Zimbabwe

					      Where is the function of the Central
Q.1
      Budget Authority located?
      Ministry of Finance                                 1
      Office of the Chief Executive                       0
      President’s office                                  0
      Prime Minister’s office                             0
      Independent Agency                                  0
      The Central Budget Authority is split
                                                          0
      between two or more agencies
      Other                                               0
      Other Comments
                                                     Treasury :
                                                     Minister of
      Name of the Central Budget Authority
                                                    Finance is in
                                                       charge.

      Who is the head of the Central Budget
      Authority – i.e. the highest official
Q.2
      whose primary responsibility is the
      budget?
      Political appointee - i.e. s/he generally
                                                          1
      leaves with a change of Government
      A senior civil servant – i.e. s/he does not
      generally leave with a change of                    0
      Government
      Other                                               0
      Other Comments

      What is the total number of staff
Q.3   working in the Central Budget
      Authority?
      Number of staff working

      Legal Framework - What is the legal
Q.4
      basis for the following?
      The form and structure of the annual
4.a
      budget and related legislation
      Constitution                                        0
      Legislation                                         0
      Internal rules                                      1
      No formal basis                                     0
4.b   The timing of the annual budget process
      Constitution                                        1
      Legislation                                         1
      Internal rules                                      1
      No formal basis                           0
      Roles and responsibilities of different
4.c   parts of the Executive in budget
      formulation and execution
      Constitution                              0
      Legislation                               1
      Internal rules                            0
      No formal basis                           0
      Roles and responsibilities of the
4.d   Legislature and the Executive in the
      budget process
      Constitution                              0
      Legislation                               1
      Internal rules                            0
      No formal basis                           0
      Provisions on what happens when the
4.e   budget is not approved by the
      beginning of the fiscal year
      Constitution                              0
      Legislation                               1
      Internal rules                            0
      No formal basis                           0
      Requirement for legislative
4.f
      authorization of spending
      Constitution                              1
      Legislation                               1
      Internal rules                            0
      No formal basis                           0
      Requirement for legislative
4.g
      authorization of taxes
      Constitution                              1
      Legislation                               1
      Internal rules                            0
      No formal basis                           0
      Rules for the use of contingency or
4.h
      reserve funds
      Constitution                              0
      Legislation                               1
      Internal rules                            0
      No formal basis                           0
      Requirement for audit of Government
4.i   accounts by the Supreme Audit
      Institution
      Constitution                              1
      Legislation                               1
      Internal rules                                 0
      No formal basis                                0
      Requirements for internal audit
4.j
      structures in line ministries
      Constitution                                   0
      Legislation                                    1
      Internal rules                                 0
      No formal basis                                0
      Management and reporting relating to
4.k
      off-budget expenditures
      Constitution                                   0
      Legislation                                    0
      Internal rules                                 1
      No formal basis                                0
                                               The Budget
                                              Administrative
                                                and Legal
                                              Framework is
                                               modelled on
      Comments on Part I
                                                the British
                                             Model. There is
                                             generally clarity
                                               of roles and
                                             responsibilities.
      Which of the following actors formulate
Q.5   the economic assumptions used in the
      budget?
      Central Budget Authority                        0
      Ministry of Finance                             0
      President’s office                              0
      Prime Minister’s office                         0
      Legislature or other legislative body           0
      Panel of economic experts appointed by
                                                      0
      the Government
      Independent Government body                     0
      Private sector                                  0
      Other                                           1
                                                  Ministry of
                                                 Finance and
      Other Comments                              Ministry of
                                                  Economic
                                                 Development
      Which of the following organisations
      carry out independent reviews of the
Q.6
      economic assumptions used in the
      budget?
      There are no independent reviews of the
                                                      1
      economic assumptions
      Independent panel, or similar                   0
      Supreme Audit Institution                       0
      Legislature or other legislative body           0
      Other                                           0
      Other Comments


      Is the methodology used for
Q.7   establishing the economic assumptions
      of the budget publicly available?
      No                                              1
      Yes, but only to certain parts of the
                                                      0
      Legislature
      Yes, it is publicly available on request        0
      Yes, it is published                            0
      Other                                           0
      Other Comments
       Is fiscal sensitivity analysis of the
Q.8    economic assumptions included in the
       budget documentation?
       No                                            1
       Yes, a comprehensive analysis is included     0
       Yes, but only for selected activities         0
       Yes, but only for some selected
       activities Comments

       How often are fiscal estimates
Q.9    (spending and revenues) revised in the
       course of a fiscal year?
       Weekly                                        0
       Monthly                                       0
       Quarterly                                     0
       Biannually                                    1
       Annually                                      0
       On another regular interval                   0
       On ad hoc basis                               0
       Not revised                                   0
       On an other regular basis Comments

       To what extent are fiscal risks
Q.10   associated with entitlements evaluated
       in the budget documentation?
       Fiscal risks are not evaluated                1
       Evaluation is on an ad hoc basis              0
       Evaluation follows a materiality test (i.e.
       only risks to programmes with certain         0
       levels of spending)
       Evaluation is comprehensive                   0
       Other                                         0
       Other Comments

       In the annual budget documentation
       presented to the Legislature are
Q.11   expenditures under current
       commitments in law and policy
       distinguished from new policies?
       No                                            0
       Yes, but not in all cases                     0
       Yes, comprehensively                          1
       Other                                         0
       Other Comments
         How often do you prepare long-term
Q.12.a
         fiscal projections?
         Every year                                          0
         Every 2 years                                       0
         Every 3 years                                       0
         Every 4 years                                       0
         Every 5 years                                       0
         Every 10 years                                      0
         On an ad hoc basis                                  0
         There are no long-term fiscal projections           1
         How many years do the projections
Q.12.b
         normally cover?
         Not applicable                                      1
         Up to 10                                            0
         11-20                                               0
         21-30                                               0
         31-40                                               0
         41-50                                               0
         51-60                                               0
         61-70                                               0
         71-80                                               0
         81-90                                               0
         91-100                                              0
         What kinds of long-term fiscal analysis
Q.13
         are used?
         Detailed projections of
                                                             0
         revenues/expenditures and surplus (deficit)
         Present value calculation of future
         revenues expenditures and surpluses (for            0
         example fiscal gap analysis)
         Intergenerational accounting                        0
         Balance sheet analysis                              0
         Other                                               1
                                                         No Long
                                                        Term fiscal
                                                        analysis is
         Additional details Comments
                                                         currently
                                                       being carried
                                                            out.
         In developing the budget, are there any
Q.14     fiscal rules that place limits on fiscal
         policy?
         No                                                  0
         Yes, expenditure rule                         0
         Yes, revenue rule                             0
         Yes, budget balance (surplus/deficit) rule    1
         Yes, debt rule                                0
         Other                                         0
         Complete fiscal rule(s) Comments
Q.15.1   Expenditure Rule
15.1.a   What is the target of the rule?
         The rule targets a nominal expenditure
                                                       0
         ceiling
         The rule targets a real expenditure ceiling   0
         The rule targets a nominal expenditure
                                                       0
         growth rate
         The rule targets a real expenditure growth
                                                       0
         rate
         The rule targets a specific expenditure to
                                                       0
         GDP ratio
         Other                                         0
         Other Comments
         What is the time period covered by the
         fiscal rule? This refers to the number of
15.1.b
         years for which the rule imposes the
         constraint.
         1 year                                        0
         2 years                                       0
         3 years                                       0
         More than 3 years                             0
         Over the economic cycle                       0
         Other                                         0
         Other Comments
         Which parts of the general Government
15.1.c
         are covered by the fiscal rule?
         The entire Government sector                  0
         Central Government                            0
         Regional Government                           0
         Local Government                              0
         Extra-budgetary funds                         0
         Other                                         0
         Other Comments
         Which of the following defines the fiscal
15.1.d
         rule?
         It is not explicitly defined                  0
         Constitution                                  0
          Legislation                                   0
          Formal agreement of parties in Government     0
          Political commitment of the Government        0
          Other                                         0
          Other Comments
          Who is in charge of monitoring
15.1.e
          compliance with the fiscal rule?
          There is no monitoring of compliance with
                                                        0
          the fiscal rule(s)
          Central Budget Authority                      0
          Supreme Audit Institution                     0
          Legislature or other legislative body         0
          Independent body                              0
          Other                                         0
          Other Comments
          In case of non-compliance with the
15.1.f    fiscal rule what are the enforcement
          procedures?
          Enforcement procedures are not defined
                                                        0
          ex ante
          A proposal with corrective measures must
                                                        0
          be presented to the Legislature
          The Government or ministry responsible
          for the overrun has to implement corrective   0
          measures
          There is an automatic correction
                                                        0
          mechanism
          There is a possibility of sanctions please
                                                        0
          specify below
          There are automatic sanctions                 0
          Other                                         0
          Other Comments
Q. 15.2   Revenue Rule
15.2.a    What is the target of the rule?
          The rule imposes constraints on the
          allocation of higher-than-expected
                                                        0
          revenues in good times. Please specify
          below
          The rule imposes constraints on the
                                                        0
          developments in the tax-to-GDP ratio.
          Other                                         0
          Other Comments
         What is the time period covered by the
         fiscal rule? This refers to the number of
15.2.b
         years for which the rule imposes the
         constraint.
         1 year                                      0
         2 years                                     0
         3 years                                     0
         More than 3 years                           0
         Over the economic cycle                     0
         Other                                       0
         Other Comments
         Which parts of the general Government
15.2.c
         are covered by the fiscal rule?
         The entire Government sector                0
         Central Government                          0
         Regional Government                         0
         Local Government                            0
         Extra-budgetary funds                       0
         Other                                       0
         Other Comments
         Which of the following defines the fiscal
15.2.d
         rule?
         It is not explicitly defined                0
         Constitution                                0
         Legislation                                 0
         Formal agreement of parties in Government   0
         Political commitment of the Government      0
         Other                                       0
         Other Comments
         Who is in charge of monitoring
15.2.e
         compliance with the fiscal rule?
         There is no monitoring of compliance with
                                                     0
         the fiscal rule(s)
         Central Budget Authority                    0
         Supreme Audit Institution                   0
         Legislature or other legislative body       0
         Independent body                            0
         Other                                       0
         Other Comments
         In case of non-compliance with the
15.2.f   fiscal rule what are the enforcement
         procedures?
         Enforcement procedures are not defined
                                                        0
         ex ante
         A proposal with corrective measures must
                                                        0
         be presented to the Legislature
         The Government or ministry responsible
         for the overrun has to implement corrective    0
         measures
         There is an automatic correction
                                                        0
         mechanism
         There is a possibility of sanctions please
                                                        0
         specify below
         There are automatic sanctions                  0
         Other                                          0
Q.15.3   Budget Balance Rule
15.3.a   What is the target of the rule?
         The rule targets a specific budget balance
                                                        0
         in nominal terms
         The rule targets a specific budget balance
                                                        0
         as a percentage of GDP
          The rule targets a specific budget balance
         as a percentage of GDP in cyclically-          0
         adjusted or structural terms
         The rule targets a specific budget balance
         as a percentage of GDP within a range of
                                                        1
         possible values depending on growth
         developments
         The rule targets a given improvement of
                                                        0
         the budget balance (as a % of GDP)
         The rule targets a given improvement of
         the structural or cyclically-adjusted budget   0
         balance (as a % of GDP)
         Other                                          0
         Other Comments
         What is the time period covered by the
         fiscal rule? This refers to the number of
15.3.b
         years for which the rule imposes the
         constraint.
         1 year                                         1
         2 years                                        0
         3 years                                        0
         More than 3 years                              0
         Over the economic cycle                        0
         Other                                          0
         Other Comments
         Which parts of the general Government
15.3.c
         are covered by the fiscal rule?
         The entire Government sector                  0
         Central Government                            1
         Regional Government                           0
         Local Government                              0
         Extra-budgetary funds                         0
         Other                                         0
         Further details Comments
         Which of the following defines the fiscal
15.3.d
         rule?
         It is not explicitly defined                  1
         Constitution                                  0
         Legislation                                   0
         Formal agreement of parties in Government     0
         Political commitment of the Government        0
         Other                                         0
         Other Comments
         Who is in charge of monitoring
15.3.e
         compliance with the fiscal rule?
         There is no monitoring of compliance with
                                                       0
         the fiscal rule(s)
         Central Budget Authority                      1
         Supreme Audit Institution                     0
         Legislature or other legislative body         0
         Independent body                              0
         Other                                         0
         Other Comments
         In case of non-compliance with the
15.3.f   fiscal rule what are the enforcement
         procedures?
         Enforcement procedures are not defined
                                                       1
         ex ante
         A proposal with corrective measures must
                                                       0
         be presented to the Legislature
         The Government or ministry responsible
         for the overrun has to implement corrective   0
         measures
         There is an automatic correction
                                                       0
         mechanism
         There is a possibility of sanctions please
                                                       0
         specify below
         There are automatic sanctions                 0
         Other                                        0
         Further details Comments
Q.15.4   Debt Rule
15.4.a   What is the target of the rule?
         The rule targets a specific amount of debt
                                                      0
         in nominal terms
         The rule targets a specific debt-to-GDP
                                                      0
         ratio
         The rule targets a given reduction in the
                                                      0
         debt-to-GDP ratio
         The rule establishes a ceiling for the
         Government (or a specific sub sector) debt   0
         in level or as a % of GDP
         Other                                        0
         Other Comments
         What is the time period covered by the
         fiscal rule? This refers to the number of
15.4.b
         years for which the rule imposes the
         constraint.
         1 year                                       0
         2 years                                      0
         3 years                                      0
         More than 3 years                            0
         Over the economic cycle                      0
         Other                                        0
         Other Comments
         Which parts of the general Government
15.4.c
         are covered by the fiscal rule?
         The entire Government sector                 0
         Central Government                           0
         Regional Government                          0
         Local Government                             0
         Extra-budgetary funds                        0
         Other                                        0
         Other Comments
         Which of the following defines the fiscal
15.4.d
         rule?
         It is not explicitly defined                 0
         Constitution                                 0
         Legislation                                  0
         Formal agreement of parties in Government    0
         Political commitment of the Government       0
         Other                                        0
         Other Comments
         Who is in charge of monitoring
15.4.e
         compliance with the fiscal rule?
         There is no monitoring of compliance with
                                                       0
         the fiscal rule(s)
         Central Budget Authority                      0
         Supreme Audit Institution                     0
         Legislature or other legislative body         0
         Independent body                              0
         Other                                         0
         Other Comments
         In case of non-compliance with the
15.4.f   fiscal rule what are the enforcement
         procedures?
         Enforcement procedures are not defined
                                                       0
         ex ante
         A proposal with corrective measures must
                                                       0
         be presented to the Legislature
         The Government or ministry responsible
         for the overrun has to implement corrective   0
         measures
         There is an automatic correction
                                                       0
         mechanism
         There is a possibility of sanctions please
                                                       0
         specify below
         There are automatic sanctions                 0
         Other                                         0
         Other Comments
Q.15.5   Other Fiscal Rule
         What is the time period covered by the
         fiscal rule? This refers to the number of
15.5.b
         years for which the rule imposes the
         constraint.
         1 year                                        0
         2 years                                       0
         3 years                                       0
         More than 3 years                             0
         Over the economic cycle                       0
         Other                                         0
         Other Comments
         Which parts of the general Government
15.5.c
         are covered by the fiscal rule?
         The entire Government sector                  0
         Central Government                            0
         Regional Government                           0
         Local Government                              0
         Extra-budgetary funds                         0
         Other                                         0
         Which of the following defines the fiscal
15.5.d
         rule?
         It is not explicitly defined                  0
         Constitution                                  0
         Legislation                                   0
         Formal agreement of parties in Government     0
         Political commitment of the Government        0
         Other                                         0
         Who is in charge of monitoring
15.5.e
         compliance with the fiscal rule?
         There is no monitoring of compliance with
                                                       0
         the fiscal rule(s)
         Central Budget Authority                      0
         Supreme Audit Institution                     0
         Legislature or other legislative body         0
         Independent body                              0
         Other                                         0
         In case of non-compliance with the
15.5.f   fiscal rule what are the enforcement
         procedures?
         Enforcement procedures are not defined
                                                       0
         ex ante
         A proposal with corrective measures must
                                                       0
         be presented to the Legislature
         The Government or ministry responsible
         for the overrun has to implement corrective   0
         measures
         There is an automatic correction
                                                       0
         mechanism
         There is a possibility of sanctions please
                                                       0
         specify below
         There are automatic sanctions                 0
         Other                                         0
         Other Comments

         Does the annual budget documentation
Q.16     submitted to the Legislature contain
         multi-year expenditure estimates?
         No                                                1
         Yes, at the aggregate level                       0
       Yes, at the ministry level                               0
       Yes, at line item level                                  0
       Other                                                    0
       Other Comments
       How many years does the multi-year
Q.17   expenditure estimates cover (including
       the upcoming budget)?
       2                                                0
       3                                                0
       4                                                0
       5                                                0
       6                                                0
       7                                                0
       8                                                0
       9                                                0
       10                                               0
       Other                                            1
       Not applicable                                   0
                                                    It was 3
                                                   years as a
       Other Comments                              Three Year
                                                     Rolling
                                                     Budget.
       How often are the multi-year estimates
Q.18
       updated?
       Annually
       Every 2 years
       Every 3 years
       Every 4 years
       Every 5 years
       Every 10 years
       Other
       Not applicable
       Other Comments

       If applicable, from what basis do you
Q.19   extrapolate multi-year expenditure
       estimates?
       Expenditures in future years are based on
                                                       0
       current legislation
       Expenditures in future years are based on
                                                       0
       anticipated legislative changes
       Expenditures in future years are
                                                       0
       unchanged in nominal terms
       Expenditures in future years are
                                                      0
       unchanged in real terms
       Expenditures in future years are adjusted
                                                      1
       for the official macroeconomic forecast
       Expenditures in future years are adjusted
                                                      0
       for demographic changes
       Other                                          0
       Not applicable                                 0
       Other Comments
       Are there multi-year expenditure targets
Q.20
       or ceilings?
       No, there are no such targets or ceilings
       Yes, there are aggregate targets or ceilings
       Yes, there are targets or ceilings for each
       ministry
       Yes, there are targets or ceilings for line
       items
       Other
       Other Comments
       How many years do the targets/ceilings
Q.21
       cover (including the upcoming budget)?
       2
       3
       4
       5
       6
       7
       8
       9
       10
       Other
       Not applicable
       How often are the targets/ceilings
Q.22
       revised?
       Every year
       Every 2 years
       Every 3 years
       Every 4 years
       Every 5 years
       Every 10 years
       After each election
       Every time a new Government is formed
       Other, please specify
       Not applicable
       Other Comments

       Does the Central Budget Authority
Q.23   impose limits (ceilings) for each
       ministry’s initial spending request?
       No, there are no such limits                  1
       No, there are only suggested/indicative
                                                     0
       limits
       Yes, but only for some types of
       expenditure (e.g. salaries) on a chapter      0
       level
       Yes, but only for some types of
       expenditure (e.g. salaries) at a line item    0
       level
       Yes, for all types of expenditure at a
                                                     0
       chapter level
       Yes, for all types of expenditure at a line
                                                     0
       item level
       Other                                         0
       Other Comments

       What type of information is contained in
       the annual budget
       circular/memorandum issued by the
Q.24
       Central Budget Authority to guide the
       preparations of budget
       proposals/budget estimates?
       There is no such regulation/memo              0
       A set of rules for the budget process and
       the main forms to be used in the estimates    1
       submission
       The macroeconomic assumptions to be
                                                     1
       used in the process
       Information on Government priorities          1
       Spending ceilings or targets                  0
       Other                                         0
       Other Comments

       In practice what is the timeframe for the
       budget drafting process? Please
Q.25   indicate how many months before the
       beginning of the fiscal year each of the
       following stages takes place.
Budget process begins in the Central Budget Authority
         1 month                                        0
         2 months                                       0
         3 months                                       0
         4 months                                       1
         5 months                                       0
         6 months                                       0
         7 months                                       0
         8 months                                       0
         9 months                                       0
         10 months                                      0
         11 months                                      0
         12 months                                      0
         13 months                                      0
         14 months                                      0
         15 months                                      0
         16 months                                      0
         17 months                                      0
         18 months                                      0
         19 months                                      0
         20 months                                      0
         21 months                                      0
         22 months                                      0
         23 months                                      0
         24 months                                      0
Budget circular/memorandum is sent to line ministries
         1 month                                        0
         2 months                                       0
         3 months                                       0
         4 months                                       1
         5 months                                       0
         6 months                                       0
         7 months                                       0
         8 months                                       0
         9 months                                       0
         10 months                                      0
         11 months                                      0
         12 months                                      0
         13 months                                      0
         14 months                                      0
         15 months                                      0
         16 months                                      0
         17 months                                      0
         18 months                                      0
         19 months                                      0
         20 months                                      0
           21 months                                   0
           22 months                                   0
           23 months                                   0
           24 months                                   0
Initial spending targets are sent to line ministries
           1 month
           2 months
           3 months
           4 months
           5 months
           6 months
           7 months
           8 months
           9 months
           10 months
           11 months
           12 months
           13 months
           14 months
           15 months
           16 months
           17 months
           18 months
           19 months
           20 months
           21 months
           22 months
           23 months
           24 months
Budget negotiations with line ministries start
           1 month                                     0
           2 months                                    0
           3 months                                    1
           4 months                                    0
           5 months                                    0
           6 months                                    0
           7 months                                    0
           8 months                                    0
           9 months                                    0
           10 months                                   0
           11 months                                   0
           12 months                                   0
           13 months                                   0
           14 months                                   0
           15 months                                   0
           16 months                                   0
         17 months                             0
         18 months                             0
         19 months                             0
         20 months                             0
         21 months                             0
         22 months                             0
         23 months                             0
         24 months                             0
Budget negotiations with line ministries end
         1 month                               0
         2 months                              1
         3 months                              0
         4 months                              0
         5 months                              0
         6 months                              0
         7 months                              0
         8 months                              0
         9 months                              0
         10 months                             0
         11 months                             0
         12 months                             0
         13 months                             0
         14 months                             0
         15 months                             0
         16 months                             0
         17 months                             0
         18 months                             0
         19 months                             0
         20 months                             0
         21 months                             0
         22 months                             0
         23 months                             0
         24 months                             0
Cabinet approves the budget
         1 month                               1
         2 months                              0
         3 months                              0
         4 months                              0
         5 months                              0
         6 months                              0
         7 months                              0
         8 months                              0
         9 months                              0
         10 months                             0
         11 months                             0
         12 months                             0
       13 months                                      0
       14 months                                      0
       15 months                                      0
       16 months                                      0
       17 months                                      0
       18 months                                      0
       19 months                                      0
       20 months                                      0
       21 months                                      0
       22 months                                      0
       23 months                                      0
       24 months                                      0

                                                 It is flexible
                                                 and largely
                                                 depends on
                                                 experiences
                                                of the current
                                                year in terms
                                                of economic
                                                developments
                                                   i.e. where
                                                  economic
                                                developments
       How flexible is this timeframe?
                                                       are
       Comments
                                                 uncertain, it
                                                    makes it
                                                  difficult to
                                                   detrmine
                                                  economic
                                                assumptions
                                                early, hence
                                                    delay in
                                                commencem
                                                     ent of
                                                    process.



       In practice how are disputes between
       line ministries and the Central Budget
Q.26   Authority in the budget preparation
       process generally resolved i.e. issues
       not resolved at civil servant level?
       The issue is resolved by the Minister of
                                                            1
       Finance
       The issue is resolved by the Prime Minister          0
       The issue is resolved by the President               0
       The issue is resolved by the Cabinet                 0
       The issue is sent to a ministerial committee         0
       Other                                                0
       Other Comments

       Is your Central Government budget split
Q.27   into a separate capital and operating
       budget?
       No, capital and operating budgets are
                                                        1
       integrated
       Yes, there are separate capital and
                                                        0
       operating budgets
       Other                                            0
       Other Comments

       How does the Legislature fund capital
Q.28   projects that require funding over a
       number of years?
       It appropriates funding for the entire cost of
                                                        0
       multi-year project up-front
       It provides funding incrementally each year
                                                        1
       until the project is completed
       It establishes extra-budgetary funds             0
       There is no general rule, funding is
                                                        0
       determined on a case by case basis
       Other                                            0
       Other Comments


       In practice, which option most
Q.29   accurately describes the way in which
       the budget for the Judiciary is prepared?
       The Judiciary prepares its budget and the
       Central Budget Authority includes it in the
                                                        0
       Government’s budget proposal without any
       changes
       The Judiciary is subject to the same
       procedures and policies as any other
                                                        1
       governmental organisation included in the
       Government’s budget proposal
       The Judiciary prepares its budget and
       submits it directly to the Legislature for    0
       approval
       Other                                         0
       Other Comments

       In practice which option most
       accurately describes the way in which
Q.30
       the budget for the Supreme Audit
       Institution is prepared?
       The Supreme Audit Institution prepares its
       budget and the Central Budget Authority
                                                     0
       includes it in the Government’s budget
       proposal without any changes
       The Supreme Audit Institution is subject to
       the same procedures and policies as any
                                                     1
       other governmental organisation included
       in the Government’s budget proposal
       The Supreme Audit Institution prepares its
       budget and submits it directly to the         0
       Legislature for approval
       Other                                         0
       Other Comments

       In practice, which option most
       accurately describes the way in which
Q.31
       the budget for the Legislature is
       prepared?
       The Legislature prepares its budget and
       the Central Budget Authority includes it in
                                                     0
       the Government’s budget proposal without
       any changes
       The Legislature is subject to the same
       procedures and policies as any other
                                                     1
       governmental organisation included in the
       Government’s budget proposal
       The Legislature prepares its budget
                                                     0
       independently
       Other                                         0
       Other Comments
       Comments on Part II
       If there is more than one chamber in the
Q.32   Legislature, how would you describe
       their relative powers over the budget?
       The Legislature is unicameral               0
       There are two chambers with equal powers
                                                   0
       over the budget
       There are two chambers but only the lower
                                                   1
       chamber is involved in the budget process
       Both chambers are involved in the budget
       process but the lower chamber can           0
       overrule the upper chamber
       Other                                       0
       Other Comments


       Thinking about the following types of
       committee structures for dealing with
Q.33
       the budget, please indicate which
       arrangement applies to each chamber.

       A single budget committee formally
       considers all budget-related matters.
33.a   Sectoral committees may make
       recommendations, but the budget
       committee does not have to follow them

       Lower Chamber                               1
       Upper Chamber                               0
       A single budget committee formally
       considers the budget, but members
       from sectoral committees attend
33.b
       meetings of the budget committee when
       expenditures in their specific areas are
       discussed
       Lower Chamber                               0
       Upper Chamber                               0

       A single budget committee formally
       considers budget aggregates (total level
       of revenue and spending and their
33.c
       allocation to each sector) and sectoral
       committees formally consider spending
       for sector specific appropriations

       Lower Chamber                               0
       Upper Chamber                                  0

       Sectoral committees formally consider
       appropriations for each respective
33.d
       sector. No budget committee is in place
       or it provides technical assistance only
       Lower Chamber                                  0
       Upper Chamber                                  0
       No formal committee involvement, but
33.e   committees may choose to consider
       aspects of the budget
       Lower Chamber                                  0
       Upper Chamber                                  0
33.f   Other
       Lower Chamber                                  0
       Upper Chamber                                  0
       Further comments


       Is there a specialised budget research
Q.34   office/unit attached to the Legislature to
       conduct analyses of the budget?
       No                                             0
       Yes, there is a specialised budget research
                                                      1
       office/unit
       Other                                          0
       Other Comments
       Estimation of number of full-time
                                                      5
       equivalent staff employed

       In the presentation of Central
       Government budget documents to the
Q.35
       Legislature, which of the following
       elements are included?
       Fiscal policy objectives for the medium term   1
       Macroeconomic assumptions                      1
       Budget priorities                              1
       Comprehensive annual financial plan
       encompassing all revenues and
                                                      1
       expenditures including off budget
       expenditures and extra-budgetary funds
       Comprehensive annual financial plan
       encompassing all revenues and
                                                      0
       expenditures for all levels of government
       (including regional and local)
       Comprehensive table of tax expenditures
                                                      1
       (exemptions, deductions and credits)
       Non financial performance targets for
                                                      0
       programs and/or agencies
       Medium-term perspective on total revenue
       and expenditure (possibly in the form of a     0
       Medium-term Expenditure Framework)
       Long term perspective on total revenue
                                                      0
       and expenditure (10 or more years)
       Clearly defined appropriations to be voted
                                                      1
       by the Legislature
       Linkage of appropriations to administrative
                                                      1
       units (e.g. ministry, agency)
       Text of legislation for policies proposed in
                                                      1
       the budget


       Does the Legislature formally
Q.36
       debate/discuss overall budget policy?
       No, there is no formal overall budget policy
                                                      1
       debate in the Legislature
       Yes, there is a formal pre-budget policy
       debate in the Legislature, i.e. prior to the
                                                      0
       introduction of the Executive’s budget
       proposal
       Yes, there is a formal debate on overall
       budget policy following the introduction of    1
       the Executive’s budget proposal
       There is no formal debate on overall
       budget policy, but legislators discuss it in
       committee sessions prior to the                0
       introduction of the Executive’s budget
       proposal
       There is no formal debate on overall
       budget policy, but legislators discuss it in
       committee sessions following the               0
       introduction of the Executive’s budget
       proposal
       Other                                          0
       Other Comments

       Does the Legislature first vote on the
Q.37   total amount of expenditure before it
       votes on specific appropriations?
       Yes                                         0
       No                                          1
       How many line item appropriations are
Q.38
       contained in the budget?
       Number of line item appropriations

       In practice what is the timeframe for the
Q.39   following stages of the budget
       approval?

       The budget is presented to the
       Legislature
       10 months before                            0
       9 months before                             0
       8 months before                             0
       7 months before                             0
       6 months before                             0
       5 months before                             0
       4 months before                             0
       3 months before                             0
       2 months before                             1
       1 month before                              0
       0 month                                     0
       1 month after                               0
       2 months after                              0
       3 months after                              0
       4 months after                              0
       5 months after                              0
       6 months after                              0
       7 months after                              0
       8 months after                              0
       9 months after                              0
       10 months after                             0
       The budget is approved by the
       Legislature
       10 months before                            0
       9 months before                             0
       8 months before                             0
       7 months before                             0
       6 months before                             0
       5 months before                             0
         4 months before                                    0
         3 months before                                    0
         2 months before                                    0
         1 month before                                     1
         0 month                                            0
         1 month after                                      0
         2 months after                                     0
         3 months after                                     0
         4 months after                                     0
         5 months after                                     0
         6 months after                                     0
         7 months after                                     0
         8 months after                                     0
         9 months after                                     0
         10 months after                                    0
                                                       Timing is
         How flexible is this timeframe?
                                                        flexible.

         What are the formal powers of the
Q.40     Legislature to amend the budget
         proposed by the Executive?
         The Legislature has unrestricted powers to
                                                           0
         amend the budget
         The Legislature may make amendments
         but only if it does not change the total          1
         deficit/surplus proposed by the Executive
         The Legislature may only decrease existing
         expenditures/revenues (i.e. the Legislature
                                                           0
         cannot increase existing items nor create
         new ones)
         The Legislature may not make any
         changes; it can only approve or reject the        0
         budget as a whole
         Other                                             0
         Other Comments

         What has been the total size of changes
         made by the Legislature as a
Q.41
         percentage of the budget presented by
         the Executive?
         Current Fiscal Year - Changes as % of the
Q.41.a
         budget
         Did this entail an increase or decrease in
         total spending?
         Increase in total spending                        0
         Decrease in total spending                       1
         Total spending was unchanged                     0
         Not applicable                                   0
         Previous Fiscal Year - Changes as % of
Q.41.b
         budget
         Did this entail an increase or decrease in
         total spending?
         Increase in total spending                       0
         Decrease in total spending                       1
         Total spending was unchanged                     0
         Not applicable                                   0

         Notwithstanding the formal powers of
         the Legislature to modify the budget, is
Q.42
         a vote on the budget considered a vote
         of confidence in the Government?
         Yes                                              0
         No                                               1
         Other                                            0
         Other Comments
         If the budget is not approved by the
         Legislature before the start of the fiscal
Q.43
         year which of the following describes
         the consequences?
         The Executive’s budget proposal takes
                                                          0
         effect
         The Executive’s budget proposal takes
         effect on an interim basis, i.e. for a limited   0
         period
         Last year’s budget takes effect on an
                                                          1
         interim basis, i.e. for a limited period
         Other interim measures are voted on by
                                                          0
         the Legislature
         Expenditure without legislative approval are
                                                          0
         not allowed
         Other                                            0
         Other Comments

         Does the Executive have the power to
Q.44     veto the budget approved by the
         Legislature?
         No, it does not have such power                  1
         Yes, it has line item veto power                 0
         Yes, it has package veto power                   0
         Yes, it has both line item and package veto
                                                          0
         powers
       Other                                         0
       Other Comments
       When was the last time the Executive
       used its veto power?
       Futher comments

       What types of off-budget expenditure
Q.45
       exist?
       Tax expenditures (exemptions,
45.a
       deductions and credits)
       Is is applicable?                             1
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   0
45.b   Social security funds
       Is is applicable?                             1
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   0
45.c   Public Private Partnerships
       Is is applicable?                             0
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   0
45.d   Off-budget loans
       Is is applicable?                             0
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   0
45.e   Loan Guarantees
       Is is applicable?                             0
       Does it require legislative authorisation?    1
       Is it included in the budget documentation?   0
45.f   Public health care Funds
       Is is applicable?                             1
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   1
45.g   Public sector pensions
       Is is applicable?                             1
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   1
       Funds for higher education
45.h
       establishments
       Is is applicable?                             1
       Does it require legislative authorisation?    1
       Is it included in the budget documentation?   1
45.i   Emergency/contingency funds
       Is is applicable?                             1
       Does it require legislative authorisation?    1
       Is it included in the budget documentation?   1
45.j   Donor funds
       Is is applicable?                             1
       Does it require legislative authorisation?    1
       Is it included in the budget documentation?   1
45.k   Stabilization funds
       Is is applicable?                             0
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   0

45.l   Expenditure financed by external loans
       Is is applicable?                             1
       Does it require legislative authorisation?    1
       Is it included in the budget documentation?   1
45.m   Military expenditure
       Is is applicable?                             1
       Does it require legislative authorisation?    1
       Is it included in the budget documentation?   1
       Special accounts managed by the
45.n
       MoF/Treasury/CBA
       Is is applicable?                             1
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   0
45.o   Other
       Is is applicable?                             1
       Does it require legislative authorisation?    0
       Is it included in the budget documentation?   0
                                                        Central Bank
       Any other type of off-budget                      funding of
       expenditure not listed above                     Government
                                                        programmes
       Approximately how large is off-budget
       expenditure in relation to total
Q.46
       expenditure in the Central Government
       budget?
       Amount of off-budget expenditure                      30

       If applicable, what is defined as a public
Q.47
       contingent liability?
       This term is not defined for the public sector        0
       Loan guarantees                                       1
       Law suits pending                                     1
       Public Private Partnerships;/Private
                                                             0
       Financial Initiatives
       Environmental degradation                             0
       Other guarantees                                      0
       Other                                                 0
       Other Comments


       Are Government’s contingent liabilities
       noted in the budget documentation (or
Q.48
       in other documents) presented to the
       Legislature?
       Yes                                                   0
       No                                                    1
       Comments on Part III
        Do your agencies/executive
Q.49    organisations receive lump sum
        appropriations?
        No, each agency/executive organisation
        receives an appropriation that specifies    1
        expenditures below the agency level
        Yes, each agency/executive organisation
        receives a lump sum appropriation for
                                                    0
        operating expenditures only, without sub-
        limits
        Yes, each agency/executive organisation
        receives a lump sum appropriation for
                                                    0
        operating expenditures only, with a sub-
        limit on wages
        Yes, each agency/executive organisation
        receives a lump sum appropriation
                                                    0
        covering both operating and capital
        expenditures, without sub-limits

        Yes, each agency/executive organisation
        receives a lump sum appropriation
                                                    0
        covering both operating and capital
        expenditures, with a sub-limit on wages
        Other                                       0
        Other Comments
        Is any charge imposed on
        agencies/executive organisations for
Q.50
        using capital assets? (e.g. use of a
        government owned building)
        No capital charge is used                   1
        Yes, a general capital charge is used       0
        Yes, a capital charge is used in certain
                                                    0
        cases
        Further Comments

        Does the Government have the
        authority to increase spending once the
        budget has been approved by the
Q.51    Legislature? For each type of change
        please indicate whether it applies, with
        what restrictions and whether any
        approval is required
51.a.   a. Increase mandatory spending
        Is it possible?
       No                                                        0
       Yes without restrictions                                  0
       Yes, with restrictions                                    0
       Any restrictions/limits that apply
       Comments
       Does it require any approval?
       Approval is not required                                  0
       It requires Central Budget Authority
                                                                 1
       approval prior to the fact
       It requires legislative approval prior to the
                                                                 0
       fact
       It requires Central Budget Authority
                                                                 0
       approval after the fact
       It requires legislative approval after the fact           0
       Other                                                     0
       Other Comments
51.b   b. Increase discretionary spending
       Is it possible?
       No                                                        0
       Yes without restrictions                                  0
       Yes with some restrictions                                1
                                                               When
                                                         Parliament is on
                                                           recess, and
                                                         expenditure has
       Any restrictions/limits that apply
                                                            to be table
       Comments
                                                              before
                                                            Parliament
                                                          within 14 days
                                                         after it resumes.
       Does it require any approval?
       Approval is not required                                  0
       It requires Central Budget Authority
                                                                 0
       approval prior to the fact
       It requires legislative approval prior to the
                                                                 0
       fact
       It requires Central Budget Authority
                                                                 0
       approval after the fact
       It requires legislative approval after the fact           0
       Other                                                     1
                                                           Presidential
                                                            Approval
       Other Comments                                    required by way
                                                            of Special
                                                             Warrant
       Does the Government have the
       authority to cut/cancel/rescind spending
Q.52
       once the budget has been approved by
       the Legislature?
       Is it possible?
       No                                                       0
       Yes without restrictions                                 1
       Yes with some restrictions                               0
       Other Comments
       Does it require any approval?
       Approval is not required                                 0
       It requires Central Budget Authority
                                                                1
       approval prior to the fact
       It requires legislative approval prior to the
                                                                0
       fact
       It requires Central Budget Authority
                                                                0
       approval after the fact
       It requires legislative approval after the fact          0
       Other                                                    0
       Other Comments
       Are ministers allowed to reallocate/vire
Q.53   funds between line items within their
       responsibility?"
       No                                                       0
       Yes, without restrictions                                1
       Yes, with restrictions                                   0
       With the approval of the Legislature                     0
       With the approval of the Finance Minister                0
       Any restrictions/limits that apply
       Comments
       Can ministers carry-over unused funds
Q.54   or appropriations from one year to
       another?
54.a   Operating expenditures
       No                                                       1
       Yes, without restrictions                                0
       Yes, with restrictions                                   0
       With the approval of the Legislature                     0
       With the approval of the Finance Minister                0
       Any restrictions/limits that apply
       Comments
54.b   Investments
       No                                             1
       Yes, without restrictions                      0
       Yes, with restrictions                         0
       With the approval of the Legislature           0
       With the approval of the Finance Minister      0
       Any restrictions/limits that apply
       Comments
54.c   Transfers/subsidies
       No                                             1
       Yes, without restrictions                      0
       Yes, with restrictions                         0
       With the approval of the Legislature           0
       With the approval of the Finance Minister      0
       Any restrictions/limits that apply
       Comments


       Is it possible for ministries/Government
Q.55   organisations to borrow against future
       appropriations?

55.a   Operating expenditures
       No                                             1
        Yes, without approval                         0
        Yes, without approval if within a specified
                                                      0
       sub-limit
        Yes, with approval of the Legislature         0
        Yes, with approval of the Central Budget
                                                      0
       Authority
        Other                                         0
       Other Comments
55.b   Investments
       No                                             1
        Yes, without approval                         0
        Yes, without approval if within a specified
                                                      0
       sub-limit
        Yes, with approval of the Legislature         0
        Yes, with approval of the Central Budget
                                                      0
       Authority
        Other                                         0
       Other Comments
55.c   Transfers, subsidies, etc
       No                                                    1
        Yes, without approval                                0
        Yes, without approval if within a specified
                                                             0
       sub-limit
        Yes, with approval of the Legislature                0
        Yes, with approval of the Central Budget
                                                             0
       Authority
        Other                                                0
       Other Comments

       How frequently do you publish
Q.56   information on actual revenues and
       expenditures during the fiscal year?
       Weekly                                                0
       Monthly                                               1
       Quarterly                                             0
       Every six months                                      0
       Annually                                              0
       On an ad hoc basis                                    0
       Not at all                                            0
       Other                                                 0
                                                      More for Central
       Other frequency of publication
                                                          Budget
       Comments
                                                         Authority.

       Can overspending occur before a
       supplementary appropriation
Q.57
       law/budget is approved by the
       Legislature?
       No                                                    0
       Yes, there are no limits on overspending
                                                             0
       without legislative approval
       Yes, but only up to a certain limit                   1
       Yes but only for mandatory spending                   0
       Other                                                 0
       Other Comments
       Any additional information

       How many supplementary budgets have
Q.58   been submitted annually in the past two
       years?
       The last fiscal year
                                           None              0
                                              1              1
                                              2              0
                                                 3   0
                                                 4   0
                                                 5   0
                                                 6   0
                                                 7   0
                                                 8   0
                                                 9   0
                                                10   0
                                                11   0
                                                12   0
                                                13   0
                                                14   0
                                                15   0
                                                16   0
                                                17   0
                                                18   0
                                                19   0
                                                20   0
                                      More than 20   0
       Previous to last fiscal year
                                           None      0
                                               1     1
                                               2     0
                                               3     0
                                               4     0
                                               5     0
                                               6     0
                                               7     0
                                               8     0
                                               9     0
                                              10     0
                                              11     0
                                              12     0
                                              13     0
                                              14     0
                                              15     0
                                              16     0
                                              17     0
                                              18     0
                                              19     0
                                              20     0
                                    More than 20     0
       What have been the major factors
Q.59
       requiring supplementary budgets?
       Legal requirement for supplementary
                                                     0
       budget,
         End of year “account clean up"                 0
         Prior year “account clean up”                  0
         Changing economic forecasts resulting in
                                                        1
         lower revenue/higher expenditure
         Natural disaster                               0
         Ad hoc emergency needs                         1
         New policy initiatives                         0
         Transfer of funds from one appropriation to
                                                        1
         another (no net increase)

         Formal approval of appropriations carried
                                                        0
         forward from one fiscal year to the next
         Rescission/cancellation of planned
                                                        0
         spending
         Other                                          0
         Other Comments

         In the last fiscal year, what was the total
         size of supplementary budgets as a
Q.60
         percentage of total planned expenditure
         in the original budget?
         Size as a percentage of total planned
Q.60.a                                                 3700
         expenditure
         Did it entail an increase or decrease in
Q.60.b
         total spending?
         Increase in total spending                     1
         Total spending was unchanged                   0
         Decrease in total spending                     0
         Not applicable                                 0
         Did the budget for the last fiscal year
Q.61     include any central reserve funds to
         meet unforeseen expenditures?
         Yes                                            1
         No                                             0
         If the budget for the last fiscal year
         included a central reserve fund please
         check all that apply and indicate the
         relative size of such fund as a
         percentage of the budget.
         Yes, to meet general unforeseen
                                                        1
         expenditures
         Reserve size as a percentage of the budget    10
         Yes to finance new policy initiatives          0
Reserve size as a percentage of the budget   0
Yes to meet major forecasting errors in
macroeconomic and other assumptions          1
underlying the budget
Reserve size as a percentage of the budget   10
Other                                        0
Other: Reserve size as a percentage of the
                                             0
budget
Comments on Part IV
         On what reporting basis are the
Q.62     following presented to the Legislature?
         (please write in the percentage)

Q.62.a   Budget
         Cash based                                100
         Accrual based                              0
         Other                                      0
Q.62.b   Financial Statement
         Cash based                                100
         Accrual based                              0
         Other                                      0
         Any further details Comments


         How are the technical standards for the
         budget and related documents and the
Q.63
         technical accounting standards for
         financial statements determined?

         The Finance Ministry or Central Budget
         Authority determines the standards
         following recommendations by an
         advisory board established by law

         Budget                                    0
         Financial statements                      0
         The Finance Ministry or Central Budget
         Authority appoints an independent
         standards board to determine the
         standards to be used
         Budget                                    0
         Financial statements                      0
         The Finance Ministry or Central Budget
         Authority determines standards
         Budget                                    1
         Financial statements                      1
         A private sector standards body
         determines the standards to be used,
         i.e. Government organisations follow
         standards applicable to the private
         sector
         Budget                                    0
         Financial statements                      0
       Other
       Budget                                       0
       Financial statements                         0
       Any further details Comments


       Is there a system to charge a price for
Q.64   goods and services provided by one
       Government organisation to another?
       No                                           0
       Yes it is used to a great extent             1
       Yes it is used to some extent                0
       Yes, but it is used only to a minor extent   0
       Other                                        0
       Other Comments
       In general, are Government
       organisation managers able to keep any
Q.65   savings from efficiency gains that they
       have realized in order to finance other
       expenditures?
       No                                           0
       Yes without restrictions                     0
       Yes with some restrictions                   1
       Other                                        0
       Other Comments

       Do any line ministries have internal
Q.66
       audit units?
66.a
       Yes                                          1
       No                                           0
       If yes what proportion of line ministries
66.b
       have internal audit units?"
       Not applicable                               0
       0-20%                                        0
       21-40%                                       0
       41-60%                                       0
       61-80%                                       0
       81-100%                                      1
66.c   Are they prescribed by law?
       Yes                                          1
       No                                           0
       Other                                        0
       Other Comments
                                                     The Audit and
                                                       Exchequer
                                                      Act provides
       Any additional information                        for the
                                                     Internal Audit
                                                      Function at
                                                     Ministry level.

       Approximately what percentage of
       central Government spending is
Q.67   annually subject to performance or
       value-for-money audits Supreme Audit
       Institutition?
67.a   Number                                          Number: 4
67.b   Percentage                                       PCT:20
       Example of a performance audit and if
67.c
       possible a URL
       Comments

       According to the relevant legal
Q.68   provisions, to whom does the Supreme
       Audit Institution principally report?
       The President                                        0
       The Prime Minister                                   0
       The Cabinet                                          0
       The Judiciary                                        0
       The Legislature                                      1
       The finance or budget committee in the
                                                            0
       Legislature
       A legislative committee that specializes in
       audit scrutiny e.g. Public Accounts                  0
       Committee
       Sectoral legislative committees (e.g.
       health, education etc.) as relevant or               0
       appropriate
       Other                                                0
       Other Comments
       Are the findings of the Supreme Audit
Q.69
       Institution available to the public?
       Yes always                                           1
       Yes in most cases but with some
                                                            0
       exceptions (e.g. audits of the military)
       Rarely                                               0
       Never                                                0
       Other                                        0
       Other Comments
       When are the accounts audited by the
Q.70   Supreme Audit Institution publicly
       available?
       1 month after the end of the fiscal year     0
       2 months after the end of the fiscal year    0
       3 months after the end of the fiscal year    0
       4 months after the end of the fiscal year    0
       5 months after the end of the fiscal year    0
       6 months after the end of the fiscal year    0
       7 months after the end of the fiscal year    0
       8 months after the end of the fiscal year    0
       9 months after the end of the fiscal year    0
       10 months after the end of the fiscal year   0
       11 months after the end of the fiscal year   0
       12 months after the end of the fiscal year   0
       More than 12 months after the end of the
                                                    1
       fiscal year
       Other                                        0
       They are not publicly available              0
       Other Comments
       Comments on Part V
         What types of performance information
         are produced to assess the
Q.71
         Government's non-financial
         performance?
         None                                          0
         Performance targets                           1
         Performance measures                          0
         Evaluation reports (e.g. programme,
         sectoral, efficiency, or cost effectiveness
         reviews)                                      0
         Benchmarking                                  0
         Other                                         0
         Other Comments
         What types of evaluations are
Q.72     commissioned and/or conducted by the
         following institutions?
  72.a   Review of ongoing programmes
         Central Budget Authority                      1
         Ministry of Finance                           1
         Line Ministries                               1
         Supreme Audit Institution                     0
         Legislature                                   0
         Other                                         0
  72.b   Ex post review of programmes
         Central Budget Authority                      1
         Ministry of Finance                           1
         Line Ministries                               1
         Supreme Audit Institution                     0
         Legislature                                   0
         Other                                         0
  72.c   Review of new initiatives or programmes
         Central Budget Authority                      0
         Ministry of Finance                           1
         Line Ministries                               0
         Supreme Audit Institution                     1
         Legislature                                   0
         Other                                         0
72.d     Sectoral reviews
         Central Budget Authority                      0
         Ministry of Finance                           0
         Line Ministries                               1
         Supreme Audit Institution                     0
         Legislature                                   0
       Other                                         0
       Efficiency and/or cost effectiveness
72.e
       reviews
       Central Budget Authority                      0
       Ministry of Finance                           0
       Line Ministries                               0
       Supreme Audit Institution                     0
       Legislature                                   0
       Other                                         0
72.f   None
       Central Budget Authority                      0
       Ministry of Finance                           0
       Line Ministries                               0
       Supreme Audit Institution                     0
       Legislature                                   0
       Other                                         0
       Further comments

       What types of non-financial
Q.73   performance measures have been
       developed for Central Government?
73.a   Output measures
       Yes                                           1
       No                                            0
       Number of output measures                  Number: 0
       Two examples of output measures
73.b   Outcome measures
       Yes                                           1
       No                                            0
       Number of outcome measures                 Number: 0
       Two examples of outcome measures
       Other non-financial performance
73.c
       measures
       Yes                                           0
       No                                            0
       Number of other performance measures
                                                  Number: 0
       Two examples of such measures

       In which year was the first Government-
Q.74   wide initiative to introduce performance
       measures (outputs and/or outcomes)?"
       Year of the first Government-wide
       initiative to introduce performance
       measures                                   Year: 2005
       Approximately how many performance
Q.75
       targets are there in the budget?"

       Number of performance targets in the
75.a
       budget
       Not applicable
       Please estimate what percentage of
75.b   expenditure is specifically linked to
       performance targets
       Not included                                   0
       1-10%                                          0
       11-20%                                         0
       21-30%                                         0
       31-40%                                         0
       41-50%                                         1
       51-60%                                         0
       61-70%                                         0
       71-80%                                         0
       81-90%                                         0
       91-100%                                        0
       Are expenditures linked to performance
Q.76
       goals or objectives?
76.a   Yes/No and percentage
       Not applicable                                 0
       No                                             0
       Yes, 0-20% of expenditures                     0
       Yes, 21-40% of expenditures                    0
       Yes, 41-60% of expenditures                    1
       Yes, 61-80% of expenditures                    0
       Yes, 81-100% of expenditures                   0
       Other                                          0
       Other comments
       If applicable, give an example of such a
76.b
       performance goal or objective                  0

       Who has responsibility for setting
Q.77
       performance targets?
       Not applicable                                 0
77.a   No one
       Formally                                       0
       In practice                                    0
77.b   The Prime Minister
       Formally                                    0
       In practice                                 0
77.c   The President
       Formally                                    0
       In practice                                 0
77.d   The Cabinet
       Formally                                    0
       In practice                                 0
77.e   The relevant minister
       Formally                                    0
       In practice                                 0
77.f   The Minister of Finance
       Formally                                    0
       In practice                                 0
       The administrative head of the relevant
77.g
       ministry
       Formally                                    1
       In practice                                 1
       The Minister of Finance together with
77.h
       the relevant minister
       Formally                                    0
       In practice                                 0
77.i   The Legislature
       Formally                                    0
       In practice                                 0
77.j   International organisation
       Formally                                    0
       In practice                                 0
77.k   Other
       Formally                                    0
       In practice                                 0
       Other Comments

       Who is responsible for achieving
Q.78
       performance targets?
       Not applicable                              0
       No one                                      0
       The President                               0
       The Prime Minister                          0
       The Central Budget Authority                0
       The relevant minister                       0
       The highest civil servant in the relevant
       ministry                                    1
       Other                                          0
       Other Comments

       If performance targets cut across
Q.79   organisational boundaries who is
       responsible for achieving them?
       Not applicable                                 0
       No one                                         0
       One of the relevant ministers                  0
       All of the relevant ministers                  0
       The highest ranking civil servant in one of
       the relevant organisations                     0
       The highest ranking civil servant in each of
       the relevant organisations                     1
       Other                                          0
       Other Comments



       If ministries/Government organisations
       are required to report on performance
Q.80
       against targets, to which bodies are
       they required to report?

       Not applicable, there are no targets           0
       Not required to report                         0
       Internally within the relevant
       ministry/Government organisation               0
       Parent Ministry                                0
       Central Budget Authority                       1
       President’s Office                             0
       Prime Minister’s Office                        0
       Cabinet                                        0
       Legislature                                    0
       Supreme Audit Institution                      0
       Other                                          0
       Other Comments


       Is performance against targets routinely
Q.81
       presented to the Legislature?
       Not applicable                                 0
       No it is not presented at all                  1
       No it is only presented on an ad hoc basis
                                                      0
       Yes it is presented in a Government-wide
       report not accompanying the budget
                                                        0
       Yes it is presented in a Government-wide
       report accompanying the budget                   0
       Yes it is integrated into the annual financial
       documents                                        0
       Yes it is integrated into the main budget
       documents                                        0
       Yes each ministry prepares performance
       reports accompanying the budget
                                                        0
       Other                                            0
       Other Comments
       Is performance against targets made
Q.82
       available to the public?
       Not applicable                                   0
       No, it is not made available to the public       1
       Yes, a Government-wide report on
       performance is published                         0
       Yes, individual ministries publish reports on
       their performance                                0
       Yes, as part of other Government-wide
       documents                                        0
       Yes, as part of other ministry-specific
       documents                                        0
       Yes, there is an internet site for this
       information. Please specify the URL              0
       Other                                            0
       Other Comments


       Is performance information used as part
       of the budget discussions/negotiations
Q.83
       between the Central Budget Authority
       and line/spending ministries?

83.a   Evaluation reports
       Yes                                              1
       No                                               0
       If yes could you indicate the proportion
       of ministries with whom evaluation
       reports are used as a basis for
       negotiations?
       None                                             0
       Up to 20%                                        1
       21-40%                                     0
       41-60%                                     0
       61-80%                                     0
       81-100%                                    0
83.b   Performance against targets
       Yes                                        1
       No                                         0
       If yes could you indicate the proportion
       of ministries with whom performance
       against targets are used as a basis for
       negotiations?
       None                                       0
       Up to 20%                                  1
       21-40%                                     0
       41-60%                                     0
       61-80%                                     0
       81-100%                                    0
       How is performance information
Q.84   generally used by the following two
       actors?
       Not applicable                             0
84.a   No impact on decision-making
       Central Budget Authority                   0
       Line Ministries                            0
       Allocating resources between
84.b
       ministries/agencies
       Central Budget Authority                   1
       Line ministries                            1
       Allocating resources between
84.c
       programmes
       Central Budget Authority                   1
       Line ministries                            1
84.d   Allocating resources within programmes
       Central Budget Authority                   1
       Line ministries                            1
       Justifying existing allocations to
84.e
       specific activities/programmes
       Central Budget Authority                   1
       Line ministries                            1
84.f   Cutting expenditures
       Central Budget Authority                   1
       Line ministries                            1
       Compelling or pushing change in
84.g
       programmes
       Central Budget Authority                      0
       Line ministries                               0
84.h   Setting targets for next year
       Central Budget Authority                      0
       Line ministries                               0
84.i   Managing programmes/agencies
       Central Budget Authority                      1
       Line ministries                               1
84.j   Other
       Central Budget Authority                      0
       Line ministries                               0
       Other Comments

       If performance targets are not met, how
Q.85   likely is it that any of the following
       consequences are triggered?
       Not applicable                                0
       The programme is eliminated
       Almost never 0-20%                            1
       Rarely 21-40%                                 0
       Sometimes 41-60%                              0
       Often 61-80%                                  0
       Almost always 81-100%                         0
       There is more intense monitoring of the
       programmes/activities in the future
       Almost never 0-20%                            0
       Rarely 21-40%                                 0
       Sometimes 41-60%                              1
       Often 61-80%                                  0
       Almost always 81-100%                         0
       There are negative consequences for
       the size of the budget of the ministry
       responsible for delivering the target (i.e.
       the budget decreases)
       Almost never 0-20%                            1
       Rarely 21-40%                                 0
       Sometimes 41-60%                              0
       Often 61-80%                                  0
       Almost always 81-100%                         0
       There are negative consequences for
       the pay of the head of the ministry/entity
       responsible for delivering the target
       Almost never 0-20%                           1
       Rarely 21-40%                                0
       Sometimes 41-60%                             0
       Often 61-80%                                 0
       Almost always 81-100%                        0
       There are negative consequences for
       future career opportunities of the heads
       of ministries/entities responsible for
       delivering the target
       Almost never 0-20%                           1
       Rarely 21-40%                                0
       Sometimes 41-60%                             0
       Often 61-80%                                 0
       Almost always 81-100%                        0
       Other
       Almost never 0-20%                           0
       Rarely 21-40%                                0
       Sometimes 41-60%                             0
       Often 61-80%                                 0
       Almost always 81-100%                        0
       Other Comments

       If evaluations indicate poor
       performance how likely is it that any of
Q.86
       the following consequences are
       triggered?
       Not applicable                               0
       The programme is eliminated
       Almost never 0-20%                           1
       Rarely 21-40%                                0
       Sometimes 41-60%                             0
       Often 61-80%                                 0
       Almost always 81-100%                        0
       There is more intense monitoring of the
       programmes/activities in the future
       Almost never 0-20%                           0
       Rarely 21-40%                                0
       Sometimes 41-60%                             1
       Often 61-80%                                 0
       Almost always 81-100%                        0
       There are negative consequences for
       the size of the budget of the ministry
       responsible for delivering the target (i.e.
       the budget decreases)
       Almost never 0-20%                            1
       Rarely 21-40%                                 0
       Sometimes 41-60%                              0
       Often 61-80%                                  0
       Almost always 81-100%                         0
       There are negative consequences for
       the pay of the head of the ministry/entity
       responsible for delivering the target
       Almost never 0-20%                            1
       Rarely 21-40%                                 0
       Sometimes 41-60%                              0
       Often 61-80%                                  0
       Almost always 81-100%                         0
       There are negative consequences for
       future career opportunities of the heads
       of ministries/entities responsible for
       delivering the target
       Almost never 0-20%                            1
       Rarely 21-40%                                 0
       Sometimes 41-60%                              0
       Often 61-80%                                  0
       Almost always 81-100%                         0
       Other
       Almost never 0-20%                            0
       Rarely 21-40%                                 0
       Sometimes 41-60%                              0
       Often 61-80%                                  0
       Almost always 81-100%                         0
       Other Comments

       How often do the following actors use
Q.87   performance information in budgetary
       decision-making?
       Not applicable                                0
       The President
       Almost never 0-20%                            1
       Rarely 21-40%                                 0
       Sometimes 41-60%                              0
       Often 61-80%                                  0
       Almost always 81-100%                         0
The Prime Minister
Almost never 0-20%                         1
Rarely 21-40%                              0
Sometimes 41-60%                           0
Often 61-80%                               0
Almost always 81-100%                      0
The Cabinet
Almost never 0-20%                         1
Rarely 21-40%                              0
Sometimes 41-60%                           0
Often 61-80%                               0
Almost always 81-100%                      0
The Minister of Finance
Almost never 0-20%                         0
Rarely 21-40%                              1
Sometimes 41-60%                           0
Often 61-80%                               0
Almost always 81-100%                      0
The Central Budget Authority
Almost never 0-20%                         0
Rarely 21-40%                              0
Sometimes 41-60%                           1
Often 61-80%                               0
Almost always 81-100%                      0
The minister with responsibility for the
ministry/entity which is supposed to
deliver a performance target
Almost never 0-20%                         0
Rarely 21-40%                              1
Sometimes 41-60%                           0
Often 61-80%                               0
Almost always 81-100%                      0
Members of the Budget Committee in
the Legislature
Almost never 0-20%                         1
Rarely 21-40%                              0
Sometimes 41-60%                           0
Often 61-80%                               0
Almost always 81-100%                      0
Members of sectoral committes in the
Legislature
Almost never 0-20%                         1
Rarely 21-40%                              0
Sometimes 41-60%                           0
Often 61-80%                               0
Almost always 81-100%                      0
       Other
       Almost never 0-20%                           0
       Rarely 21-40%                                0
       Sometimes 41-60%                             0
       Often 61-80%                                 0
       Almost always 81-100%                        0
       Other Comments

       When performance against targets is
       used by the Central Budget Authority in
Q.88
       the budget formulation process how is
       it used and how often?

       Not applicable                               0
       Performance against targets is used to
88.a
       determine budget allocations
       Almost never 0-20%                           0
       Rarely 21-40%                                0
       Sometimes 41-60%                             1
       Often 61-80%                                 0
       Almost always 81-100%                        0
       Performance against targets is actively
       used along with information on fiscal
88.b
       policy and policy priorities to inform but
       not determine budget allocations

       Almost never 0-20%                           0
       Rarely 21-40%                                0
       Sometimes 41-60%                             0
       Often 61-80%                                 1
       Almost always 81-100%                        0
       Performance against targets is not used
88.c
       in budgetary decision-making
       Almost never 0-20%                           1
       Rarely 21-40%                                0
       Sometimes 41-60%                             0
       Often 61-80%                                 0
       Almost always 81-100%                        0
88.d   Other
       Almost never 0-20%                           0
       Rarely 21-40%                                0
       Sometimes 41-60%                             0
       Often 61-80%                                 0
       Almost always 81-100%                        0
       Other comments
       When the results of evaluations are
       used by the Central Budget Authority in
Q.89
       the budget formulation process, how is
       it used and how often?

       Not applicable                            0
       Evaluation results are used to
89.a
       determine budget allocations
       Almost never 0-20%                        0
       Rarely 21-40%                             0
       Sometimes 41-60%                          1
       Often 61-80%                              0
       Almost always 81-100%                     0
       Evaluation results are actively used
       along with information on fiscal policy
89.b
       and policy priorities to inform but not
       determine budget allocations
       Almost never 0-20%                        0
       Rarely 21-40%                             0
       Sometimes 41-60%                          1
       Often 61-80%                              0
       Almost always 81-100%                     0
       Evaluation results are not used in
89.c
       budgetary decision-making
       Almost never 0-20%                        1
       Rarely 21-40%                             0
       Sometimes 41-60%                          0
       Often 61-80%                              0
       Almost always 81-100%                     0
89.d   Other
       Almost never 0-20%                        0
       Rarely 21-40%                             0
       Sometimes 41-60%                          0
       Often 61-80%                              0
       Almost always 81-100%                     0
       Other comments
                        Budgeting is now (since 2005)
                      under Results Based Budgeting, a
                       concept linked to the Malaysian
Comments on Part VI    experience. Accounting Officers
                       draw Performance Agreements
                      which the sign outlining goals and
                          objectives for the year with
                         attendent budgets based on
                                appropriations.
       Where is the aid management function
Q.90   located?
       Not applicable (foreign aid is not a
       significant source of Government revenue) -
        go to the end of the survey                                    0
       There is no specific unit responsible for aid
       management                                                      0
       In a single unit within the Central Budget
       Authority                                                       0

       In a single unit separate from the Central
       Budget Authority, please specify below                          0
       The aid management function is split
       between two or more units, please specify
       below                                                           1
       Other                                                           0
       Other comments
                                                       Three divisions i.e. Expenditure,
                                                       Aid and under the Central Budget
       Please specify the name of the aid
                                                          Authority. Aid inflows have
       management unit and provide further
                                                            dwindled over the years.
       details, as necessary
                                                         However, some accounts and
                                                             projects remain active.
       Does your Government have an explicit
Q.91   aid management policy?
       Not applicable                                                  0
       No, there is no such policy - skip to
       question 93                                                     1
       Yes, there is such a policy in a specific
       document which has been approved by
       both the Legislature and the Cabinet                            0
       Yes, there is such a policy in a specific
       document which has been approved by the
       Legislature only                                                0
       Yes, there is such a policy in a specific
       document which has been approved by the
       Cabinet only                                                    0

       Yes, there is such a policy as part of
       another document (e.g. National
       development strategy or Poverty Reduction
       Strategy Paper), please specify below                           0
       Other                                                           0
       Other comments
       Please provide any further details about
       the aid management policy below, if
       applicable (e.g. when it was approved,
       URL if available, etc.)

       What elements does the aid
Q.92   management policy include?
       Not applicable                               1
       The distribution of aid management
       responsibilities within Government           0
       Rules or guidelines for donors when
       dealing with Government                      0
       General preferences for aid types (e.g.
       grants or loans)                             0
       General preferences for aid modalities
       (e.g. project aid or programme aid)          0
       More specific guidelines for each aid
       modality (e.g. project aid, programme aid,
       technical assistance)                        0
       Requirements for provision of information
       by donors                                    0
       Monitoring and evaluation arrangements
       for the implementation of the aid
       management policy                            0
       Other                                        0
       Other comments
       Are ministries/Government
       organisations allowed to negotiate aid
       projects/programmes directly with
Q.93   donor agencies?
       Not applicable                               0
93.a   Grant-financed projects/programmes
       No, they have to refer donor agencies to
       the aid management unit(s)                   1
       Yes, but only after the explicit previous
       consent by the aid management unit(s)        0
       Yes, without any explicit previous consent
       by the aid management unit(s)                0
       Other                                        0
       Other comments
93.b   Loan-financed projects/programmes
       No, they have to refer donor agencies to
       the aid management unit(s)                   1
       Yes, but only after the explicit previous
       consent by the aid management unit(s)        0
       Yes, without any explicit previous consent
       by the aid management unit(s))"                 0
       Other                                           0
       Other comments

Q.94
       Does the aid management unit keep a
94a.   database of incoming aid flows?
       Not applicable                                  0
       No, there is no such database (skip to
       question 99)                                    0
       Yes, there is such a database                   1
       Other                                           0
       Other comments

       If applicable, please estimate and write
       in the percentage of total incoming aid
94b.   flows that is captured in the database
       If applicable, please indicate when the
       database was first established
94c.   (month/year)
       Is information from this database
Q.95   publicly available?
       Not applicable                                  0
       No, it is only available for internal
       Government purposes                             1
       Yes, it is publicly available (if applicable,
       please specify the URL below)                   0
       Yes, it is publicly available upon request      0
       Other                                           0
       Other comments
       Please specify where information from the
       database is available                           0
       What kind of information does this
Q.96   database include?
       Not applicable                                  0

       The terms of each project or programme
       (i.e. whether it is a loan or a grant)          1
       The total value of each project or
       programme                                       1
       A detailed budget according to
       Government classification system                0

       Actual disbursements for the last fiscal year   1
       Expenditure commitments for the current
       fiscal year                                   1
       Actual disbursements for the current fiscal
       year                                          1
       Expenditure commitments for the
       forthcoming fiscal year                       0
       Performance information (e.g. objectives,
       targets, indicators)                          0
       Other                                         0
       Other comments
       Who updates the information in the
Q.97   database?
       Not applicable                                0
       Government officials within the aid
       management unit(s)                            1
       Government officials outside the aid
       management unit(s)                            0
       Donor officials                               0
       Other                                         0
       Other comments
Q.98   How often is this database updated?
       Not applicable                                0
       Monthly                                       0
       Quarterly                                     0
       Six-monthly                                   0
       Annually                                      0
       On an ad-hoc basis                            1
       Other, please specify below                   0
       Other comments
       Please estimate what percentage of the
       total financial value of aid flows is
       included in the following budget
Q.99   documents
       Not applicable
99a.   Pre-budget statement
       Not included
       1-25%
       26-50%
       51-75%
       76-100%
99b.   Multi-year expenditure estimates
       Not included
       1-25%
       26-50%
       51-75%
       76-100%
99c.   Budget submissions from line ministries
       Not included
       1-25%
       26-50%
       51-75%
       76-100%
       Annual budget presented to the
99d.   Legislature
       Not included
       1-25%
       26-50%
       51-75%
       76-100%
       In-year reports on actual revenues and
99e.   expenditures
       Not included
       1-25%
       26-50%
       51-75%
       76-100%
99f.   End-year financial statement
       Not included
       1-25%
       26-50%
       51-75%
       76-100%
99g.   Other, please specify below
       Not included
       1-25%
       26-50%
       51-75%
       76-100%
       Other comments
       Please provide any explanation for low
       percentages of aid flows covered in the
       text box below
       Comments on part VII

				
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