttion, since the prognoses of the Ministry of Finnce nd the Budget Memorndum lredy refer to these forecsts. Peer Reviewer One Peer Reviewer Two 16
11. Does the executive s budget or ny supporting budget documenttion present dt on the totl government debt outstnding for the budget yer?. Yes, the dt reflect the outstnding debt both t the strt of the budget yer nd t the end of the budget yer (nd thereby reflect the net borrowing requirement of the budget). b. Yes, the dt reflect the outstnding debt t the end of the budget yer. c. Yes, the dt reflect the outstnding debt t the strt of the budget yer. d. No, dt on the outstnding debt re not presented. Budget memorndum (Prorčunski memorndum): http://www.vld.si/index.php?vie=cnt&gr1=dlovld&gr2=vlpro (in Slovenin) Totl outstnding debt is presented in the Budget Memorndum, p.12.it is lso provided in the nnexes to the budget. In generl, the centrl government debt is continuously updted nd vilble on the web site of the Ministry of Finnce http://www.mf.gov.si/slov/tekgib/vl_dolg.htm (in Slovenin)/ (www.gov.si/mf/ngl/tekgib/vl_dolg.htm (in English)). Peer Reviewer One Peer Reviewer Two 12. Does the executive s budget or ny supporting budget documenttion present interest pyments on the debt for the budget yer?. Yes, interest pyments on the debt re presented. b. No, interest pyments on the debt re not presented. c. Not pplicble/other (plese comment). Executive s Budget Proposl (Predlog prorčun- Splošni del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Dt on interest pyment for the budget yer re presented in the Executive Budget Proposl (Splošni del prorčun). Peer Reviewer One Peer Reviewer Two 17
13. Does the executive s budget or ny supporting budget documenttion present informtion relted to the composition of government debt (such s interest rtes on the debt, mturity profile of the debt, currency denomintion of the debt, or whether it is domestic nd externl debt) for the budget yer?. Yes, extensive informtion relted to the composition of government debt is presented. b. Yes, key dditionl informtion is presented, but some detils re excluded. c. Yes, some dditionl informtion is presented, but it lcks importnt detils. d. No, dditionl informtion relted to the composition of government debt is not presented. Debt of the direct users of the government budget of the Republic of Sloveni: http://www.gov.si/mf/ngl/tekgib/vl_dolg.htm (in English). Totl outstnding debt (nd its composition) is presented in the Budget Memorndum, p.12. It is lso provided in the nnexes to the budget. In generl, Centrl government debt is continuously updted nd vilble t the web site of the Ministry of Finnce http://www.mf.gov.si/slov/tekgib/vl_dolg.htm (in Slovenin)/ (www.gov.si/mf/ngl/tekgib/vl_dolg.htm (in English)). Peer Reviewer One Peer Reviewer Two 18
14. Does the executive s budget or ny supporting budget documenttion present the mcroeconomic forecst upon which the budget projections re bsed?. Yes, n extensive discussion of the mcroeconomic forecst is presented, nd key ssumptions (such s infltion, rel GDP growth, unemployment rte, nd interest rtes) re stted explicitly. b. Yes, the mcroeconomic forecst is discussed nd most of the key ssumptions re stted explicitly, but some detils re excluded. c. Yes, there is some discussion of the mcroeconomic forecst (nd/or the presenttion of key ssumptions), but it lcks importnt detils. d. No, informtion relted to the mcroeconomic forecst is not presented. Budget memorndum (Prorčunski memorndum): http://www.vld.si/index.php?vie=cnt&gr1=dlovld&gr2=vlpro (in Slovenin) Mcroeconomic forecsts upon which the budget projections re bsed re presented in Budget Memorndum, p.6. Peer Reviewer One Peer Reviewer Two 19
15. Does the executive s budget or ny supporting budget documenttion show the impct of different mcroeconomic ssumptions (i.e., sensitivity nlysis) on the budget (including expenditures, revenues, nd debt)?. Yes, extensive informtion on the impct of mcroeconomic ssumptions on the budget is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of the mjor mcroeconomic ssumptions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of different mcroeconomic ssumptions on the budget is not presented. c The impct of severl scenrios on mcroeconomic ssumptions is prepred internlly by the Ministry of Finnce when prepring the Budget Memorndum. The Budget Memorndum discusses the chosen scenrio in detils. However, in the Budget memorndum, the ssumptions re listed (bout infltion, employment etc.), but only for the scenrio which is chosen s bse for the Budget memorndum. There is no detiled discussion on sensitivity. Peer Reviewer One Peer Reviewer Two 20
16. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect expenditures?. Yes, extensive informtion on the impct of policy proposls on expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on expenditures is not presented. Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) c Informtion tht shows how policy proposls in the budget, s distinct from existing policies, ffect expenditure re presented for different policy res t Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun). The discussion of policy impcts is firly cursory. However, the benchmrk is not cler in this re. Peer Reviewer One Peer Reviewer Two 17. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. d Precise informtion bout chnges in tx revenues re presented in cse of ny chnges in txes (tx codes), but this is not prt of the budget process. Peer Reviewer One Peer Reviewer Two 21
Estimtes for Yers Prior to the Budget Yer 18. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit for BY-1. b. Expenditures re clssified by dministrtive unit for BY-1, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit for BY-1, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented for BY-1. Executive s Budget Proposl (Predlog prorčun - Obrzložitev posebneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit re presented t the ministry/gency level in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev posebneg del prorčun) Peer Reviewer One Peer Reviewer Two 22
19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction re presented t the ggregte level in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun). Peer Reviewer One Peer Reviewer Two 23
20. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction for BY-1. d. No expenditures clssified by economic clssifiction re presented for BY-1. Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction re presented t the ggregte level in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun). Peer Reviewer One Peer Reviewer Two 24
21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn two-thirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. Executive s Budget Proposl (Predlog prorčun - Obrzložitev posebneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Expenditures for the yer preceding the budget yer (BY-1) for individul progrms re presented t ministry/gency level in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev posebneg del prorčun) Peer Reviewer One Peer Reviewer Two 25
22. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the expenditure estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl encted levels to reflect six or more months of ctul expenditure. b. All BY-1 estimtes hve been updted from the originl encted levels, but reflect less thn six months of ctul expenditure. c. Some BY-1 estimtes hve been updted from the originl encted levels to reflect ctul expenditure. d. The BY-1 estimtes hve not been updted from the originl encted levels, or no BY-1 estimtes re presented. Executive s Budget Proposl (Predlog prorčun): http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin): - Generl prt (Splošni del) / Explntion of generl prt (Obrzložitev splošneg del prorčun) -Specil prt (Posebni del) / Explntion of generl prt (Obrzložitev posebeng del prorčun) -Pln of development progrmmes (Nčrt rzvojnih progrmov) The Executives Budged Proposl is submitted in September nd its dt re bsed on ctul expenditures of six or more months. Peer Reviewer One Peer Reviewer Two 26
23. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte expenditure re presented. b. No, such prior-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) A short summry of the ggregte expenditure is presented in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun), p.3. Full informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two 24. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, such prior-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, such prior-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, such prior-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. d Detiled informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two 27
25. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll expenditures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll expenditures re presented in the budget or supporting budget documenttion. d Informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two 26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prior-yer estimtes re presented. Budget documents contin BY-1 dt. Peer Reviewer One A more pproprite response to this question could be d. The budget does not give cler explntion of whether dt re djusted to be comprble, but the impression is tht this is not done, t lest not t the detiled level. Peer Reviewer Two Resercher Response: I chose nswer. Dt from BY-1 re comprble with BY. The system of clssifiction is stble, there re the sme items from yer to yer IBP IBP editors chose nswer 28
27. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the yer preceding the budget yer (BY-1)?. All tx revenues re identified individully for BY-1. b. Tx revenues mounting to t lest two-thirds of, but not ll, tx revenue for BY-1 re identified individully. c. Tx revenues mounting to less thn two-thirds of ll tx revenues for BY-1 re identified individully. d. No tx revenues re identified individully for BY-1. Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Different sources of tx revenue re identified in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun). Peer Reviewer One Peer Reviewer Two 28. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the yer preceding the budget yer (BY-1)?. All non-tx revenues re identified individully for BY-1. b. Non-tx revenues mounting to t lest two-thirds of, but not ll, non-tx revenue for BY-1 re identified individully. c. Non-tx revenues mounting to less thn two-thirds of ll non-tx revenues for BY-1 re identified individully. d. No non-tx revenues re identified individully for BY-1. Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Different sources of non-tx revenue re identified in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun). Peer Reviewer One Peer Reviewer Two 29
29. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the revenues estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl estimtes to reflect six or more months of ctul revenue collections. b. All BY-1 estimtes hve been updted from the originl estimtes, but reflect less thn six months of ctul revenue collections. c. Some BY-1 estimtes hve not been updted from the originl estimtes to reflect ctul revenue collections. d. The BY-1 estimtes hve not been updted from the originl estimtes or no BY-1 estimtes re presented. Budget guide: (Prorčunski priročnik): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Dt on ctul government revenues nd expenditures re vilble to the public with two-month lg. When the Ministry of Finnce prepres the budget it thus uses the ltest figures. Prt of this process is lso described in the Budget Guide. Peer Reviewer One Peer Reviewer Two 30. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenues presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte revenue re presented. b. No, such prior-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) A short summry of the ggregte level of revenues is presented in the Executive s Budget Proposl (Predlog prorčun - Obrzložitev splošneg del prorčun), p.6. Full informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two 30
31. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, such prior-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, such prior-yer estimtes re presented, but only for some individul sources of revenue. d. No, such prior-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. d Informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two 32. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. d Informtion is publicly vilble, but not in the budget documenttion s defined for the purposes of this section. Peer Reviewer One Peer Reviewer Two 31
33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. Budget memorndum (Prorčunski memorndum): http://www.vld.si/index.php?vie=cnt&gr1=dlovld&gr2=vlpro (in Slovenin) Totl outstnding debt is presented in the Budget Memorndum, p.12. It is lso provided in the nnexes to the budget. In generl, Centrl government debt is continuously updted nd the updted figures re vilble on the web site of the Ministry of Finnce http://www.mf.gov.si/slov/tekgib/vl_dolg.htm (in Slovenin)/ (www.gov.si/mf/ngl/tekgib/vl_dolg.htm (in English)). Peer Reviewer One Peer Reviewer Two 34. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. Budget memorndum (Prorčunski memorndum): http://www.vld.si/index.php?vie=cnt&gr1=dlovld&gr2=vlpro (in Slovenin) See Budget Memorndum, p. 12. Peer Reviewer One Peer Reviewer Two 32
Comprehensiveness 35. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on extr-budgetry funds?. Yes, extensive informtion on extr-budgetry funds is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key extr-budgetry funds, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on extr-budgetry funds is not presented. Proposl for finncil plns for socil security funds, other public funds nd governmentl gencies (Predlog finnčnih nčrtov skldov socilneg zvrovnj, jvnih skldov in gencij z obrzložitvmi): http://www.iussoftwre.si/bze/poro/index.htm; on-line version of Ntionl Assembly's Gzette - for registered users only (in Slovenin) b Documenttion which presents informtion on extr-budgetry funds is vilble in Ntionl Assembly's Gzette (printed or on-line version).the budget documents provide informtion on the mjor extr-budgetry funds, but omit dt on some smller extr-budgetry funds, the extr-budgetry (own-revenue) ctivities of government orgniztions, nd some public enterprises engged in government ctivities. The mounts excluded hve been estimted to be in the rnge of 2 percent of GDP. Peer Reviewer One Peer Reviewer Two 33
36. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on intergovernmentl trnsfers?. Yes, extensive informtion on intergovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key intergovernmentl trnsfers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on intergovernmentl trnsfers is not presented. Executive s Budget Proposl (Predlog prorčun - Obrzložitev posebneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Proposl for finncil plns for socil security funds, other public funds nd governmentl gencies (Predlog finnčnih nčrtov skldov socilneg zvrovnj, jvnih skldov in gencij z obrzložitvmi): http://www.iussoftwre.si/bze/poro/index.htm; on-line version of Ntionl Assembly's Gzette - for registered users only (in Slovenin) Extensive informtion on intrgovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. Peer Reviewer One Peer Reviewer Two 34
37. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on trnsfers to public corportions?. Yes, extensive informtion on trnsfers to public corportions is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key trnsfers to public corportions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on trnsfers to public corportions is not presented. Executive s Budget Proposl (Predlog prorčun - Obrzložitev posebneg del prorčun): http://www.gov.si/mf/slov/prorcun/priprv_prorcun.htm (in Slovenin) Extensive informtion on trnsfers to public corportions is presented, including both nrrtive discussion nd quntittive estimtes. Peer Reviewer One Peer Reviewer Two 38. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on qusi-fiscl ctivities?. Yes, extensive informtion on qusi-fiscl ctivities is presented, including both nrrtive discussion nd, where possible, quntittive estimtes. b. Yes, informtion is presented, highlighting key qusi-fiscl ctivities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on qusi-fiscl ctivities is not presented. d Informtion on stte id nd subsidies is prepred s prt of he government's obligtions for the EU, but these documents re not included in budget documenttion s defined for the purposes of the questionnire. Peer Reviewer One Peer Reviewer Two 35
39. Does the executive's budget or ny supporting budget documenttion present informtion on finncil ssets held by the government?. Yes, extensive informtion on finncil ssets is presented, including listing of the ssets, discussion of their purpose, nd n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on finncil ssets is not presented. d The informtion is permnently vilble (nd regulrly updted) on the web site of the Ministry of Finnce, but is not included in budget documenttion s defined for the purposes of the questionnire. Peer Reviewer One Peer Reviewer Two 40. Does the executive's budget or ny supporting budget documenttion present informtion on non-finncil ssets held by the government?. Yes, extensive informtion on non-finncil ssets is presented, including listing of the ssets, nd (where possible) n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on non-finncil ssets is not presented. d The informtion is permnently vilble (nd regulrly updted) on the web site of the Ministry of Finnce, but is not included in budget documenttion s defined for the purposes of the questionnire. Peer Reviewer One Peer Reviewer Two 36
41. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on expenditure rrers?. Yes, extensive informtion on expenditure rrers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key expenditure rrers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on expenditure rrers is not presented. d Expenditure rrers do not represent significnt issue; they re converted to debt ccording to ccounting rules. However, lthough rrers re minor issue, they do occur nd there is no specific informtion on this subject. Peer Reviewer One Peer Reviewer Two 42. Does the executive s budget or ny supporting budget documenttion present informtion on contingent libilities (such s government lon gurntees)?. Yes, extensive informtion on contingent libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key contingent libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on contingent libilities is not presented. d The informtion is permnently vilble (nd regulrly updted) on the web site of the Ministry of Finnce, but is not included in budget documenttion s defined for the purposes of the questionnire. Peer Reviewer One Peer Reviewer Two 37
43. Does the executive s budget or ny supporting budget documenttion present informtion on future libilities, such s civil service pensions?. Yes, extensive informtion on future libilities is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key future libilities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on future libilities is not presented. The informtion bout future libilities is not complete. Informtion on future libilities which re set in the lw re lredy included in the budget proposl in relevnt budget ctegories; some informtion is lso included in Budget Memorndum, p.16. b Peer Reviewer One Peer Reviewer Two 38
44. Does the executive s budget or ny supporting budget documenttion provide detils on the sources of donor ssistnce, both finncil nd in-kind?. All sources of donor ssistnce re identified individully. b. At lest two-thirds of, but not ll, sources of donor ssistnce, re identified individully. c. Less thn two-thirds of sources of donor ssistnce re identified individully. d. No sources of donor ssistnce re identified individully. Sloveni does not receive much donor ssistnce, prcticlly the only source of revenue from brod being the EU budget. Resercher s response to this question ws e. Peer Reviewer One A more pproprite response to this question would be c. Although the mount of donor ssistnce, excluding the EU, is modest, there re some smll donors, for instnce to schools nd hospitls nd these re not identified individully. Peer Reviewer Two A more pproprite response to this question would be d, if this informtion is not vilble. Even if donor ssistnce is insignificnt, it should be visible from the budget. In public mny times discussions bout the cquired EU grnts is tking plce nd this wy the residents cnnot double check the mounts of donted funds. Since Sloveni is pying contributions to EU, the residents should hve the opportunity to double check the llownces cquired from the EU (i.e. if EU grnts re considered donor ssistnce). Resercher Response: Whether we consider EU funds s donor ssistnce then the nswer is pproprite, since ll dt on EU funds re vilble. Whether we tke into ccount other smller donors, s Peer Reviewer One comments (for exmple individul donors to hospitls) then they re not included in centrl government budget, since they re bsed on privte greement between the donor nd receiver. In this cse c is pproprite. I suggest tht we retin with e. In this cse "" is then pproprite, since there re ggregted nd detiled dt (t the level of ministries nd gencies) bout EU funds. Dt from the EU funds re n integrl prt of the budget: Encted Budget (Sprejeti prorčun) http://www.gov.si/mf/slov/prorcun/sprejeti_prorcun.htm (in Slovenin): -Generl prt (Splošni del) / Explntion of generl prt (Obrzložitev splošneg del prorčun) -Specil prt (Posebni del) / Explntion of generl prt (Obrzložitev posebneg del prorčun) IBP IBP editors chose nswer, to mintin consistency with the criteri used for selecting nswers cross countries. 39
45. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on tx expenditures?. Yes, extensive informtion on tx expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key tx expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on tx expenditures is not presented. d Informtion on tx expenditures is covered under Stte Aid reporting which is not prt of the budget documenttion s defined for the purposes of the questionnire. Peer Reviewer One Peer Reviewer Two 46. Does the executive s budget or ny supporting budget documenttion identify ll ermrked revenues?. All ermrked revenues re identified individully. b. At lest two-thirds of, but not ll, ermrked revenues re identified individully. c. Less thn two-thirds of ermrked revenues re identified individully. d. No ermrked revenues re identified individully. Executive s Budget Proposl: http://www.mf.gov.si/slov/prorcun/priprv_prorcun.htm#1 (in Slovenin) Ermrked revenues re not common type of government revenues. The ones tht exist (for exmple socil security contribution for unemployment insurnce pid to the centrl government budget) re identified individully mong the other budget revenues. Others, which re collected by indirect budget users (schools, hospitls, universities nd utonomous institutions/gencies), re recorded in the Bulletin of Government Finnce, not in the Executive Budget. b Peer Reviewer One Peer Reviewer Two 40