International Buget Partnership OPEN BUDGET QUESTIONNAIRE Venezuela, September 2009 International Buget Partnership Center on Buget an Policy Priorities 820 First Street NE, Suite 510 Washington, DC 20002 www.internationalbuget.org www.openbugetinex.org This questionnaire was complete by: Name: José Manuel Puente (IESA) - José Ramón Morales Organization: Transparencia Venezuela Aress: Av. Anrés Eloy Blanco, Caracas Telephone: 00582125733134 E-mail: jose.puente@iesa.eu.ve - jose.morales.arilla@gmail.com
International Buget Partnership OPEN BUDGET QUESTIONNAIRE Section One: The Availability of Buget Documents... 3 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 4 Table 2. Key Buget Documents Use: Full Titles an Internet Links... 5 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... 19 Comprehensiveness... 28 The Buget Narrative & Performance Monitoring... 35 Aitional Key Information for Buget Analysis & Monitoring... 39 Section Three: The Buget Process... 46 Executive s Formulation of the Buget... 47 Legislative Approval of the Buget... 52 Executive s Implementation of the Buget... 56 Year-en Report an the Supreme Auit Institution... 66 2
Section One: The Availability of Buget Documents 3
Table 1. Buget Year of Documents Use in Completing the Questionnaire Buget Documents Use in Completing the Questionnaire Buget Year Use Pre-Buget Statement Not Available Buget Summary 2009 Executive s Buget Proposal 2009 Supporting Buget Documents 2009 Citizens Buget Not Available Enacte Buget 2009 In-Year Reports Not Available Mi-Year Report Not Available Year-En Report 2008 Auit Report 2008 4
Table 2. Key Buget Documents Use: Full Titles an Internet Links Buget Document Full Title, Date, an Internet Link Pre-Buget Statement Prouce but Not Available to the Public Buget Summary Chapter 1 in Exposición e Motivos 2009: http://www.asambleanacional.gob.ve/inex.php?option=com_ content&task=view&i=20353%20itemi=58 (28/10/2008) Executive s Buget Proposal Título 1 y 2 (Titles 1 an 2): http://www.asambleanacional.gob.ve/inex2.php?option=com _ocman&task=oc_view&gi=1020&itemi=124 (28/10/2008) Título 3 (Title 3): http://www.asambleanacional.gob.ve/inex2.php?option=com _ocman&task=oc_view&gi=1026&itemi=124 (28/10/2008) Buget Document One in Support of the Executive s Buget Proposal http://www.asambleanacional.gob.ve/inex.php?option=com_ content&task=view&i=20353%20itemi=58 (28/10/2008) 1. Exposición e Motivos 2009 2. Resumen e la Distribución General 2009 3. Ley Especial e Eneuamiento Anual para el Ejercicio Fiscal 2009 Buget Document Two in Support of the Executive s Buget Proposal Plan Operativo Anual e la Nación [Annual Implementation Plan]: http://www.mp.gob.ve/poan-2009/poan2009.pf (October, 2008) Buget Document Three in Support of the Executive s Buget Proposal Citizens Buget Not Prouce Enacte Buget Ley e Presupuesto 2009 [Buget Law 2009]: http://www.onapre.gov.ve (15/12/2008) In-Year Reports Not Prouce Mi-Year Review Not Prouce Year-En Report Memoria y Cuenta Ministerio e Finanzas [Report an Accounts from the Ministry of Finance] 2008:http://www.mppef.gob.ve/root/ocumentos/memoriacue nta/memoria-y-cuenta-2008_3384.pf (26/02/2009) 5
Informe e Gestión 2008: http://www.cgr.gob.ve/informegestiondirectorio2008.html Auit Report http://www.cgr.gob.ve/pf/informes/informe_gestion_2008/0 1 %20situacion%20general%20e%20los%20organos%202008. pf http://www.cgr.gob.ve/informegestioncap1_2008.html http://www.cgr.gob.ve/not_informes_actuaciones_2008.html (August 11, 2009) Other Documents http://www.bcv.org.ve/uploa/publicaciones/informeasamblea 2008.pf http://www.bcv.org.ve/uploa/publicaciones/mfa2008.pf http://mflrep01.mf.gov.ve/repositorio/infven05-06-2009.pf Relevant Ministries & Departments http://www.onapre.gov.ve/ http://www.mf.gov.ve/ http://www.mp.gov.ve/ http://www.bcv.org.ve/ http://www.asamblenacional.gov.ve/ns2/inex.asp http://www.tsj.gov.ve http://www.mpps.gov.ve/ms/inex.php http://www.me.gov.ve/ http://www.seniat.gov.ve/ 6
Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available to the public Yes Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget Yes 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 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? Prebuget Prebuget Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Supporting Document 2 Citizens buget 1. The release ate is known at least one month in No Yes Yes Yes Yes NA avance 2. Avance notification of release is sent to users, No Yes Yes Yes Yes NA meia 3. Release to public same ay as official release to No Yes Yes Yes Yes NA meia 4. Available on the Internet free of charge No Yes Yes Yes Yes NA 5. Free print copies available, limite istribution No No No No No NA 6. Free print copies available, mass istribution No No No No No NA 7. Reaily available outsie capital an/or big cities + No Yes Yes Yes Yes NA 8. Written in more than one language No No No No No NA 9. News conference is hel to iscuss release No No No No No 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. 7
Table 4. Distribution of the Enacte Buget an Other Reports A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available to the public DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS Enacte buget In-year reports Yes Mi-year review Yes Year-en report Auit report 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?. Enacte buget In-year reports Mi-year review Year-en report Auit report 1. The release ate is known at least one month in Yes NA NA No No avance 2. Avance notification of release sent to users, Yes NA NA Yes No meia 3. Release to public same ay as official release to Yes NA NA Yes Yes meia 4. Available on the Internet free of charge Yes NA NA Yes Yes 5. Free print copies available, limite istribution Yes NA NA No Yes 6. Free print copies available, mass istribution No NA NA No No 7. Reaily available outsie capital/big cities + Yes NA NA Yes Yes 8. Written in more than one language No NA NA No No 9. News conference is hel to iscuss release No 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. 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 Note 1: The Open Buget Survey research process was carrie out over a 12-month perio an the final version of the Open Buget Questionnaires reflect ecisions mae after multiple rouns of iscussions between Survey researchers, peer reviewers, an the International Buget Partnership (IBP) (in several countries these ecisions also consiere comments receive from governments). When peer reviewers or governments agree with the answers provie by researchers, they often provie no comment. Thus for many questions, the section in the questionnaire that shoul contain peer reviewer comments is left blank. However, if the government i not provie any comments to a question (because it i not ispute the answer), the section within the questionnaire that is meant to reflect government comments specifies the answer that the government agree with (by efault). Since the IBP continue its iscussions with the researchers even after receiving peer reviewer an government comments, for some questions these iscussions resulte in a mutual ecision to change the answers, even if the peer reviewers an governments agree with the original answer provie by the researcher. Such changes may have happene as a result of: 1. A more consistent application of the Survey methoology; 2. New information ientifie by the researcher or by IBP that ha a bearing on the answer for a particular question; or 3. Decisions mae to ensure cross-country comparability of answers. For more information on these changes for any question please write to info@internationalbuget.org. 9
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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposición e Motivos: Pages 151-152 a Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposición e Motivos: Cuaro [Chart] [Chart] 6.21 a Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposición e Motivos: Page 180 a Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1020&itemi=124 Proyecto e Ley e Presupuesto 2009: Titulo 2, Capitulo 2 (Presupuesto e Gastos) [Draft Buget Law 2009: Title 2, Chapter 2 (Expeniture Buget)] a Peer Reviewer One Peer Reviewer Two 11
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). In Venezuela, the Government must only prouce a multi-year estimate on the first an fourth year of the aministration perio. It oes not nee to provie one on an annual basis (Ley Organica e la Aministracion Financiera el Sector Publico - Art. 27). The Government in't prouce the Multi-year estimate in 2009. b Peer Reviewer One Peer Reviewer Two 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. They are not presente at all. Peer Reviewer One Peer Reviewer Two 12
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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposición e Motivos: Cuaro [Chart] [Chart] 5.1-1 a Peer Reviewer One Peer Reviewer Two 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, non-tax 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposición e Motivos: Cuaro [Chart] 5.1-1 a Peer Reviewer One Peer Reviewer Two 13
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). In Venezuela, the Government must only prouce a multi-year estimate on the first an fourth year of the aministration perio. It oes not nee to provie one on an annual basis (Ley Organica e la Aministracion Financiera el Sector Publico - Art. 27). The Government in't prouce the Multi-year estimate in 2009. b Peer Reviewer One Peer Reviewer Two 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. They are not presente at all. Peer Reviewer One Peer Reviewer Two 14
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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaro [Chart] 6.26 As mentione in the footnote of Table 6.26, the outstaning ebt is presente as preliminary figures for the first semester of 2008. Peer Reviewer One Peer Reviewer Two 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). http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaro [Chart] 6.24-1 an 6.24-2 a Peer Reviewer One Peer Reviewer Two 15
13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1027&itemi=124 Proyecto e Ley Especial e Eneuamiento anual para el Ejercicio Fiscal 2009 [Draft Law on Annual Borrowing for FY 2009], Article 2. Researcher Response to this Question was c Peer Reviewer One Peer Reviewer Two IBP IBP eitors chose answer to maintain the consistency of the assumptions use in selecting answers across the countries. 16
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. c http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Page 11 Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Page 11 This is the only comment of the Buget Proposal regaring macroeconomic assumptions for the Buget Year. No comment regaring the impact of these assumptions is ever mae. Peer Reviewer One Only one set of assumptions is presente (see pp. 11, 17 an 45 of Exposición e Motivos). Peer Reviewer Two 17
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. No istinction among existing plans an new proposals are mae. Peer Reviewer One Peer Reviewer Two 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. Information on the impact of policy proposals on revenues is not presente. Peer Reviewer One Peer Reviewer Two 18
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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos 2009: Cuaro [Chart] [Chart] 6.1 Expenitures for the most important aministrative units (ministries an epartments) are presente for the last five years. All aministrative units are presente for the last five years. b Researcher Response to this Question was b Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be a. Expenitures of all aministrative units are presente for the last five years. Researcher Response: We reiterate that the correct response is b. As shown in Chart 6.1, institutional classification of expeniture presents information for 52 institutions an, therefore, separate information is not presente for some small offices an public units. IBP IBP eitors chose answer b to maintain the consistency of the assumptions use in selecting answers across the countries 19
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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos 2009: Cuaro [Chart] [Chart] 6.20 a Table 6.20 shows all expenitures arrange by functional classification. Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos 2009: Cuaro [Chart] 6.15 a Table 6.20 shows all expenitures arrange by economic classification. Peer Reviewer One Peer Reviewer Two 20
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 twothirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. The expeniture is not etaile by program for BY-1. Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposición e Motivos: Cuaro [Chart] 6.1 a The numbers provie as the 2008 expenitures are very close to the actual expeniture for that year. Peer Reviewer One Peer Reviewer Two 21
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). http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaro [Chart] 6.1 a Peer Reviewer One Peer Reviewer Two 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. b http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e motivos: Cuaro [Chart]s [Charts] 6.1, 6.6, 6.7, 6.15, an 6.20 Expenitures for prior years are presente for all the expeniture classifications, but these are not presente by program. Peer Reviewer One Peer Reviewer Two 22
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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaro [Chart] 6.1 a The only year with preliminar ata is 2008. Actual expeniture outcomes are presente for the previous years. Peer Reviewer One Peer Reviewer Two 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 prioryear estimates are presente. a http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaro [Chart] 6.1 Peer Reviewer One Peer Reviewer Two 23
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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaro [Chart] 5.1-1 a Table 5.1-1 shows all tax revenues iniviually for 2008. Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaros [Charts] 5.1-1, 5.1-2 a Tables 5.1-1 an 5.1-2 present non-tax revenues iniviually for 2008. Peer Reviewer One Peer Reviewer Two 24
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. c http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaro [Chart] 5.1-3 Peer Reviewer One Peer Reviewer Two 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). http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaro [Chart] 5.1-1 a Peer Reviewer One Peer Reviewer Two 25
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. a http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaros [Charts] 5.1-1 to 5.1-3 This information is presente for the last 6 years. Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaros [Charts] 5.1-1 to 5.1-3 b The ata presente for 2008 an 2007 is preliminary. Peer Reviewer One Peer Reviewer Two 26
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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Cuaros [Charts] 6.24-1, 6.24-2,6.25-1, 6.25-2, 6.26 an 6.27 b Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Cuaros [Charts] 6.24-1, 6.24-2, 6.25-1, 6.25-2, 6.26 an 6.27 a Peer Reviewer One Peer Reviewer Two 27
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. Fonen, Fonespa an Fono chino are goo examples of these extrabugetary funs. Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Capítulo 7 an Cuaros [Charts] 7.1 to 7.10 a Chapter 7 shows an important amount of information about intergovernmental transfers. Peer Reviewer One Peer Reviewer Two 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Pages 172-174 c Peer Reviewer One Peer Reviewer Two 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. No information is presente regaring quasi-fiscal activities. Peer Reviewer One Peer Reviewer Two 29
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. No information regaring financial assets are presente in the buget. Peer Reviewer One Peer Reviewer Two 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, 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. Peer Reviewer One Peer Reviewer Two 30
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. Information regaring expeniture arrears are not presente in the buget. Peer Reviewer One Peer Reviewer Two 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. Peer Reviewer One Peer Reviewer Two 31
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. Peer Reviewer One Peer Reviewer Two 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an inkin? 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. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: C. 5.1-2 c Peer Reviewer One Peer Reviewer Two 32
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. Peer Reviewer One Peer Reviewer Two 46. Does the executive s buget or any supporting buget ocumentation ientify all earmarke revenues? a. All earmarke revenues are ientifie iniviually. b. At least two-thirs of, but not all, earmarke revenues are ientifie iniviually. c. Less than two-thirs of earmarke revenues are ientifie iniviually.. No earmarke revenues are ientifie iniviually. Researcher Response to this Question was e Peer Reviewer One Peer Reviewer Two A more appropriate response to this question woul be c. Earmarke revenues o reach significant amounts in Venezuela an are not easily istinguishable in official ocuments. One example that is foun in the Exposicion e Motivos of the Draft 2009 Buget (pg. 109.) is linke to the use of gasoline an other oil erivative consumption taxes. This represents 0.5% of total revenue an sources of financing of the Republic. A non specifie fraction of it is allocate to the system of cargo control, improvement of collective transportation units, Vivex-VAO, stuent fare subsiy, mass transportation, natural gas for vehicles an the national urban transportation program. The money obtaine through these subsiies is aministere through a trust by the National Urban Transportation Founation Fun (Fontur). http://www.asambleanacional.gob.ve/inex.php?option=com_content&task=vi ew&i=20353%20itemi=58 c Researcher Response: The response shoul be change to c, as suggeste by Peer Reviewer Two. The reviewer s comment is correct: however, it is 33
important to note that even though there are earmarks on gasoline an oil erivatives, in practical terms they really on t exist because the price of gasoline oes not cover the cost of prouction. Gasoline oes not generate revenue because its selling price (approximately 2 cents of a ollar per liter) is well below the prouction cost. IBP Base on a review of comments, IBP eitors chose answer c. 47. What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. The official expeniture on secret items is associate to the partia 406 that amounte to Bs. 171 millions in 2009. This is less than 1% of total expenitures of the 2009 buget. Due to the existence of many extrabugetary funs, however, it is ifficult to assess the total resources eicate to spening on secret items. Researcher Response to this Question was a Peer Reviewer One Peer Reviewer Two IBP IBP eitors chose answer to maintain the consistency of the assumptions use in selecting answers across the countries. 34
The Buget Narrative & Performance Monitoring 48. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals, by aministrative unit (or functional category), for the buget year? a. Yes, extensive information on the link between the buget an the government s state policy goals, by aministrative unit (or functional category) is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the link between major policy goals an the buget, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals is not presente. c http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Page 132 Peer Reviewer One Peer Reviewer Two 35
49. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals for a multi-year perio (for at least two years beyon the buget year)? a. Yes, extensive information on the link between the buget an the government s state policy goals over a multi-year perio is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the major policy goals, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals over a multi-year perio is not presente. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Page 27 Chapter 3 c At the beginning of chapter 3, some general information on how the buget proposal is linke to multi-year goals is presente, but it lacks important etails. Peer Reviewer One Peer Reviewer Two 50. Does the executive s buget or any supporting buget ocumentation present non-financial ata, such as the number of beneficiaries, for expeniture programs? a. Non-financial ata are presente for all programs. b. Non-financial ata are presente for programs representing at least two-thirs of, but not all, expenitures. c. Non-financial ata are presente for programs representing less than two-thirs of expeniture.. No non-financial ata are presente. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Pag 135 c Peer Reviewer One Peer Reviewer Two 36
51. Are the non-financial ata presente useful for assessing how an expeniture program is performing? a. The non-financial ata are very useful for assessing program performance. b. The non-financial ata are mostly useful for assessing program performance. c. The non-financial ata are somewhat useful for assessing program performance.. No non-financial ata are provie or they are not useful for assessing program performance. http://www.asambleanacional.gob.ve/inex2.php?option=com_ocman& task=oc_view&gi=1019&itemi=124 Exposicion e Motivos: Pag 135 c Peer Reviewer One Peer Reviewer Two 52. Does the executive s buget or any supporting buget ocumentation contain performance inicators for expeniture programs? a. Performance inicators are presente for all programs. b. Performance inicators are presente for programs representing at least two-thirs of, but not all, expenitures. c. Performance inicators are presente for programs representing less than two-thirs of expenitures.. No performance inicators are presente. Peer Reviewer One Peer Reviewer Two 37
53. Are the performance inicators sufficiently well esigne, such that one can assess whether there has been progress towar meeting policy goals? a. All performance inicators are well esigne. b. Most performance inicators are well esigne. c. Some performance inicators are well esigne, but most are not.. No programs have performance inicators, or they are not well esigne. Peer Reviewer One Peer Reviewer Two 54. Are performance inicators use in conjunction with performance targets presente in the executive s buget or any supporting buget ocumentation? a. All performance inicators are use in conjunction with performance targets. b. Most performance inicators are use in conjunction with performance targets. c. Some performance inicators are use in conjunction with performance targets, but most are not.. No performance inicators are use in conjunction with performance targets. Peer Reviewer One Peer Reviewer Two 38