International Buget Project OPEN BUDGET QUESTIONNAIRE BOLIVIA October 2005 International Buget Project Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC 20002 www.internationalbuget.org
This questionnaire was complete by: Name: Organization: JAVIER GOMEZ AGUILAR CENTRO DE ESTUDIOS PARA EL DESARROLLO LABORAL Y AGRARIO (CEDLA) Aress: Avenia Jaimes Freyre 2940 La Paz Bolivia Telephone: (+591 2) 2412429 E-mail: Internet Website: jgomez@cela.org www.cela.org 2
International Buget Project OPEN BUDGET QUESTIONNAIRE BOLIVIA Section One: The Availability of Buget Documents...4 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 5 Table 2. Internet Links for Key Buget Documents... 6 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 7 Table 4. Distribution of the Enacte Buget an Other Reports... 8 Section Two: the Executive s Buget Proposal...9 Estimates for the Buget Year an Beyon... 10 Estimates for Years Prior to the Buget Year... 18 Comprehensiveness... 27 The Buget Narrative & Performance Monitoring... 35 Aitional Key Information for Buget Analysis & Monitoring... 39 Section Three: The Buget Process...45 Executive s Formulation of the Buget... 46 Legislative Approval of the Buget... 50 Executive s Implementation of the Buget... 56 Executive s Year En Report an the Supreme Auit Institution... 70 3
Section One: The Availability of Buget Documents 4
Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement Not Available Buget Summary Executive s Buget Proposal Not Available 2005 Supporting Buget Documents Citizen s Buget Not Available Not Available Enacte Buget 2005 In-Year Reports Mi-Year Report Not Available Not Available Year-En Report 2004 Auit Report 2004 5
Table 2. Internet Links for Key Buget Documents Please provie the Internet link for the ocument, or inicate one of these three answers: Not Prouce, Prouce but Not Available to the Public, Publicly Available, But Not on the Internet. Buget Document Website Pre-Buget Statement Prouce but Not Available to the Public Buget Summary Executive s Buget Proposal Supporting Buget Documents Citizens Buget Enacte Buget Prouce but Not Available to the Public Until November 2005, the buget proposals from 2000 until 2005 coul be foun at: www.haciena.gov.bo. Now it is not there, possibly because of changes in the configuration of the Web Page (there is not precise information). Prouce but Not Available to the Public Not Available http://vmpc.haciena.gov.bo/ppto/ppto2005/inex.htm In-Year Reports Prouce but Not Available to the Public (see Other Documents ) Mi-Year Review Not Available Year-En Report Auit Report Other Documents Relevant Ministries & Departments http://vmpc.haciena.gov.bo/financiera0.asp Available to the public, www.cgr.gov.bo (See menu: Reports, an there you will fin special, financial an operational auits an others by public entity) Though there is no report or ocument on the expeniture publishe uring the year, there is other information available. Fiscal information of the execute expeniture uring the year is publishe that is not a report, on the page of the Unia e Programacion Fiscal http://www.upf.gob.bo. Aitionally, there is a server with information on the fiscal execution at http://vmpc.haciena.gov.bo/ejecucion_presup.asp But the information is quantitative, without explanations, without comparisons an of ifficult access to historical ata. Finally, there are economic an social performance reports at http://www.uape.gov.bo/evaluacion/eva%20iii%2005.pf http://www.uape.gov.bo/evaluacion/ies0506.pf www.impuestos.gov.bo, www.cgr.gov.bo, www.haciena.gov.bo/deuapublica/di2.aspx http://www.upf.gob.bo. http://www.uape.gov.bo 6
Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, place Yes in the appropriate row below to inicate if the report is: A. Not prouce, even for internal purposes Pre-buget Main ocument 7 Executive s Buget Proposal Buget summary* Supporting Document 1 Aitional Document 2 B. Prouce for internal purposes, but not available Yes Yes Yes Yes to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Yes Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Pre-buget Main ocument Executive s Buget Buget summary* Supporting Document 1 Aitional Document 2 Citizen s buget Yes Citizen s buget 1. The release ate is known at least one month in avance NA Yes NA NA NA NA 2. Avance notification of release is sent to users, NA No NA NA NA NA meia 3. Release to public same ay as official release to meia NA Yes NA NA NA NA 4. Available on the Internet free of charge NA Yes NA NA NA NA 5. Free print copies available, limite istribution NA No NA NA NA NA 6. Free print copies available, mass istribution NA No NA NA NA NA 7. Reaily available outsie capital an/or big cities + No No NA NA NA NA 8. Written in more than one No No NA NA NA NA language 9. News conference is hel to iscuss release No Yes NA NA NA NA *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities.
Table 4. Distribution of the Enacte Buget an Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, place a Yes in the appropriate row below to inicate if the report is: A. Not prouce, even for internal purposes Enacte buget In-year reports Mi-year review Yes Year-en report Auit report B. Prouce for internal purposes, but not available Yes to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) Yes Yes Yes For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Enacte buget In-year reports Mi-year review 1. The release ate is known at least one month in avance 2. Avance notification of release sent to users, meia 3. Release to public same ay as official release to meia Year-en report Auit report No NA NA Yes Yes No NA NA No No Yes NA NA Yes No 4. Available on the Internet free of charge Yes NA NA Yes** No 5. Free print copies available, limite istribution Yes NA NA Yes No 6. Free print copies available, mass istribution No NA NA No No 7. Reaily available outsie capital/big cities+ Yes NA NA Yes ** No 8. Written in more than one language No NA NA No No 9. News conference is hel to iscuss release Yes NA NA No No + Mark Yes if access is available by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. ** Though, as of the latest review of the internet links to be part of this questionnaire, the link to the ocument with the Year-en report, at http://vmpc.haciena.gov.bo/financiera0.asp, was not available. 8
Section Two: the Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year 9
Please mark your answer by placing the appropriate letter in the box to the right of the question. For all answers marke not applicable/other, please provie a brief explanation inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente. a Citation an/or comment: The allocation of the expeniture is realize accoring to the institutional buget classification 2005 (www.haciena.gov.bo/ppto/ppto 2005/inex.htm). It shoul also be ae the institutional classification etermines all the institutions that are part of the buget. 2. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. Citation an/or comment: The 2005 institutional buget classification oes not incorporate functional classification. 10
3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. c Citation an/or comment: The classification only correspons to public investment programs. (http://vmpc.haciena.gov.bo/ppto/ppto2005/ppto2005/77preinvsec.pf) 4. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. a Citation an/or comment: Buget moel by program, activity an project (http://vmpc.haciena.gov.bo/ppto/ppto2005/inex.htm) 5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Citation an/or comment: There is no multi-year buget. 11
6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. Citation an/or comment: There is not multi-year buget; however, in 2003 there was work mae on the general lines to implement this moel of bugeting; however because of the social problems that existe, this was not carrie out. It shoul be ae: The general buget of the nation, must be a reflection of the economic program with the IMF, which is normally ecie before the approval of the buget. In the agreement with the IMF there are meium term estimates, these can me foun on the IMF s website. 7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. a Citation an/or comment: The resources buget estimates all the revenues for the General Buget of the Nation (http://vmpc.haciena.gov.bo/ppto/ppto2005/ppto2005/r-fpr-rub_nivel.pf). 12
8. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the buget year? a. All sources of non-tax revenue are ientifie iniviually. b. Sources of non-tax revenue amounting to at least two-thirs of, but not all, nontax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. a Citation an/or comment: The non-tax revenues are registere in the buget. (http://vmpc.haciena.gov.bo/ppto/ppto2005/ppto2005/r-fpr-rub_nivel.pf). 9. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Citation an/or comment: There is no multi-year buget, because this requires certain economic an social stability ( pacto social ). It shoul be ae: the program with the IMF, which normally is ecie before the buget approval establishes meium term estimates; it is foun on the IMF s website. 13
10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. Citation an/or comment: Since a multi-year buget is not elaborate, the multi-year estimates for revenue are not presente either. 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. Citation an/or comment: In the formulation an approval of the buget, there is no information on the ebt still pening. It shoul be ae that, even though there is no information of the ebt, in the website of the Central Bank of Bolivia, there is information on the pening external ebt, this information is upate monthly www.bcb.gov.bo. In aition, in the website of the Ministry of Finance, vice-ministry of the Treasure an Public Creit, http://vmtcp.haciena.gov.bo/euapublica/euainterna.aspx, there is information on the internal ebt of the general treasury of the nation. The payment of the interests an the amortization is bugete base on this information. Peer Reviewer TWO Comment 14
12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). a Citation an/or comment: The financial flows of the public sector are presente (http://vmpc.haciena.gov.bo/ppto/ppto2005/ppto2005/r-fpr-rub_nivel.pf). The interest payment is presente, isaggregate into the internal ebt an external ebt an by institution. 13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. c Citation an/or comment: Only the composition of the internal an external ebt, which is in the financial flow of the public sector. (http://vmpc.haciena.gov.bo/ppto/ppto2005/ppto2005/r-fpr-rub_nivel.pf) Both, the payment of interests an the amortization of the ebt, are isaggregate into internal an external ebt. Peer Reviewer TWO Comment 15
14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. b Citation an/or comment: Base on the financial program in charge of the CONAPES, UDAPE an UPF (Financial Planning Unit) of the Ministry of Finance, BCB. The information that is missing is the unemployment rate an the interest rates. (http://vmpc.haciena.gov.bo/ppto/ppto2005/ppto2005/19varmacro.pf). 15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. Citation an/or comment: There is no ocument which presents a sensitivity analysis of the impact of macroeconomic assumptions on the buget. 16
16. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect expenitures? a. Yes, extensive information on the impact of policy proposals on expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on expenitures is not presente. Citation an/or comment: There is no explicit information. It shoul be ae: the program with the IMF oes present an show the new public policy proposals an its impact on expeniture. This information is available on the webpage of the IMF. 17. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. Citation an/or comment: There is not explicit information. It shoul be ae: the program with the IMF oes present an show the new public policy proposals an its impact on revenues. This information is available on the webpage of the IMF. 17
Estimates for Years Prior to the Buget Year 18. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit for BY-1. b. Expenitures are classifie by aministrative unit for BY-1, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit for BY-1, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente for BY-1. Citation an/or comment: The ocuments of the 2005 buget o not inclue information relate with the buget expeniture of the previous year (BY-1). (However, there is bugetary information of the previous aministration, by program, inepenently of what was mentione above). There is information prepare for Congress on the buget implementation for the year BY-1 for the ifferent units; however this information it s not public. In aition, there is quarterly information on public investment; this information is available in the webpage of the Ministry of Finance, the vice-ministry of public investment (http://www.vipfe.gov.bo/gip/inex.html). 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. Citation an/or comment: There is no information on expeniture by functional classification for BY-1 18
20. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY- 1.. No expenitures classifie by economic classification are presente for BY-1. Citation an/or comment: In the 2005 bugetary ocuments, there is no information regaring expeniture by economic classification for the year preceing the buget year (BY-1). Even though it is not publicly isseminate as a buget ocument, the information of public investments can be foun by economic classification, (http://www.vipfe.gov.bo/gip/inex.html) an is the base for the iscussion on the buget of public investment in Congress an with the ifferent units. 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. Citation an/or comment: In 2005 the bugetary ocuments, there is no information regaring the expeniture classifie by program for the year preceing the buget year (BY-1). The information on public investments can be foun by project for the perio BY-1 an is the base for the iscussion on the buget of public investment in Congress an with the ifferent units. However, this information is not isseminate as a buget ocument. 19
22. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. Citation an/or comment: In the 2005 buget ocuments there is no information inclue regaring expeniture estimates for the year preceing the buget year BY-1 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Citation an/or comment: In the ocuments that accompany the 2005 buget, prioryear estimates of expeniture (BY-2) are not inclue. However, the Ministry of Finance presents to the Legislative an executive summary (PowerPoint) where a escription of the expenitures of previous aministrations is presente. For 2006, for example, a presentation with these characteristics can be seen in the webpage of the Ministry of Finance, at http://www.haciena.gov.bo/informaciones/presentacionfinal.pf Aitionally, information of public investments is presente, an it is publishe on the webpage of the vice-ministry of public investment an external funing (http://www.vipfe.gov.bo/gip/inex.html). 20
24. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. Citation an/or comment: The 2005 buget ocuments i not inclue etaile information on the expeniture for previous years. However, some memos are prepare to present to the Legislative (most relevant expenitures), but they are not available to the public. Aitionally there is information of public investment that is presente an is of public access. 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. Citation an/or comment: In the buget 2005 or supporting ocuments, there is no information relate to the execution of the expeniture for previous years. However, the Minister of Finance in his presentation to the Legislative presents the implementation of the expeniture of previous years (PowerPoint). For 2006, for example, a presentation with these characteristics can be seen in the webpage of the Ministry of Finance, at http://www.haciena.gov.bo/informaciones/presentacionfinal.pf. Aitionally, for the case of public investment, there is information of previous years from BY-1 until 1987. http://www.vipfe.gov.bo/gip/inex.html. 21
26. Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prior-year estimates are presente. Citation an/or comment: The buget classification of the previous years have not substantially change, hence, there was no nee of ajusting any kin of information 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. Citation an/or comment: In the ocuments of the 2005 general buget, information regaring the tax-revenues of the previous aministration (BY-1) is not inclue. However, the Ministry of Finance presents the implementation of the revenues of the previous aministration (BY-1, this information is not available to the public). Even though it is not part of the buget, it is important to point out that in the webpage of the Internal Revenues Service (http://www.impuestos.gov.bo/cifras.htm) there is information, which is the base for the buget an the ebate in Congress on tax-revenues. 22
28. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the year preceing the buget year (BY-1)? a. All non-tax revenues are ientifie iniviually for BY-1. b. Non-tax revenues amounting to at least two-thirs of, but not all, non-tax revenue for BY-1 are ientifie iniviually. c. Non-tax revenues amounting to less than two-thirs of all non-tax revenues for BY-1 are ientifie iniviually.. No non-tax revenues are ientifie iniviually for BY-1. Citation an/or comment: The information corresponing to the 2005 general buget oes not inclue information relate to the non-tax revenues. It shoul be ae that even though it is not part of the buget, in the webpage of the vice-ministry of Finance there is a cash flow of TGN for previous aministrations, incluing BY-1 http://vmtcp.haciena.gov.bo/tesoro/flujonivel.aspx. Aitionally, the webpage of the Bolivian fiscal oil fiels http://www.ypfb.gov.bo/, presents information of the prouction an international prices that are the base of the calculus of the oil exemptions. Moreover, in the webpage of the vice ministry of public investment an in the webpage of the Central Bank there is information on grants. Peer Reviewer TWO Comment 23
29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. Citation an/or comment: This information is not in the 2005 buget. However, in the presentation of the Ministry of Finance to the legislative, there is historical information on this issue (PowerPoint). For 2006, for example, a presentation with these characteristics can be seen in the webpage of the Ministry of Finance, in http://www.haciena.gov.bo/informaciones/presentacionfinal.pf. As pointe out before, the information of tax revenues an an important part of the non-tax revenues is upate. Peer Reviewer TWO Comment 30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Citation an/or comment: The mentione information is not in the 2005 general buget. However, the Ministry of Finance presents this information to the legislative (PowerPoint), ocument which is not available to the public. For 2006, for example, a presentation with these characteristics can be seen in the webpage of the Ministry of Finance, in http://www.haciena.gov.bo/informaciones/presentacionfinal.pf. There is information on the revenue sie, like the taxes, an important part of the non-tax revenues an grants. However, they are not part of the buget ocument. Peer Reviewer TWO Comment 24
31. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. Citation an/or comment: The mentione information is not in the 2005 general buget. This information is presente by the Ministry of Finance to the legislative (PowerPoint); however this information is not available to the public. For 2006, for example, a presentation with these characteristics can be seen in the Web Page of the Ministry of Finance, in http://www.haciena.gov.bo/informaciones/presentacionfinal.pf. It shoul be ae that even though this information is not part of the buget ocuments, there is information on tax revenues an the non-tax revenues in the webpage of the Internal revenues Service, the Central bank an on the cash flow of the TGN in the Ministry of Finance. Peer Reviewer TWO Comment 32. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. Citation an/or comment: There is no ocumentation accompanying the 2005 general buget on the observe real income in previous years (BY-3).The presentation that the Minister of Finance makes to the legislative (PowerPoint) expresses this information; however it is not available to the public. For 2006, for example, a presentation with these characteristics can be seen in the webpage of the Ministry of Finance, in http://www.haciena.gov.bo/informaciones/presentacionfinal.pf. Even though it is not presente the buget income, there is information of tax revenues, cash flow of TGN an grants. Peer Reviewer TWO Comment 25
33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. Citation an/or comment: There is no information in the buget on the ebt previous to 2005. The Minister of Finance presents this information to the Legislative (PowerPoint); however it is not available to the public. For 2006, for example, a presentation with these characteristics can be seen in the web page of the Ministry of Finance, in http://www.haciena.gov.bo/informaciones/presentacionfinal.pf. It shoul be ae that, even though it is not part of the buget ocument, the information on external ebt is available in the webpage of the Central Bank http://www.bcb.gov.bo/sitio/estaisticast.php?n2=3&n3=6&n4= an in the website of the vice-minister of Treasury there is information on the internal ebt of the treasury http://vmtcp.haciena.gov.bo/euapublica/euapublica.aspx. This information is the basics for the buget. 34. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. Citation an/or comment: There is no information in the buget on the ebt previous to 2005. The Minister of Finance presents this information to the legislative (PowerPoint); however it is not available to the public. For 2006, for example, a presentation with these characteristics can be seen in the web page of the Ministry of Finance, in http://www.haciena.gov.bo/informaciones/presentacionfinal.pf. It shoul be ae that even though it is not part of the buget, in the webpage of the Central Bank there is upate information on the external ebt an the vice-ministry of TGN presents information on the internal ebt. 26
Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. Citation an/or comment: Researcher s answer to this question was. There is no knowlege of these funs. The SIGMA is an integrate information system (buget-treasury-accounting) that captures the information since the formulation of the buget, up to its implementation, through a unique account of the treasury (CUT), which requisite to execute payments is that the provier shoul open an account in the financial system for the transfer to be performe. The answer shoul be c. All the public funs must be in the buget, extra-bugetary funs cannot be manage. Extra-bugetary funs cannot exist. Nevertheless, certain inepenent entities such as the municipalities an the universities have their own mechanisms of approval of their buget an these are not part of the nation s general buget. In the nation s general buget, only part of the bugets of these inepenent organizations are inclue, which are the resources that the government transfers to the municipalities an the universities, as well as the investment projects that are registere in the Ministry of Finance. In the 2005 buget, this information is in title I, pages 123-128 an pages 157-165. I ratify answer "." There is no information presente on extra-bugetary funs. Not all the funs are in the buget; in aition to the mentione "inepenent" institutions, the Ministry of Government an the Vice-Ministry of Social Defense have extra-bugetary funs. IBP Comment: IBP eitors chose answer to maintain consistency with the criteria use for selecting answers across countries. Some extra bugetary funs are not reporte. 27
36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. a Citation an/or comment: In the buget 2005, the inter-governmental transfer of resources is contemplate. For example: the transfers for the concept of "revenue share system to the prefectures of epartment, municipalities, universities (http://www.vmpc.haciena.gov.bo/copar_resp.asp?pto=8tipo=2). The format of the webpage has been change (this information is temporarily unavailable) 28
37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. b Citation an/or comment: Researcher s answer to this question was c. The transfers to public corporations are reflecte in the general buget. (http://www.vmpc.haciena.gov.bo/ppto/ppto2005/ppto2005/r_fpr_resflu_agr11210.pf) (The transfers to public corporation can be seen from the incomes sie.) The answer shoul be b, all the transfers are in the buget an can be ientifie. In the Aggregate Buget of items by Institutional Level, Title I, page 63 the transfers are ientifie. Also, in the same Title, in pages 143 an 144 this information can be foun. The answer shoul be b. Yes, the information is presente, highlighting the transfers to the more important public corporations, but some etails are exclue. IBP Comment: IBP eitors chose answer b to maintain consistency with the criteria use for selecting answers across countries. 29
38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. c Citation an/or comment: Researcher s answer to this question was. There is no information on this matter. The answer shoul be b. In page 413 of the book 2, you can fin the buget of the Central Bank of Bolivia, where the result (surplus or eficit) of the BCB are presente. This represents the quasi-fiscal operations. The answer shoul be c. Yes, some information is presente, but it omits important etails because it correspons to the presentation of the result of the BCB an it is not explicit. IBP Comment: IBP eitors chose answer c to maintain consistency with the criteria use for selecting answers across countries. 39. Does the executive's buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. Citation an/or comment: The 2005 buget or supporting buget ocumentation oes not present information on financial assets. 30
40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. Citation an/or comment: At the time of formulation an subsequent enactment of the 2005 buget, there is no information on the non-financial assets. 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. Citation an/or comment: Only the information of the execute compare to the approve buget is presente, the ifference woul be the buget not execute, which at the moment of formulation oes not have significant relevance. It shoul be ae, that it is inclue in the financial sources an uses, they are the increments an iminutions of pening accounts, that respon to the execute not pai by previous managements. 31
42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. Citation an/or comment: The Executive i not present contingent liabilities when the 2005 buget was sent to the Legislative. 43. Does the executive s buget or any supporting buget ocumentation present information on future liabilities, such as civil service pensions? a. Yes, extensive information on future liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key future liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on future liabilities is not presente. Citation an/or comment: There is no information regaring future liabilities (pensions) in the 2005 buget or the supporting buget ocumentation, thus it is not available to the public. However, these transfers are implicit in the general buget. I assume that they are performe through the National Service of the Distribution System (SENASIR) an the Unit of Fiscal Planning (UPF) It shoul be ae that the expeniture on the payment of pensions to retire an meritorious (ex war soliers), oes not vary substantially year after year, an it is clearly ientifie in the buget the transfers for the current aministration. 32
44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an in-kin? a. All sources of onor assistance are ientifie iniviually. b. At least two-thirs of, but not all, sources of onor assistance, are ientifie iniviually. c. Less than two-thirs of sources of onor assistance are ientifie iniviually.. No sources of onor assistance are ientifie iniviually. a Citation an/or comment: This information is inclue in the 2005 revenue buget, http://vmpc.haciena.gov.bo/ppto/ppto2005/inex.htm. 45. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. c Citation an/or comment: Researcher Response to Peer Reviewer. This information is inclue in the 2005 revenue buget. For example, the fiscal incentives to exports enominate: certificates of tax evolution (CEDEIM s) are presente. See http://vmpc.haciena.gov.bo/ppto/ppto2005/inex.htm The answer shoul be c. In Bolivia, there are not fiscal incentives, however the principle of fiscal neutrality is respecte, an thus the taxes are given back to exporters through certificates (CEDEIMs). The emission an reemption of these certificates appear in the buget; however the information is aggregate an thus mixe with other tax evolutions (payment mistakes, etc). In the Section I, pages 61 an 62, a etail of the reemption of certificates of Fiscal Creit, by kin of tax is presente. The answer shoul be. No, there is no information on the estiny of the tax revenues. There is no explicit public information of creits an fiscal incentives. The CEDEIMs are not fiscal incentives. IBP Comment: IBP eitors chose answer c to maintain consistency with the criteria use for selecting answers across countries. 33