Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE POLAND 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: Wojciech Misiąg Orgniztion: Gdńsk Institute for Mrket Economics (Instytut Bdń nd Gospodrką Rynkową) Wrsw Brnch Address: Kołobrzesk 16, Wrszw (Wrsw) Telephone: +48 22 6518660 E-mil: misig@ibngr.edu.pl or misig@ster.pl 2
Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE POLAND 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... 32 The Budget Nrrtive & Performnce Monitoring... 42 Additionl Key Informtion for Budget Anlysis & Monitoring... 47 Section Three: The Budget Process... 56 Executive s Formultion of the Budget... 57 Legisltive Approvl of the Budget... 61 Executive s Implementtion of the Budget... 65 Yer-end Report nd the Supreme Audit Institution... 76 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 2008 Budget Summry N/A Executive s Budget Proposl 2008 Supporting Budget Documents 2008 Citizens Budget N/A Encted Budget 2007 In-Yer Reports 2007 Mid-Yer Report 2007 Yer-End Report 2006 Audit Report 2006 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 Budget Document One in Support of the Executive s Budget Proposl Budget Document Two in Support of the Executive s Budget Proposl Full Title, Dte, nd Internet Link "Złożeni projektu budżetu pństw n rok 2008" (Assumptions to the drft stte budget 2008) - vilble only in Polish http://www.mf.gov.pl/_files_/ktulnoci/2007/06/zloze ni_bp2008_12_06_2007.pdf Not Produced "Drft Stte Budget for the yer 2008" (vilble only in Polish) http://www.mf.gov.pl/dokument.php?const=5&dzil=32 &id=94940 or http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88 D4BC12573670047CBFF/$file/2178- ustw%20bud%c5%bcetow.pdf "Drft Stte Budget for the yer 2008. Explictions" (vilble only in Polish) http://www.mf.gov.pl/dokument.php?const=5&dzil=32 &id=94940 Opinions on the drft budgets of the non-government bodies, included to the drft stte budget for the yer 2008 (vilble only in Polish) http://www.mf.gov.pl/dokument.php?const=5&dzil=32 &id=94940 (strting from pge 371) Avilble lso s the seprte document in: http://www.mf.gov.pl/dokument.php?const=5&dzil=32 &id=94940 [According to the Lw of 25 November 2005 on Public Finnce, the Minister of Finnce "includes" to the drft stte budget the drft budgets of the stte institutions independent from the Council of Ministers (e.g. judiciry, Chncellery of the President of Polnd, chncelleries of both houses of the Prliment, Supreme Chmber of Control, nd some others). The Council of Ministers is obliged to provide the opinions on these drft budgets] 6
Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget Encted Budget In-Yer Reports Mid-Yer Review Yer-End Report Audit Report Other Documents Relevnt Ministries & Deprtments The strtegy of mnging the public debt in the yers 2008 2010 (vilble only in Polish) http://www.mf.gov.pl/dokument.php?const=5&dzil=32 &id=94940 Not Produced "Stte budget for the yer 2007" (vilble only in Polish) http://www.mf.gov.pl/dokument.php?const=5&dzil=32 &id=66601 Opertionl reports on the execution of the stte budget (monthly, relesed c 40 dys fter the reported period, vilble only in Polish) http://www.mf.gov.pl/dokument.php?const=5&dzil=35 &id=69969 Preliminry monthly reports (relesed c 15 dys fter the reported period, vilble only in Polish) http://www.mf.gov.pl/index.php?const=5&dzil=34&wys w=5&sub=sub1 Produced, but publicly vilble only on request in the Ministry of Finnce nd Prlimentry Budget Commission "Report on the execution of the Stte Budget 2006" http://www.mf.gov.pl/index.php?const=5&dzil=36&wys w=2&sub=sub1 "Anlysis of the execution of the stte budget nd execution of the ssumptions of monetry policy, Supreme Chmber of Control http://bip.nik.gov.pl/pl/bip/nliz_budzet/2007136 Audit reports concerning the execution of the stte budget in seprte budgetry prts (ministries, other stte power bodies) http://bip.nik.gov.pl/pl/bip/nliz_budzet/2007136 Council of Ministers, Performnce-bsed budget Deprtment Ministry of Finnce, Stte Budget Deprtment Supreme Chmber of Control, Budget nd Finnce Deprtment 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 Yes 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 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 NA Yes Yes NA 2. Advnce notifiction of relese is sent to users, No No NA No No NA medi 3. Relesed to public sme dy s officil relese to medi Yes Yes NA Yes Yes NA 4. Avilble on the Internet free of chrge Yes Yes NA Yes Yes NA 5. Free print copies vilble, limited distribution No No NA No No NA 6. Free print copies vilble, mss distribution No No NA No No NA 7. Redily vilble outside cpitl nd/or big cities + Yes Yes NA Yes Yes NA 8. Written in more thn one No No NA No No NA lnguge 9. News conference is held to discuss relese Yes Yes NA No No 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 Yes request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) 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 No No No No No 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 No Yes Yes 5. Free print copies vilble, limited distribution No No No No No 6. Free print copies vilble, mss distribution No No No No No 7. Redily vilble outside cpitl/big cities + Yes Yes No Yes Yes 8. Written in more thn one lnguge No No No No No 9. News conference is held to discuss relese No No No No No + 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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl In some cses the expenditures of one stte gency re divided into two or more "budgetry prts, shown seprtely - e.g. in the Ministry of Finnce the dministrtive budget of the Ministry is seprted from the "generl expenditures, like the subsidies for the self-government units or stte debt servicing Peer Reviewer One Correct Peer Reviewer Two 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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl Peer Reviewer One Correct Peer Reviewer Two 11
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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl Since 2007 the expenditures relted to the progrms finnced prtilly by the EU re clssified to the seprte "clss" of economic clssifiction. It mens, tht in prctice the economic clssifiction of these expenditures becme unknown. In the drft budget 2008 the expenditures relted to the progrms supporting by the EU constitute c 15% of the budget expenditures. Peer Reviewer One Correct Peer Reviewer Two A more pproprite response to this question would be. Not ll, but most of the expenditures re clssified by economic clssifiction, see ppendix 2 to the Executive's Budget Proposl c Resercher Response: I suggest the nswer should remin s I indicted in the questionnire, c. I chose my nswer becuse in 2007 new column FEU Projects co-finnced by the EU ws dded, demolishing the economic clssifiction of budget expenditure. Since 2007 the investment expenditure not only in the CAP column, but prtilly in CAP column, nd prtilly in FEU column. Also the expenditure clssified until 2006 s BEN nd CEX cn now pper in the column FEU. Finlly, we cnnot for exmple clculte the totl mount of stte budget expenditure for investments. It mens tht the chnges introduced in 2007 mde the stte budget less trnsprent. It is lso importnt, tht: 1) in 2007 the expenditure clssified s FEU constituted lmost 10% of overll stte budget expenditure, nd tht mjority of investment expenditure ws clssified s FEU, nd not s CAP ; 2) more thn 5% of expenditure ws clssified s budgetry reserves (contingency funds) the economic clssifiction of budgetry reserves determined in the encted stte budget should be treted only s preliminry one nd cn be esily chnged by the executive during the fiscl yer. IBP IBP editors chose nswer, c to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl The prt of the "chpters" of the progrm clssifiction encompsses ll expenditures of the specified stte gency, nd not the expenditures for individul progrm. In some cses such system of clssifiction is used for the gencies with strongly differentited tsks. Peer Reviewer One Correct 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). According to the lw on public finnce only the estimtes of mcroeconomic prmeters should be presented in the explntory notes to the executive's budget proposl. b Peer Reviewer One Correct 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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl, see ppendices 11, 15 nd 16 Some informtion re presented for the multi-yer investment progrms nd for the progrms co-finnced by the EU, but there re not complete multi-yer estimtes for ny "dimension" of budgetry clssifiction. The multi-yer estimtes for the ggregte expenditure re not presented. c Peer Reviewer One Correct Peer Reviewer Two A more pproprite response to this question would be d. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire, c. I chose my nswer becuse there re three types of multi-yer progrms presented in more detiled form in the stte budget: multi-yer investments, multi-yer progrms estblished by the government decision or by the prlimentry ct, so-clled opertionl progrms, co-finnced by the EU funds. All expenditure for multi-yer investments re ex definitione the cpitl expenditure nd they re not presented in more detiled form in the stte budget we hve only, the cumultive ceilings for the seprte yers of the multi-yer investments (see ppendix 6 to the stte budget for 2007). It lso pplies to the multi-yer progrms (see ppendix 12). The expenditure for the opertionl progrms is presented in the stte budget in much more detiled mnner. The expenditure connected with specific opertionl progrms is divided, for ech yer of the progrm, into the priorities (functions) nd ctions (sub-functions). In ddition, the structure of finncing is presented for ech opertionl progrm. IBP IBP editors chose nswer, c to mintin the consistency of the ssumptions used in selecting nswers cross the countries 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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 1 to the Executive's Budget Proposl http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 29 36 All txes nd ll more importnt titles of non-tx revenues re shown seprtely. In ddition, the brekdown of the revenues into the dministrtive units collecting the budget revenues, is presented. Peer Reviewer One Correct 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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl, see ppendix 1; http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 36 43 Peer Reviewer One Correct 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). See comment to the question 5. b Peer Reviewer One Correct 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 See comment to the question 5. Peer Reviewer One Correct 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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl, see ppendix 3; http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 263 268 (chpter VII), pges 381 429 of the PDF file (The strtegy of mnging the public debt in the yers 2008 2010) The detiled dt on the government's (Stte Tresury's) debt is presented in "The Strtegy of mnging the public debt" (supporting document 3). Peer Reviewer One Correct 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). http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl, see ppendix 2, pges 2/33 nd 2/34 (budgetry prts 78 nd 79); http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 72 77 The interest pyments on the internl nd foreign debt re the prt of budget expenditures. They re lso described in the supporting document 1 (pges 72 77). Peer Reviewer One Correct 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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 263 268 (chpter VII), pges 381 429 of the PDF file (The strtegy of mnging the public debt in the yers 2008 2010) http://www.mf.gov.pl/dokument.php?const=5&dzil=590&id=70509 The composition of the debt is presented in the supporting document 3 ("Strtegy"). In ddition, the Ministry of Finnce publishes comprehensive monthly reports on the public debt nd Stte Tresury debt. Peer Reviewer One Correct 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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 7 16 (chpter I), pge 362 in the PDF file (Tble 1 Bsic Mcroeconomic Indictors) The vlues of the bsic mcroeconomic prmeters for 2008 2010 re presented. Peer Reviewer One Correct Peer Reviewer Two 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. d Peer Reviewer One Correct Peer Reviewer Two 19
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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf c In the supporting documents 1 there is the informtion bout the chnges in expenditures resulting from the legisltive chnges, but in generl the impct of the legisltive chnges is not estimted. Peer Reviewer One Correct Peer Reviewer Two 20
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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pge 28 See previous question. The legisltive chnges influencing the budget revenues re described, but without the quntittive estimtion of their impct. Peer Reviewer One Correct c Peer Reviewer Two A more pproprite response to this question would be d. In generl, informtion on the impct of policy proposls on revenues is not presented, except for one sentence (Explntory note, pge 28). It refers to the policy fields where some chnges in legl cts will be introduced. There is no informtion on the impct of theses chnges. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire, c. I chose my nswer becuse I gree with Peer Reviewer 2, tht the informtion provided by the government is not sufficient to fully understnd the impct of government policy on the budget revenue. However, the nswer d is s I understnd pproprite only in cse of lck of ny informtion describing the effects of government policy. So, in cse of Polnd the proper nswer is close to d, but it is still c. IBP IBP editors chose nswer, c to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 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. d Only the figures from the 2007 budget (including chnges mde fter the enctment of the stte budget) re used s the bsis for comprisons. Peer Reviewer One Correct Peer Reviewer Two 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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pge 369 in the PDF file Peer Reviewer One Correct Peer Reviewer Two 22
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. In generl, the estimtes for BY-1 re not presented in the executive's budget proposl. In the previous yers the detiled estimtes for BY-1 were presented in the explntory notes (supporting document 1). In the supporting document 1 for the 2008 budget there re no such estimtes, or more precisely such estimtes re presented only for few selected items. Resercher s response to this question ws c. Peer Reviewer One Correct Peer Reviewer Two A more pproprite response to this question would be http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pge 48 Resercher Response: I suggest the nswer should be chnged s suggested by Peer Reviewer two. 1. The document the reviewer hs cited is the rt of the supporting documents for the drft stte budget for 2008 (note tht Internet link cited by Peer Reviewer 2 is the sme s shown for Executive s Budget Proposl on the pge 6 of the questionnire). 2. I understood tht the nswer is pproprite only when the estimtes for BY-1 re presented for ll items of the expenditure side of the stte budget. The tble indicted by the Peer Reviewer 2 contins estimtes for BY-1 for ll ggregted groups of expenditure. It mens tht in the supporting document 1 we hve informtion bout BY-1 estimtes for the ggregted items covering 100% of expenditure. So, if more detiled estimtes for BY-1 re not necessry to fulfill the criteri for nswer, I propose to ccept the proposl of Peer Reviewer 2. IBP IBP editors chose nswer, to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 23
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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl see nnexes 6 nd 12 c Some informtion for the BY-1 re presented only for multi-yer investment progrms nd for the progrms supported by the EU. Peer Reviewer One Correct Peer Reviewer Two 24
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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 366 369 in the PDF file In generl, if the estimtes for BY-1 re presented, they re bsed on the opertionl report for July or August Peer Reviewer One Correct c Peer Reviewer Two A more pproprite response to this question would be. All BY-1 estimtes hve been updted from the originl encted levels; however in some cses there is no need to chnge the originl level. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire, c. I chose my nswer becuse it is true, tht the BY-1 (2007) estimtes presented in the tble on pge 369 of explntory notes for stte budget 2008 (indicted by the Peer Reviewer 2) visibly differ from the corresponding dt from the encted budget. However, if we compre the dt from the tble in explntory notes with dt in so-clled opertionl report for July 2007 (dted September 3, 2007 lst opertionl report published before the dte of submission of the drft budget to the Prliment) we see, tht the estimtes in the explntory notes cnnot be treted s reflecting six or more months of ctul expenditure. In generl, the estimtes presented in the explntory notes re bsed on the mended budget nd not on the opertionl reports. IBP IBP editors chose nswer, c to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 25
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). b Peer Reviewer One Correct 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. c http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl - see nnex 7 Such informtion is presented only for the progrms supported by the EU, excluding the pre-ccession funds. Peer Reviewer One Correct Peer Reviewer Two 26
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 See the comment bove. Peer Reviewer One Correct 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. d Peer Reviewer One Correct Peer Reviewer Two In most cses, prior-yer dt re djusted to be comprble, however in cse of performnce (or progrm) budget, the comprisons re not possible t the moment due to implementtion process nd constnt chnces in the performnce budget clssifiction. 27
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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 28 36 The dt for BY-1 nd BY-2 re presented in those prgrphs of the supporting document 1, where the seprte types of revenues re described. Peer Reviewer One Correct 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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 36 43 See the comment to the question 27 Peer Reviewer One Correct Peer Reviewer Two 28
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. The bsis for the revenues estimtes isn't explicitly described in the budget documenttion. As principle, the revenue estimtes re bsed on the opertionl report for July of BY-1 (lst opertionl report published before the end of September). Peer Reviewer One Correct 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). http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 28 43 The dt for BY-2 re presented see the comments to the questions 27 nd 28 Peer Reviewer One Correct Peer Reviewer Two 29
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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 28 43 See the comment to the questions 27 nd 28 Peer Reviewer One Correct 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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 28 43 See the comment to the question 27 Peer Reviewer One Correct Peer Reviewer Two 30
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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 426 428 of the PDF file ("The strtegy of mnging the public debt in the yers 2008 2010") http://www.mf.gov.pl/dokument.php?const=5&dzil=590&id=70515 "The Strtegy" contins the ctul dt on the Stte Tresury debt nd the whole public debt for BY-3, BY-2 nd BY-1. The time series published monthly by the Ministry of Finnce contin the dt for the period 1997 2007 Peer Reviewer One Correct 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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 426 428 of the PDF file ("The strtegy of mnging the public debt in the yers 2008 2010") http://www.mf.gov.pl/dokument.php?const=5&dzil=590&id=70515 Peer Reviewer One Correct Peer Reviewer Two 31
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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl see nnexes 4, 5 nd 13 http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 219 256 (chpter V, prgrphs 5 nd 6) The executive's budget contins (s its obligtory prt) the finncil plns (seprted from the "proper" stte budget) for ll stte pproprited funds (seprtely for ech fund), the budget enterprises (three ggregted plns for three types of such extr-budgetry units) nd for selected self-finncing stte gencies. All these plns re lso described in the supporting document 1.There re not significnt chnges (between 2006 nd 2007) in the mnner of presenttion (in the supporting documents for the drft stte budget) the ctivity nd finnce of extrbudgetry funds, but in my opinion more informtion concerning plnned performnce of these funds should be presented. Peer Reviewer One Correct Peer Reviewer Two 32
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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl see nnex 2 (budgetry prt 82 pge 2/34) nd nnex 8 http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pge 41 (chpter IV, prgrph 5.6), pges 49 64 (chpter V, prgrphs 1.1 nd 1.2) The executive's budget contins the informtion concerning ll trnsfers between the centrl government nd the self-government units, i.e.: generl subsidies, pproprited subsidies for investment nd non-investment purposes, contributions pid by the "richest" self-government units to the stte budget. All these trnsfers re described in the supporting document 1. Peer Reviewer One Correct Peer Reviewer Two 33
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. http://www.mf.gov.pl/dokument.php?const=5&dzil=32&id=77383, ppendix 2 to the Executive's Budget Proposl see nnex 9 http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 110 134 c Peer Reviewer One Correct Peer Reviewer Two 34
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. Any of such qusi-fiscl opertions like: - finncing the ctivity of public helth cre institutions by the growing pyment rrers, - finncing the privtiztion costs by the stte-owned compnies, - finncing the costs of dministering the selected Stte Tresury pproprited funds by the stte-owned Bnk Gospodrstw Krjowego (Bnk of Ntionl Economy), - non-pid overtime of the civil servnts nd other stff in the ministries, - co-finncing of delegted government s tsks by the self-government units, - finncing ptients mels in the hospitls by the ptients or by their fmilies (formlly the mels should be finnced by the hospitls), - qusi-credits (being in fct the subsidies) from the stte pproprited funds, re not described in the budgetry documents. d Peer Reviewer One Correct Peer Reviewer Two In my opinion d should sty or could be chnged to e becuse there re lmost no qusi-fiscl ctivities. Resercher Response: I suggest the nswer should remin s I indicted in the questionnire, d. IBP IBP editors chose nswer, d to mintin the consistency of the ssumptions used in selecting nswers cross the countries. 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. http://www.msp.gov.pl/dokumenty/2-338.pdf d Informtion on finncil nd non-finncil ssets held by the government (more precisely by the Stte Tresury) is published yerly by the Ministry of the Stte Tresury. The reports of the Ministry of the Stte Tresury re relesed in October of December nd re not the prt of the budgetry documenttion. Peer Reviewer One Correct 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. http://www.msp.gov.pl/dokumenty/2-338.pdf d See the comment to the question 39 Peer Reviewer One Correct 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. http://ork.sejm.gov.pl/druki5k.nsf/0/c7fcca2999f88d4bc12573670047cbff/ $file/2178-uzsdnienie.pdf, pges 426 428 of the PDF file ("The strtegy of mnging the public debt in the yers 2008 2010") The expenditure rrers of the stte gencies re treted s the prt of the Stte Tresury debt nd presented in the supporting document 3. Peer Reviewer One Correct Peer Reviewer Two 37