Open Budget Survey 2017

Open Budget Survey 2017 Questionnaire Timor-Leste (Portuguese) January 2018

(http://internationalbudget.org/) COUNTRY QUESTIONNAIRE: TIMOR-LESTE PBS-1: What is the fiscal year of the PBS evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year in the following format: FY YYYY or FY YYYY-YY. Answer: FY 2017 Sources: Timor-Leste PFA Article 11 stated The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose. Comments: Researcher: No PBS has been published by the Government of Timor-Leste with Comments Comments: Sim, este documentos não existe. Mas o Governo de Timor Leste tem outro docomento semilhar com esta assunto que partilhar sobre panorama económica, estimação envelope fiscal agregado, prioriedade nacional liga com plano estratégico desenvolvimento. Researcher response: I disagree with the MoF's clam. The government only presents powerpoint slides at the Jornada Orçamental. This is not sufficient as a PBS. The slides are not made available on the MoF website, but we uploaded them on our website: http://laohamutuk.org/econ/oge17/jornadaorsamentaismfpres16m (http://laohamutuk.org/econ/oge17/jornadaorsamentaismfpres16may2016te.pdf) PBS-2: When is the PBS made available to the public? a. (100) At least four months in advance of the budget year, and at least one month before the Executive s Budget Proposal is introduced in the legislature b. (67) At least two months, but less than four months, in advance of the budget year, and at least one month before the Executive s Budget Proposal is introduced in the legislature c. (33) Less than two months in advance of the budget year, but at least one month before the Executive s Budget Proposal is introduced in the legislature d. (0) The PBS is not released to the public, or is released less than one month before the Executive s Budget Proposal is introduced to the legislature Sources: No PBS has been published by the Government of Timor-Leste with Comments Comments: Sim, este documento não existe. Mas o Governo Timor Leste tem outro docomento (Jornada Orçamentál) que semilhar com esta assunto respeitavamente pergunta anterior sempre realizar no mês de maio. PBS-3a: If the PBS is published, what is the date of publication of the PBS? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. If the document is not published or not produced, please mark this question n/a.

Answer: n/a Sources: No PBS has been published by the Government of Timor-Leste with Comments Comments: Este documento não existe, mas o Governo têm outro documento (Jornada Orçamentál) que semilhar com esta assunto, normalmente públicar dentro o mês de Maio PBS-3b: In the box below, please explain how you determined the date of publication of the PBS. If the document is not published at all, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a PBS-4: If the PBS is published, what is the URL or weblink of the PBS? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. If the document is not published at all, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a PBS-5: If the PBS is published, are the numerical data contained in the PBS available in a machine readable format? a. Yes, all of the numerical data are available in a machine readable format b. Yes, some of the numerical data are available in a machine readable format c. No d. Not applicable Sources: No PBS has been published by the Government of Timor-Leste Comments: Researcher: n/a

PBS-6a: If the PBS is not publicly available, is it still produced? a. Produced but made available online to the public too late (published after the acceptable time frame) b. Produced but made available only in hard copy or soft copy (not available online) c. Produced for internal purposes/use only d. Not produced at all e. Not applicable (the document is publicly available) Sources: No PBS has been produced by the Government of Timor-Leste Comments: Researcher: not produced PBS-6b: If you selected option c or d in question PBS-6a above, please specify how you determined whether the PBS was produced for internal use only, versus not produced at all. If option a, b, or e was selected in question PBS-6a, researchers should mark this question n/a. Answer: Production of a PBS is not a legal obligation for the Government. The Government does produce a document containing the fiscal envelope and budget ceilings, approved by the Council of Ministers. It also holds a workshop (Jornadas Orcamentais) with ministries and other actors to discuss the upcoming budget. This document is not always made publicly available, however, and these mechanisms are usually closed for public participation. Comments: Researcher: On 2016 Jornada Orçamental, see: http://noticias.sapo.tl/portugues/lusa/artigo/20727342.html (http://noticias.sapo.tl/portugues/lusa/artigo/20727342.html) Even Government has presented some information related to the macro-economic issue on Timor-Leste during the Yellow Road Workshop or Jornada Orcamental, but its only show on a power point presentation. The Government should produce a jornada Orcamental document as and publish it. with Comments Comments: It should be noted that even if the PBS is not a legal obligation as such, governments may chose to prepare and publish such documents. with Comments Comments: Não, este documento não existe, mas o Governo têm outro documento (Jornada Orçamentál) que semilhar com esta assunto, normalmente públicar dentro o mês de Maio Researcher response: The government only produces some powerpoint slides in May. These are not available on the Ministry's website. PBS-7: If the PBS is produced, please write the full title of the PBS. If the document is not produced at all, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a with Comments Comments: Sim, este documento não existe, mas o Governo têm outro documento que semilhar com esta assunto com titulo Jornada Orçamentál

PBS-8: Is there a citizens version of the PBS? a. Yes b. No Answer: b. Comments: Researcher: n/a EBP-1a: What is the fiscal year of the EBP evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year in the following format: FY YYYY or FY YYYY-YY. Answer: FY 2017 Sources: Timor-Leste's Budget and financial management law Article 3.6 states: The financial year coincides with the calendar year Comments: Researcher: The Budget proposal is prepared by the Government. EBP-1b: When is the EBP submitted to the legislature for consideration? Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. Answer: 13 October 2016 Sources: http://laohamutuk.org/econ/oge17/16oge17.htm#proposal (http://laohamutuk.org/econ/oge17/16oge17.htm#proposal) Comments: Researcher: Budget and Financial Management Law (No. 13/2009) requires that the Government presents its proposed budget to Parliament by 15 October. with Comments Comments: In the comment box it would be important to refer to Article 30 of the Budget and Financial Management Law which provides the deadline for submission of the annual budget law to the parliament. EBP-2: When is the EBP made available to the public? a. (100) At least three months in advance of the budget year, and in advance of the budget being approved by the legislature b. (67) At least two months, but less than three months, in advance of the budget year, and in advance of the budget being approved by the legislature c. (33) Less than two months in advance of the budget year, but at least in advance of the budget being approved by the legislature d. (0) The EBP is not released to the public, or is released after the budget has been approved by the legislature Answer: b. (67)

Sources: TL Budget and Financial Management Law stated that The Government shall present to the National Parliament by the 15 October the draft Budget Law for the following financial year. Comments: Researcher: For FY 2017, the EBP was submitted to Parliament on 13 October 2016. EBP-3a: If the EBP is published, what is the date of publication of the EBP? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. If the document is not published or not produced, please mark this question n/a. In the comment boxes below, researchers should also list any supporting documents to the EBP and their date of publication. Answer: 13 October 2016 Sources: The 2017 EBP was published at the same time as it was submitted to the Parliament. TL Budget and Financial Management Law Article 11 stated that The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose. EBP-3b: In the box below, please explain how you determined the date of publication of the EBP. If the document is not published at all, researchers should mark this question n/a. Answer: As a budget monitoring organization, we follow the whole budget process in Timor-Leste. We regularly communicate with the Ministry of Finance, and we regularly check the MoF website. Sources: http://laohamutuk.org/econ/oge17/pngoventregaoje2017-13oct20 (http://laohamutuk.org/econ/oge17/pngoventregaoje2017-13oct2016te.pdf) (official communiqué originally taken from Parliament's website) Comments: Researcher: On La'o Hamutuk website http://laohamutuk.org/econ/oge17/16oge17.htm#proposal (http://laohamutuk.org/econ/oge17/16oge17.htm#proposal) we record all details of the budget proposal submission process. EBP-4: If the EBP is published, what is the URL or weblink of the EBP? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. If the document is not published at all, researchers should mark this question n/a. In the comment boxes below, researchers should also list any supporting documents to the EBP and their URL or weblink. Answer: http://laohamutuk.org/econ/oge17/16oge17.htm#docs (http://laohamutuk.org/econ/oge17/16oge17.htm#docs) (scroll down to "Proposed 2017 State Budget books") The links in Government website have been replaced by the Enacted Budget links: https://www.mof.gov.tl/category/documents-and-forms/budget-d (https://www.mof.gov.tl/category/documents-and-forms/budgetdocuments/budget-current/?lang=en) Sources: La'o Hamutuk downloads and reposts all docs on their website: http://laohamutuk.org/econ/oge17/16oge17.htm#proposal (http://laohamutuk.org/econ/oge17/16oge17.htm#proposal) Referred to TL PFA Article 11: The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose.

EBP-5: If the EBP is published, are the numerical data contained in the EBP or its supporting documents available in a machine readable format? a. Yes, all of the numerical data are available in a machine readable format b. Yes, some of the numerical data are available in a machine readable format c. No d. Not applicable Answer: c. Sources: All of the data on EBP is in pdf format. Comments: Researcher: So far, only pdf format is available for people, even few years ago, we asking to the Government to provide some budget material on excel format to help people for quick analysis. with Comments Comments: Sim, todo documentos públicar com PDF e não públicar com exe/word, razão é para evitar mudanças de informação no documentos EBP-6a: If the EBP is not publicly available, is it still produced? a. Produced but made available online to the public too late (published after the acceptable time frame) b. Produced but made available only in hard copy or soft copy (not available online) c. Produced for internal purposes/use only d. Not produced at all e. Not applicable (the document is publicly available) Answer: e. Comments: Researcher: n/a EBP-6b: If you selected option c or d in question EBP-6a above, please specify how you determined whether the EBP was produced for internal use only, versus not produced at all. If option a, b, or e was selected in question EBP-6a, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a

EBP-7: If the EBP is produced, please write the full title of the EBP. If the document is not produced at all, researchers should mark this question n/a. If there are any supporting documents to the EBP, please enter their full titles in the comment box below. Answer: State Budget 2017 (English) Orçamento Geral do Estado para 2017 (Portuguese) Sources: The Timor Leste Public Finance Act (Law No. 13/2009 Budget and Financial Management), Article 3.1 states that The State Budget is annual. Also Article 3.6 says: The financial year coincides with the calendar year. EBP-8: Is there a citizens version of the EBP? a. Yes b. No Answer: b. Sources: So far no Citizens version from EBP has been published Public Finance Act (Law 13/2009 Budget and Financial Management), Article 11 says that "The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose." This could be interpreted to mean that there should be a Citizens' version of the EBP. EB-1a: What is the fiscal year of the EB evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year in the following format: FY YYYY or FY YYYY-YY. Answer: FY 2016 Sources: Constitution Art. 145.º (Orçamento Geral do Estado) says: 1. O Orçamento Geral do Estado é elaborado pelo Governo e aprovado pelo Parlamento Nacional. Comments: Researcher: The original 2016 Enacted Budget was used for this section, even though in 2016 there was a rectification budget covering the "Infrastructure Fund" only. EB-1b: When was the EB approved (enacted) by the legislature? Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016.

Answer: 8 January of 2016 Sources: See the President letter of veto to 2016 State Budget at http://www.laohamutuk.org/econ/oge16/veto/presletter29dec201 (http://www.laohamutuk.org/econ/oge16/veto/presletter29dec2015pt.pdf) General State Budget Law No. 1/2016 as published in the Official Gazette (Port.), 14 Jan 2016http://www.laohamutuk.org/econ/OGE16/OJE16JR14Jan2016pt.pdf (//www.laohamutuk.org/econ/oge16/oje16jr14jan2016pt.pdf) http://timor-leste.gov.tl/?p=14259&lang=en (http://timor-leste.gov.tl/? p=14259&lang=en) (Constitution Art. 145.1: O Orçamento Geral do Estado é elaborado pelo Governo e aprovado pelo Parlamento Nacional. ) Comments: Researcher: The budget was approved on 18 of December, but Parliament held an extraordinary plenary session on 8 January 2016 to address the Presidential veto. with Comments Comments: The sources box should contain reference to the actual date of enactment of the EB. The current reference the legislative provision which does not support the answer to the question. EB-2: When is the EB made available to the public? a. (100) Two weeks or less after the budget has been enacted b. (67) Between two weeks and six weeks after the budget has been enacted c. (33) More than six weeks, but less than three months, after the budget has been enacted d. (0) The EB is not released to the public, or is released more than three months after the budget has been enacted Answer: c. (33) Sources: http://timor-leste.gov.tl/?p=14317&lang=en (http://timor-leste.gov.tl/?p=14317&lang=en) Comments: Researcher: As the President vetoed the budget approved in December 2015, the Parliament held an extraordinary plenary session on 8 January to discuss and vote again. EB-3a: If the EB is published, what is the date of publication of the EB? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. If the document is not published or not produced, please mark this question n/a. Note that the date of publication is not necessarily the same date that is printed on the document. Answer: 04 March 2016 Sources: TL PFA Article 11 stated The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose. Comments: Researcher: It was published almost eight weeks after extraordinary plenary held by Parliament to vote against President veto. Opinion: Disagree Suggested answer: Without the necessary evidence/source it is not possible to determine the answer. Comments: There is no evidence cited to support the answer. The sources box contains reference the legislative provision biding the government to publish the EB which is not relevant to the question. Note that the acronym provided for the legislation is not explained and does not correspond to the formal title of the law... No. 13/2009 Budget and Financial Management.

EB-3b: In the box below, please explain how you determined the date of publication of the EB. If the document is not published at all, researchers should mark this question n/a. Answer: As a budget monitoring organization, we follow the whole budget process, from formulation within the executive until promulgation by the President. Sources: We record the date publication in our webpage on 2016 State Budget at http://laohamutuk.org/econ/oge16/15oge16.htm (http://laohamutuk.org/econ/oge16/15oge16.htm) TL PFA (Law 13/2009 Budget and Financial Management) Article 11 : The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose EB-4: If the EB is published, what is the URL or weblink of the EB? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. If the document is not published at all, researchers should mark this question n/a. Answer: https://www.mof.gov.tl/category/documents-and-forms/budget-d (https://www.mof.gov.tl/category/documents-and-forms/budgetdocuments/2016-state-budget/?lang=en) Sources: TL PFA article 11 said The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose Comments: Researcher: We also download the links and reposting in our website EB-5: If the EB is published, are the numerical data contained in the EB available in a machine readable format? a. Yes, all of the numerical data are available in a machine readable format b. Yes, some of the numerical data are available in a machine readable format c. No d. Not applicable Answer: c. Sources: Only pdf format is available Comments: Researcher: No any legal obligation for Government to publish budget document in a machine readable format EB-6a: If the EB is not publicly available, is it still produced? a. Produced but made available online to the public too late (published after the acceptable time frame) b. Produced but made available only in hard copy or soft copy (not available online) c. Produced for internal purposes/use only

d. Not produced at all e. Not applicable (the document is publicly available) Answer: e. Comments: Researcher: n/a EB-6b: If you selected option c or d in question EB-6a above, please specify how you determined whether the EB was produced for internal use only, versus not produced at all. If option a, b, or e was selected in question EB-6a, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a EB-7: If the EB is produced, please write the full title of the EB. If the document is not produced at all, researchers should mark this question n/a. Answer: República Democrática de Timor-Leste State Budget 2016 Approved (English) Orçamento Geral do Estado 2017Aprovado (Portuguese) Sources: https://www.mof.gov.tl/category/documents-and-forms/budget-d (https://www.mof.gov.tl/category/documents-and-forms/budgetdocuments/2016-state-budget/?lang=en) Comments: Researcher: The State Budget is composed with Book 1 (overview), Book 2 (Action Plan) Book 3 (A and B for districts and Oecusse Special Zone), Book 4 (Ministries allocation), Book 5 (Development Partner) and Book 6 (Special Fund) EB-8: Is there a citizens version of the EB? a. Yes b. No Answer: a. Sources: See https://www.mof.gov.tl/wp-content/uploads/2016/03/matadalan_ (https://www.mof.gov.tl/wpcontent/uploads/2016/03/matadalan_170216_final.pdf) TL PFA Article 11 (The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose) Comments: Researcher: This document is only available in Tetum

CB-1: What is the fiscal year of the CB evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year in the following format: FY YYYY or FY YYYY-YY. If more than one Citizens Budget is produced, for each CB please indicate the document the CB simplifies/refers to, and the fiscal year. Answer: FY 2016 Comments: Researcher: CB is only available in Tetum CB-2a: For the fiscal year indicated above, what is the public availability status of the CB. If more than one Citizens Budget is produced, please complete this questions for one of them, specifying in the comment box below which document you are referring to, and in the same comment box which other Citizens Budgets are produced and their public availability status. a. Produced but made available online to the public too late (published after the acceptable time frame) b. Produced but made available only in hard copy or soft copy (not available online) c. Produced for internal purposes/use only d. Not produced at all e. Not applicable (the document is publicly available) Answer: e. Comments: Researcher: n/a CB-2b: If you selected option c or d in question CB-2a above, please specify how you determined whether the CB was produced for internal use only, versus not produced at all. If option a, b, or e was selected in question CB-2a, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a

CB-3a: If the CB is published, what is the date of publication of the CB? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. If the document is not published or not produced, please mark this question n/a. If more than one Citizens Budget is published, please complete this question for one of them, specifying in the comment box below which document you are referring to, and in the same comment box which other Citizens Budgets are produced and their dates of publication. Answer: 04 March 2016 Sources: The CB was published at the same time as all of the 2016 Budget Books. CB-3b: In the box below, please explain how you determined the date of publication of the CB. If the document is not published at all, researchers should mark this question n/a. Answer: As a budget monitoring organization, we monitor all of the budget process, including publication of budget documents. Sources: https://www.mof.gov.tl/wp-content/uploads/2016/03/matadalan_ (https://www.mof.gov.tl/wpcontent/uploads/2016/03/matadalan_170216_final.pdf) Comments: Researcher: We record the date of publication in our webpage http://laohamutuk.org/econ/oge16/15oge16.htm (http://laohamutuk.org/econ/oge16/15oge16.htm) CB-4: If the CB is published, what is the URL or weblink of the CB? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. If the document is not published at all, researchers should mark this question n/a. If more than one Citizens Budget is published, please complete this question for one of them, specifying in the comment box below which document you are referring to, and in the same comment box which other Citizens Budgets are produced and their URL or weblink. Answer: https://www.mof.gov.tl/wp-content/uploads/2016/03/matadalan_ (https://www.mof.gov.tl/wpcontent/uploads/2016/03/matadalan_170216_final.pdf) Sources: The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose Comments: Researcher: its only available in Tetum CB-5: If the CB is produced, please write the full title of the CB. If the document is not produced at all, researchers should mark this question n/a. If more than one Citizens Budget is produced, for each CB, indicate the document the CB refers to and, next to it, its full title.

Answer: República Democrática de Timor-Leste Matadalan ba Orsamentu Geral Estadu 2016 Sources: TL PFA Article 11: The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose Comments: Researcher: Only available in Tetum CB-6: If the CB is produced, please indicate which budget document it corresponds to. If more than one Citizens Budget is produced, please complete this question for one of them, specifying in the comment box below which document you are referring to, and in the same comment box which other Citizens Budgets are produced and which budget documents they simplify. Answer: 2016 Approved State Budget Sources: The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose Comments: Researcher: TL has 6 books, and CB is referred to all of the budget books IYRs-1: What is the fiscal year of the IYRs evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year in the following format: FY YYYY or FY YYYY-YY. Answer: FY 2016 Sources: TL PFA Article 44.1 stated that The Government shall submit to the National Parliament and the Chamber of Auditors of the Administrative, Fiscal, Auditors High Court reports on the progress of the budget concerning the first three, six and nine months of each financial year Comments: Researcher: The IYR for Q1 is in https://www.mof.gov.tl/category/reports/annual-report/quarte (https://www.mof.gov.tl/category/reports/annual-report/quarterly-report/2016-quarterly-report/q1-2016-quarterly-report/?lang=en) and IYR for Q2 in https://www.mof.gov.tl/category/reports/annual-report/quarte (https://www.mof.gov.tl/category/reports/annual-report/quarterlyreport/2016-quarterly-report/q2-2016-quarterly-report/?lang=en) These reports however, were only published in late November 2016, well beyond the legal limit and past the validity date for the OBS methodology. IYRs-2: When are the IYRs made available to the public? a. (100) At least every month, and within one month of the period covered b. (67) At least every quarter, and within one month of the period covered c. (33) At least every quarter, and within three months of the period covered d. (0) The IYRs are not released to the public, or are released more than three months after the period covered Sources: https://www.mof.gov.tl/budget-spending/budget-execution/?lan (https://www.mof.gov.tl/budget-spending/budget-execution/?lang=en) TL PFA Article 44.2 stated that The time limit for delivering the reports indicated in the previous paragraph is two months after the end of the period

covered by the reports. Comments: Researcher: Until Dec 2016, no IYRs were published by the Government since Q2 of 2015. People could follow budget execution through the Transparency Portal (http://budgettransparency.gov.tl/public/index (http://budgettransparency.gov.tl/public/index)), but the portal often has problems and is not accessible. Also, it only provides accumulated totals, and does not allow for analyzing specific periods of time. More recently, a more updated set of budget execution reports has been released, up to the 2nd quarter of 2016: https://www.mof.gov.tl/budget-spending/budgetexecution/?lan (https://www.mof.gov.tl/budget-spending/budget-execution/?lang=en) This does not satisfy the minimum requirements for public availability of IYRs. Opinion: Disagree Suggested answer: a. Comments: Será que o Portal da Transparência pode ser considerado como Relatório Durante o Ano? Se sim, as respostas desta secção devem ser actualizadas. IBP comment: Although the Transparency Portal could be accepted as a IYR, there are two factors limiting its usefulness: (a) it only provides accumulated execution information, so cannot be used to analyze specific periods of time; (b) it is often not functioning properly, as was verified during the research period. IYRs-3a: If the IYRs are published, what are the dates of publication of the IYRs? Specifically: if quarterly In-Year Reports are published, indicate the dates of publication of at least three of the last four IYRs that were publicly available. If monthly IYRs are published, indicate the dates of publication of at least seven of the last 12 IYRs that were publicly available. Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. If the document is not published or not produced, please mark this question n/a. Answer: n/a Comments: Researcher: 2016 IYRs currently available on the Ministry's website were only published in December 2016. IYRs-3b: In the box below, please explain how you determined the date of publication of the IYRs. If the document is not published at all, researchers should mark this question n/a. Answer: As a budget monitoring organization, we follow the publication of budget documents throughout the budget process. Comments: Researcher: n/a IYRs-4: If the IYRs are published, what is the URL or weblink of the IYRs? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. If the document is not published at all, researchers should mark this question n/a. Researchers should provide the weblink to the most recent In-Year Report in the space below, and in the comment box underneath the weblinks to older IYRs.

Answer: https://www.mof.gov.tl/budget-spending/budget-execution/?lan (https://www.mof.gov.tl/budget-spending/budget-execution/?lang=en) http://budgettransparency.gov.tl/public/index (http://budgettransparency.gov.tl/public/index) Comments: Researcher: Budget reports were published too late. The budget transparency portal is often not functioning. IYRs-5: If the IYRs are published, are the numerical data contained in the IYRs available in a machine readable format? a. Yes, all of the numerical data are available in a machine readable format b. Yes, some of the numerical data are available in a machine readable format c. No d. Not applicable Answer: c. Comments: Researcher: Whereas the IYRs published do not contain machine readable data, users may access the Transparency Portal of the Ministry of Finance (http://budgettransparency.gov.tl/public/index (http://budgettransparency.gov.tl/public/index)) which contains budget execution data which can be accessed in a machine readable format. However, the portal is often not functioning. IYRs-6a: If the IYRs are not publicly available, are they still produced? a. Produced but made available online to the public too late (published after the acceptable time frame) b. Produced but made available only in hard copy or soft copy (not available online) c. Produced for internal purposes/use only d. Not produced at all e. Not applicable (the document is publicly available) Answer: a. Sources: https://www.mof.gov.tl/budget-spending/budget-execution/?lan (https://www.mof.gov.tl/budget-spending/budget-execution/?lang=en) Comments: Researcher: IYRs for 3rd quarter of 2015, and 1st and 2nd quarter of 2016 were all posted online in late November 2016 IYRs-6b: If you selected option c or d in question IYRs-6a above, please specify how you determined whether the IYRs were produced for internal use only, versus not produced at all. If option a, b, or e was selected in question IYRs-6a, researchers should mark this question n/a. Answer: n/a

IYRs-7: If the IYRs are produced, please write the full title of the IYRs. If In-Year Reports are not produced at all, researchers should mark this question n/a. Researchers should provide the full title of the most recent In-Year Report in the space below, and in the comment box underneath the full titles of older IYRs. Answer: Ano Financeiro de 2016 - Relatório de Execução Orçamental para o Segundo Trimestre Sources: https://www.mof.gov.tl/budget-spending/budget-execution/?lan (https://www.mof.gov.tl/budget-spending/budget-execution/?lang=en) Comments: Researcher: Ano Financeiro de 2016 - Relatório de Execução Orçamental para o Primeiro Trimestre Ano Financeiro de 2015 - Relatório de Execução Orçamental para o Terceiro Trimestre IYRs-8: Is there a citizens version of the IYRs? a. Yes b. No Answer: b. Comments: Researcher: n/a MYR-1: What is the fiscal year of the MYR evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year in the following format: FY YYYY or FY YYYY-YY. Answer: FY 2016 Comments: Researcher: n/a MYR-2: When is the MYR made available to the public? a. (100) Six weeks or less after the midpoint b. (67) Nine weeks or less, but more than six weeks, after the midpoint

c. (33) More than nine weeks, but less than three months, after the midpoint d. (0) The MYR is not released to the public, or is released more than three months after the midpoint Sources: Article 34 Rectifying budget 1 The Government may present alterations to the approved State Budget when the circumstances so justify it. 2 The structure and content of the budget alteration laws comply with the provisions of chapters I and II, the rules of which apply with the necessary adaptations. Comments: Researcher: The law states the possibility of a rectifying budget, but a rectification budget is not a MYR. MYR-3a: If the MYR is published, what is the date of publication of the MYR? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. If the document is not published or not produced, please mark this question n/a. Answer: n/a Comments: Researcher: n/a MYR-3b: In the box below, please explain how you determined the date of publication of the MYR. If the document is not published at all, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a MYR-4: If the MYR is published, what is the URL or weblink of the MYR? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. If the document is not published at all, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a

MYR-5: If the MYR is published, are the numerical data contained in the MYR available in a machine readable format? a. Yes, all of the numerical data are available in a machine readable format b. Yes, some of the numerical data are available in a machine readable format c. No d. Not applicable Comments: Researcher: n/a MYR-6a: If the MYR is not publicly available, is it still produced? a. Produced but made available online to the public too late (published after the acceptable time frame) b. Produced but made available only in hard copy or soft copy (not available online) c. Produced for internal purposes/use only d. Not produced at all e. Not applicable (the document is publicly available) Sources: Not produced at all MYR-6b: If you selected option c or d in question MYR-6a above, please specify how you determined whether the MYR was produced for internal use only, versus not produced at all. If option a, b, or e was selected in question MYR-6a, researchers should mark this question n/a. Answer: There is no history showing that TL has MYR except the rectification budget MYR-7: If the MYR is produced, please write the full title of the MYR. If the document is not produced at all, researchers should mark this question n/a.

Answer: n/a Comments: Researcher: n/a MYR-8: Is there a citizens version of the MYR? a. Yes b. No Answer: b. Sources: No MYR has been produced or published. YER-1: What is the fiscal year of the YER evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year in the following format: FY YYYY or FY YYYY-YY. Answer: FY 2015 Sources: TL PFA Article 45.1 says The Government shall submit to the National Parliament and to the Chamber of Auditors of the Administrative, Fiscal, Auditors High Court the Report on the General Accounts of the state, within seven months after the end of the financial year, a report containing the financial balance sheets complied by the Treasury, compatible with international accounting standards Comments: Researcher: The YER is not published. The Ministry of Finance's website has a page on budget reporting with annual financial statements up to 2008: https://www.mof.gov.tl/budget-spending/budget-treasury-docum (https://www.mof.gov.tl/budget-spending/budget-treasurydocuments/?lang=en) It seems that YERs are produced and sent to Parliament and the Audit Court, but not published online. with Comments Comments: Este documento existe, mas ainda não foi públicado. O Portal da Transparência também fornece informação sobre execução final do orçamento. YER-2: When is the YER made available to the public? a. (100) Six months or less after the end of the budget year b. (67) Nine months or less, but more than six months, after the end of the budget year c. (33) More than nine months, but within 12 months, after the end of the budget year d. (0) The YER is not released to the public, or is released more than 12 months after the end of the budget year Sources: TL PFA Article 45.1 stated that The Government shall submit to the National Parliament and to the Chamber of Auditors of the Administrative, Fiscal, Auditors High Court the Report on the General Accounts of the state, within seven months after the end of the financial year, a report containing the financial balance sheets complied by the Treasury, compatible with international accounting standards. Comments: Researcher: 2015 YER has not yet been published.

YER-3a: If the YER is published, what is the date of publication of the YER? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. If the document is not published or not produced, please mark this question n/a. Answer: n/a Comments: Researcher: 2015 YER has not been published yet YER-3b: In the box below, please explain how you determined the date of publication of the YER. If the document is not published at all, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a YER-4: If the YER is published, what is the URL or weblink of the YER? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. If the document is not published at all, researchers should mark this question n/a. Answer: n/a Sources: TL PFA Article 11 stated that The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose. Comments: Researcher: 2015 YER has not been published. YER-5: If the YER is published, are the numerical data contained in the YER available in a machine readable format?

a. Yes, all of the numerical data are available in a machine readable b. Yes, some of the numerical data are available in a machine readable format c. No d. Not applicable Sources: YER is not published YER-6a: If the YER is not publicly available, is it still produced? a. Produced but made available online to the public too late (published after the acceptable time frame) b. Produced but made available only in hard copy or soft copy (not available online) c. Produced for internal purposes/use only d. Not produced at all e. Not applicable (the document is publicly available) Answer: c. Sources: Article 11 of TL PFA said The Government shall assure the publication of all documents necessary to assure the disclosure and transparency of the state budget and its execution and shall use, when appropriate, the most advanced forms of communications available for this purpose. Unfortunately the YER is not available for the public. Comments: Researcher: The YER (Conta Geral do Estado) is produced every year and sent to Parliament and the Audit Court, but not published. YER-6b: If you selected option c or d in question YER-6a above, please specify how you determined whether the YER was produced for internal use only, versus not produced at all. If option a, b, or e was selected in question YER-6a, researchers should mark this question n/a. Answer: Government has confirmed that the YER is produced but not published. Every year, in December, the Audit Court publishes an audit report on the YER, which confirms the fact that it is produced for internal use. Sources: Law 13/2009 on Budget and Financial Management says: Article 45 Final Report on the Budget 1-The Government shall submit to the National Parliament the following: a) Within three months after the end of the fiscal year, an interim report on the budget execution concerning the previous fiscal year; b) Within nine months after the end of the fiscal year, the set of financial statements compiled by the Treasury, compatible with international accounting standards, which have been audited. YER-7: If the YER is produced, please write the full title of the YER. If the document is not produced at all, researchers should mark this question n/a. Answer: Conta Geral do Estado

Sources: The YER is not published. YER-8: Is there a citizens version of the YER? a. Yes b. No Answer: b. AR-1: What is the fiscal year of the AR evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year in the following format: FY YYYY or FY YYYY-YY. Answer: FY 2015 Sources: Lei Orgânica da Câmara de Contas do Tribunal Superior Administrativo, Fiscal e de Contas, Artigo 29.º Relatório e Parecer sobre a Conta Geral do Estado (...) 4) O relatório e parecer sobre a Conta Geral do Estado deve ser apresentado ao Parlamento Nacional até ao final do ano seguinte àquele a que respeita a Conta. Comments: Researcher: AR for 2015 was published in December 2016 AR-2: When is the AR made available to the public? a. (100) Six months or less after the end of the budget year b. (67) 12 months or less, but more than six months, after the end of the budget year c. (33) More than 12 months, but within 18 months, after the end of the budget year d. (0) Does not release to the public, or is released more than 18 months after the end of the budget year Answer: b. (67) Sources: The 2015 AR was published in December 2016

AR-3a: If the AR is published, what is the date of publication of the AR? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. Please enter the date in the following format: DD Month YYYY. For example, 5 September 2016 should be entered as 05 September 2016. If the document is not published or not produced, please mark this question n/a. Answer: December 2016 (no exact date) Sources: https://www.tribunais.tl/files/camara_contas/parecer_cge_201 (https://www.tribunais.tl/files/camara_contas/parecer_cge_2015.pdf) The date is not exactly recorded as it was published during Christmas and New Year holidays period. AR-3b: In the box below, please explain how you determined the date of publication of the AR. If the document is not published at all, researchers should mark this question n/a. Answer: We regularly follow the Court website at https://www.tribunais.tl/?q=node/54 (https://www.tribunais.tl/?q=node/54) Sources: Lei Orgânica da Câmara de Contas do Tribunal Superior Administrativo, Fiscal e de Contas, Artigo 29.º Relatório e Parecer sobre a Conta Geral do Estado (...) 4) O relatório e parecer sobre a Conta Geral do Estado deve ser apresentado ao Parlamento Nacional até ao final do ano seguinte àquele a que respeita a Conta. Comments: Researcher: The Court of Accounts' website is separate from the Government website. The report is only available on the Court of Accounts website: https://www.tribunais.tl/?q=node/54 (https://www.tribunais.tl/?q=node/54) AR-4: If the AR is published, what is the URL or weblink of the AR? Researchers should respond to this question if the document is published either within the time frame accepted by the OBS methodology or too late. If the document is not published at all, researchers should mark this question n/a. Answer: https://www.tribunais.tl/files/camara_contas/parecer_cge_201 (https://www.tribunais.tl/files/camara_contas/parecer_cge_2015.pdf) Sources: Lei Orgânica da Câmara de Contas do Tribunal Superior Administrativo, Fiscal e de Contas, Artigo 29.º Relatório e Parecer sobre a Conta Geral do Estado (...) 4) O relatório e parecer sobre a Conta Geral do Estado deve ser apresentado ao Parlamento Nacional até ao final do ano seguinte àquele a que respeita a Conta. Comments: Researcher: Available only in Portuguese AR-5: If the AR is published, are the numerical data contained in the AR available in a machine readable format? a. Yes, all of the numerical data are available in a machine readable format b. Yes, some of the numerical data are available in a machine readable format c. No

d. Not applicable Answer: c. Sources: The document is only available in pdf format Comments: Researcher: N/a AR-6a: If the AR is not publicly available, is it still produced? a. Produced but made available online to the public too late (published after the acceptable time frame) b. Produced but made available only in hard copy or soft copy (not available online) c. Produced for internal purposes/use only d. Not produced at all e. Not applicable (the document is publicly available) Answer: e. Comments: Researcher: the document is publicly available AR-6b: If you selected option c or d in question AR-6a above, please specify how you determined whether the AR was produced for internal use only, versus not produced at all. If option a, b, or e was selected in question AR-6a, researchers should mark this question n/a. Answer: n/a Comments: Researcher: n/a AR-7: If the AR is produced, please write the full title of the AR. If the document is not produced at all, researchers should mark this question n/a. Answer: RELATÓRIO E. PARECER SOBRE A CONTA GERAL DO ESTADO DE 2015, Tribunal de Contas, Camara de Contas Sources: Orgânica da Câmara de Contas do Tribunal Superior Administrativo, Fiscal e de Contas, Artigo 29.º (Relatório e Parecer sobre a Conta Geral do Estado) Comments: Researcher: Available only in Portuguese

AR-8: Is there a citizens version of the AR? a. Yes b. No Answer: b. Comments: Researcher: No Citizens version of Audit Report GQ-1a: Are there one or more websites or web portals for disseminating government fiscal information? If yes, please provide the necessary links in the comment/citation. a. Yes b. No Answer: a. Sources: There is several portal of the Government to disseminated Government fiscal information, such as Ministry of Finance website, Government Portal, and Transparency portal Ministry of Finance website https://www.mof.gov.tl/budget-spending/budget-treasury-docum (https://www.mof.gov.tl/budget-spending/budget-treasury-documents/?lang=en) Government Portal: http://timor-leste.gov.tl/ (http://timorleste.gov.tl/) Budget transparency Portal: http://budgettransparency.gov.tl/public/index (http://budgettransparency.gov.tl/public/index) Comments: Researcher: Timor-Leste Transparency Portal includes: Timor-Leste Budget Transparency Portal http://www.budgettransparency.gov.tl/public/index?&lang=pt (http://www.budgettransparency.gov.tl/public/index?&lang=pt) Timor-Leste Aid Transparency Portal http://www.aidtransparency.gov.tl/ (http://www.aidtransparency.gov.tl/) Timor-Leste eprocurement Portal, and http://www.eprocurement.gov.tl/public/indexeprtl?&lang=pt (http://www.eprocurement.gov.tl/public/indexeprtl?&lang=pt) Timor-Leste Government Results Portal. http://www.governmentresults.gov.tl/publicresults/index?&lan (http://www.governmentresults.gov.tl/publicresults/index?&lang=pt) GQ-1b: On these websites/portals, can revenue and expenditure data for the current fiscal year be downloaded as a consolidated file (or set of files)? If yes, please provide the necessary links in the comment/citation. a. Yes b. No Answer: a. Sources: http://budgettransparency.gov.tl/public/index?&lang=en (http://budgettransparency.gov.tl/public/index?&lang=en) Comments: Researcher: The Transparency Portal has excel and word, pdf, HTML and XML format to download consolidated data