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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
                                            Direction
                                           Générale du
      Name of the Central Budget Authority
                                             Budget
                                             (DGB)

      Who is the head of the Central
      Budget Authority – i.e. the highest
Q.2
      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
Q.3   working in the Central Budget
      Authority?
      Number of staff working                     300

      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
      The timing of the annual budget
4.b
      process
      Constitution                           1
      Legislation                            1
      Internal rules                         0
      No formal basis                        1
      Roles and responsibilities of
4.c   different parts of the Executive in
      budget formulation and execution
      Constitution                           1
      Legislation                            1
      Internal rules                         1
      No formal basis                        0
      Roles and responsibilities of the
4.d   Legislature and the Executive in the
      budget process
      Constitution                           1
      Legislation                            1
      Internal rules                         1
      No formal basis                        0
      Provisions on what happens when
4.e   the budget is not approved by the
      beginning of the fiscal year
      Constitution                           1
      Legislation                            0
      Internal rules                         0
      No formal basis                        0
      Requirement for legislative
4.f
      authorization of spending
      Constitution                           1
      Legislation                            0
      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                           1
      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                        1
      No formal basis                       0
      Requirements for internal audit
4.j
      structures in line ministries
      Constitution                          0
      Legislation                           1
      Internal rules                        1
      No formal basis                       0
      Management and reporting relating
4.k
      to off-budget expenditures
      Constitution                          0
      Legislation                           0
      Internal rules                        0
      No formal basis                       0
      Comments on Part I
      Which of the following actors
Q.5   formulate the economic
      assumptions used in the budget?
      Central Budget Authority                                 0
      Ministry of Finance                                      1
      President’s office                                       0
      Prime Minister’s office                                  0
      Legislature or other legislative body                    0
      Panel of economic experts appointed
                                                               0
      by the Government
      Independent Government body                              0
      Private sector                                           0
      Other                                                    0
      Other Comments
      Which of the following
      organisations carry out
Q.6   independent reviews of the
      economic assumptions used in the
      budget?
      There are no independent reviews of
                                                               1
      the 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 the economic
Q.7
      assumptions of the budget publicly
      available?
      No                                                       0
      Yes, but only to certain parts of the
                                                               0
      Legislature
      Yes, it is publicly available on request                 0
      Yes, it is published                                     0
      Other                                                    1
                                                 Rendu public après approbation
      Other Comments
                                                   par le conseil des Ministres
       Is fiscal sensitivity analysis of the
Q.8    economic assumptions included in
       the budget documentation?
       No                                      0
       Yes, a comprehensive analysis is
                                               0
       included
       Yes, but only for selected activities   1
       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                              0
       Annually                                1
       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
       associated with entitlements
Q.10
       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     0
       certain levels of spending)
       Evaluation is comprehensive             0
       Other                                   0
       Other Comments

       In the annual budget
       documentation presented to the
       Legislature are expenditures under
Q.11
       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-
Q.12.a
         term fiscal projections?
         Every year                              0
         Every 2 years                           0
         Every 3 years                           0
         Every 4 years                           0
         Every 5 years                           0
         Every 10 years                          1
         On an ad hoc basis                      0
         There are no long-term fiscal
                                                 0
         projections
         How many years do the projections
Q.12.b
         normally cover?
         Not applicable                          0
         Up to 10                                0
         11-20                                   1
         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
Q.13
         analysis are used?
         Detailed projections of
         revenues/expenditures and surplus       0
         (deficit)
         Present value calculation of future
         revenues expenditures and surpluses     1
         (for example fiscal gap analysis)
         Intergenerational accounting            0
         Balance sheet analysis                  0
         Other                                   0
         Additional details Comments
         In developing the budget, are there
Q.14     any fiscal rules that place limits on
         fiscal policy?
         No                                                       0
         Yes, expenditure rule                                    1
         Yes, revenue rule                                        0
         Yes, budget balance (surplus/deficit)
                                                                  1
         rule
         Yes, debt rule                                             1
         Other                                                      0
                                                   Indicateurs de convergence de
                                                        l’UEMOA Ratio du solde
                                                    budgétaire de base Ration de
         Complete fiscal rule(s) Comments
                                                     l’cours de la dette extérieure
                                                       rapporté au PIB Arrirés de
                                                           paiement intérieurs
Q.15.1   Expenditure Rule
15.1.a   What is the target of the rule?
         The rule targets a nominal
                                                                  0
         expenditure ceiling
         The rule targets a real expenditure
                                                                  0
         ceiling
         The rule targets a nominal
                                                                  0
         expenditure growth rate
         The rule targets a real expenditure
                                                                  0
         growth rate
         The rule targets a specific expenditure
                                                                  1
         to GDP ratio
         Other                                                    0
         Other Comments
         What is the time period covered by
         the fiscal rule? This refers to the
15.1.b
         number of years for which the rule
         imposes the constraint.
         1 year
         2 years
         3 years
         More than 3 years
         Over the economic cycle
         Other
         Other Comments
         Which parts of the general
15.1.c   Government are covered by the
         fiscal rule?
         The entire Government sector
         Central Government
         Regional Government
         Local Government
         Extra-budgetary funds
          Other
          Other Comments
          Which of the following defines the
15.1.d
          fiscal rule?
          It is not explicitly defined
          Constitution
          Legislation
          Formal agreement of parties in
          Government
          Political commitment of the
          Government
          Other
          Other Comments
          Who is in charge of monitoring
15.1.e
          compliance with the fiscal rule?
          There is no monitoring of compliance
          with the fiscal rule(s)
          Central Budget Authority
          Supreme Audit Institution
          Legislature or other legislative body
          Independent body
          Other
          Other Comments
          In case of non-compliance with the
15.1.f    fiscal rule what are the
          enforcement procedures?
          Enforcement procedures are not
          defined ex ante
          A proposal with corrective measures
          must be presented to the Legislature
          The Government or ministry
          responsible for the overrun has to
          implement corrective measures
          There is an automatic correction
          mechanism
          There is a possibility of sanctions
          please specify below
          There are automatic sanctions
          Other
          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
15.2.b
         number of 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
15.2.c   Government 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
15.2.d
         fiscal rule?
         It is not explicitly defined            0
         Constitution                            0
         Legislation                             0
         Formal agreement of parties in
                                                 0
         Government
         Political commitment of the
                                                 0
         Government
         Other                                   0
         Other Comments
         Who is in charge of monitoring
15.2.e
         compliance with the fiscal rule?
         There is no monitoring of compliance
                                                 0
         with 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
                                                    0
         defined ex ante
         A proposal with corrective measures
                                                    0
         must be presented to the Legislature
         The Government or ministry
         responsible for the overrun has to         0
         implement corrective measures
         There is an automatic correction
                                                    0
         mechanism
         There is a possibility of sanctions
                                                    0
         please 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
                                                    1
         balance in nominal terms
         The rule targets a specific budget
                                                    0
         balance as a percentage of GDP
          The rule targets a specific budget
         balance as a percentage of GDP in          0
         cyclically-adjusted or structural terms
         The rule targets a specific budget
         balance as a percentage of GDP
                                                    0
         within a range of possible values
         depending on growth developments
         The rule targets a given improvement
         of the budget balance (as a % of           0
         GDP)
         The rule targets a given improvement
         of the structural or cyclically-adjusted   0
         budget balance (as a % of GDP)
         Other                                      0
         Other Comments
         What is the time period covered by
         the fiscal rule? This refers to the
15.3.b
         number of years for which the rule
         imposes the constraint.
         1 year
         2 years
         3 years
         More than 3 years
         Over the economic cycle
         Other
         Other Comments
         Which parts of the general
15.3.c   Government are covered by the
         fiscal rule?
         The entire Government sector
         Central Government
         Regional Government
         Local Government
         Extra-budgetary funds
         Other
         Further details Comments
         Which of the following defines the
15.3.d
         fiscal rule?
         It is not explicitly defined
         Constitution
         Legislation
         Formal agreement of parties in
         Government
         Political commitment of the
         Government
         Other
         Other Comments
         Who is in charge of monitoring
15.3.e
         compliance with the fiscal rule?
         There is no monitoring of compliance
         with the fiscal rule(s)
         Central Budget Authority
         Supreme Audit Institution
         Legislature or other legislative body
         Independent body
         Other
         Other Comments
         In case of non-compliance with the
15.3.f   fiscal rule what are the
         enforcement procedures?
         Enforcement procedures are not
         defined ex ante
         A proposal with corrective measures
         must be presented to the Legislature
         The Government or ministry
         responsible for the overrun has to
         implement corrective measures
         There is an automatic correction
         mechanism
         There is a possibility of sanctions
         please specify below
         There are automatic sanctions
         Other
         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
                                                  0
         debt in nominal terms
         The rule targets a specific debt-to-
                                                  0
         GDP ratio
         The rule targets a given reduction in
                                                  0
         the debt-to-GDP ratio
         The rule establishes a ceiling for the
         Government (or a specific sub sector)    1
         debt 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
15.4.b
         number of years for which the rule
         imposes the constraint.
         1 year
         2 years
         3 years
         More than 3 years
         Over the economic cycle
         Other
         Other Comments
         Which parts of the general
15.4.c   Government are covered by the
         fiscal rule?
         The entire Government sector
         Central Government
         Regional Government
         Local Government
         Extra-budgetary funds
         Other
         Other Comments
         Which of the following defines the
15.4.d
         fiscal rule?
         It is not explicitly defined
         Constitution
         Legislation
         Formal agreement of parties in
         Government
         Political commitment of the
         Government
         Other
         Other Comments
         Who is in charge of monitoring
15.4.e
         compliance with the fiscal rule?
         There is no monitoring of compliance
         with the fiscal rule(s)
         Central Budget Authority
         Supreme Audit Institution
         Legislature or other legislative body
         Independent body
         Other
         Other Comments
         In case of non-compliance with the
15.4.f   fiscal rule what are the
         enforcement procedures?
         Enforcement procedures are not
         defined ex ante
         A proposal with corrective measures
         must be presented to the Legislature
         The Government or ministry
         responsible for the overrun has to
         implement corrective measures
         There is an automatic correction
         mechanism
         There is a possibility of sanctions
         please specify below
         There are automatic sanctions
         Other
         Other Comments
Q.15.5   Other Fiscal Rule
         What is the time period covered by
         the fiscal rule? This refers to the
15.5.b
         number of 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
15.5.c   Government 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
15.5.d
         fiscal rule?
         It is not explicitly defined            0
         Constitution                            0
         Legislation                             0
         Formal agreement of parties in
                                                 0
         Government
         Political commitment of the
                                                 0
         Government
         Other                                   0
         Who is in charge of monitoring
15.5.e
         compliance with the fiscal rule?
         There is no monitoring of compliance
                                                 0
         with 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
                                                             0
         defined ex ante
         A proposal with corrective measures
                                                             0
         must be presented to the Legislature
         The Government or ministry
         responsible for the overrun has to                  0
         implement corrective measures
         There is an automatic correction
                                                             0
         mechanism
         There is a possibility of sanctions
                                                             0
         please specify below
         There are automatic sanctions                       0
         Other                                               0
         Other Comments
         Does the annual budget
         documentation submitted to the
Q.16
         Legislature contain multi-year
         expenditure estimates?
         No                                                   0
         Yes, at the aggregate level                          0
         Yes, at the ministry level                           0
         Yes, at line item level                              0
         Other                                                1
         Other Comments                         Des crédits d’investissement

         How many years does the multi-
Q.17     year expenditure estimates cover
         (including the upcoming budget)?
         2
         3
         4
         5
         6
         7
         8
         9
         10
         Other
         Not applicable
         Other Comments
       How often are the multi-year
Q.18
       estimates updated?
       Annually                                 1
       Every 2 years                            0
       Every 3 years                            0
       Every 4 years                            0
       Every 5 years                            0
       Every 10 years                           0
       Other                                    0
       Not applicable                           0
       Other Comments

       If applicable, from what basis do
Q.19   you extrapolate multi-year
       expenditure estimates?
       Expenditures in future years are
                                                0
       based on current legislation
       Expenditures in future years are
       based on anticipated legislative         0
       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 for the official                1
       macroeconomic forecast
       Expenditures in future years are
                                                0
       adjusted for demographic changes
       Other                                    0
       Not applicable                           0
       Other Comments
       Are there multi-year expenditure
Q.20
       targets or ceilings?
       No, there are no such targets or
                                                0
       ceilings
       Yes, there are aggregate targets or
                                                0
       ceilings
       Yes, there are targets or ceilings for
                                                1
       each ministry
       Yes, there are targets or ceilings for
                                                0
       line items
       Other                                    0
       Other Comments
       How many years do the
Q.21   targets/ceilings 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
       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             0
       No, there are only
                                                0
       suggested/indicative limits
       Yes, but only for some types of
       expenditure (e.g. salaries) on a         1
       chapter level
       Yes, but only for some types of
       expenditure (e.g. salaries) at a line    0
       item level
       Yes, for all types of expenditure at a
                                                0
       chapter level
         Yes, for all types of expenditure at a
                                                        0
         line item level
         Other                                          0
         Other Comments


         What type of information is
         contained in the annual budget
         circular/memorandum issued by
Q.24
         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           1
         estimates submission
         The macroeconomic assumptions to
                                                        1
         be used in the process
         Information on Government priorities           1
         Spending ceilings or targets                   1
         Other                                          0
         Other Comments

         In practice what is the timeframe
         for the budget drafting process?
         Please indicate how many months
Q.25
         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                                       0
         9 months                                       1
         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                                     0
           5 months                                     0
           6 months                                     1
           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                                      0
           2 months                                     0
           3 months                                     0
           4 months                                     0
           5 months                                     0
           6 months                                     1
           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                                  0
        2 months                                 0
        3 months                                 0
        4 months                                 0
        5 months                                 1
        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                                 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
Cabinet approves the budget
         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
                                                Ce calendrier est susceptible de
       How flexible is this timeframe?           modification par rapport aux
       Comments                                     séances du conseil des
                                                     Ministres à ce sujet.


       In practice how are disputes
       between line ministries and the
       Central Budget Authority in the
Q.26
       budget preparation process
       generally resolved i.e. issues not
       resolved at civil servant level?


       The issue is resolved by the Minister
                                                               1
       of Finance
       The issue is resolved by the Prime
                                                               0
       Minister
       The issue is resolved by the President                  0

       The issue is resolved by the Cabinet                    0
       The issue is sent to a ministerial
                                                               0
       committee
       Other                                                   0
       Other Comments

       Is your Central Government budget
Q.27   split 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
Q.28   capital projects that require
       funding over a number of years?
       It appropriates funding for the entire
                                                               1
       cost of multi-year project up-front
       It provides funding incrementally each
                                                               0
       year 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
       accurately describes the way in
Q.29
       which the budget for the Judiciary
       is prepared?
       The Judiciary prepares its budget and
       the Central Budget Authority includes
                                                  0
       it in the 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     0
       for approval
       Other                                      0
       Other Comments


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

       The Supreme Audit Institution
       prepares its budget and submits it         0
       directly to the Legislature for approval
       Other                                    0
       Other Comments

       In practice, which option most
       accurately describes the way in
Q.31
       which the budget for the
       Legislature is prepared?
       The Legislature prepares its budget
       and the Central Budget Authority
                                                1
       includes it in the Government’s budget
       proposal without any changes

       The Legislature is subject to the same
       procedures and policies as any other
                                                0
       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 Legislature, how would you
Q.32
       describe their relative powers over
       the budget?
       The Legislature is unicameral         1
       There are two chambers with equal
                                             0
       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 dealing
Q.33   with the budget, please indicate
       which arrangement applies to each
       chamber.

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

       Lower Chamber                         0
       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                         1
       Upper Chamber                         0
       A single budget committee formally
       considers budget aggregates (total
       level of revenue and spending and
33.c   their 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
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
       Further comments

       Is there a specialised budget
       research office/unit attached to the
Q.34
       Legislature to conduct analyses of
       the budget?

       No                                     0
       Yes, there is a specialised budget
                                              1
       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          0
       government (including regional and
       local)
       Comprehensive table of tax
       expenditures (exemptions, deductions    0
       and credits)
       Non financial performance targets for
                                               1
       programs and/or agencies
       Medium-term perspective on total
       revenue and expenditure (possibly in
                                               0
       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,    1
       agency)
       Text of legislation for policies
                                               1
       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
                                                   0
       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 appropriations
Q.38
       are contained in the budget?
       Number of line item appropriations

       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                             1
       2 months before                             0
       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                                       0
       0 month                                              1
       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
                                               Le budget est présenté au
                                           Parlement 3 mois avant la fin de
                                            l'année. Le budget est adopté
       How flexible is this timeframe?
                                           par le Parlement le 31 décembre
                                                 de l'année d'avant son
                                                        exécution.


       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 reject    0
         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                                             0.5
         of the budget
         Did this entail an increase or decrease
         in total spending?
         Increase in total spending                1
         Decrease in total spending                0
         Total spending was unchanged              0
         Not applicable                            0
         Previous Fiscal Year - Changes as %
Q.41.b
         of budget
         Did this entail an increase or decrease
         in total spending?
         Increase in total spending
         Decrease in total spending
         Total spending was unchanged
         Not applicable
         Notwithstanding the formal powers
         of the Legislature to modify the
Q.42     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 the
Q.43
       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 power
Q.44   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 package
                                                  0
       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?              1
       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
                                      0
       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?              1
       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?                  1
       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?                  0
       Does it require legislative
                                          0
       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?
       Any other type of off-budget
       expenditure not listed above
       Approximately how large is off-
       budget expenditure in relation to
Q.46
       total expenditure in the Central
       Government budget?
       Amount of off-budget expenditure

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

       Yes, each agency/executive
       organisation receives a lump sum
                                                0
       appropriation for operating
       expenditures only, without sub-limits
       Yes, each agency/executive
       organisation receives a lump sum
       appropriation for operating              1
       expenditures only, with a sub-limit on
       wages
       Yes, each agency/executive
       organisation receives a lump sum
       appropriation covering both operating    0
       and capital expenditures, without sub-
       limits
       Yes, each agency/executive
       organisation receives a lump sum
       appropriation covering both operating    0
       and capital expenditures, with a sub-
       limit on wages
       Other                                    0
       Other Comments

       Is any charge imposed on
       agencies/executive organisations
Q.50
       for 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
                                                0
       certain cases
       Further Comments
        Does the Government have the
        authority to increase spending
        once the budget has been
        approved by the Legislature? For
Q.51
        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
                                                    0
        the fact
        It requires Central Budget Authority
                                                    0
        approval after the fact
        It requires legislative approval after
                                                    0
        the fact
        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
                                                    1
        approval prior to the fact
        It requires legislative approval prior to
                                                    1
        the fact
        It requires Central Budget Authority
                                                    0
        approval after the fact
        It requires legislative approval after
                                                    0
        the fact
       Other                                                      0
       Other Comments

       Does the Government have the
       authority to cut/cancel/rescind
Q.52
       spending once the budget has
       been approved by the Legislature?

       Is it possible?
       No                                                         1
       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
                                                                  0
       the fact
       It requires Central Budget Authority
                                                                  0
       approval after the fact
       It requires legislative approval after
                                                                  0
       the fact
       Other                                                      0
       Other Comments

       Are ministers allowed to
Q.53   reallocate/vire funds between line
       items within their responsibility?"
       No                                                         0
       Yes, without restrictions                                  0
       Yes, with restrictions                                     1
       With the approval of the Legislature                       0
       With the approval of the Finance
                                                                  0
       Minister
                                                    Modification de la nature de la
       Any restrictions/limits that apply
                                                   dépense a l'intérieur d'un meme
       Comments
                                                               chapitre.
       Can ministers carry-over unused
Q.54   funds 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
                                               0
       Minister
       Any restrictions/limits that apply
       Comments
54.b   Investments
       No                                      0
       Yes, without restrictions               1
       Yes, with restrictions                  0
       With the approval of the Legislature    0
       With the approval of the Finance
                                               0
       Minister
       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
                                               0
       Minister
       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
                                               0
       specified sub-limit
       Yes, with approval of the Legislature   0
        Yes, with approval of the Central
                                               0
       Budget Authority
        Other                                  0
       Other Comments
55.b   Investments
       No                                      1
        Yes, without approval                  0
        Yes, without approval if within a
                                               0
       specified sub-limit
       Yes, with approval of the Legislature   0
        Yes, with approval of the Central
                                                   0
       Budget Authority
        Other                                      0
       Other Comments
55.c   Transfers, subsidies, etc
       No                                          1
        Yes, without approval                      0
        Yes, without approval if within a
                                                   0
       specified sub-limit
       Yes, with approval of the Legislature       0
       Yes, with approval of the Central
                                                   0
       Budget Authority
       Other                                       0
       Other Comments

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

       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      without     legislative   0
       approval
       Yes, but only up to a certain limit         0
       Yes but only for mandatory spending         1
       Other                                       0
       Other Comments
       Any additional information
       How many supplementary budgets
Q.58   have 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 lower revenue/higher         1
         expenditure
         Natural disaster                          0
         Ad hoc emergency needs                    1
         New policy initiatives                    1
         Transfer of funds from one
         appropriation to another (no net          0
         increase)
         Formal approval of appropriations
         carried forward from one fiscal year to   0
         the next
         Rescission/cancellation of planned
                                                   0
         spending
         Other                                     0
         Other Comments

         In the last fiscal year, what was the
         total size of supplementary
Q.60     budgets as a percentage of total
         planned expenditure in the original
         budget?
         Size as a percentage of total
Q.60.a                                             0
         planned expenditure
         Did it entail an increase or
Q.60.b
         decrease in 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 include any central reserve
Q.61
         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
                                         0
budget
Yes to finance new policy initiatives    0
Reserve size as a percentage of the
                                         0
budget
Yes to meet major forecasting errors
in macroeconomic and other               0
assumptions underlying the budget
Reserve size as a percentage of the
                                         0
budget
Other                                    0
Other: Reserve size as a percentage
                                         0
of the budget
Comments on Part IV
         On what reporting basis are the
         following presented to the
Q.62
         Legislature? (please write in the
         percentage)

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

         How are the technical standards for
         the budget and related documents
Q.63     and the 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                                1
         Financial statements                  1

         The Finance Ministry or Central
         Budget Authority appoints an
         independent standards board to
         determine the standards to be used

         Budget                                1
         Financial statements                  1
         The Finance Ministry or Central
         Budget Authority determines
         standards
         Budget                                0
         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
       Any further details Comments

       Is there a system to charge a price
       for goods and services provided by
Q.64
       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
                                              0
       extent
       Other                                  0
       Other Comments
       In general, are Government
       organisation managers able to
       keep any savings from efficiency
Q.65
       gains that they have realized in
       order to finance other
       expenditures?
       No                                     0
       Yes without restrictions               1
       Yes with some restrictions             0
       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
66.b   ministries 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
       Any additional information

       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
67.b   Percentage
       Example of a performance audit
67.c
       and if possible a URL
       Comments
       According to the relevant legal
       provisions, to whom does the
Q.68
       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
                                                           0
       the Legislature
       A legislative committee that
       specializes in audit scrutiny e.g.                  0
       Public Accounts Committee
       Sectoral legislative committees (e.g.
       health, education etc.) as relevant or              0
       appropriate
       Other                                                 1
                                                C’est le gouvernement qui
       Other Comments                           transmet au parlement le
                                                          rapport.
       Are the findings of the Supreme
Q.69   Audit Institution available to the
       public?
       Yes always                                 0
       Yes in most cases but with some
                                                  1
       exceptions (e.g. audits of the military)
       Rarely                                     0
       Never                                      0
       Other                                      0
       Other Comments
       When are the accounts audited by
Q.70   the Supreme Audit Institution
       publicly available?
       1 month after the end of the fiscal
                                                  0
       year
       2 months after the end of the fiscal
                                                  0
       year
       3 months after the end of the fiscal
                                                  0
       year
       4 months after the end of the fiscal
                                                  0
       year
       5 months after the end of the fiscal
                                                  0
       year
       6 months after the end of the fiscal
                                                  0
       year
       7 months after the end of the fiscal
                                                  0
       year
       8 months after the end of the fiscal
                                                  0
       year
       9 months after the end of the fiscal
                                                  0
       year
       10 months after the end of the fiscal
                                                  0
       year
       11 months after the end of the fiscal
                                                  0
       year
       12 months after the end of the fiscal
                                                  0
       year
       More than 12 months after the end of
                                                  1
       the 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
Q.71
         the Government's non-financial
         performance?
         None                                  0
         Performance targets                   1
         Performance measures                  1
         Evaluation reports (e.g. programme,
         sectoral, efficiency, or cost
         effectiveness reviews)                1
         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                                 1
  72.b   Ex post review of programmes
         Central Budget Authority              1
         Ministry of Finance                   1
         Line Ministries                       1
         Supreme Audit Institution             1
         Legislature                           1
         Other                                 0
         Review of new initiatives or
  72.c
         programmes
         Central Budget Authority              1
         Ministry of Finance                   1
         Line Ministries                       1
         Supreme Audit Institution             0
         Legislature                           1
         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                       1
       Line Ministries                           1
       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
       performance measures have been
Q.73
       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                                       1
       No                                        0
       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-wide initiative to
Q.74
       introduce performance measures
       (outputs and/or outcomes)?"

       Year of the first Government-wide
       initiative to introduce performance
       measures                                Year: 2000
       Approximately how many
Q.75   performance targets are there in
       the budget?"
       Number of performance targets in
75.a
       the budget
       Not applicable

       Please estimate what percentage of
75.b   expenditure is specifically linked to
       performance targets
       Not included
       1-10%
       11-20%
       21-30%
       31-40%
       41-50%
       51-60%
       61-70%
       71-80%
       81-90%
       91-100%

       Are expenditures linked to
Q.76
       performance goals or objectives?
76.a   Yes/No and percentage
       Not applicable
       No
       Yes, 0-20% of expenditures
       Yes, 21-40% of expenditures
       Yes, 41-60% of expenditures
       Yes, 61-80% of expenditures
       Yes, 81-100% of expenditures
       Other
       Other comments
       If applicable, give an example of
76.b   such a 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                             1
       In practice                          1
77.f   The Minister of Finance
       Formally                             0
       In practice                          1
       The administrative head of the
77.g
       relevant ministry
       Formally                             0
       In practice                          1
       The Minister of Finance together
77.h
       with 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                                     0
       Other                                                 1
                                              C'est le Secrétaire général du
                                               ministère, haut fonctionnaire
       Other Comments                         inamovible pendant cinq ans.


       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
Q.80   report on performance 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                             0
       President’s Office                                   0
       Prime Minister’s Office                              0
       Cabinet                                   0
       Legislature                               0
       Supreme Audit Institution                 1
       Other                                     0
       Other Comments

       Is performance against targets
Q.81   routinely 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
Q.82
       made 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              1
       Yes, as part of other Government-
       wide documents                            0
       Yes, as part of other ministry-specific
       documents                                 1
       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
Q.83   discussions/negotiations 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%                                1
       41-60%                                0
       61-80%                                0
       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              0
       Line ministries                       0
       Allocating resources between
84.c
       programmes
       Central Budget Authority              0
       Line ministries                       0
       Allocating resources within
84.d
       programmes
       Central Budget Authority              0
       Line ministries                       0
       Justifying existing allocations to
84.e
       specific activities/programmes
       Central Budget Authority              0
       Line ministries                       1
84.f   Cutting expenditures
       Central Budget Authority              0
       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                       1
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 likely is it that any of the
Q.85
       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%                    0
Rarely 21-40%                         0
Sometimes 41-60%                      0
Often 61-80%                          1
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%                    0
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
Q.86
       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%                    0
       Rarely 21-40%                         0
       Sometimes 41-60%                      1
       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
Q.87   use performance information in
       budgetary decision-making?
       Not applicable                       0
       The President
       Almost never 0-20%                   0
       Rarely 21-40%                        0
       Sometimes 41-60%                     0
       Often 61-80%                         1
       Almost always 81-100%                0
       The Prime Minister
       Almost never 0-20%                   0
       Rarely 21-40%                        0
       Sometimes 41-60%                     0
       Often 61-80%                         0
       Almost always 81-100%                0
       The Cabinet
       Almost never 0-20%                   0
       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%                        0
       Sometimes 41-60%                     1
       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%                          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%                     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%                       1
       Often 61-80%                           0
       Almost always 81-100%                  0
       Other Comments
       When performance against targets
       is used by the Central Budget
Q.88   Authority in the budget formulation
       process how is it used and how
       often?
       Not applicable                         0
       Performance against targets is
88.a   used to 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
88.b   information on fiscal policy and
       policy priorities to inform but not
       determine budget allocations
       Almost never 0-20%                    1
       Rarely 21-40%                         0
       Sometimes 41-60%                      0
       Often 61-80%                          0
       Almost always 81-100%                 0
       Performance against targets is not
88.c
       used 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
Q.89   Authority in 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%                         1
       Sometimes 41-60%                      0
       Often 61-80%                           0
       Almost always 81-100%                  0
       Evaluation results are actively used
       along with information on fiscal
89.b   policy and policy priorities to
       inform but not determine budget
       allocations
       Almost never 0-20%                     1
       Rarely 21-40%                          0
       Sometimes 41-60%                       0
       Often 61-80%                           0
       Almost always 81-100%                  0
       Evaluation results are not used in
89.c
       budgetary decision-making
       Almost never 0-20%                     0
       Rarely 21-40%                          0
       Sometimes 41-60%                       0
       Often 61-80%                           0
       Almost always 81-100%                  1
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
       Comments on Part VI
       Where is the aid management
Q.90   function 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                                          1
       The aid management function is split
       between two or more units, please
       specify below                                          0
       Other                                                  0
       Other comments
                                                      Caisse Autonome
                                                   d’Amortissement (CAA),
       Please specify the name of the aid        Direction de Mobilisation des
       management unit and provide                 Ressources Extérieures
       further details, as necessary            (DMRE), Ministère des Affaires
                                                    Etrangères et d’autres
                                                    ministères techniques.
       Does your Government have an
Q.91   explicit 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                           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                                                  1
                                                 Toute la dette extérieure est
                                                gérée par la CAA. Une politique
                                                de gestion explicite de l’aide est
       Other comments                                      en cours.
       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                                           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)                                   1

       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)                               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
Q.93   with donor agencies?
       Not applicable                                           0
       Grant-financed
93.a   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
       Loan-financed
93.b   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 database of incoming aid
94a.   flows?
       Not applicable                                          0
       No, there is no such database (skip to
       question 99)                                            0
       Yes, there is such a database                           0
       Other                                                   1

                                                 Il existe une base de donnée
       Other comments                           pour les prêts et quelques dons.
       If applicable, please estimate and
       write in the percentage of total
       incoming aid flows that is captured
94b.   in the database                              Au moins 40% de l'aide.
       If applicable, please indicate when
       the database was first established
94c.   (month/year)                                          1993
       Is information from this database
Q.95   publicly available?
       Not applicable                                          0
       No, it is only available for internal
       Government purposes                                      0
       Yes, it is publicly available (if
       applicable, please specify the URL
       below)                                                   0
       Yes, it is publicly available upon
       request                                                   0
       Other                                                     1
                                                  Oui, elles sont à la disposition
                                                  du public sur demande. Le site
                                                 internet de la CAA est en cours
       Other comments                                     de préparation.
       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                                              0
       Expenditure commitments for the
       current fiscal year                                      0
       Actual disbursements for the current
       fiscal year                                              0
       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
       How often is this database
Q.98   updated?
       Not applicable                           0
       Monthly                                  1
       Quarterly                                0
       Six-monthly                              0
       Annually                                 0
       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%                                    0
       26-50%                                   0
       51-75%                                   0
       76-100%                                  0

99b.   Multi-year expenditure estimates
       Not included                             0
       1-25%                                    0
       26-50%                                   0
       51-75%                                   0
       76-100%                                  0
       Budget submissions from line
99c.   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%                                    0
       26-50%                                   0
       51-75%                                   1
       76-100%                                  0
       In-year reports on actual revenues
99e.   and expenditures
       Not included                             0
       1-25%                                  0
       26-50%                                 0
       51-75%                                 0
       76-100%                                0
99f.   End-year financial statement
       Not included                           0
       1-25%                                  0
       26-50%                                 0
       51-75%                                 0
       76-100%                                0
99g.   Other, please specify below
       Not included                           0
       1-25%                                  0
       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

				
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