Transcript Document

Open Budget Initiative 2006
Slovenia
dr. Mitja Čok
Open Budget Initiative 2006
 International Budget Project was established in 1997 as part of the
“Center on Budget and Policy Priorities” - Washington DC
 It is non-partisan, non-profit research organization
 Its aim is to support civil society organizations interested in
strengthening public budget processes, institutions and outcomes
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Open Budget Questionnaire
 Captures the transparency of budget process
 Does not evaluate the quality or credibility of information on budget
expenditure, which are publicly available
 Does not evaluate the quality or credibility of macroeconomic
forecasting, expenditure forecasting, etc.
 Final answers are reviewed by two independent experts
 It contains 122 questions
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Open Budget Questionnaire
Open Budget Index is derived of the responses to 91 of the questions,
which evaluate :
– The appropriateness of the information for policy analysis
– Comprehensiveness of the information provided
– The timeliness of the documents
regarding the seven key budget documents:
1.
2.
3.
4.
5.
6.
7.
Executive’s Budget Proposal (predlog proračuna)
Citizen Budget (proračunska zgibanka)
Pre-Budget Statement (proračunski memorandum)
In-Year Reports (mesečna, trimesečna poročila)
Mid-Year Reports (polletna poročila)
Year-End Report (zaključni račun proračuna)
Auditor’s Report (revizijsko poročilo)
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Open Budget Questionnaire
 In this cycle (2005-2006) 59 countries were involved
 The next one is planned for 80 countries (in 2008)
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Section one: The Availability of Budget Documents
1.1. List of Budget Documents Used in Completing the Questionnaire
1.2. Internet Links for Key Budget Document
1.3. Distribution of Documents Related to the Executive’s Budget
Proposal
1.4. Distribution of the Enacted Budget and Other Reports
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Section Two: The Executive’s Budget Proposal
2.1. Estimates for the Budget Year and Beyond
-
Estimates of expenditures/revenues - yes
Availability of data on interest and public debt - yes (Budget Memorandum)
Macroeconomic forecasts - different scenarios only for internal use
Estimates how changes in policy affect expenditures - not part of the budget
documentation
2.2. Estimates for Years Prior to the Budget Year
- Estimates of expenditures/revenues - yes (Budget Memorandum) and Bulletin
of Government Finance
- Is Bulletin of Government Finance supporting budget document?
- Detailed presentation of tax/non-tax revenue
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Section Two: The Executive’s Budget Proposal
2.3. Comprehensiveness
-
Intergovernmental transfers - yes
Information on financial/non-financial assets - not part of budget documentation
Loan guarantees - not part of budget documentation
Donor assistance - only from the EU
No information on tax expenditure
Quasi-fiscal activities - not part of budget documentation
2.4. The Budget Narrative & Performance Monitoring
- Link between the budget and government’s stated policy goals - yes,
sometimes very general
- performance indicators - much to be done
2.5. Additional Key Information for Budget Analysis & Monitoring
- Tax laws availability - yes, distribution of tax burden available internally
- Budget availability - yes
- Citizen Budget, glossary, budget process summary - no
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Section Three: The Budget Process
3.1. Executive’s Formulation of the Budget
- Consultation with the parliament regarding budget priorities - no, after the
budget proposal is prepared
- Consultation with the public - no
3.2. Legislative Approval of the Budget
- Timetable
- “Public hearings” in parliament – yes, ministries defend individual
budgets/press can attend
- Time when the budget proposal is release to the public - ok
- Authority to amend – yes, not increasing the budget deficit
3.3. Executive’s Implementation of the Budget
-
In-year report - yes, Bulletin of Government Finance (monthly)
Mid-year report - yes (January - June)
Procurement of goods and services - open, but examples of irregularities
Supplemental budget - before funds are expended / after in the case of
contingency funds
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Section Three: The Budget Process
3.4. Year End Report and the Supreme Audit Institution
- Year-end report is submitted to the SAI
- Year-end report explains the difference between enacted levels and actual
outcomes
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Open Budget Index:
Overall
France
United Kingdom
New Zealand
South Africa
Slovenia
United States
Peru
Sweden
Poland
Brazil
South Korea
Norway
Romania
Botswana
Czech Republic
Colombia
India
Papua New Guinea
Namibia
Pakistan
89
88
86
85
81
81
77
76
73
73
73
72
66
65
64
57
52
51
51
51
Philippines
Jordan
Mexico
Kenya
Tanzania
Bulgaria
Sri Lanka
Russia
Guatemala
Costa Rica
Kazakhstan
Ghana
Hrvatska
Malawi
Indonesia
Turkey
Bangladesh
Argentina
Honduras
Zambia
51
50
50
48
48
47
47
47
46
44
43
42
42
41
41
41
40
39
38
37
Nepal
Georgia
Uganda
Ecuador
Azerbaijan
Cameroon
Algeria
El Salvador
Albania
Bolivia
Nigeria
Nicaragua
Morocco
Mongolia
Egypt
Burkina Faso
Chad
Angola
Vietnam
36
33
31
31
30
29
28
27
24
20
20
20
19
18
18
11
5
4
2
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Open Budget Index:
Executive’s Budget Proposal
United Kingdom
New Zealand
France
South Africa
United States
Brazil
Sweden
South Korea
Peru
Botswana
Norway
Romania
Slovenia
Papua New Guinea
Namibia
Colombia
Poland
Ghana
Malawi
Czech Republic
95
89
86
83
81
79
78
76
75
75
74
73
72
70
68
67
66
64
64
64
Pakistan
Tanzania
Philippines
Bangladesh
Jordan
India
Costa Rica
Sri Lanka
Guatemala
Azerbaijan
Nepal
Indonesia
Bulgaria
Honduras
Argentina
Turkey
Uganda
Kazakhstan
Kenya
Mexico
59
57
57
56
56
55
54
53
50
48
47
45
45
45
45
44
43
43
42
41
Cameroon
Algeria
Ecuador
Zambia
Russia
Hrvatska
El Salvador
Georgia
Nigeria
Bolivia
Albania
Nicaragua
Morocco
Angola
Burkina Faso
Chad
Egypt
Mongolia
Vietnam
41
41
36
35
34
32
29
28
23
22
17
17
17
0
0
0
0
0
0
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Open Budget Index:
Pre-Budget Statement
Brazil
France
Kenya
New Zealand
Nigeria
Papua New Guinea
Peru
Poland
Slovenia
South Africa
South Korea
Sweden
Zambia
Mongolia
United Kingdom
Turkey
Uganda
Hrvatska
Russia
Cameroon
100
100
100
100
100
100
100
100
100
100
100
100
100
89
89
78
78
78
67
67
Georgia
Tanzania
Kazakhstan
Albania
Algeria
Angola
Argentina
Azerbaijan
Bangladesh
Bolivia
Botswana
Bulgaria
Burkina Faso
Chad
Colombia
Costa Rica
Czech Republic
Ecuador
Egypt
El Salvador
56
56
44
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Ghana
Guatemala
Honduras
India
Indonesia
Jordan
Malawi
Mexico
Morocco
Namibia
Nepal
Nicaragua
Norway
Pakistan
Philippines
Romania
Sri Lanka
United States
Vietnam
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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Open Budget Index:
In-Year Reports on Execution
Bulgaria
Peru
Romania
South Africa
Turkey
United States
France
Mexico
New Zealand
Poland
Slovenia
Mongolia
Sri Lanka
Brazil
Sweden
Hrvatska
Kazakhstan
Russia
United Kingdom
Czech Republic
100
100
100
100
100
100
96
96
96
96
96
93
93
93
93
89
89
89
89
89
Ecuador
Kenya
India
Jordan
Guatemala
Botswana
Albania
Tanzania
Morocco
Egypt
Nicaragua
Philippines
Argentina
Norway
Papua New Guinea
Bangladesh
Georgia
El Salvador
Burkina Faso
Nepal
85
85
81
81
78
78
74
74
70
70
70
67
67
63
56
56
52
48
48
44
Honduras
Namibia
Pakistan
Colombia
Zambia
South Korea
Malawi
Algeria
Angola
Azerbaijan
Bolivia
Cameroon
Chad
Costa Rica
Ghana
Indonesia
Nigeria
Uganda
Vietnam
44
44
44
44
41
26
15
0
0
0
0
0
0
0
0
0
0
0
0
14
Open Budget Index:
Mid-Year Review
Slovenia
South Africa
France
New Zealand
Norway
United Kingdom
United States
Indonesia
Peru
Czech Republic
Georgia
Mexico
Namibia
Russia
South Korea
India
Ghana
Burkina Faso
Poland
Pakistan
100
100
92
92
92
92
92
83
83
83
67
67
67
67
67
50
42
42
33
33
Cameroon
Philippines
Egypt
Sri Lanka
Zambia
Nepal
Albania
Algeria
Angola
Argentina
Azerbaijan
Bangladesh
Bolivia
Botswana
Brazil
Bulgaria
Chad
Colombia
Costa Rica
Hrvatska
25
25
17
17
17
8
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Ecuador
El Salvador
Guatemala
Honduras
Jordan
Kazakhstan
Kenya
Malawi
Mongolia
Morocco
Nicaragua
Nigeria
Papua New Guinea
Romania
Sweden
Tanzania
Turkey
Uganda
Vietnam
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
15
Open Budget Index:
Year-End Report
Slovenia
France
South Africa
Poland
South Korea
United Kingdom
Brazil
Sweden
New Zealand
Czech Republic
United States
Peru
Romania
Norway
Bulgaria
Mexico
Egypt
Indonesia
Kenya
Pakistan
100
97
93
90
87
87
83
83
80
77
77
73
73
70
63
60
57
53
53
53
Costa Rica
Russia
Botswana
Bolivia
Honduras
Zambia
India
Colombia
Chad
Hrvatska
Burkina Faso
El Salvador
Algeria
Jordan
Georgia
Argentina
Angola
Guatemala
Philippines
Nicaragua
50
50
47
40
40
40
37
37
33
33
30
30
30
30
27
27
23
23
23
20
Sri Lanka
Albania
Namibia
Kazakhstan
Mongolia
Ecuador
Morocco
Nepal
Vietnam
Papua New Guinea
Azerbaijan
Bangladesh
Cameroon
Ghana
Malawi
Nigeria
Tanzania
Turkey
Uganda
20
20
20
17
10
7
7
7
7
3
0
0
0
0
0
0
0
0
0
16
Open Budget Index:
Auditor’s Report
New Zealand
Philippines
Poland
Slovenia
South Africa
Sweden
United States
Hrvatska
France
Norway
South Korea
United Kingdom
India
Russia
Colombia
Mongolia
Guatemala
Botswana
Czech Republic
Kazakhstan
100
100
100
100
100
100
100
92
92
92
92
92
83
83
83
83
75
67
67
67
Mexico
Peru
Brazil
Pakistan
Sri Lanka
Tanzania
Indonesia
Nepal
Jordan
Romania
Kenya
Costa Rica
Georgia
Uganda
Zambia
Albania
Bolivia
Namibia
Turkey
Bulgaria
67
67
67
58
58
58
58
58
58
50
50
50
50
50
42
33
25
25
25
17
Honduras
Algeria
Angola
Argentina
Azerbaijan
Bangladesh
Burkina Faso
Cameroon
Chad
Ecuador
Egypt
El Salvador
Ghana
Malawi
Morocco
Nicaragua
Nigeria
Papua New Guinea
Vietnam
17
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
17
The History of Budget Process in Slovenia
-
1991: budget included the elements of a law
Mid 1990’s: Budget Implementation Act
1999 - New Public Finance Act
-
MFERAC – control over the budget implementation and unified accounting
(1998)
Economic Classification (GFS, 1999)
Functional Classification (COFOG, 2000)
Program Classification (2000)
Institutional Classification (2000)
Two-year budget (2001)
“Top down” approach for budget preparation (2002)
APPrA – application for budget preparation (2002)
SAPPra – web application for preparing financial plans (of individual
ministries) (2003)
-
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Summary
- Slovenia is well positioned
- In several cases a document is available to the public but not regarded as
“budget document” according to the Questionnaire (Bulletin of
Government Finance, Data on Government Debt and Guaranties)
- There is no Citizen Budget
- Performance indicators - much to be done
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