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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
