Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE MACEDONIA September 28, 2007 Interntionl Budget Prtnership Center on Budget nd Policy Priorities 820 First Street, NE Suite 510 Wshington, DC 20002 www.interntionlbudget.org www.openbudgetindex.org
This questionnire ws completed by: Nme: Andrey Pulejkov nd Mrij Ristesk Orgniztion: Centre for Reserch nd Policy Mking Address: Blvd. AVNOJ br.114/2, 1000 Skopje Telephone: 0038923216645 E-mil: crpm@crpm.org.mk 2
Interntionl Budget Prtnership OPEN BUDGET QUESTIONNAIRE MACEDONIA Section One: The Avilbility of Budget Documents... 4 Tble 1. Budget Yer of Documents Used in Completing the Questionnire... 5 Tble 2. Key Budget Documents Used: Full Titles nd Internet Links... 6 Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl... 8 Tble 4. Distribution of the Encted Budget nd Other Reports... 9 Section Two: The Executive s Budget Proposl... 10 Estimtes for the Budget Yer nd Beyond... 11 Estimtes for Yers Prior to the Budget Yer... 26 Comprehensiveness... 40 The Budget Nrrtive & Performnce Monitoring... 50 Additionl Key Informtion for Budget Anlysis & Monitoring... 55 Section Three: The Budget Process... 65 Executive s Formultion of the Budget... 66 Legisltive Approvl of the Budget... 73 Executive s Implementtion of the Budget... 79 Yer-end Report nd the Supreme Audit Institution... 91 3
Section One: The Avilbility of Budget Documents 4
Tble 1. Budget Yer of Documents Used in Completing the Questionnire Plese indicte the budget yer of the document used to complete the questionnire. If the document is not vilble to the public, plese stte, Not Avilble. Budget Documents Used in Completing the Questionnire As explined in the guide to the questionnire, documents from vriety of fiscl yers re referred to throughout the questionnire. Plese indicte below for which fiscl yer responses to questions relting to ech report or experience were bsed on. Budget Yer Used Pre-Budget Sttement Not Avilble Budget Summry 2007 Executive s Budget Proposl 2007 Supporting Budget Documents Citizens Budget Not Avilble Not Avilble Encted Budget 2007 In-Yer Reports 2007 Mid-Yer Report 2006 Yer-End Report 2006 Audit Report 2006 5
Tble 2. Key Budget Documents Used: Full Titles nd Internet Links Plese provide the full title, dte nd Internet link for ll documents to be cited in Sections 2 & 3. If n Internet link is not vilble for the document, plese indicte one of these three nswers: Not Produced, Produced but Not Avilble to the Public, Publicly Avilble, but Not on the Internet. Budget Document Full Title, Dte, nd Internet Link Pre-Budget Sttement Budget Summry Executive s Budget Proposl Not Produced Minister speech on Budget-Proposl of Republic of Mcedoni for yer 2007, November 2006, http://www.finnce.gov.mk/mk/rzno/2006/ekspoze_bu dzet_2007.pdf 2007 Budget-Proposl of Republic of Mcedoni, November 2006, www.finnce.gov.mk/mk/meni.htm Follow this link, then open буџети, nd you will see severl options were Budget Summry nd Executive Budget Proposl re listed Budget Document One in Support of the Executive s Budget Proposl Budget Document Two in Support of the Executive s Budget Proposl Budget Document Three in Support of the Executive s Budget Proposl Citizens Budget Produced but not publicly vilble Encted Budget Budget execution lw for yer 2007, December 2006, Publicly Avilble: www.finnce.gov.mk/mk/meni.htm Follow this link, then open буџети, nd you will see severl options were Encted Budget is vilble 6
In-Yer Reports Budget of Republic of Mcedoni (Qurterly report Jn- Mrch 2007, 15.My.2007, www.finnce.gov.mk/mk/fi/2007/budget_n_rm_jnmr_2007.pdf Mid-Yer Review 2006 Budget of RM execution informtion (Jn-Jun 2006), 03.OCTOBER.2006, www.finnce.gov.mk/mk/fi/2006/info_z ostvruvwe_periodot_jnuri_juni_2006.pdf Yer-End Report Yer End Report http://www.sobrnie.mk/mk/defult.sp?del=rhiv&vid i=pisrnic&strt=271 Audit Report Audit report for yer 2006, Mrch 2007, www.dzr.gov.mk/uplods/prvo%20str%201-78- voved.pdf Annex 1 http://www.dzr.gov.mk/uplods/aneks%201%20- %20ZBIRNO%20-%20%20str%2079-110.pdf Orgnic Budget Lw (Officil Gzette of the Republic of Mcedoni, number 64/2005). Other Documents Stte Audit Lw (Officil Gzette of the Republic of Mcedoni 65/1997,70/2001,31/2003,19/2004,70/2006), vilble t: http://www.dzr.gov.mk/en/uplods/stte%20audit%20 Lw,%20PDF.pdf Relevnt Ministries & Deprtments Ministry of Finnce, Budget nd Funds Deprtment, Tresury Deprtment, Deprtment for Mcroeconomic Policies 7
Tble 3. Distribution of Documents Relted to the Executive s Budget Proposl DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, plce Yes in the pproprite row below to indicte if the report is: Min document Executive s Budget Proposl 8 Budget summry* Supporting Document 1 Supporting Document 2 A. Not produced, even for internl purposes Yes Yes Yes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Yes Yes Internet.) For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? For ech chrcteristic, mrk Yes if yes, No if no, or NA if Not Avilble. Prebudget Prebudget Min document Executive s Budget Budget summry* 1. The relese dte is known t lest one month in dvnce Yes Yes Yes 2. Advnce notifiction of relese is sent to users, Yes Yes Yes medi 3. Relesed to public sme dy s officil relese to medi No No No 4. Avilble on the Internet free of chrge Yes Yes Yes 5. Free print copies vilble, limited distribution No No No 6. Free print copies vilble, mss distribution No No No 7. Redily vilble outside cpitl nd/or big cities + No No No 8. Written in more thn one No No No Supporting Document 1 Supporting Document 2 Citizens budget Yes Citizens budget lnguge 9. News conference is held to discuss relese No Yes Yes *A budget summry should be stnd-lone document, which could include budget speech or seprtely published executive summry. + Mrk Yes if ccess by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities.
Tble 4. Distribution of the Encted Budget nd Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, plce Yes in the pproprite row below to indicte if the report is: Encted budget In-yer reports Mid-yer review Yer-end report Audit report A. Not produced, even for internl purposes B. Produced for internl purposes, but not vilble to the public C. Produced nd vilble to the public, but only on request D. Produced nd distributed to the public (for exmple, in librries, posted on the Internet.) Yes Yes Yes Yes Yes For budget reports tht re produced nd distributed to the public, wht steps does the executive tke to distribute these reports nd to promote interest in them? For ech chrcteristic, mrk Yes if yes, No if no, or NA if Not Avilble. Encted budget In-yer reports Mid-yer review Yer-end report Audit report 1. The relese dte is known t lest one month in dvnce Yes Yes Yes Yes Yes 2. Advnce notifiction of relese sent to users, medi Yes No No No No 3. Relesed to public sme dy s officil relese to medi No No No Yes No 4. Avilble on the Internet free of chrge Yes Yes Yes Yes Yes 5. Free print copies vilble, limited distribution No No No No No 6. Free print copies vilble, mss distribution No No No No No 7. Redily vilble outside cpitl/big cities + Yes No No No No 8. Written in more thn one lnguge Yes Yes Yes No No 9. News conference is held to discuss relese No No No No No + Mrk Yes if ccess is vilble by mil order or by Internet, if Internet service is redily vilble outside the cpitl nd/or big cities. 9
Section Two: The Executive s Budget Proposl Notes on bbrevitions: BY = budget yer (yer for which the budget proposls re being mde) BY+1 = one yer beyond the budget yer BY-1 = one yer before the budget yer Plese mrk your nswer by plcing the pproprite letter in the box to the right of the question. For ll nswers mrked not pplicble/other, plese provide brief explntion indicting either why the nswer choices provided re not pplicble or why nother response would be more pproprite. 10
The Executive s Budget Proposl Estimtes for the Budget Yer nd Beyond 1. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit. b. Expenditures re clssified by dministrtive unit, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented. 2007 Budget of RM Officil Gzette of RM 139/2006 Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/bilns_n_prihodi_n _centrlen_buxet_po_buxetski_korisnici.pdf. The Executive Budget Proposl is ctully quite big document. Until 2007 it ws published in severl seprte documents. These cn be downloded from the Ministry of Finnce website: http://www.finnce.gov.mk/mk/meni.htm Then click on буџети (which mens budgets ) nd then on Предлог буџет 2007 (which mens Budget proposl 2007 ). The first link given is: Образложение на предлог на Буџетот на Република Македонија за 2007 година. This is the min document of the Executive Budget Proposl (115 pges). It contins minly nrrtive discussion nd description of ggregte ctegories of expenditures, revenues, mcroeconomic forecsts, etc. More detiled quntittive informtion is given in the links below. For instnce, the next link: Биланс на приходи на Буџетот на Република Македонија contins detiled quntittive informtion on the individul sources of tx revenues nd nontx revenues. The link: Биланс на расходи на Буџетот на Република Македонија contins detiled economic clssifiction of the expenditures, etc. Peer Reviewer Two 11
2. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function. d. No expenditures clssified by function re presented. 2007 Budget of RM Officil Gzette of RM 139/2006 Resercher s Response to this Question ws b. Peer Reviewer One A more pproprite response to this question would be. The functionl clssifiction published online (http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/buxetski_rshodi_p o_funkcii_n_centrlen_buxet.pdf) corresponds to the functionl clssifiction s defined in the IMF Government Finnce Sttistics Mnul, 2001 (p. 76, Tble 6.2). The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two Resercher Response: I suggest the nswer should remin b. IMF Mnul is not fully in line with IAS s the peer reviewer sttes. IBP IBP editors chose nswer, to mintin consistency with the criteri used for selecting nswers cross countries. According to the Guide to Complete the Open Budget Questionnire, complince with the IMF Government Finnce Sttistics Mnul 2001, is enough to support n nswer. 12
3. Does the executive s budget or ny supporting budget documenttion present expenditures for the budget yer tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction. d. No expenditures clssified by economic clssifiction re presented. 2007 Budget of RM Officil Gzette of RM 139/2006* Expenditure side is bsed od GFS 1986 Officil Gzette of RM 139/2006* Expenditure side is bsed od GFS 1986. b Peer Reviewer One A more pproprite response to this question would be b. The economic clssifiction published online (http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/bilns_n_rshodi_ n_centrlen_buxet_po_stvki.pdf) does not correspond exctly to the economic clssifiction s defined in the IMF Government Finnce Sttistics Mnul, 2001 (p. 63, Tble 6.1). The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 13
4. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the budget yer?. Progrm-level dt re presented for ll expenditures. b. Progrm-level dt re presented for t lest two-thirds of, but not ll, expenditures. c. Progrm-level dt re presented, but for less thn two-thirds of expenditures. d. No progrm-level dt re presented. Peer Reviewer One A more pproprite response to this question would be. For instnce, the Ministry of Helth s budget is broken down into the following subgroups: dministrtion, inspection, prevention, etc. The budgets of other ministries nd gencies re lso broken down into severl subgroups. d The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/vtor_poseben_del_n _centrlen_buxet.pdf. Peer Reviewer Two Resercher Response: I chose to keep my nswer d becuse the Mcedonin budget is not progrm budget but line budget nd suggested subgroups of the budget users re not directly linked with the progrm of the user but re to its functions. IBP IBP editors chose nswer, d to mintin consistency with the criteri used for selecting nswers cross countries. 14
5. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte expenditure re presented. b. No, multi-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). 2007 Budget of RM The budget contins entire segments regrding the Mid-term Fiscl strtegy nd expenditure estimtes. b Peer Reviewer One A more pproprite response to this question would be b. I could not see ny multi-yer estimtes in the executive s budget proposl. Peer Reviewer Two 15
6. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover multiyer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, multi-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, multi-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, multi-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. 2007 Budget of RM d It contins functionl, economic nd dministrtive mid-term expenditure limits. Peer Reviewer One A more pproprite response to this question would be d. I could not see ny multi-yer estimtes in the executive s budget proposl. In ddition, this response by the resercher is inconsistent with his/her response to question 4: s response to question 4, it ws indicted tht no progrm-level dt re presented. Peer Reviewer Two 16
7. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the budget yer?. All sources of tx revenue re identified individully. b. Sources of tx revenue mounting to t lest two-thirds of, but not ll, tx revenues re identified individully. c. Sources of tx revenue mounting to less thn two-thirds of ll tx revenues re identified individully. d. No sources of tx revenue re identified individully. 2007 Budget of RM Tx revenues re identified individully: Personl income tx, Profit tx, VAT, Excise, Costumes etc. (Officil Gzette of RM 139/2006). Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/bilns_n_prihodi_n _centrlen_buxet_po_stvki.pdf. Peer Reviewer Two 17
8. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the budget yer?. All sources of non-tx revenue re identified individully. b. Sources of non-tx revenue mounting to t lest two-thirds of, but not ll, nontx revenues re identified individully. c. Sources of non-tx revenues mounting to less thn two-thirds of ll non-tx revenue re identified individully. d. No sources of non-tx revenues re identified individully. 2007 Budget of RM Non-tx revenues re identified individully: Administrtive fees, Revenues from concessions, Other non-tx revenues, etc.(officil Gzette of RM 139/2006). Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/bilns_n_prihodi_n _centrlen_buxet_po_stvki.pdf. Peer Reviewer Two 18
9. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenue presented for multi-yer period (t lest two yers beyond the budget yer)?. Yes, multi-yer estimtes of ggregte revenue re presented. b. No, multi-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). Fiscl Strtegy 2005-2007 Fiscl strtegy contins ggregte mid-term revenues. Resercher s Response to this Question ws. Peer Reviewer One A more pproprite response to this question would be b. I guess the resercher ment to sy Fiscl Strtegy 2007-2009, since it is bout the 2007 budget. This document does not seem to be vilble to the public. b Peer Reviewer Two Resercher Response: I chose to keep my nswer becuse the Fiscl strtegy 2005-2007 which covers the period in question is vilble online nd contins the mid term revenues: http://www.finnce.gov.mk/mk/rzno/fiskln_strtegij_2005-2007.pdf IBP IBP editors chose nswer, b to mintin consistency with the criteri used for selecting nswers cross countries. Peer Reviewer is correct in mentioning the Fiscl Strtegy 2007-2009. The question is sking whether there re revenue estimtes for the yers tht follow the budget yer in question, in this cse 2007, (nd therefore for the following yers, 2008, 2009.) 19
10. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover multi-yer period (for t lest two yers beyond the budget yer)?. Yes, multi-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, multi-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, multi-yer estimtes re presented, but only for some individul sources of revenue. d. No, multi-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. Fiscl strtegy 2005-2007 Fiscl strtegy contin mid-term revenues by individul sources: tx nd non-tx revenues. Resercher s Response to this Question ws. d Peer Reviewer One A more pproprite response to this question would be d. I guess the resercher ment to sy Fiscl Strtegy 2007-2009, since this review concerns the 2007 budget. The Fiscl Strtegy 2005-2007 is vilble to the public, but this document cnnot be tken s supporting document to the 2007 executive s budget proposl (it could be only tken s supporting document to the 2005 executive s budget proposl). Peer Reviewer Two Resercher Response: I choose to keep my nswer becuse the fiscl strtegy in question 2005-2007 is vilble t http://www.finnce.gov.mk/mk/rzno/fiskln_strtegij_2005-2007.pdf nd contins ggregte estimtes of mid term revenues IBP IBP editors chose nswer, d. Peer Reviewer is correct in mentioning the Fiscl Strtegy 2007-2009. The question is sking whether there re revenue estimtes for the yers tht follow the budget yer in question, in this cse 2007, (nd therefore for the following yers, 2008, 2009.) 20
11. Does the executive s budget or ny supporting budget documenttion present dt on the totl government debt outstnding for the budget yer?. Yes, the dt reflect the outstnding debt both t the strt of the budget yer nd t the end of the budget yer (nd thereby reflect the net borrowing requirement of the budget). b. Yes, the dt reflect the outstnding debt t the end of the budget yer. c. Yes, the dt reflect the outstnding debt t the strt of the budget yer. d. No, dt on the outstnding debt re not presented. 2007 Budget of RM Public debt mngement strtegy for the three yers period is lso presented, Officil Gzette of RM 139/2006, Dt lso reflect the structure: externl nd domestic debt d Peer Reviewer One A more pproprite response to this question would be d. Dt re presented on estimted deficit, domestic borrowing, nd foreign borrowing, but not on the outstnding government debt. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 12. Does the executive s budget or ny supporting budget documenttion present interest pyments on the debt for the budget yer?. Yes, interest pyments on the debt re presented. b. No, interest pyments on the debt re not presented. c. Not pplicble/other (plese comment). 2007 Budget of RM Officil Gzette of RM 139/2006 Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 21
13. Does the executive s budget or ny supporting budget documenttion present informtion relted to the composition of government debt (such s interest rtes on the debt, mturity profile of the debt, currency denomintion of the debt, or whether it is domestic nd externl debt) for the budget yer?. Yes, extensive informtion relted to the composition of government debt is presented. b. Yes, key dditionl informtion is presented, but some detils re excluded. c. Yes, some dditionl informtion is presented, but it lcks importnt detils. d. No, dditionl informtion relted to the composition of government debt is not presented. 2007 Budget of RM Officil Gzette of RM 139/2006 Peer Reviewer One The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 22
14. Does the executive s budget or ny supporting budget documenttion present the mcroeconomic forecst upon which the budget projections re bsed?. Yes, n extensive discussion of the mcroeconomic forecst is presented, nd key ssumptions (such s infltion, rel GDP growth, unemployment rte, nd interest rtes) re stted explicitly. b. Yes, the mcroeconomic forecst is discussed nd most of the key ssumptions re stted explicitly, but some detils re excluded. c. Yes, there is some discussion of the mcroeconomic forecst (nd/or the presenttion of key ssumptions), but it lcks importnt detils. d. No, informtion relted to the mcroeconomic forecst is not presented. 2007 Budget of RM Officil Gzette of RM 139/2006 Resercher s Response to this Question ws. Peer Reviewer One A more pproprite response to this question would be b. The executive s budget proposl discusses the infltion nd the rel GDP growth, but it does not contin estimtes of the unemployment rte nd the interest rtes. Both unemployment nd interest rtes re quite importnt for the Mcedonin economy. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/obrzlozenie_n_bu xet_2007.pdf. b Peer Reviewer Two Resercher Response: I gree with cittion but not with the rgument s the document hs extensive mcroeconomic projections including the issue of employment (pge 3m lst prgrph of point 2). I retin my nswer. IBP IBP editors chose nswer, b to mintin consistency with the criteri used for selecting nswers cross countries. 23
15. Does the executive s budget or ny supporting budget documenttion show the impct of different mcroeconomic ssumptions (i.e., sensitivity nlysis) on the budget (including expenditures, revenues, nd debt)?. Yes, extensive informtion on the impct of mcroeconomic ssumptions on the budget is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of the mjor mcroeconomic ssumptions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of different mcroeconomic ssumptions on the budget is not presented. 2007 Budget of RM Officil Gzette of RM 139/2006 Peer Reviewer One The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two Resercher Response: I chose my nswer becuse I gree with cittion but not with the rgument s the document hs impct nlysis. I retin my nswer. The relevnt informtion is presented on pges 3 nd 4 of the following document: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/obrzlozenie_n_bu xet_2007.pdf IBP IBP editors chose nswer, to mintin consistency with the criteri used for selecting nswers cross countries. 24
16. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect expenditures?. Yes, extensive informtion on the impct of policy proposls on expenditures is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on expenditures, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on expenditures is not presented. 2007 Budget of RM The budget of RM cn be downloded from the Ministry of Finnce website: http://www.finnce.gov.mk/mk/meni.htm b Peer Reviewer One The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two The policy proposls discuss expenditures of the given ministry, but do not seriously or methodologiclly consider the impct on other governmentl nd non-governmentl stkeholders. 17. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer tht shows how policy proposls in the budget, s distinct from existing policies, ffect revenues?. Yes, extensive informtion on the impct of policy proposls on revenues is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting the impct of key policy proposls on revenues, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on the impct of policy proposls on revenues is not presented. 2007 Budget of RM Officil Gzette of RM 139/2006 Peer Reviewer One Peer Reviewer Two 25
Estimtes for Yers Prior to the Budget Yer 18. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by dministrtive unit (tht is, by ministry, deprtment, or gency)?. All expenditures re clssified by dministrtive unit for BY-1. b. Expenditures re clssified by dministrtive unit for BY-1, but some smll units re not shown seprtely. c. Expenditures re clssified by dministrtive unit for BY-1, but significnt number of units re not shown seprtely. d. No expenditures clssified by dministrtive unit re presented for BY-1. 2007 Budget of RM Officil Gzette of RM 139/2006 Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/bilns_n_rshodi_n _centrlen_buxet_po_buxetski_korisnici.pdf. Peer Reviewer Two 26
19. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by functionl clssifiction?. All expenditures re clssified by functionl clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by functionl clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by function for BY-1. d. No expenditures clssified by function re presented for BY-1. 2007 Budget of RM Officil Gzette of RM 139/2006 Resercher s Response to this Question ws. Peer Reviewer One A more pproprite response to this question would be d. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/buxetski_rshodi_po _funkcii_n_centrlen_buxet.pdf. d Peer Reviewer Two Resercher Response: I chose to keep my nswer becuse the question does not refer to the executive budget proposl exclusively but to other documents such s the encted budget tht is most publicly ccessible nd contins this informtion IBP IBP editors chose nswer, d to mintin consistency with the ssumptions used for selecting nswers cross countries. All questions 1-55 refer to the executive s budget proposl nd its supporting documents only, nd not to the Encted Budget. The purpose of this section is to ssess wht informtion is vilble to citizens before the budget is pproved. Therefore the encted budget cnnot be used to nswer this question. 27
20. Does the executive s budget or ny supporting budget documenttion present expenditures for the yer preceding the budget yer (BY-1) tht re clssified by economic clssifiction?. All expenditures re clssified by economic clssifiction for BY-1, nd the ctegoriztion is comptible with interntionl stndrds. b. All expenditures re clssified by economic clssifiction for BY-1, but the ctegoriztion is not comptible with interntionl stndrds. c. Some, but not ll, expenditures re clssified by economic clssifiction for BY-1. d. No expenditures clssified by economic clssifiction re presented for BY-1. 2007 Budget of RM Officil Gzette of RM 139/2006, Expenditure economic clsiffiction is comprble with GFS 1986 Resercher s Response to this Question ws. Peer Reviewer One A more pproprite response to this question would be b, since the ctegoriztion is not entirely comptible with the IMF Government Finnce Sttistics Mnul, 2001. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/bilns_n_rshodi_n _centrlen_buxet_po_stvki.pdf. b Peer Reviewer Two Resercher Response: I chose to keep my nswer becuse IMF Mnul is not completely comptible with IAS stndrds nd the budget is. IBP IBP editors chose nswer, b to mintin consistency with the criteri used for selecting nswers cross countries. According to the Guide to Complete the Open Budget Questionnire, n nswer should be supported by complince with the IMF Government Finnce Sttistics Mnul 2001. 28
21. Does the executive s budget or ny supporting budget documenttion present expenditures for individul progrms for the yer preceding the budget yer (BY-1)?. Progrm-level expenditure dt re presented for ll expenditures for BY-1. b. Progrm-level expenditure dt re presented for t lest two-thirds of, but not ll, expenditures for BY-1. c. Progrm-level expenditure dt re presented, but for less thn two-thirds of expenditures for BY-1. d. No progrm-level expenditure dt re presented for BY-1. 2007 Budget of RM Officil Gzette of RM 139/2006 Peer Reviewer One A more pproprite response to this question would be d. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/vtor_poseben_del_n _centrlen_buxet.pdf. Peer Reviewer Two 29
22. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the expenditure estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl encted levels to reflect six or more months of ctul expenditure. b. All BY-1 estimtes hve been updted from the originl encted levels, but reflect less thn six months of ctul expenditure. c. Some BY-1 estimtes hve been updted from the originl encted levels to reflect ctul expenditure. d. The BY-1 estimtes hve not been updted from the originl encted levels, or no BY-1 estimtes re presented. 2007 Budget of RM. Officil Gzette of RM 139/2006 Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 23. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of expenditure presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte expenditure re presented. b. No, such prior-yer estimtes of ggregte expenditure re not presented. c. Not pplicble/other (plese comment). b Peer Reviewer One Peer Reviewer Two 30
24. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for expenditure estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer expenditure estimtes re presented for ll individul progrms, nd for one or more expenditure clssifiction (such s functionl, economic, or dministrtive). b. Yes, such prior-yer estimtes re presented for one or more expenditure clssifiction (such s functionl, economic, or dministrtive), but only for some individul progrms. c. Yes, such prior-yer estimtes re presented, but only for portion of one or more of the expenditure clssifictions (such s some functions, or some dministrtive units) nd/or for only some individul progrms. d. No, such prior-yer estimtes re presented for ggregte expenditure only, or they re not presented t ll. d Peer Reviewer One Peer Reviewer Two 25. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll expenditures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll expenditures re presented in the budget or supporting budget documenttion. 2007 Budget of RM. Officil Gzette of RM 139/2006 d Peer Reviewer One A more pproprite response to this question would be d. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 31
26. Are the expenditure estimtes for the yers prior to the budget yer djusted, s needed, to be comprble with the budget-yer estimtes in terms of clssifiction nd presenttion?. Yes, prior-yer dt re lwys djusted to be comprble to the budget yer dt. b. Yes, in most cses, prior-yer dt re djusted to be comprble. c. Yes, in some cses, prior-yer dt re djusted to be comprble, but significnt devitions between prior-yer nd budget-yer clssifictions exist. d. No, prior-yer dt re not djusted to be comprble, or no prior-yer estimtes re presented. Peer Reviewer One Peer Reviewer Two 32
27. Does the executive s budget or ny supporting budget documenttion identify the different sources of tx revenue (such s income tx or VAT) for the yer preceding the budget yer (BY-1)?. All tx revenues re identified individully for BY-1. b. Tx revenues mounting to t lest two-thirds of, but not ll, tx revenue for BY-1 re identified individully. c. Tx revenues mounting to less thn two-thirds of ll tx revenues for BY-1 re identified individully. d. No tx revenues re identified individully for BY-1. 2007 Budget of RM. According to the Budget Lw, Officil Gzette of RM, number 64/05; nd Lw on Amendments of the Budget Lw, Officil Gzette of RM, number 4/07 Resercher s Response to this Question ws c. c Peer Reviewer One A more pproprite response to this question would be. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/bilns_n_prihodi_n _centrlen_buxet_po_stvki.pdf. Peer Reviewer Two Resercher Response: I chose to keep my nswer c becuse the comment nd nswer refer to the executive budget proposl s well. IBP IBP editors chose nswer, c consistent with the reserchers comment. 33
28. Does the executive s budget or ny supporting budget documenttion identify the different sources of non-tx revenue (such s grnts, property income, nd sles of goods nd services) for the yer preceding the budget yer (BY-1)?. All non-tx revenues re identified individully for BY-1. b. Non-tx revenues mounting to t lest two-thirds of, but not ll, non-tx revenue for BY-1 re identified individully. c. Non-tx revenues mounting to less thn two-thirds of ll non-tx revenues for BY-1 re identified individully. d. No non-tx revenues re identified individully for BY-1. 2007 Budget of RM. Officil Gzette of RM 139/2006 Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. The pproprite cittion would be: http://www.finnce.gov.mk/mk/budget/2007/predlog_sobrnie/bilns_n_prihodi_n _centrlen_buxet_po_stvki.pdf. Peer Reviewer Two 34
29. In the executive s budget or ny supporting budget documenttion, how mny months of ctul dt re reflected in the revenues estimtes of the yer prior to the budget yer (BY-1)?. All BY-1 estimtes hve been updted from the originl estimtes to reflect six or more months of ctul revenue collections. b. All BY-1 estimtes hve been updted from the originl estimtes, but reflect less thn six months of ctul revenue collections. c. Some BY-1 estimtes hve not been updted from the originl estimtes to reflect ctul revenue collections. d. The BY-1 estimtes hve not been updted from the originl estimtes or no BY-1 estimtes re presented. 2007 Budget of RM. Officil Gzette of RM 139/2006 Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 30. In the executive s budget or ny supporting budget documenttion, re estimtes of the ggregte level of revenues presented for yers tht precede the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer estimtes of ggregte revenue re presented. b. No, such prior-yer estimtes of ggregte revenue re not presented. c. Not pplicble/other (plese comment). 2007 Budget of RM. Officil Gzette of RM 139/2006 b Peer Reviewer One The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 35
31. In the executive s budget or ny supporting budget documenttion, is more detil thn just the ggregte level presented for revenue estimtes tht cover yers preceding the budget yer by more thn one yer (tht is, BY-2 nd prior yers)?. Yes, such prior-yer revenue estimtes re presented for individul sources of revenue, nd by revenue clssifiction (such s tx nd non-tx). b. Yes, such prior-yer estimtes re presented by revenue clssifiction (such s tx nd non-tx), but only for some individul sources of revenue. c. Yes, such prior-yer estimtes re presented, but only for some individul sources of revenue. d. No, such prior-yer estimtes re presented for ggregte revenue only, or they re not presented t ll. 2007 Budget of RM. d Officil Gzette of RM 139/2006 Peer Reviewer One The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 36
32. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which ll revenues reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for ll revenues re presented in the budget or supporting budget documenttion. 2007 Budget of RM. Officil Gzette of RM 139/2006 Resercher s Response to this Question ws. Peer Reviewer One A more pproprite response to this question would be d. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. d Peer Reviewer Two Resercher Response: I suggest the nswer should be chnged to e I chose my nswer becuse the revenues or expenditures re not linked to outcomes IBP IBP editors chose nswer, d to mintin consistency with the criteri used for selecting nswers cross countries. 37
33. Does the executive s budget or ny supporting budget documenttion present informtion relted to the government debt for the yer preceding the budget yer?. Yes, extensive informtion is presented on the level nd composition of government debt for the yer preceding the budget yer. b. Yes, informtion on the level of debt is presented, but some importnt detils bout the composition of the debt re excluded. c. Yes, but only informtion on the level of debt is presented. d. No, informtion relted to the government debt for BY-1 is not presented. 2007 Budget of RM. Officil Gzette of RM 139/2006 d Peer Reviewer One A more pproprite response to this question would be d. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 38
34. In the executive s budget or ny supporting budget documenttion, wht is the most recent yer presented for which the debt figures reflect ctul outcomes?. Two yers prior to the budget yer (BY-2). b. Three yers prior to the budget yer (BY-3). c. Before BY-3. d. No ctul dt for government debt re presented in the budget or supporting budget documenttion. 2007 Budget of RM. Officil Gzette of RM 139/2006 Resercher s Response to this Question ws. Peer Reviewer One A more pproprite response to this question would be d. d The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two Resercher Response: I suggest my nswer should be chnged to e. No outcomes re presented nywhere in the budget documenttion. IBP IBP editors chose nswer, d s per resercher s comment. No informtion is presented, therefore to mintin consistency with the criteri used for selecting nswers cross countries, d is the most pproprite nswer. 39
Comprehensiveness 35. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on extr-budgetry funds?. Yes, extensive informtion on extr-budgetry funds is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key extr-budgetry funds, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on extr-budgetry funds is not presented. 2007 Budget of RM. Officil Gzette of RM 139/2006 Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 36. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on intergovernmentl trnsfers?. Yes, extensive informtion on intergovernmentl trnsfers is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key intergovernmentl trnsfers, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on intergovernmentl trnsfers is not presented. 2007 Budget of RM. Officil Gzette of RM 139/2006 Peer Reviewer One The response is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 40
37. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on trnsfers to public corportions?. Yes, extensive informtion on trnsfers to public corportions is presented, including both nrrtive discussion nd quntittive estimtes. b. Yes, informtion is presented, highlighting key trnsfers to public corportions, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on trnsfers to public corportions is not presented. 2007 Budget of RM. Officil Gzette of RM 139/2006 Peer Reviewer One A more pproprite response to this question would be c. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 41
38. Does the executive s budget or ny supporting budget documenttion present informtion for t lest the budget yer on qusi-fiscl ctivities?. Yes, extensive informtion on qusi-fiscl ctivities is presented, including both nrrtive discussion nd, where possible, quntittive estimtes. b. Yes, informtion is presented, highlighting key qusi-fiscl ctivities, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on qusi-fiscl ctivities is not presented. 2007 Budget of RM. Officil Gzette of RM 139/2006 Resercher s Response to this Question ws b. b Peer Reviewer One A more pproprite response to this question would be d. The cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two Resercher Response: I choose to keep my nswer b. Informtion is presented IBP IBP editors chose nswer, b consistent with the resercher s comment. 42
39. Does the executive's budget or ny supporting budget documenttion present informtion on finncil ssets held by the government?. Yes, extensive informtion on finncil ssets is presented, including listing of the ssets, discussion of their purpose, nd n estimte of their mrket vlue. b. Yes, informtion is presented, highlighting key informtion, but some detils re excluded. c. Yes, some informtion is presented, but it lcks importnt detils. d. No, informtion on finncil ssets is not presented. 2007 Budget of RM. d Officil Gzette of RM 139/2006 Peer Reviewer One The response d is correct, but the cittion nd the comment re not pproprite. The executive s budget proposl is not published in the Officil Gzette; the encted budget is. The executive s budget proposl is vilble on the Ministry of Finnce website. Peer Reviewer Two 43