Get documents about "In the presentation of Central Government budget
Document Sample
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
Director Budget and Economic
Name of the Central Budget Authority Affairs Ministry of Finance
Mbabane SWAZILAND
Who is the head of the Central Budget
Q.2 Authority – i.e. the highest official whose
primary responsibility is the budget?
Political appointee - i.e. s/he generally
0
leaves with a change of Government
A senior civil servant – i.e. s/he does not
generally leave with a change of 1
Government
Other 0
Other Comments
What is the total number of staff working
Q.3
in the Central Budget Authority?
Number of staff working 8
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 1
Internal rules 1
No formal basis 0
4.b The timing of the annual budget process
Constitution 0
Legislation 1
Internal rules 0
No formal basis 0
Roles and responsibilities of different
4.c parts of the Executive in budget
formulation and execution
Constitution 0
Legislation 0
Internal rules 0
No formal basis 1
Roles and responsibilities of the
4.d Legislature and the Executive in the
budget process
Constitution 0
Legislation 0
Internal rules 0
No formal basis 1
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 authorization
4.f
of spending
Constitution 0
Legislation 1
Internal rules 0
No formal basis 0
Requirement for legislative authorization
4.g
of taxes
Constitution 0
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 0
Legislation 1
Internal rules 0
No formal basis 0
Requirements for internal audit
4.j
structures in line ministries
Constitution 0
Legislation 0
Internal rules 1
No formal basis 0
Management and reporting relating to
4.k
off-budget expenditures
Constitution 0
Legislation 0
Internal rules 0
No formal basis 1
Currently the Ministry is reviewing
the legislation governing Public
Finance Management and linked
to this excercise is the review of
Comments on Part I the procurement procedures and
processes, establishing an
independent Internal Audit
Department and institutional
strength.
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 the
1
Government
Independent Government body 0
Private sector 0
Other 0
Other Comments
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 establishing
Q.7 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 (spending
Q.9 and revenues) revised in the course of a
fiscal year?
Weekly 0
Monthly 0
Quarterly 1
Biannually 0
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 0
Evaluation is on an ad hoc basis 1
Evaluation follows a materiality test (i.e.
only risks to programmes with certain levels 0
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 1
Yes, but not in all cases 0
Yes, comprehensively 0
Other 0
Other Comments
How often do you prepare long-term
Q.12.a
fiscal projections?
Every year 1
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 0
How many years do the projections
Q.12.b
normally cover?
Not applicable
Up to 10
11-20
21-30
31-40
41-50
51-60
61-70
71-80
81-90
91-100
What kinds of long-term fiscal analysis
Q.13
are used?
Detailed projections of
1
revenues/expenditures and surplus (deficit)
Present value calculation of future revenues
expenditures and surpluses (for example 0
fiscal gap analysis)
Intergenerational accounting 0
Balance sheet analysis 0
Other 0
As reflected in the previous
question the projections are only
done for 3 years and due to lack
of personnel and up to date
Additional details Comments systems they do not undergo
serious tests and analysis and
most often than not expenditure
does not match the policy
direction of government.
In developing the budget, are there any
Q.14 fiscal rules that place limits on fiscal
policy?
No 1
Yes, expenditure rule 0
Yes, revenue rule 0
Yes, budget balance (surplus/deficit) rule 0
Yes, debt rule 0
Other 0
The expediture is based on the
estimated revenue collection.
There is no rule to state the
targets annually or in the medium
Complete fiscal rule(s) Comments term making the budgeting
excercise a difficult task
particularly when trying to
address certain economic and
social objectives.
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 fiscal
15.1.f rule what are the enforcement
procedures?
Enforcement procedures are not defined ex
0
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 revenues 0
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 fiscal
15.2.f rule what are the enforcement
procedures?
Enforcement procedures are not defined ex
0
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
0
possible values depending on growth
developments
The rule targets a given improvement of the
0
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 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
15.3.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
Further details Comments
Which of the following defines the fiscal
15.3.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
15.3.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 fiscal
15.3.f rule what are the enforcement
procedures?
Enforcement procedures are not defined ex
0
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 fiscal
15.4.f rule what are the enforcement
procedures?
Enforcement procedures are not defined ex
0
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 fiscal
15.5.f rule what are the enforcement
procedures?
Enforcement procedures are not defined ex
0
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 1
4 0
5 0
6 0
7 0
8 0
9 0
10 0
Other 1
Not applicable 0
But only for the recurrent budget
and these are not interrogated
Other Comments
budget estimates but escalated
by inflation.
How often are the multi-year estimates
Q.18
updated?
Annually 1
Every 2 years 0
Every 3 years 0
Every 4 years 0
Every 5 years 0
Every 10 years 0
Other 1
Not applicable 0
With a high possibility of
Other Comments changing focus or policy stance
every year.
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 unchanged
0
in nominal terms
Expenditures in future years are unchanged
1
in real terms
Expenditures in future years are adjusted
0
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 0
Yes, there are aggregate targets or ceilings 1
Yes, there are targets or ceilings for each
0
ministry
Yes, there are targets or ceilings for line
0
items
Other 0
Other Comments
How many years do the targets/ceilings
Q.21
cover (including the upcoming budget)?
2 0
3 1
4 0
5 0
6 0
7 0
8 0
9 0
10 0
Other 0
Not applicable 0
How often are the targets/ceilings
Q.22
revised?
Every year 1
Every 2 years 0
Every 3 years 0
Every 4 years 0
Every 5 years 0
Every 10 years 0
After each election 0
Every time a new Government is formed 0
Other, please specify 0
Not applicable 0
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 0
No, there are only suggested/indicative
1
limits
Yes, but only for some types of expenditure
0
(e.g. salaries) on a chapter level
Yes, but only for some types of expenditure
0
(e.g. salaries) at a line item 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
Q.24 issued by the 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
0
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 0
5 months 0
6 months 0
7 months 0
8 months 1
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 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
Initial spending targets are sent to line ministries
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
Budget negotiations with line ministries start
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
Budget negotiations with line ministries end
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
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
Very unrealistic a time frame and
does not allow for sufficient time
for ministries to make meaningful
How flexible is this timeframe? contributions to the budget
Comments process. The Budget team also
has no time to analyse the
submissions and make
meaningful resource distribution.
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
0
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 1
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
0
integrated
Yes, there are separate capital and
1
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
1
multi-year project up-front
It provides funding incrementally each year
0
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 the budget
Q.30
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 the
0
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
As part of reforming the budget
formulation processes and the
implementation of the
Constitution there are number of
Comments on Part II processes and procedures that
will need to be changed and
reconciled. All this will have to be
aligned to best practices in other
African countries.
If there is more than one chamber
in the Legislature, how would you
Q.32
describe their relative powers
over the budget?
The Legislature is unicameral 0
There are two chambers with equal
1
powers over the budget
There are two chambers but only the
lower chamber is involved in the 0
budget process
Both chambers are involved in the
budget process but the lower
0
chamber can overrule the upper
chamber
Other 0
Other Comments
Thinking about the following types
of committee structures for
Q.33 dealing with the budget, please
indicate which arrangement
applies to each chamber.
A single budget committee
formally considers all budget-
related matters. Sectoral
33.a committees may make
recommendations, but the budget
committee does not have to follow
them
Lower Chamber 1
Upper Chamber 1
A single budget committee
formally considers the budget, but
members from sectoral
33.b committees attend meetings of
the budget committee when
expenditures in their specific
areas are discussed
Lower Chamber 1
Upper Chamber 1
A single budget committee
formally considers budget
aggregates (total level of revenue
and spending and their allocation
33.c
to each sector) and sectoral
committees formally consider
spending for sector specific
appropriations
Lower Chamber 1
Upper Chamber 1
Sectoral committees formally
consider appropriations for each
33.d respective sector. No budget
committee is in place or it
provides technical assistance only
Lower Chamber 0
Upper Chamber 0
No formal committee involvement,
33.e but committees may choose to
consider aspects of the budget
Lower Chamber 0
Upper Chamber 0
33.f Other
Lower Chamber 0
Upper Chamber 0
The structure within our
legislature does not conform to
the above proposal. There has
Further comments just been recently put in place
portfolio committees which look at
specific ministries and not
sectors.
Is there a specialised budget
research office/unit attached to
Q.34
the Legislature to conduct
analyses of the budget?
No 1
Yes, there is a specialised budget
0
research office/unit
Other 0
Other Comments
Estimation of number of full-time
equivalent staff employed
In the presentation of Central
Government budget documents to
Q.35
the Legislature, which of the
following elements are included?
Fiscal policy objectives for the
1
medium term
Macroeconomic assumptions 1
Budget priorities 1
Comprehensive annual financial plan
encompassing all revenues and
expenditures including off budget 0
expenditures and extra-budgetary
funds
Comprehensive annual financial plan
encompassing all revenues and
expenditures for all levels of 1
government (including regional and
local)
Comprehensive table of tax
expenditures (exemptions, 0
deductions and credits)
Non financial performance targets for
0
programs and/or agencies
Medium-term perspective on total
revenue and expenditure (possibly in
1
the form of a Medium-term
Expenditure Framework)
Long term perspective on total
revenue and expenditure (10 or more 0
years)
Clearly defined appropriations to be
1
voted by the Legislature
Linkage of appropriations to
administrative units (e.g. ministry, 0
agency)
Text of legislation for policies
0
proposed in the budget
Does the Legislature formally
Q.36 debate/discuss overall budget
policy?
No, there is no formal overall budget
0
policy debate in the Legislature
Yes, there is a formal pre-budget
policy debate in the Legislature, i.e.
0
prior to the introduction of the
Executive’s budget proposal
Yes, there is a formal debate on
overall budget policy following the
1
introduction of 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 total amount of expenditure
Q.37
before it votes on specific
appropriations?
Yes 0
No 1
How many line item
Q.38 appropriations are contained in
the budget?
Number of line item appropriations 34
In practice what is the timeframe
Q.39 for the 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 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
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 0
0 month 0
1 month after 1
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 time frames are sufficient
How flexible is this timeframe?
unless advised differently.
What are the formal powers of the
Q.40 Legislature to amend the budget
proposed by the Executive?
The Legislature has unrestricted
0
powers to amend the budget
The Legislature may make
amendments but only if it does not
0
change the total deficit/surplus
proposed by the Executive
The Legislature may only decrease
existing expenditures/revenues (i.e.
1
the Legislature cannot increase
existing items nor create new ones)
The Legislature may not make any
changes; it can only approve or 0
reject the budget as a whole
Other 0
Other Comments
What has been the total size of
changes made by the Legislature
Q.41
as a percentage of the budget
presented by the Executive?
Current Fiscal Year - Changes as %
Q.41.a 3%
of the 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
Q.41.b None
% of budget
Did this entail an increase or
decrease in total spending?
Increase in total spending 0
Decrease in total spending 0
Total spending was unchanged 0
Not applicable 1
Notwithstanding the formal
powers of the Legislature to
Q.42 modify the budget, is 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
Q.43 the fiscal year which of the
following describes the
consequences?
The Executive’s budget proposal
0
takes effect
The Executive’s budget proposal
takes effect on an interim basis, i.e. 0
for a limited period
Last year’s budget takes effect on an
1
interim basis, i.e. for a limited period
Other interim measures are voted on
0
by the Legislature
Expenditure without legislative
0
approval are not allowed
Other 0
Other Comments
Does the Executive have the
Q.44 power to 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
0
package veto powers
Other 0
Other Comments
When was the last time the
Executive used its veto power?
Futher comments
What types of off-budget
Q.45
expenditure exist?
Tax expenditures (exemptions,
45.a
deductions and credits)
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.b Social security funds
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.c Public Private Partnerships
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.d Off-budget loans
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.e Loan Guarantees
Is is applicable? 1
Does it require legislative
1
authorisation?
Is it included in the budget
0
documentation?
45.f Public health care Funds
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.g Public sector pensions
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
Funds for higher education
45.h
establishments
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.i Emergency/contingency funds
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.j Donor funds
Is is applicable? 1
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.k Stabilization funds
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
Expenditure financed by external
45.l
loans
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
45.m Military expenditure
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
Special accounts managed by the
45.n
MoF/Treasury/CBA
Is is applicable? 1
Does it require legislative
1
authorisation?
Is it included in the budget
0
documentation?
45.o Other
Is is applicable? 0
Does it require legislative
0
authorisation?
Is it included in the budget
0
documentation?
Most of the direct expenditures by
government do form part of the
Any other type of off-budget
Appropriation except the direct
expenditure not listed above
support to programmes through
grants.
Approximately how large is off-
budget expenditure in relation to
Q.46
total expenditure in the Central
Government budget?
Amount of off-budget expenditure 1
If applicable, what is defined as a
Q.47
public contingent liability?
This term is not defined for the public
0
sector
Loan guarantees 1
Law suits pending 0
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
Q.48 documentation (or in other
documents) presented to the
Legislature?
Yes 1
No 0
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 0
expenditures below the agency level
Yes, each agency/executive organisation
receives a lump sum appropriation for
1
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 covering
0
both operating and capital expenditures,
without sub-limits
Yes, each agency/executive organisation
receives a lump sum appropriation covering
0
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 Legislature?
Q.51
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 1
Through the
contingency
Any restrictions/limits that apply
warrant as
Comments
enshrined in the
governing law.
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 1
Other 0
Other Comments
51.b b. Increase discretionary spending
Is it possible?
No 1
Yes without restrictions 0
Yes with some restrictions 0
Any restrictions/limits that apply
Comments
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
1
fact
It requires Central Budget Authority
0
approval after the fact
It requires legislative approval after the fact 0
Other 0
Other Comments
Does the Government have the authority
to cut/cancel/rescind spending once the
Q.52
budget has been approved by the
Legislature?
Is it possible?
No 0
Yes without restrictions 0
Yes with some restrictions 0
Other Comments
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
1
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 1
Yes, without restrictions 0
Yes, with restrictions 0
With the approval of the Legislature 0
With the approval of the Finance Minister 0
Its only ministries
that can re-
Any restrictions/limits that apply allocate funds
Comments within their votes
and not across
ministries.
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 0
Yes, without restrictions 0
Yes, with restrictions 1
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
Again here its
Any restrictions/limits that apply
Ministries and not
Comments
Ministers.
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 0
Yes, without approval 0
Yes, without approval if within a specified
0
sub-limit
Yes, with approval of the Legislature 1
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
Monthly
Quarterly
Every six months
Annually
On an ad hoc basis
Not at all
Other
Other frequency of publication
Comments
Can overspending occur before a
Q.57 supplementary appropriation 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 0
Yes but only for mandatory spending 1
Other 0
Other Comments
The expenditure
has to be
Any additional information immediately
normalised by the
legislature.
How many supplementary budgets have
Q.58 been submitted annually in the past two
years?
The last fiscal year
None 0
1 0
2 0
3 0
4 1
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 0
2 1
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" 1
Prior year “account clean up” 0
Changing economic forecasts resulting in
0
lower revenue/higher expenditure
Natural disaster 1
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 5
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 0
No 1
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
0
expenditures
Reserve size as a percentage of the budget 0
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 0
underlying the budget
Reserve size as a percentage of the budget 0
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 90
Accrual based 1000
Other 0
Q.62.b Financial Statement
Cash based 100
Accrual based 100
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 1
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 0
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
We follow the International
standards and internally there are
Any further details Comments no structures set to advise which
is an area to be urgently
considered.
Is there a system to charge a price for
Q.64 goods and services provided by one
Government organisation to another?
No 1
Yes it is used to a great extent 0
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 savings from
Q.65
efficiency gains that they have realized
in order to finance other expenditures?
No 1
Yes without restrictions 0
Yes with some restrictions 0
Other 0
Other Comments
Do any line ministries have internal audit
Q.66
units?
66.a
Yes 0
No 1
If yes what proportion of line ministries
66.b
have internal audit units?"
Not applicable 1
0-20% 0
21-40% 0
41-60% 0
61-80% 0
81-100% 0
66.c Are they prescribed by law?
Yes 0
No 0
Other 0
Other Comments
An Internal Audit Department is
being established outside the
Any additional information Treasury Dept. It will have its
own procedures and operation
manuals.
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: 0
67.b Percentage PCT:0
The Department only conducts
statutory audits and they are not
performance or value for money
Example of a performance audit and if
67.c focused. There is shortage of
possible a URL
staffing to even undertake a
comprehensive audit of all
government operations.
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,
0
education etc.) as relevant or 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 1
More than 12 months after the end of the
0
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 1
Performance targets 0
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 0
Supreme Audit Institution 0
Legislature 0
Other 0
72.b Ex post review of programmes
Central Budget Authority 0
Ministry of Finance 1
Line Ministries 0
Supreme Audit Institution 1
Legislature 1
Other 0
72.c Review of new initiatives or programmes
Central Budget Authority 1
Ministry of Finance 0
Line Ministries 1
Supreme Audit Institution 0
Legislature 1
Other 0
72.d Sectoral reviews
Central Budget Authority 1
Ministry of Finance 0
Line Ministries 0
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
This is seriously lacking in the
Further comments government. Focus is on budget
formulation.
What types of non-financial performance
Q.73 measures have been developed for
Central Government?
73.a Output measures
Yes 0
No 1
Number of output measures Number: 0
Two examples of output measures
73.b Outcome measures
Yes 0
No 1
Number of outcome measures Number: 0
Two examples of outcome measures
Other non-financial performance
73.c
measures
Yes 0
No 1
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 N/A
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 1
1-10% 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
Are expenditures linked to performance
Q.76
goals or objectives?
76.a Yes/No and percentage
Not applicable 0
No 1
Yes, 0-20% of expenditures 0
Yes, 21-40% of expenditures 0
Yes, 41-60% of expenditures 0
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 We need help in this areas ASAP
Who has responsibility for setting
Q.77
performance targets?
Not applicable 0
77.a No one
Formally 0
In practice 1
77.b The Prime Minister
Formally 1
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 1
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 0
The Minister of Finance together with
77.h
the relevant minister
Formally 1
In practice 0
77.i The Legislature
Formally 1
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 1
The Central Budget Authority 0
The relevant minister 0
The highest civil servant in the relevant
ministry 0
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 1
The highest ranking civil servant in one of
the relevant organisations 0
The highest ranking civil servant in each of
the relevant organisations 0
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 1
Legislature 1
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 0
No it is only presented on an ad hoc basis
0
Yes it is presented in a Government-wide
report not accompanying the budget
1
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 0
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 1
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% 0
21-40% 0
41-60% 0
61-80% 1
81-100% 0
83.b Performance against targets
Yes 0
No 1
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% 0
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 0
84.d Allocating resources within programmes
Central Budget Authority 0
Line ministries 1
Justifying existing allocations to
84.e
specific activities/programmes
Central Budget Authority 0
Line ministries 1
84.f Cutting expenditures
Central Budget Authority 1
Line ministries 0
Compelling or pushing change in
84.g
programmes
Central Budget Authority 1
Line ministries 1
84.h Setting targets for next year
Central Budget Authority 1
Line ministries 0
84.i Managing programmes/agencies
Central Budget Authority 0
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% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 1
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% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 0
Almost always 81-100% 1
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
Budget perfomamnce is not
related to pay structure of
Other Comments government hence the laxity in
implementation and monitoring of
programmes.
If evaluations indicate poor performance
Q.86 how likely is it that any of the following
consequences are triggered?
Not applicable 0
The programme is eliminated
Almost never 0-20% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 0
Almost always 81-100% 1
There is more intense monitoring of the
programmes/activities in the future
Almost never 0-20% 0
Rarely 21-40% 1
Sometimes 41-60% 0
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% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 0
Almost always 81-100% 1
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
Performance on the budget is not
Other Comments related to the pay structure of
government
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% 0
Rarely 21-40% 0
Sometimes 41-60% 1
Often 61-80% 0
Almost always 81-100% 0
The Cabinet
Almost never 0-20% 0
Rarely 21-40% 0
Sometimes 41-60% 1
Often 61-80% 0
Almost always 81-100% 0
The Minister of Finance
Almost never 0-20% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 1
Almost always 81-100% 0
The Central Budget Authority
Almost never 0-20% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 0
Almost always 81-100% 1
The minister with responsibility for the
ministry/entity which is supposed to
deliver a performance target
Almost never 0-20% 0
Rarely 21-40% 0
Sometimes 41-60% 1
Often 61-80% 0
Almost always 81-100% 0
Members of the Budget Committee in
the Legislature
Almost never 0-20% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 1
Almost always 81-100% 0
Members of sectoral committes in the
Legislature
Almost never 0-20% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 1
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% 0
Often 61-80% 0
Almost always 81-100% 1
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% 0
Almost always 81-100% 1
Performance against targets is not used
88.c
in budgetary decision-making
Almost never 0-20% 0
Rarely 21-40% 1
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 the
Q.89
budget formulation process, how is it
used and how often?
Not applicable 0
Evaluation results are used to determine
89.a
budget allocations
Almost never 0-20% 0
Rarely 21-40% 0
Sometimes 41-60% 0
Often 61-80% 0
Almost always 81-100% 1
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% 0
Often 61-80% 1
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
There is need to strengthen the
Other comments setting of targets and getting
endorsement by line ministries.
Comments on Part VI
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
It is mainly under the Ministry of
Economic Planning and
Please specify the name of the aid Development and there are
management unit and provide further several aspects handled by the
details, as necessary Ministry of Finance and the
Ministry of Foreign Affairs and
Trade.
Does your Government have an explicit
Q.91 aid management policy?
Not applicable 0
No, there is no such policy - skip to
question 93 0
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 1
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 Public Debt Policy
the aid management policy below, if accomodate external loans and
applicable (e.g. when it was approved, guarantees as well as domestic
URL if available, etc.) debt.
What elements does the aid
Q.92 management policy include?
Not applicable 0
The distribution of aid management
responsibilities within Government 1
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) 1
More specific guidelines for each aid
modality (e.g. project aid, programme aid,
technical assistance) 1
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 donor
Q.93 agencies?
Not applicable 0
93.a Grant-financed projects/programmes
No, they have to refer donor agencies to
the aid management unit(s) 0
Yes, but only after the explicit previous
consent by the aid management unit(s) 1
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) 0
Yes, but only after the explicit previous
consent by the aid management unit(s) 1
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
2 percent that is accounted for in
the budget excluding direct grant
If applicable, please estimate and write to certain other programmes and
in the percentage of total incoming aid NGOs This excludes loan
94b. flows that is captured in the database financing.
If applicable, please indicate when the
database was first established
94c. (month/year) Apr-03
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
There is a consultant working on
Please specify where information from the strengthening the office and
database is available improve on the data base.
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 1
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 1
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 1
On an ad-hoc basis 0
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 0
99a. Pre-budget statement
Not included 0
1-25% 1
26-50% 0
51-75% 0
76-100% 0
99b. Multi-year expenditure estimates
Not included 0
1-25% 1
26-50% 0
51-75% 0
76-100% 0
99c. Budget submissions from line ministries
Not included 0
1-25% 0
26-50% 0
51-75% 0
76-100% 0
Annual budget presented to the
99d. Legislature
Not included 0
1-25% 1
26-50% 0
51-75% 0
76-100% 0
In-year reports on actual revenues and
99e. expenditures
Not included 0
1-25% 1
26-50% 0
51-75% 0
76-100% 0
99f. End-year financial statement
Not included 0
1-25% 1
26-50% 0
51-75% 0
76-100% 0
99g. Other, please specify below
Not included 0
1-25% 1
26-50% 0
51-75% 0
76-100% 0
Other comments
Please provide any explanation for low
percentages of aid flows covered in the text
box below
Comments on part VII
