questionnaire - malawi - international budget partnership

OpenBudgetSurvey2021Questionnaire

MalawiMay2022

CountryQuestionnaire:Malawi

PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

Answer:FY2020-21

Source:https://www.finance.gov.mw/index.php/our-documents/budget-statements

Comment:Intheyear2020MalawiconductedFreshPresidentialElections(FPE)on23JuneaftertheConstitutionalCourtrulingof3rdFebruary2020nullifiedthe2019Presidentialelectionforbeingmarredwithenormousirregularities.Malawigovernment'sfiscalyearstartson1Julyandendson30thJuneofasubsequentyear.TheFPEresultedinchangeofGovernmentswhentheLeaderofmainOppositionParty(MalawiCongressParty-MCP)wasdeclaredwinnerbytheMalawiElectoralCommission.

ThenewMCPgovernmentdidnothavetimetopreparetheExecutiveNationalbudgetproposalandpresenttoParliamentforenactmentbefore1July2020whichmarkedthebeginningoffiscalyear2020/2021.ThiswasbecausetheFPEresultswereannouncedon28thJune2020.Assuchthenewgovernmentpresentedaprovisionalbudgetcoveringaperiodof4monthsfrom1Julyto31October2020.

The2020/2021Malawi'sNationalbudgetwasdebatedandenactedbyParliamenton14October2020.

PeerReviewerOpinion:Agree

GovernmentReviewerOpinion:AgreeComments:TheabovecommentistruetoanextentthatthisaffectedmostoftheprocessesthattheMinistrydoesinanormalfinancialyear.

PBS-2.WhenisthePBSmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

TheOBSmethodologyrequiresthatforaPBStobeconsideredpubliclyavailable,itmustbemadeavailabletothepubliconemonthbeforetheExecutive’sBudgetProposalissubmittedtothelegislatureforconsideration.IfthePBSisnotreleasedtothepublicatleastonemonthbeforetheExecutive’sBudgetProposalissubmittedtothelegislatureforconsideration,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedforthePBS.

Answer:d.ThePBSisnotreleasedtothepublic,orisreleasedlessthanonemonthbeforetheExecutive’sBudgetProposalisintroducedtothelegislature

Source:https://www.finance.gov.mw

Comment:ThePBSdocumentcomesunderthenameofEconomicandFiscalPolicyStatement.DuetochangeofgovernmenttowardstheendofJune2020thenewgovernmentwasnotabletopublishitbeforetheEBP.ThiswasbecauseParliamentcouldnotbeconvenedastheConstitutionalCourthadnullifiedthe2019PresidentialelectionsandorderedFreshPresidentialelectionswhichwereconductedon23rdJune2020.TheprovisionalbudgetwhichwasapprovedbyParliamentwasfor4monthsfromJulytoOctober2020.Theprovisionalbudgetwasnotpublishedongovernmentwebsites.ThegovernmentonlypublishedtheFinanceMinister'sStatementonProvisionalbudget.The2020/2021nationalbudgetwaspresentedon12Septemberandenactedon14October2020.

Thisissimilarscoreto2019OBS


GovernmentReviewerOpinion:AgreeComments:TheMinistryhasindeednotbeenabletopublishthePBS.havingnoticedthistobethecasein2019,adecisionwasmadetostartpublishingin2020.Butduetothepoliticalenvironmentanduncertaintythatcamewiththesame.itwasnotpossible.TheMinistryhoweveronlysharedthePBSwithparliament.wewillbepublishingthePBSfor2021

PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2020shouldbeenteredas05/09/2020.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

Answer:

Source:Nosource

Comment:ThePBSwasnotpublished

PeerReviewerOpinion:DisagreeSuggestedAnswer:N/A.Thepre-budgetstatementwasnotpublishedComments:Thepre-budgetstatementfor2020/21,entitled'ECONOMICANDFISCALPOLICYSTATEMENT2020'doesnotappearontheMinistryofFinancewebsite.Thereisadocumentcalled'ECONOMICANDFISCALPOLICYSTATEMENT2021'publishedon18thMay2021butthisappearstobeapre-budgetstatementfortheyear2021/22.

GovernmentReviewerOpinion:Agree

IBPCommentAnswerchangedfrom"18/05/2021"toblank.GiventhatthePBS2020/21wasnotpublishedandthegivendate(firstresponse)appearstobeforthePBS2021/22,thereisnodateforthePBS2020/21.

PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

Answer:n/a

Source:n/a

Comment:Whenthedocumentispublishedongovernmentwebsitethereisatabthatshowsdocumentdetails.Thesedetailsincludedocumentpublisheddate.


GovernmentReviewerOpinion:Comments:thisisthedatewhenthedocumentismadeavailabletothepublicontheministry'swebsite

PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:

Source:

Comment:


GovernmentReviewerOpinion:

PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFs,Word(.doc/.docx)orHTMLfilesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

Option“d”appliesifthePBSisnotpubliclyavailable,thereforeitsmachinereadabilitycannotbeassessed.

Answer:d.Notapplicable

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:Ichoosenottoreviewthisquestion

PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?

IfthePBSisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionPBS-2was“d”),agovernmentmaynonetheless

http://opendatahandbook.org/glossary/en/terms/machine-readable/

producethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionPBS-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

Answer:c.Producedforinternalpurposes/useonly

Source:Nosource

Comment:TheEconomicandFiscalPolicyStatementforFY2020/21wasproducedbythenewgovernmentanditformedpartofthe2020/2021budgetdocuments.TheMinistryofFinanceshareditwithstakeholderstogetherwithotherbudgetdocuments.However,theMinistryonlysharedelectronicandprintedcopieswithstakeholderswithoutpublishingongovernmentwebsite.

Thiswasthesamescoreduringthe2019OBS

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.NotproducedatallComments:The2020/21pre-budgetstatemententitled'ECONOMICANDFISCALPOLICYSTATEMENT2020'doesnotappearonthegovernment'swebsite.Thereisadocumentcalled'ECONOMICANDFISCALPOLICYSTATEMENT2021'publishedon18thMay2021butthisappearstobeapre-budgetstatementfortheyear2021/22.

GovernmentReviewerOpinion:AgreeComments:thisisalwaysproducedbutitismadeavailabletothemembersofparliamentfirst4monthsbeforetheendofthefinancialyear.itisonlymadeavailableinhardcopyformat

IBPCommentInlightofthegovernmentreviewer'sfeedbackthatahardcopyofthePBSwasonlysharedwithmembersofparliament,(seealsoPBS-2),theresponseisrevisedfrom"b"to"c."

PBS-6b.Ifyouselectedoption“c”or“d”inquestionPBS-6a,pleasespecifyhowyoudeterminedwhetherthePBSwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionPBS-6a,researchersshouldmarkthisquestion“n/a.”

Answer:Perthegovernmentreviewer'sfeedback,ahardcopyofthePBSwasonlysharedwithmembersofparliament.

Source:

Comment:

PeerReviewerOpinion:


PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

Forexample,atitleforthePre-BudgetStatementcouldbe“Proposed2021StateBudget”or“GuidelinesforthePreparationofAnnualPlanandBudgetfor2020/21.”

Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:EconomicandFiscalPolicyStatement2020EconomicandFiscalPolicyStatement2020

Source:NoSource

Comment:TheEconomicandFiscalPolicyStatementforFY2020/21wasproducedbythenewgovernmentanditformedpartofthe2020/2021budgetdocuments.TheMinistryofFinanceshareditwithstakeholderstogetherwithotherbudgetdocuments.However,theMinistryonlysharedelectronicandprintedcopieswithstakeholderswithoutpublishingongovernmentwebsite.

Thiswasthesamescoreduringthe2019OBS

PeerReviewerOpinion:AgreeComments:The2020/21pre-budgetstatemententitled'ECONOMICANDFISCALPOLICYSTATEMENT2020'doesnotappearonthegovernment'swebsite.Thereisadocumentcalled'ECONOMICANDFISCALPOLICYSTATEMENT2021'publishedon18thMay2021butthisappearstobeapre-budgetstatementfortheyear2021/22.TheECONOMICANDFISCALPOLICYSTATEMENT2020'for2020/21maynothavebeenproduced.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ThTheEconomicandFiscalPolicyStatement.Comments:Thisquestionisabouttheproductionandnotpublishing.TheMinistryoffinanceinMalawidoesproducethePBSanditiscalledTheEconomicandFiscalPolicyStatement.

IBPCommentAnswerchangedtoreflecttheMalawiPBStitle.Inpreviousquestions,itwasfoundthatthedocumentisproducedbutwasnotmadeavailabletothepublic.Therefore,thetitleexistsbutthedocumentwasneverpublishedonlineandappearstohavebeenprovidedtostakeholders.

PBS-8.Istherea“citizensversion”ofthePBS?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:https://www.internationalbudget.org/publications/citizens-budgets/.

Answer:b.No


Comment:NoComments


https://www.internationalbudget.org/publications/citizens-budgets/

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:ThereissegmentintheCitizensbudgetthatsummarizesPBS.thissufficesasthecitizenversionofthePBS

EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2020-21FY2020-21

Source:https://www.malawi.gov.mw/index.php/proud/news-and-media/speeches

https://www.finance.gov.mw

Comment:TheFinanceMinister's2020/2021budgetstatementwhichhighlightedthenewgovernment'sfiscalpolicymeasureswasaccessedfromthemainMalawigovernmentwebpage.

The2020/2021provisionalbudgetandthe2020/2021DraftFinancialStatementwasaccessedfromtheMinistryoffinanceWebpage


GovernmentReviewerOpinion:AgreeComments:thisisalwayspublished.butforthefinancialyearunderreview,thewebsitewasundergoingmaintenanceandmostofthedocumentshadbeenremoved.mostofthesedocumentsareyettobeuploaded.theonesthathavebeenuploadedinclude,budgetstatement,annualeconomicreportandthedatesshowingarefortheonesonwhichthedocumentswerereuploaded

EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?


Answer:11/9/2020

Source:https://www.malawi.gov.mw/index.php/proud/news-and-media/speeches

https://www.manaonline.gov.mw/index.php/component/k2/item/14807-2020-2021-mw-national-budget

https://web.facebook.com/watch/live/?v=2901448740134775&ref=watch_permalink

https://allafrica.com/stories/202009140107.html

Comment:TheFinanceMinisterpresentedthe2020/2021EBPon11thSeptember2020.ThiswasthethirdmonthintotheFY2020/2021asthenewgovernmentcameintopowerinJune2020anddidnothavetimetopresentthebudgetpriortothebeginningoftheFYThestatementwaspublishedonthemaingovernmentwebpage.itwasalsotocoveredinvariousmediaoutletsasindicatedinthesourcesbox.

The2020/2021ExecutiveBudgetProposalwassubmittedlateinSeptemberinsteadoftheusualmonthofMaybecausetherewasfreshPresidentialelectionson23rdJune2020whichresultedinthechangeofgovernment.



EBP-2.WhenistheEBPmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanEBPtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicwhilethelegislatureisstillconsideringitandbeforethelegislatureapproves(enacts)it.IftheEBPisnotreleasedtothepublicbeforethelegislatureapprovesit,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheEBP.

TheOBSdefinitionofanExecutive’sBudgetProposalisadocument(s)that(i)theexecutivesubmitstothelegislatureasaformalpartofthebudgetapprovalprocessand(ii)thelegislatureeitherapprovesoronwhichitapprovesproposedamendments.

TheOBSwilltreattheExecutive’sBudgetProposalas“NotProduced,”inthefollowingcases:

Theexecutivedoesnotsubmitthedraftbudgettothelegislature;orThelegislaturereceivesthedraftbudgetbutdoesnotapproveitordoesnotapproverecommendationsonthedraftbudget;Thelegislaturerejectsthedraftbudgetsubmittedbytheexecutive,buttheexecutiveimplementsitwithoutlegislativeapproval;orThereisnolegislature,orthelegislaturehasbeendissolved.

Answer:c.Lessthantwomonthsinadvanceofthebudgetyear,butatleastinadvanceofthebudgetbeingapprovedbythelegislature


Comment:TheEBPdocumentswerenotpublishedbeforeorwhiletheLegislaturewasreviewingthem.The2020/2021Draftfinancialstatementwaspublishedon1stFebruary2021,almostthreemonthsafterthebudgetwasenactedinOctober2020

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Lessthantwomonthsinadvanceofthebudgetyear,butatleastinadvanceofthebudgetbeingapprovedbythelegislatureComments:Accordingtotheinternetarchive,budgetdocument3(draftfinancialstatement)waspublishedon17thSeptember2020.However,itappearsthataround1stFebruary2021,itwasremovedandthenre-publishedsincethereafterthepublicationdateappearsas1stFebruary2021.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Atleastthreemonthsinadvanceofthebudgetyear,andinadvanceofthebudgetbeingapprovedbythelegislatureComments:Itisreleasedonthedaywhenitispresentedtoparliament.firstasadraftandonceitshasbeenapproveditisalsomadeavailableasapproved

IBPCommentThefeedbackfromtheexternalreviewersiswellnoted.Basedona19September2020snapshotfromtheWaybackMachine(https://web.archive.org/web/20200919173847/https:/www.finance.gov.mw/index.php/blog/budget?start=20),theDraft2020/21FinancialStatementwaspublishedonlineasofthisdate.Moreover,ifonehoversoverthe"Details"buttonnexttothisdocument,onecanseeanuploaddateof17September2020.WhilethisdocumentisonlyonecomponentoftheEBP,itcontainssufficientinformationtobeevaluatedinSection2oftheOBS.Theresponseisthereforerevisedfrom"d"to"c."

EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?




Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

Answer:17/09/202017/09/2020

Source:Nosource

Comment:Nocoment

PeerReviewerOpinion:DisagreeSuggestedAnswer:17thSeptember2020Comments:Accordingtotheinternetarchive,budgetdocument3(draftfinancialstatement)waspublishedon17thSeptember2020.However,itappearsthataround1stFebruary2021,itwasremovedandthenre-published,sincethereafterthepublicationdateonMinistryofFinanceappearsas1stFebruary2021.

GovernmentReviewerOpinion:AgreeComments:asearlieronstated.thepublishingdatehereistheonethedocumentsaremadeavailabletothepubliconthewebsite.inthisparticularcasewithwebsitemishap,thepublishingdateistheonethatthedocumentswerereuploadedonthewebsite

IBPCommentThepeerreviewer'scommentiswellnoted(pleaseseealsotheIBPStaffcommentforquestionEBP-2).Theresponseisrevisedfrom"1/2/2021"to"17/09/2020."

EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.


Answer:Basedona19September2020snapshotfromtheWaybackMachine(https://web.archive.org/web/20200919173847/https:/www.finance.gov.mw/index.php/blog/budget?start=20);ifonehoversoverthe"Details"buttonnexttotheDraftFinancialStatement2020/21,onecanseeanuploaddateof17September2020.Basedona19September2020snapshotfromtheWaybackMachine(https://web.archive.org/web/20200919173847/https:/www.finance.gov.mw/index.php/blog/budget?start=20);ifonehoversoverthe"Details"buttonnexttotheDraftFinancialStatement2020/21,onecanseeanuploaddateof17September2020.

Source:n/a

Comment:nla

PeerReviewerOpinion:DisagreeSuggestedAnswer:Whenthedocumentispublishedongovernmentwebsitethereisatabthatshowsdocumentdetails.Thesedetailsincludedocumentpublisheddate.Comments:Accordingtotheinternetarchive,budgetdocument3(draftfinancialstatement)waspublishedon17thSeptember2020.However,itappearsthataround1stFebruary2021,itwasremovedandthenre-published,sincethereafterthepublicationdateappearsas1stFebruary2021.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:1/2/2020Comments:itsdatethatthedocumentismadepubliclyavailableontheministry'swebsite

IBPCommentPleaseseetheEBP-2.Theresponseisrevisedfrom"n/a"to"Basedona19September2020snapshotfromtheWaybackMachine(https://web.archive.org/web/20200919173847/https:/www.finance.gov.mw/index.php/blog/budget?start=20);ifonehoversoverthe"Details"buttonnexttotheDraftFinancialStatement2020/21,onecanseeanuploaddateof17September2020."

EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?


Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

Answer:URLforpdfdocumentdownload:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-final

Mainwebpageforbudgetdocuments:https://www.finance.gov.mw/index.php/our-documents/budget-statements?limitstart=0URLforpdfdocumentdownload:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-final

Mainwebpageforbudgetdocuments:https://www.finance.gov.mw/index.php/our-documents/budget-statements?limitstart=0

Source:n/a

Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:https://web.archive.org/web/20201030203708/https://www.finance.gov.mw/index.php/blog/budget?start=20Comments:Thelinkaboveistothearchivedwebsiteshowing17thSeptember2020asthedateofpublication.TheMOFwebsitelinkshowingthe1stFebruary2021dateishttps://www.finance.gov.mw/index.php/our-documents/budget-statements?limitstart=0

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:file:///C:/Users/User/Downloads/DRAFT%20FINANCIAL%20STATEMENT%202020-21%209-9-20%20FINAL.pdf

IBPCommentChangedanswertoreflectbudgetdocumentwebsitesandURL.

EBP-5.IftheEBPispublished,arethenumericaldatacontainedintheEBPoritssupportingdocumentsavailableinamachinereadableformat?

Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFs,Word(.doc/.docx)andHTMLfilesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/.

Option“d”appliesiftheEBPisnotpubliclyavailable,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No


Source:n/a

Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.No

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformat

IBPCommentBasedonthepublicavailabilityoftheDraft2020/21FinancialStatement,(pleaseseeEBP-2)whichisonlyavailableinPDFformat,theresponseisrevisedfrom"d"to"c."

EBP-6a.IftheEBPisnotpubliclyavailable,isitstillproduced?

IftheEBPisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionEBP-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEBP-2).

Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.

Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.

Option“d”appliesifthedocumentisnotproducedatall.

Option“e”appliesifthedocumentispubliclyavailable.

Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

Answer:e.Notapplicable(thedocumentispubliclyavailable)

Source:Nosource

Comment:TheExecutiveBudgetProposalismadeupoffivedocuments:1)BudgetStatement2)AnnualEconomicReport3)DraftFinancialStatement4)DraftbudgetEstimates5)DraftProgramBasedBudget

Documents3waspublishedthreemonths(1February2021)afterthebudgetwasenacted.Documents1,2,and5weresharedelectronicallyforfreeondemand.

Document4(theDraftEstimates)wasnotpostedonlinebytheMinistrybecausetheysaidthefile/documentwastoolarge.Printedcopiesofallfivedocumentsareavailableforfreeuponrequest.

PeerReviewerOpinion:AgreeComments:Document3waspublishedontime(17thSeptember2020ratherthan1February2021asreportedbytheresearcher).However,thefullEBPsetwasnotavailable.Inparticular,the2020AnnualEconomicReportdoesnotappearatallontheMOFwebsite,thoughboth2019and2021

versionsdoappear.Document4:Volumes1and2butnot3and4doappearonthewebsite.Document5doesnotappearonthewebsite.


IBPCommentBasedonthepublicavailabilityoftheDraft2020/21FinancialStatement(pleaseseeEBP-2),theresponseisrevisedfrom"b"to"e."

EBP-6b.Ifyouselectedoption“c”or“d”inquestionEBP-6a,pleasespecifyhowyoudeterminedwhethertheEBPwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionEBP-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

Forexample,atitlefortheExecutive’sBudgetProposalcouldbe“DraftEstimatesofRevenueandExpenditureforBY2020-21,producedbytheMinistryofFinance,PlanningandEconomicDevelopment.”

IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.


Answer:DRAFT2020/21FINANCIALSTATEMENTDRAFT2020/21FINANCIALSTATEMENT

Source:PFMA(2003),sections14-20.

Comment:Apartfromthe"DraftFinancialStatement"theothersupportingExecutiveBudgetProposaldocumentsinclude:1)BudgetStatement2)AnnualEconomicReport3)DraftFinancialStatement4)DraftEstimates5)DraftProgramBasedBudget

Document4(theDraftEstimates)wasnotpostedonlinebytheMinistrybecausetheysaidthefile/documentwastoolarge.Printedcopiesofallfivedocumentsareavailableforfreeondemand



Comments:ontheEstimatesarenotpublishedonthewebsitebecausetheyarebulkydocuments.therestarepublished

IBPCommentTheresponseisrevisedfrom"DraftFiancialStatement,producedbyMinistryofFinance"to"DRAFT2020/21FINANCIALSTATEMENT"tomoreaccuratelyreflectthepublishedEBPdocument3.

EBP-8.Istherea“citizensversion”oftheEBP?


Answer:a.Yes


Comment:AcitizenversionoftheDraftBudgetEstimateswasproduced.Thiswaspublishedonthehttp://www.finance.gov.mwwebpageon1February2021atleastthreemonthsafterthebudgetwasenactedinOctober2020

PeerReviewerOpinion:AgreeComments:Theresearcherscomment'Thiswaspublishedonthehttp://www.finance.gov.mwwebpageon1February2021atleastthreemonthsafterthebudgetwasenactedinOctober2020'isnotcorrectasitwaspostedon14thSeptember2020,or'atleastby3October2020'forexampleasreportedbytheresearcheratCB-3a

GovernmentReviewerOpinion:AgreeComments:thisisbeingdonein4majorlanguagesandispublishedbothinlocalpapersandwebsite

IBPCommentThepeerreviewer'spointonpublicationdatesiswell-noted.

EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?



Source:http://www.finance.gov.mw/

Comment:TheMalawiParliamentenactedthe2020-2021budgeton14thOctover2020butitwasnotpublishedforpublicuse.


GovernmentReviewer


Opinion:Agree

EB-1b.WhenwastheEBapproved(enacted)bythelegislature?


Answer:14/10/202014/10/2020

Source:https://times.mw/members-of-parliament-approve-k2-trillion-budget/

https://www.maravipost.com/malawi-parliament-passes-mk2-2-trillion-2020-2021-fiscal-plan-with-mk754-8-bn-deficit/

https://www.zodiakmalawi.com/nw/national-news/65-news-in-central-region/2636-parliament-passes-2020-21-national-budget-pegged-at-mk2-1-trillion

Comment:The2020/2021budgetwasenactedbyParliamenton14October2020andwascoveredinvariousmediahousesasshowninthesourceboxbutthegovernmentdidnotpublish.


GovernmentReviewerOpinion:AgreeComments:wasdelayedduetothecountriespoliticalsituation

EB-2.WhenistheEBmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanEBtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublic threemonthsafterthebudgetisapprovedbythelegislature.IftheEBisnotreleasedtothepublicatleastthreemonthsafterthebudgetisapprovedbythelegislature,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheEB.

Answer:d.TheEBisnotreleasedtothepublic,orisreleasedmorethanthreemonthsafterthebudgethasbeenenacted

Source:Nosource

Comment:Theenactedbudgetwasnotavailableattheministryoffinancewebsiteforpublicaccessasof31December2020.thedraftbudgetestimateswerepublishedon1February2021

PeerReviewerOpinion:AgreeComments:AscommentedonEBP-2etc,thedraftfinancialstatement2020-21waspublishedon17thSeptember2020,noton1stFebruary2021asreportedbytheresearcherabove

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Morethansixweeks,butlessthanthreemonths,afterthebudgethasbeenenactedComments:ItwasmadeavailablebuttowebsitechallengesthisshowsasifitwasmadeavailableinJanuary2021

EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.


Answer:

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:31/12/2020

EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.


Answer:n/a

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:Comments:thedatethatthedocumentwaspostedonthewebsite

EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?


Answer:

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:file:///C:/Users/User/Downloads/Provisional_Budget_Statement-_2020-21_FY%201.pdf

EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?

Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFs,Word(.doc/.docx)andHTMLfilesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

Option“d”appliesiftheEBisnotpubliclyavailable,thereforeitsmachinereadabilitycannotbeassessed.


Source:n/a

Comment:n/a



EB-6a.IftheEBisnotpubliclyavailable,isitstillproduced?

IftheEBisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionEB-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEB-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.




Source:Nosource

Comment:Theenacted2020/2021budgetwasnotpublishedorsharedtothepublic



EB-6b.Ifyouselectedoption“c”or“d”inquestionEB-6a,pleasespecifyhowyoudeterminedwhethertheEBwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionEB-6a,researchersshouldmarkthisquestion“n/a.”

Answer:Theenactmentofthe2020/2021nationalbudgetwascoveredbyseverallocalandinternationalmediahouses.checkedwiththemedia

Source:https://www.maravipost.com/malawi-parliament-passes-mk2-2-trillion-2020-2021-fiscal-plan-with-mk754-8-bn-deficit/


https://times.mw/members-of-parliament-approve-k2-trillion-budget/

Comment:TheMalawiParliamentaryHansardsshowedtheproceedingofparliamentthattheenactedbudgetwasproduced



EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.

Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”


Answer:ApprovedEstimatesofExpenditureonRecurrentandCapitalBudgetfortheFinancialYear2020-21ApprovedEstimatesofExpenditureonRecurrentandCapitalBudgetfortheFinancialYear2020-21

Source:

PFMA(2003),section14-28.

Comment:Thedocumentwasnotpublishedforpublicaccess


GovernmentReviewerOpinion:Comments:Appropriationbill2020

EB-8.Istherea“citizensversion”oftheEB?


Answer:b.No


Comment:TheCitizenbudgetdocumentwaspublishedongovernmentwebpageandinthelocalmedia


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:well,thecommentofthereviewerandtheresponseiscontradicting.buttherealityisthatthecitizenversionproducedandpublishedbothonlineandinthelocalpapers.toincreaseaccessibilitylocallyitbeingtranslatedto4locallanguages

CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?


IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.


Source:https://www.finance.gov.mw/index.php/our-documents/budget-statements/category/10-budget-in-brief-2020-2021?download=35:budget-in-brief-2020-2021

Comment:TheCBwastimelypublished




CB-2a.ForthefiscalyearindicatedinCB-1,whatisthepublicavailabilitystatusoftheCB?

IfmorethanoneCitizensBudgetisproduced,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocument(Executive’sBudgetProposalorEnactedBudget)youarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditspublicavailabilitystatus.

RememberthatpubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedbytheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodologyOption“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.



Comment:TheCBwaspostedontheMinistryofFinance'swebsiteatleastby3October2020,whichisbeforethebudgetwasapprovedbythelegislature.AstheBudgetInBriefFY2020-2021simplifiesthedraftbudget,itisconsideredpubliclyavailable.


GovernmentReviewerOpinion:AgreeComments:producedandpublishedontime

IBPCommentPleaseseeindicatorCB-3a;theCBwasavailableonlineasof14September2020.

CB-2b.Ifyouselectedoption“c”or“d”inquestionCB-2a,pleasespecifyhowyoudeterminedwhethertheCBwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionCB-2a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?


Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2020shouldbeenteredas05/09/2020.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsdatesofpublication.

Answer:14/09/202014/09/2020


Comment:TheCBwaspostedontheMinistryofFinance'swebsiteatleastby3October2020,whichisbeforethebudgetwasapprovedbythelegislature.AstheBudgetInBriefFY2020-2021simplifiesthedraftbudget,itisconsideredpubliclyavailable.

PeerReviewerOpinion:AgreeComments:Theactualdateofpostingappearstohavebeen14thSeptember2020accordingtothethisarchivelink:https://web.archive.org/web/20201030203708/https://www.finance.gov.mw/index.php/blog/budget?start=20

GovernmentReviewerOpinion:AgreeComments:thebudgetwasalsoenactedinOctober2020

IBPCommentThecommentprovidedbythepeerrevieweriswellnoted.WeareabletoconfirmviatheWaybackMachinesnapshotthattheBudgetinBrief2020-2021hadbeenpostedonlineon14September2020.Theresponseisthereforerevisedfrom"03/10/2020"to"14/09/2020."

CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.


Answer:UsingtheInternetArchive'sWaybackMachinetoconfirmavailabilitypriortothebudgetbeingapprovedbythelegislature.UsingtheInternetArchive'sWaybackMachinetoconfirmavailabilitypriortothebudgetbeingapprovedbythelegislature.


Comment:NoComent

PeerReviewerOpinion:AgreeComments:https://web.archive.org/web/20201030203708/https://www.finance.gov.mw/index.php/blog/budget?start=20

GovernmentReviewerOpinion:AgreeComments:byalsocheckingonthedateonwhichthedocumentwasmadeavailableonlice

CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?


IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsURLorweblink.

Answer:https://www.finance.gov.mw/index.php/our-documents/budget-statements/category/10-budget-in-brief-2020-2021?download=35:budget-in-brief-2020-2021https://www.finance.gov.mw/index.php/our-documents/budget-statements/category/10-budget-in-brief-2020-2021?download=35:budget-in-brief-2020-2021


Comment:Nocomment

PeerReviewerOpinion:AgreeComments:https://web.archive.org/web/20201030203708/https://www.finance.gov.mw/index.php/blog/budget?start=20


CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

Forexample,atitlefortheCitizensBudgetcouldbe“Budget2020People’sGuide”or“2021ProposedBudgetinBrief:APeople’sBudgetPublication.”


IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

Answer:Budgetinbrief2020-2021


Comment:TheCBisnamedBudgetinbrief2020-2021.

PeerReviewer

Opinion:Agree


CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

IfmorethanoneCitizensBudgetisproduced,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedandwhichbudgetdocumentitsimplifies.

Answer:Executive'sBudgetProposalExecutive'sBudgetProposal


Comment:Nocomment

PeerReviewerOpinion:AgreeComments:ItappearstocorrespondtotheExecutiveBudgetProposal

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:theCBhasbeenconsistentlybeingproducedforthepast5years.theinformationintheCBcorrespondstotheinformationfoundintheBudgetframework

IBPCommentAstheresearchernotesinCB-3a,theBudgetInBriefFY2020-2021simplifiesthedraftbudget.Theresponseisthereforerevisedfrom"OneCBwasproducedfortheFY2020-2021budget"to"Executive'sBudgetProposal."

IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019-20andFY2020-21FY2019-20andFY2020-21

Source:https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts

Comment:Nocomment

PeerReviewerOpinion:AgreeComments:ApplicableIYRscoverQ2,Q3andQ4of2019/20tobepublishedby31.03.20,30.06.20and30.09.20,respectivelyandQ1of2020/21tobepublishedby31.12.20.ThisclarifiesIYRs-2.


IBPCommentNotethattheURLlistedwascorrectduringtheresearchwindow,despitethetypo.

IYRs-2.WhenaretheIYRsmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforIYRstobeconsideredpubliclyavailable,IYRsmustbemadeavailabletothepublicnolaterthanthreemonthsafterthereportingperiodends.Ifatleastsevenofthelast12monthlyIYRs,oratleastthreeofthelastfourquarterlyIYRsarenotreleasedtothepublicatleastthreemonthsafterthereportingperiodends,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheIYRs.

Answer:d.TheIYRsarenotreleasedtothepublic,orarereleasedmorethanthreemonthsaftertheperiodcovered


Comment:TheQuarterlyBudgetPerformanceReportsfor2019-20and2020-21werenotpublished.TheonlypublishedIYRsincludedthefollowing:a)Payrollperformanceb)2019-20consolidatedcommitmentsc)2019-201stQuarterlyreports

Thisisasimilarscoreto2019OBS

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Atleasteveryquarter,andwithinthreemonthsoftheperiodcoveredComments:MOFpublishedmonthly/quarterlyIYRs,covering3ofthe4quarters,ieQ2,Q3andQ4of2019/20by31.03.20,30.06.20and30.09.20,respectively.NoneofQ1of2020/21waspublishedby31.12.20.TheOBSguidelinessaythatAnswerd.aboveappliesif'atleastthreeofthelastfourquarterlyIYRsarenotreleasedtothepublicatleastthreemonthsafterthereportingperiodends'.ThisdoesnotapplytoMalawi.AsforEBP2etc,thepublicationdateswerefoundfromtheinternetarchive.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Atleasteverymonth,andwithinonemonthoftheperiodcoveredComments:apartfromthebudgetperformancereports,thereareseveralotherreportsthatareproducedandpublishedwhoseinformationalsoreviewstheperformanceofthebudget.therearealsowhatarecalledvotewiseexpenditurebyeconomicclassificationreportsandtheareproducedmonthly

IBPCommentThefeedbackfromtheexternalreviewersiswellnoted.OnthetwopagesprovidedbythepeerreviewerinIYRs-4(https://web.archive.org/web/20210101015124/https://www.finance.gov.mw/index.php/blog/budget-performance-quarterly-reportsandhttps://web.archive.org/web/20210101022849/https://www.finance.gov.mw/index.php/blog/annual-economic-reports),onlythe"SocialSpendingTracker"and"PayrollPerformanceReports"werepublishedatasufficientfrequencyduringfiscalyears2019/20and2020/21.However,thesedocumentsareverybrief(between1-3pageseach)anddonotprovidesufficientinformationontheirowntoqualifyasIn-YearReports."QuarterlyPerformanceReports"appeartobethemostrelevantdocumentforthepurposesofanIYR,butnoneforFY2019/20or2020/21hadbeenpublishedasof31December2020.Theexistingresponseof"d"ismaintained.

IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

Specifically:ifquarterlyIn-YearReportsarepublished,indicatethedatesofpublicationofatleastthreeofthelastfourIYRsthatwerepubliclyavailable.IfmonthlyIYRsarepublished,indicatethedatesofpublicationofatleastsevenofthelast12IYRsthatwerepubliclyavailable.


Pleaseenterthedateinthefollowingformat:“DDMonthYYYY.”Forexample,5September2020shouldbeenteredas05September2020.Ifthedocumentis

notpublishedornotproduced,pleasemarkthisquestion“n/a.”

Answer:n/an/a


Comment:ThepublishedIYRsincludedthefollowing:a)Payrollperformanceb)2019-20consolidatedcommitmentsc)2019-201stQuarterlyreports

PeerReviewerOpinion:DisagreeSuggestedAnswer:Reportswerepublishedasfollows:Monthlyvote-wiseexpendituresforJune2020andcumulative(Q4of2019/20)publishedon2.09.20Monthlyvote-wiseexpendituresforMarch2020andcumulative(Q3of2019/20)publishedon28.05.20Monthlyvote-wiseexpendituresforDecember2019andcumulative(mostofQ2of2019/20)publishedon09.01.20;alsoFebruary2020andcumulativewaspublishedon21.04.20;howeverDecember2019andJanuary2020monthlyreportswerenotpublished.Comments:OtherIYRswerepublishedincludingpayrollreportsandsocialspendingreports.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:therereportsarepublishedthefirstweekofeverymonths.butduethewebsitechallenges,thesehavetobereuploadedandthedateonmostofthemis31January2021.forinstancethelatestreportisdated7July2021whichwasuploadedafterthewebsitewasworkedon

IBPCommentPleaseseethe"IBPStaff"commentforIYRs-2.Also,intheyearprecedingtheresearchcutoffdateof31December2020,only6monthlyvote-wiseexpenditurereportswerepublished(thoseofDec2019,andJan,Feb,Mar,Apr,andJune2020).Theexistingresponseisrevisedfrom"Thereportswerepublishedwattoolateon31January2021"to"n/a."

IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.


Answer:ViaWaybackMachine"snapshots"oftwopagesontheMinistryofFinance,EconomicPlanning&Developmentwebsite:

https://web.archive.org/web/20210101015124/https://www.finance.gov.mw/index.php/blog/budget-performance-quarterly-reports

https://web.archive.org/web/20210101022849/https://www.finance.gov.mw/index.php/blog/annual-economic-reportsViaWaybackMachine"snapshots"oftwopagesontheMinistryofFinance,EconomicPlanning&Developmentwebsite:

https://web.archive.org/web/20210101015124/https://www.finance.gov.mw/index.php/blog/budget-performance-quarterly-reports

https://web.archive.org/web/20210101022849/https://www.finance.gov.mw/index.php/blog/annual-economic-reports


Comment:ThedocumentswerepublishedwaytoolateinJanuary2021

PeerReviewerOpinion:DisagreeSuggestedAnswer:Thedatesofpublicationwereconfirmedfromtheinternetarchive,showingdatessuchasthoseonIYRs-3a.However,itappearsthataroundJanuary2021,allMOFpublicationwereremovedandthenre-published,sincethereafterthepublicationdatesonMinistryofFinanceappearas31stJanuary2021.


IBPCommentThepeerreviewer'scommentiswellnoted.Theresponseisrevisedfrom"Checkedthedocumentdetailsonthegovernmentwebpage"to"ViaWaybackMachine"snapshots"oftwopagesontheMinistryofFinance,EconomicPlanning&Developmentwebsite:https://web.archive.org/web/20210101015124/https://www.finance.gov.mw/index.php/blog/budget-performance-quarterly-reportshttps://web.archive.org/web/20210101022849/https://www.finance.gov.mw/index.php/blog/annual-economic-reports."

IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?


ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:https://www.finance.gov.mw/index.php/blog/budget-performance-quarterly-reportshttps://www.finance.gov.mw/index.php/blog/budget-performance-quarterly-reports

Source:https://www.finance.gov.mw/index.php/blog/budget-performance-quarterly-reports

Comment:Nocomment

PeerReviewerOpinion:DisagreeSuggestedAnswer:https://web.archive.org/web/20210101015124/https://www.finance.gov.mw/index.php/blog/budget-performance-quarterly-reportsshowstheoriginaldatesofpublicationNotethattheQ2(December2019)reportappearsonhttps://web.archive.org/web/20210101022849/https://www.finance.gov.mw/index.php/blog/annual-economic-reports

GovernmentReviewerOpinion:AgreeComments:file:///C:/Users/User/Downloads/Monthly%20Vote-Wise%20Expenditures%20by%20Economic%20Classification-May%202019%20Based%20on%20Mid%20Year%20figure.pdf

IBPCommentThesourcegivenbyresearcheriscorrect,althoughthefinanceministrywebsitehasundergoneareorganizationthathasresetthepublicationdatesfordocuments.Fororiginalpublicationdates,pleaseseetheWaybackMachine"snapshots"listedbythepeerreviewer.

IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?


Option“d”appliesiftheIYRsarenotpubliclyavailable,thereforetheirmachinereadabilitycannotbeassessed.



Comment:Nocomment



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat

IBPCommentPleaseseethe"IBPStaff"commentforIYRs-2.Theresponseisrevisedfrom"c"to"d."

IYRs-6a.IftheIYRsarenotpubliclyavailable,aretheystillproduced?

IftheIYRsarenotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionIYRs-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionIYRs-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.




Comment:Publishedwaytoolate

PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)Comments:Seeprecedingreviewobservations,egIYRs-2


IBPCommentPleaseseethe"IBPStaff"commentforIYRs-2.Aninsufficientnumberofthein-yearexecutionreportsproducedbytheMinistryofFinancewerepublishedonlineinthe4quarters/12monthsprecedingtheOBSresearchcutoffdateof31December2020.Theresponseisrevisedfrom"a"to"c."

IYRs-6b.Ifyouselectedoption“c”or“d”inquestionIYRs-6a,pleasespecifyhowyoudeterminedwhethertheIYRswereproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionIYRs-6a,researchersshouldmarkthisquestion“n/a.”

Answer:Differenttypesofin-yearexecutiondocumentswerepublishedattimesduringFY2019/20andFY2020/21(albeitinconsistently),andtechnicalpartnersconfirmthatwhilenotallquarterlyandmonthlyexecutionreportswereavailableonline,theycouldbereceivedondemandduring2020.

Source:

Comment:



IYRs-7.IftheIYRsareproduced,pleasewritethefulltitleoftheIYRs.

Forexample,atitlefortheIn-YearReportcouldbe“BudgetMonitoringReport,Quarter1”or“BudgetExecutionReportJanuary-March2020.”

IfIn-YearReportsarenotproducedatall,researchersshouldmarkthisquestion“n/a.”

ResearchersshouldprovidethefulltitleofthemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–thefulltitlesofolderIYRs.

Answer:QuarterlyPerformanceReport


Comment:ThepublishedIYRsincludedthefollowing:a)Payrollperformanceb)2019-20consolidatedcommitmentsc)2019-201stQuarterlyreports

PeerReviewerOpinion:DisagreeSuggestedAnswer:ThemainIYR,whichisnotamongthoselistedabove,isthe'MonthlyVote-WiseExpendituresbyEconomicClassification(CashBasis)'


IBPCommentThecommentfromthepeerrevieweriswellnoted.Theresponseisrevisedfrom:"a)Payrollperformanceb)2019-20consolidatedcommitmentsc)2019-201stQuarterlyreports"to:"QuarterlyPerformanceReport"Asnotedinpreviousindicators,theGovernmentdoespublishanumberofexecutiondocumentsduringthefiscalyear.Howeverthesedocumentsareinconsistentlypublishedontimeandoflimitedscope.

IYRs-8.Istherea“citizensversion”oftheIYRs?


Answer:b.No


Source:Nosource

Comment:Nocomment



MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019-20


https://www.finance.gov.mw/index.php/our-documents/revenue-return

Comment:2019/2020Vote-wiseExpenditurebyMid-yearreviewandtheRevenuereturnJuly2019toFebruary2020wereproducedbutnotpublishedwithinacceptabletimeframe.TheMinistryofFinancewebsite:"https://www.finance.gov.mw/index.php/our-documents/budget-statements#"showsthatMalawi'sMid-YearBudgetReviewdocumentwaspublishedlateon31January2021.

PeerReviewerOpinion:AgreeComments:SeeMYR-2


MYR-2.WhenistheMYRmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanMYRtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublic nolaterthanthreemonthsafterthereportingperiodends(i.e.,threemonthsafterthemidpointofthefiscalyear).IftheMYRisnotreleasedtothepublicatleastthreemonthsafterthereportingperiodends,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheMYR.

Answer:c.Morethannineweeks,butlessthanthreemonths,afterthemidpoint


Comment:ThemidyearreviewdocumentwaspostedontheministryoffinancewebsiteinJanuary2021,whichismorethanthreemonthsafterthemidpointofthefiscalyear

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Morethannineweeks,butlessthanthreemonths,afterthemidpointComments:MOFpublishedthehalf-yearreporton06.03.20.AsforEBP2etc,thepublicationdateswerefoundfromtheinternetarchive.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Nineweeksorless,butmorethansixweeks,afterthemidpointComments:TheministryoffinanceisnotmandatedtoproducedtheMidyearreviewdocuments.howeverasamatterofpracticetheministryhasbeenproducingthereporteveryyearandisalsopublished

IBPCommentThepeerreviewer'scommentiswellnoted.Theanswerischangedfrom"d"to"c".

MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?




Answer:06/03/2020

Source:

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:06/03/2020

GovernmentReviewerOpinion:AgreeComments:thedateindicatedisthedateonwhichallthedocumentswerereuploadedafterthewebsitehadbeendown

IBPCommentThepeerreviewer'scommentiswellnoted(seealsoMYR-3b).Theresponseisrevisedfrom"31/01/2021"to"06/03/2020."

MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.


Answer:ViaasnapshotfromtheWaybackMachine(https://web.archive.org/web/20210101022517/https://www.finance.gov.mw/index.php/blog/budget).

Seethe"Details"buttonnextto"2019-2020MidYearBudgetReview"

Source:nosource

Comment:nocomment

PeerReviewerOpinion:DisagreeSuggestedAnswer:Thedatesofpublicationwereconfirmedfromtheinternetarchive,showingthedateonMYR-3a.However,itappearsthataroundJanuary2021,allMOFpublicationwereremovedandthenre-published,sincethereafterthepublicationdatesonMinistryofFinanceappearas31stJanuary2021.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:thedateonwhichthedocumentwasuploaded

IBPCommentPleaseseepeerreviewercomment.Theresponseisrevisedfrom"n/a"to"ViaasnapshotfromtheWaybackMachine(https://web.archive.org/web/20210101022517/https://www.finance.gov.mw/index.php/blog/budget).Seethe"Details"buttonnextto"2019-2020MidYearBudgetReview""

MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?


Answer:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=36:2019-2020-mid-year-budget-review


Comment:TheMYRwaspublishedinJanuary2021

PeerReviewerOpinion:DisagreeSuggestedAnswer:https://web.archive.org/web/20210101022517/https://www.finance.gov.mw/index.php/blog/budget

GovernmentReviewerOpinion:Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentAnswerchangedfromblanktoURL.Thislinkdirectstoapdfdocumentdownload.

MYR-5.IftheMYRispublished,arethenumericaldatacontainedintheMYRavailableinamachinereadableformat?

Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFs,Word(.doc/.docx)andHTMLfilesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/.

Option“d”appliesiftheMYRisnotpubliclyavailable,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:


n/a

Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.No


IBPCommentAnswerchangedfrom"d"to"c"

MYR-6a.IftheMYRisnotpubliclyavailable,isitstillproduced?

IftheMYRisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionMYR-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionMYR-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.




Comment:Nocomment

PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)

GovernmentReviewerOpinion:AgreeComments:for2020yesitappearsasifitwasuploadedon31January2021whichwasthedateitwasreuploaded

IBPCommentAnswerchangedfrom"a"to"e"

MYR-6b.Ifyouselectedoption“c”or“d”inquestionMYR-6a,pleasespecifyhowyoudeterminedwhethertheMYRwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionMYR-6a,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:



MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

Forexample,atitlefortheMid-YearReviewcouldbe“Semi-annualBudgetPerformanceReport,FY2019/20”or“Mid-YearReportonthe2020NationalBudget.”


Answer:THE2019/20MID-YEARBUDGETREVIEW


Comment:2019/2020Mid-yearbudgetreviewwasproducedandpresentedtoParliament.However,thedocumentdetailsonthegovernmentwebsitehttps://www.finance.gov.mw/index.php/our-documents/budget-statementsshowthatitwaspublishedon31January2021.ThispublisheddateisoutsidetheOBSdeadline.

PeerReviewerOpinion:DisagreeSuggestedAnswer:THE2019/20MID-YEARBUDGETREVIEWisthetitleonthedocumentitself

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Itiscalled"The2019-20MidYearBudgetReview"

IBPCommentThecommentsfromtheexternalreviewersarewellnoted.Theexistingresponseisthereforerevisedfrom"2019-2020Vote-wiseExpenditurebyMid-yearreview"to"THE2019/20MID-YEARBUDGETREVIEW."

MYR-8.Istherea“citizensversion”oftheMYR?


Answer:b.No

Source:


nosource

Comment:Nocomment



YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018-19

Source:https://www.finance.gov.mw/index.php/our-documents/annual-economic-reports

Comment:section86(3)ofthePFMAobligestheMinisterofFinancetoproduceandpresentanAnnualReporttoParliamentafterthereportingyearexpires.Theactdoesnotspecifyexactdatesforpresentationofthereport.



YER-2.WhenistheYERmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanYERtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicnolaterthanoneyearafterthefiscalyeartowhichitcorresponds.IftheYERisnotreleasedtothepublicwithinoneyearaftertheendofthefiscalyeartowhichitcorresponds,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheYER.

Answer:d.TheYERisnotreleasedtothepublic,orisreleasedmorethan12monthsaftertheendofthebudgetyear


Comment:ThebudgetDocument2whichiscalledtheAnnualEconomicReportisconsideredastheYERinMalawi.The2019-20AnnualEconomicReporthasananalysisonincomeandexpenditureswithcolumnsthatincludeApprovedEstimates,RevisedEstimatesandActualOutturn;thisisotherYERinformation.TogetherthetwodocumentscomprisetheYER.

However,itwasnotpublishedaccordingtotheOBScut-offdatestandard.AssuchitdidnotqualifytobeconsideredaYear-EndReport.

PeerReviewerOpinion:AgreeComments:TheYERinMalawiisacombinationofthe2020AnnualEconomicReport(AER),especiallythePublicFinancechapter,plusthesectionoftheDraftFinancialStatements2020-21called'THE2018/19FISCALYEARPERFORMANCE',onpages2-8.Whilethelatterwassuccessfullypublished(seeEBP-2etc),the2020AERdoesnotappearonthewebsiteatall.Note,however,thatboththe2019and2021AERsdoappearonthewebsite.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.SixmonthsorlessaftertheendofthebudgetyearComments:theYearEndRevised(YER)areproducedandpublished.itisnotaseparatedocumentbutarewithintheapprovedbudgetdocuments.

IBPCommentGiventhatthetimelinesscriterionforthepublicationofanYERrunsuntil12monthsaftertheendofthecorrespondingfiscalyear(pleaseseeresponseoption"c"above),theperiodofacceptablepublicationofthe2020AnnualEconomicReportextendspasttheOBS2021researchcutoffdateof31December2020.Wecanthereforeevaluatethe2019AnnualEconomicReport,which,asthepeerreviewernotes,*is*publiclyavailable.However,thisdocumentdoesnotreportextensivelyonthegovernment’sfinancialactivitiesanditsperformanceonimplementingthebudgetduringtheentirefiscalyear;publicfinanceiscoveredbyasinglechapterofseveralpages.Regardingthe2020/21DraftFinancialStatementmentionedbythepeerreviewer:giventhatitwaspublishedon17September2020(pleaseseeEBP-2),thisismorethan12monthsaftertheendofFY2018/19,whichisoutsideofthetimelinesscriteriafortheYER.Theexistingresponseof"d"isthereforemaintained.

YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?



Answer:


Comment:Theinitialpublishingdateisnotclearonthegovernmentwebsite

PeerReviewerOpinion:DisagreeSuggestedAnswer:The2020AERwasnotpublished(seeYER-2,etc)Comments:The2020AER

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:31/01/2021whichisthedatethedocumentswereuploaded.undernormalcircumstancesthedocumentisuploaded3monthsafterthebudgetisapprovedanditstherevisedcolumninthetablesComments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentPleaseseethe"IBPStaff"commentforindicatorYER-2.Theexistingresponseisrevisedfrom"01/02/2021"toablankresponse.

YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.


Answer:n/a

Source:n/a

Comment:Theinitialpublishingdateisnotclearonthegovernmentwebsite

PeerReviewerOpinion:DisagreeSuggestedAnswer:The2020AERwasnotpublishedatall(seeYER-2,etc)

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:theuploadingdateshownagainstthedocuments

IBPCommentPleaseseethe"IBPStaff"commentforindicatorYER-2.Theexistingresponseisrevisedfrom"Thedetailssectionofthedocumentstatethepublicationdate."to"n/a."

YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?


Answer:


Comment:ThebudgetDocument2whichiscalledtheAnnualEconomicReportisconsideredastheYERinMalawi.The2019-20AnnualEconomicReporthasananalysisonincomeandexpenditureswithcolumnsthatincludeApprovedEstimates,RevisedEstimatesandActualOutturn;thisisotherYERinformation.TogetherthetwodocumentscomprisetheYER.

However,itwasnotpublishedaccordingtotheOBScut-offdatestandard.AssuchitdidnotqualifytobeconsideredaYear-EndReport..

PeerReviewerOpinion:AgreeComments:TheYERinMalawiisacombinationofthe2020AERplusthesectionoftheDraftFinancialStatements2020-21called'THE2018/19FISCALYEARPERFORMANCE',onpages2-8.ThelatterincludesYERinformationnotavailableintheAER.TheaddressofthelatterisshownatEBP-4

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ifYERstandforYearEndRevisedthenitisnottheAnnualEconomicReportasbeingindicatedbythereviewer.itisbasicallytherevisedbudgetattheendofthefinancialyear.thisasearliersaidissimplyindicatedastherevisedcolumninthebudgetdocumentsthathasfiguressuchasdetailedbudgetdocuments,budgetstatement,andPBB.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentPleaseseethe"IBPStaff"commentforindicatorYER-2.Theexistingresponseisrevisedfrom"https://www.finance.gov.mw/index.php/our-documents/annual-economic-reports?download=68:2019-annual-economic-report"toablankresponse.

YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?


Option“d”appliesiftheYERisnotpubliclyavailable,thereforeitsmachinereadabilitycannotbeassessed.


Source:https://www.finance.gov.mw/index.php/our-documents/annual-economic-reports?download=68:2019-annual-economic-report

Comment:TheYERisnormallytheAnnualEconomicReport

PeerReviewerOpinion:AgreeComments:NeitherpartoftheYERisproducedinmachinereadableformat

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat

IBPCommentPleaseseethe"IBPStaff"commentforindicatorYER-2.Theexistingresponseisrevisedfrom"c"to"d,"astheYERisconsiderednotpubliclyavailable.

YER-6a.IftheYERisnotpubliclyavailable,isitstillproduced?

IftheYERisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionYER-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionYER-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.



Source:www.fiancne.gov.mw

Comment:The2019AnnualeconomicreportprovideinformationabouttheApprovedEstimates,RevisedEstimatesandActualOutturns.The2019-20FiscalYearPerformanceprovidesananalysisonincomeandexpenditureswithcolumnsthatincludeApprovedEstimates,RevisedEstimatesandActualOutturn;thisisotherYERinformation.TogetherthetwodocumentscomprisetheYER.TheAnnualEconomicReport2019waspublished1February2021whichmeansitwaspublishedlate.TheanswerisA.

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.NotproducedatallComments:TheYERinMalawiisacombinationofthe2020AnnualEconomicReport(AER),especiallythePublicFinancechapter,plusthesectionoftheDraftFinancialStatements2020-21called'THE2018/19FISCALYEARPERFORMANCE',onpages2-8.Whilethelatterwassuccessfullypublished(seeEBP-2etc),the2020AERdoesnotappearonthewebsiteatall.Note,however,thatboththe2019and2021AERsdoappearonthe


website.


IBPCommentPleaseseethe"IBPStaff"commentforYER-2.Section86ofthePFMA2003(https://www.icam.mw/wp-content/uploads/2018/08/Public-Finance-Management-Act-2003.pdf)obligesMinisterstosubmitannualreportstothePresidentandNationalAssemblyaftertheendofeachfiscalyear.Theresponseisrevisedfrom"a"to"c."

YER-6b.Ifyouselectedoption“c”or“d”inquestionYER-6a,pleasespecifyhowyoudeterminedwhethertheYERwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionYER-6a,researchersshouldmarkthisquestion“n/a.”

Answer:Section86ofthePFMA2003(https://www.icam.mw/wp-content/uploads/2018/08/Public-Finance-Management-Act-2003.pdf)obligesMinisterstosubmitannualreportstothePresidentandNationalAssemblyaftertheendofeachfiscalyear.Section86ofthePFMA2003(https://www.icam.mw/wp-content/uploads/2018/08/Public-Finance-Management-Act-2003.pdf)obligesMinisterstosubmitannualreportstothePresidentandNationalAssemblyaftertheendofeachfiscalyear.

Source:

Comment:



YER-7.IftheYERisproduced,pleasewritethefulltitleoftheYER.

Forexample,atitlefortheYear-EndReportcouldbe“ConsolidatedFinancialStatementfortheYearEnded31March2020”or“AnnualReport2019PublishedbytheMinistryofFinanceandPlanning.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:n/a

Source:www.finance.gov.mw

Comment:2019AnnualEconomicReport

PeerReviewerOpinion:DisagreeSuggestedAnswer:TheYERinMalawiisacombinationofthe2020AnnualEconomicReport(AER),especiallythePublicFinancechapter,plusthesectionoftheDraftFinancialStatements2020-21called'THE2018/19FISCALYEARPERFORMANCE',onpages2-8.Whilethelatterwassuccessfullypublished(seeEBP-2etc),the2020AERdoesnotappearonthewebsiteatall.Note,however,thatboththe2019and2021AERsdoappearonthewebsite.The2019AERtowhichtheresearchersreferaboveincludesAERinformationinthePublicFinancechapterbeginningonpage178,buttheactualoutturninformationisfor2017/18not2018/19.


IBPCommentPleaseseethe"IBPStaff"commentforindicatorYER-2.Theexistingresponseisrevisedfrom"2019AnnualEconomicReport"to"n/a."

YER-8.Istherea“citizensversion”oftheYER?


Answer:b.No

Source:nosource

Comment:nocomment


GovernmentReviewerOpinion:AgreeComments:butasummaryismadeavailablewithinthecitizenbudgetthatisproduced

AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:2018-2019

Source:

Comment:Nocomment



AR-2.WhenistheARmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublic


AvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

TheOBSmethodologyrequiresthatforanARtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicnolaterthan18monthsaftertheendofthefiscalyeartowhichitcorresponds.IftheARisnotreleasedtothepublicatleast18monthsaftertheendofthefiscalyeartowhichitcorresponds,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheAR.

Answer:d.Doesnotreleasetothepublic,orisreleasedmorethan18monthsaftertheendofthebudgetyear

Source:https://www.nao.gov.mw/index.php/en/documents/audit-reports/category/28-final-performance-appraisal-system-pdf

Comment:TheAuditor-Generalpublishedthe2018-2019Auditreportontheirwebsiteon25February2021afterthecutoffdate.

PeerReviewerOpinion:AgreeComments:The25February2021publicationdateforthe2018-19ARiswhatisshownontheNAOwebsitecurrentlyandmaybethefirstpublicationofthatreportontheNAOwebsite.However,thesamedateof25February2021appearsonthewebsiteforalltheearlieryears.Howeverearlieryears(2016-17and2017-2018)weresuccessfullypublishedwithinthe18monthtimescaleallowedbyOBSdefinitions,asshownbytheWaybackMachineatend2019.However,theWaybackMachineshowsthatthepublisheddocumentspartoftheNAOwebsitemaynothavebeenaccessiblethroughout2020.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.SixmonthsorlessaftertheendofthebudgetyearComments:thisdocumentisdonebytheaccountantgeneralanditpartoftheendyearreviewdocuments

IBPCommentInlightofthecontextprovidedbytheresearcherandpeerreviewer,theexistingresponseof"d"ismaintained.

AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?



Answer:


Comment:TheAuditor-Generaldidnotpublishthe2018-2019Auditreportontheirwebsite.However,theARcovermemowaspublishedbytheMinistryofFinance(Treasury)

PeerReviewerOpinion:AgreeComments:Accordingtothewaybackmachine,the2019/20auditcoverletterwaspublishedontheMOFwebsiteinSeptember2020.

GovernmentReviewerOpinion:AgreeComments:duetowebsitechallengeswehad

IBPCommentGiventhatthereportitselfwasnotpublisheduntilaftertheOBS2021researchcutoffdateof31December2020,theresponseisrevisedfrom"25/02/2021"toablankresponse.

AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.


Answer:n/a

Source:n/a

Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:TheauditreportitselfwaspublishedonlyontheNAOwebsiteon25February2021.ThecoverletteronlywaspublishedontheMOFwebsiteon17Septemberathttps://web.archive.org/web/20201030171816/https://www.finance.gov.mw/index.php/blog/annual-economic-reports


IBPCommentGiventhattheauditreportwasonlypostedonlineaftertheOBS2021researchcutoffdateof31December2020,theresponseisrevisedfrom"Thedocument"details"tabontheMinistryoffinance'swebsite"https://www.finance.gov.mw/index.php/our-documents/annual-economic-reports"showsthedateofpublishingtheARwas1February2021."to"n/a."

AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?


Answer:


Comment:Itwaspublishedtoolate0n1February2021

PeerReviewerOpinion:AgreeComments:


IBPCommentGiventhatthereportitselfwasnotpublisheduntilaftertheOBS2021researchcutoffdateof31December2020,theresponseisrevisedfrom"https://www.nao.gov.mw/index.php/en/documents/audit-reports/category/28-final-performance-appraisal-system-pdf?download=36:auditor-general-report-for-year-ending-30-june-2019"toablankresponse.

AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?


Option“d”appliesiftheARisnotpubliclyavailable,thereforeitsmachinereadabilitycannotbeassessed.


Source:https://www.nao.gov.mw/

Comment:TheAuditor-Generaldidnotpublishthe2018-2019Auditreportontheirwebsite.However,theARcovermemowaspublishedbytheMinistryofFinance(Treasury)



IBPCommentThegovernmentreviewer'scommentiswellnoted.GiventhattheauditreportwasnotpublishedbytheOBSresearchcutoffdateof31December2020,theexistingresponseof"d"ismaintained.

AR-6a.IftheARisnotpubliclyavailable,isitstillproduced?

IftheARisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionAR-2was“d”),agovernmentmaynonethelessproducethedocument.

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionAR-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.




Comment:Itwasnottimelyshared




IBPCommentGiventhattheauditreportwasnotpublishedasoftheOBS2021researchcutoffdateof31December2020,theresponseisrevisedfrom"a"to"c"toensuretheconsistentapplicationofsurveymethodologyacrosscountries.

AR-6b.Ifyouselectedoption“c”or“d”inquestionAR-6a,pleasespecifyhowyoudeterminedwhethertheARwasproducedforinternaluseonly,versusnotproducedatall.

Ifoption“a,”“b,”or“e”wasselectedinquestionAR-6a,researchersshouldmarkthisquestion“n/a.”

Answer:TheauditreportwasnotpublishedonlineuntilaftertheOBS2021researchcutoffdateof31December2020.

Source:

Comment:



AR-7.IftheARisproduced,pleasewritethefulltitleoftheAR.

Forexample,atitlefortheAuditReportcouldbe“AnnualGeneralReportsoftheControllerandAuditorGeneral.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:AuditorGeneralReportforyearending30june2019

Source:https://www.nao.gov.mw/index.php/en/documents/audit-reports/category/28-final-performance-appraisal-system-pdf?download=36:auditor-general-report-for-year-ending-30-june-2019

Comment:ThereportistitledtheAuditreport2018-2019



AR-8.Istherea“citizensversion”oftheAR?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:

https://www.internationalbudget.org/publications/citizens-budgets/.

Answer:b.No

Source:n/a

Comment:n/a



GQ-1a.Arethereoneormorewebsitesorwebportalsfordisseminatinggovernmentfiscalinformation?Ifyes,pleaseprovidethenecessarylinksinthecomment/citation.

GQ-1aaskstheresearchertolistanygovernmentwebsitesorportalswherefiscalinformationcanbefound.Forexample,inNewZealandtheTreasurywebsite(http://www.treasury.govt.nz/)hostsimportantbudget-relatedinformation,includingthePre-BudgetStatement,theExecutive’sBudgetProposal,theCitizensBudget,In-YearReports,theMid-YearReview,andtheYear-EndReport.Inaddition,NewZealand’sParliamentaryCounselOffice(http://www.legislation.govt.nz/)poststheEnactedBudgetwhiletheControllerandAuditor-Generalwebsite(http://www.oag.govt.nz/)publishestheannualAuditReport.TheNewZealandresearcherwouldprovidethelinkstoeachofthesesites.Othercountrieshavedevelopedportalsthatincludefiscalinformation,thoughnotinthe“documents”format.Forexample,theseportalshavebeencreatedbyMexico(https://www.transparenciapresupuestaria.gob.mx/)andBrazil(http://www.portaltransparencia.gov.br/).Somecountrieshavebothawebsiteandaportal.TheBraziliangovernment,forexample,apartfromtheTransparencyPortal,hasadedicatedwebsiteforthefederalbudget,whereallkeydocumentsandotherinformationcanbefound(www.orcamentofederal.gov.br).Researchersshouldincludedetailsaboutalloftherelevantwebsitesand/orportalsthatcanbeusedtoaccessbudgetinformation.

Answer:a.Yes

Source:nosource

Comment:www.finance.gov.mwwww.nao.gov.mwwww.malawi.gov.mw



GQ-1b.Onthesewebsites/portals,canrevenueand/orexpendituredataforthecurrentfiscalyearbedownloadedasaconsolidated,machinereadablefile(orsetoffiles)?Ifyes,pleaseprovidethenecessarylinksinthecomment/citation.Formoreinformationonmachinereadability,see:http://opendatahandbook.org/glossary/en/terms/machine-readable/.

GQ-1b,GQ-1c,andGQ-1daskaboutwhethergovernmentspublishspecifictypesofcontentontheirwebsites/portals:(a)consolidatedfilesthatcontaindisaggregatedrevenueand/orexpenditureinformationforthecurrentfiscalyear;(b)consolidatedfilesthatcontaindisaggregatedrevenueand/orexpenditureinformationformultipleyearsinconsistentformats;and(c)infographics/visualizationsorothersimilartoolsusedtosimplifydataaccessandanalysis.Researchersshouldprovidethelinkstorelevantwebpagesandsomeexplanationsofwhattheycontain.


http://www.treasury.govt.nz/

http://www.legislation.govt.nz/

http://www.oag.govt.nz/

https://www.transparenciapresupuestaria.gob.mx/

http://www.portaltransparencia.gov.br/

http://www.orcamentofederal.gov.br


Answer:d.No,neitherexpenditureorrevenuedatacanbedownloadedasaconsolidatedfile

Source:nosource

Comment:nocoment


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfile

IBPCommentTheresponsefromthegovernmentrevieweriswellnoted.Withoutanadditionalsourceorlinkprovidedinsupportofan"a"response,theexistingresponseof"d"ismaintained.

GQ-1c.Onthesewebsites/portals,candisaggregatedrevenueand/orexpendituredatainconsolidated,machinereadablefilesbedownloadedformultipleyearsinconsistentformats?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.Formoreinformationonmachinereadability,see:http://opendatahandbook.org/glossary/en/terms/machine-readable/.

Answer:d.No,neitherexpenditureorrevenuedatacanbedownloadedformultipleyearsinconsistentformats

Source:nosource

Comment:nocomment


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats

IBPCommentTheresponsefromthegovernmentrevieweriswellnoted.Withoutanadditionalsourceorlinkprovidedinsupportofan"a"response,theexistingresponseof"d"ismaintained.

GQ-1d.Onthesewebsites/portals,areinfographics/visualizationsorothersimilartoolsusedtosimplifydataaccessandanalysis?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.

Answer:b.No

Source:Nosource


Comment:nocomment


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes

IBPCommentTheresponsefromthegovernmentrevieweriswellnoted.Withoutanadditionalsourceorlinkprovidedinsupportofan"a"response,theexistingresponseof"b"ismaintained.

GQ-2.Aretherelawsinplaceguidingpublicfinancialmanagementand/orauditing?Ifyes,pleaseprovidethenecessarydetailsandlinksinthecomment/citation,andspecifywhetherandwherethelaw(s)containsspecificprovisionsforbudgettransparencyand/orparticipation.

GQ-2asksabouttheexistenceofanynationallawsgoverningpublicfinancialmanagementandauditing.Thesemayincludeapublicfinanceact,asectionoftheconstitution,oranorganicbudgetlaw.Insomecountries,fiscalresponsibilitylegislationmayalsoberelevant.Forexample,theKenyaresearchermayincludethelinktoitsPublicFinanceManagementAct,2012(http://kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=No.%2018%20of%202012),andtheMacedonianresearchermayincludealinktoitsStateAuditLaw(https://www.finance.gov.mk/files/u11/Audit%20law.pdf).Researchersshouldprovidelinkstowebsiteswheresuchlawsarepublished,ifpossible,oranelectroniccopyofthelawitself.Theyshouldalsoindicateifandwhere(e.g.whicharticle)theselawsincludespecificprovisionsforbudgettransparencyandcitizenparticipationinbudgetprocesses.

Answer:a.Yes

Source:https://www.icam.mw/wp-content/uploads/2018/08/Public-Finance-Management-Act-2003.pdfhttp://www.nao.gov.mw/index.php/docs/audit-laws-regulations?download=5:public-audit-act

Comment:PublicAuditAct(2003),section15(1-3);section16(1,2)andsection17Section86ofPFMAwhichobligesministriesdepartmentsandagenciesofgovernmenttoreportannuallyonstateofaffairswithregardtoimplementationoftheyear'sbudget



GQ-3.Isthereatleastoneadditionallawregulating:(1)accesstoinformation;(2)governmenttransparency;or(3)citizensparticipation?Ifyes,pleaseprovidethenecessarydetailsandlinksinthecomment/citation,andspecifywhetherandwheretheselawscontainspecificprovisionsforbudgettransparencyand/orparticipation.

Thethirdandlastquestionasksresearcherstolistanyadditionallawsregulatingaccesstoinformation,transparency,orcitizens’participationthatarerelevantforthepromotionofbudgettransparencyandcitizenparticipationinbudgetprocesses.Thesemightincludelegislationrelatedtoaccesstoinformation,toplanningprocesses,ortopublicadministrationmoregenerally.India’sRighttoInformationActof2005(https://www.ncess.gov.in/facilities/central-public-information-officer/rti-act-details.html)isanexampleofthistypeoflaw.Moreinformationonaccesstoinformationlegislation(constitutionalprovisions,laws,andregulations),includingexamplesofmodellaws,canbefoundhere:http://www.right2info.org/laws/constitutional-provisions-laws-and-regulations#section-1.

Answer:a.Yes

http://kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=No.%2018%20of%202012

https://www.finance.gov.mk/files/u11/Audit%20law.pdf

https://www.ncess.gov.in/facilities/central-public-information-officer/rti-act-details.html

http://www.right2info.org/laws/constitutional-provisions-laws-and-regulations#section-1

Source:TheConstitutionofMalawiTheAccesstoInformationAct

Comment:Section5oftheATIprovidesthateverypersonshallhavetherighttoaccessinformation,insofarasthatinformationisrequiredfortheexerciseofhisrights,whichisinthecustodyoforunderthecontrolofapublicbodyorarelevantprivatebodyinexpeditiousandinexpensivemannerSection13(15)"oftheConstitutionoftheRepublicofMalawitalksaboutPublicTrustandGoodGovernance,..."Tointroducemeasureswhichwillguaranteeaccountability,transparency,personalintegrityandfinancialprobityandwhichbyvirtueoftheireffectivenessandvisibilitywillstrengthenconfidenceinpublicinstitutions.Sections29and30(1-4)alsotalkaboutEconomicActivityandtheCitizensRighttoDevelopmentrespectively.Section37providesfortheAccesstoInformation:"EverypersonshallhavetherightofaccesstoallinformationheldbytheStateoranyofitsorgansatanylevelofGovernmentinsofarassuchinformationisrequiredfortheexerciseofhisorherrights."

PeerReviewerOpinion:AgreeComments:TheATIActisdated2017andthecorrespondingATIRegulationsaredated17thJanuary2021.The2017PublicProcurementandDisposalofAssets(PPDA)ActdefinesrequirementsfortransparencyandATIonprocurements.ThisisalsonewandthecorrespondingPPDARegulationswereissuedonlyin2020.ThereisalsoaMicro,SmallandMediumEnterprises(MSME)OrderissuedunderthePPDAActwhichisfacilitatingATIprocessesandcitizenengagement.TheMSMEOrderisnowbeingoperationalised.


1.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearthatareclassifiedbyadministrativeunit(thatis,byministry,department,oragency)?

GUIDELINES:

Question1addressesthepresentationofexpenditurebyadministrativeunit.Thisinformationindicateswhichgovernmententity(ministry,department,oragency,orMDAs)willberesponsibleforspendingthefundsand,ultimately,heldaccountablefortheiruse.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforalladministrativeunits,accountingforallexpenditures,inthebudgetyear.Toanswer“b,”theadministrativeunitsshownindividually,intheExecutive’sBudgetProposaloritssupportingdocumentation,mustaccountforatleasttwo-thirdsofallexpendituresinthebudgetyear.Inotherwords,thesumoftheexpendituresassignedtotheindividualMDAs(education,health,infrastructure,interior,defense,etc.)mustaccountforatleasttwo-thirdsofthetotalexpenditurebudgetedforthatparticularyear.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsadministrativeunitsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyadministrativeunit.

Answer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.

Source:

Comment:TheEBPdocumentNo.4Volumes1to3presentbothrecurrentandcapitaldetailedbudgetestimatesbyMinistry,DepartmentandAgency.TheMDAsarepresentedasvotesasshowninthetableofcontentsofthisdocument.Forexamplevote320providesexpenditurefortheMinistryofGender,Children,DisabilityandSocialWelfare.ThesameisthecasewithotherVotes.Thereisafurtherpresentationofadministrativeunitswithintheministries/votes.

HoweverBudgetDocumentNo4isnotpublishedonlineandsonotpubliclyavailable.

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.Comments:Budgetdocument3Annex1presentstotalexpendituresforalladministrativeunitsandwaspublished.NotethatwhileBudgetdocument4wasnotpublished,italsoprovidesdetailsofexpenditureforalladministrativeunitsandadditionallydetailsallocationswithineachadministrativeunit.Theratingwasa.in2019.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalPerthe"IBPStaff"commentonindicatorEBP-2,theEBPisconsideredpubliclyavailable,asthe2020-21DraftFinancialStatementwaspublishedonline.PleaseseeAnnex2beginningonpage35oftheDRAFT2020/21FINANCIALSTATEMENT;theresponseisrevisedfrom"d"to"a."

2.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyfunctionalclassification?

GUIDELINES:

Question2addressesthepresentationofexpenditurebyfunctionalclassification.Thisclassificationindicatestheprogrammaticpurpose,sector,orobjectiveforwhichthefundswillbeused,suchashealth,education,ordefense.Administrativeunitsarenotnecessarilyalignedwithfunctionalclassifications.Forinstance,inonecountryallfunctionsconnectedwithwatersupply(whichfallintothe“Housing”function)maybeundertakenbyasinglegovernmentagency,whileinanothercountrytheymaybedistributedacrosstheMinistriesofEnvironment,Housing,andIndustrialDevelopment.Inthelattercase,threeministrieshaveprogramsaddressingwatersupply,sothreeministriescontributetoonefunction.Similarly,someadministrativeunitsmayconductactivitiesthatcutacrossmorethanonefunction.Forinstance,intheexampleabove,someprogramsoftheMinistryofEnvironmentwouldalsobeclassifiedinthe“environmentalprotection”function.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyfunctionalclassification.

Answer:a.Yes,expendituresarepresentedbyfunctionalclassification.

Source:Nosource

Comment:EBPdocumentnumber5iscalledProgramBasedBudgetandclassifiesexpenditurebyprogrammaticpurpose,sector,orobjectiveforwhichthefundswillbeused,suchashealth,education,ordefense,etc.TheEBPdocument5isfurtherclassifiedasdonorfunded(PBB1)andGovernmentfunded(PBB2).

HowevertheEBPdocumentnumber5isnotpublishedforpublicusebytheGovernment.

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expendituresarepresentedbyfunctionalclassification.Comments:Budgetdocument3waspublishedandanewtable(ienotprovidedinearlieryears),calledTable5:2020/21BudgetEstimatesbyMGDSKeyPriorityArea,wasprovided.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:documentnumber5iscalledProgramBasedBudgetandclassifiesexpenditurebyprogrammaticpurpose,sector,orobjectiveforwhichthefundswillbeused,suchashealth,education,ordefense,etc.TheEBPdocument5isfurtherclassifiedasdonorfunded(PBB1)andGovernmentfunded(PBB2).

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThegovernmentreviewer'scommentiswellnoted;however,Document5oftheEBPpackageisnotconsideredpubliclyavailable.Meanwhile,thepeerreviewer'snoteregardingTable5(onpages22-23oftheDraft2020/21FinancialStatement,orDocument3)iswellreceived.Theresponseisthereforerevisedfrom"b"to"a."

3.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyfunctionalclassification,isthefunctionalclassificationcompatiblewithinternationalstandards?

GUIDELINES:

Question3askswhetheracountry’sfunctionalclassificationmeetsinternationalstandards.Toanswer“a,”acountry’sfunctionalclassificationmustbe

alignedwiththeOECDandtheUN’sClassificationoftheFunctionsofGovernment(COFOG),orprovideacross-walkbetweenthenationalfunctionalpresentationandCOFOG.

TheOECDBestPracticesforBudgetTransparencycanbeviewedathttp://www.oecd.org/gov/budgeting/Best%20Practices%20Budget%20Transparency%20-%20complete%20with%20cover%20page.pdf

COFOGcanbeviewedathttps://unstats.un.org/unsd/publication/SeriesM/SeriesM_84E.pdforathttp://www.imf.org/external/pubs/ft/gfs/manual/pdf/ch6ann.pdf.

Answer:b.No,thefunctionalclassificationisnotcompatiblewithinternationalstandards,orexpendituresarenotpresentedbyfunctionalclassification.

Source:Nosuorce

Comment:TheEBPdocumentsarenotpublishedassuchtheycannotbeusedforthereview

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Thoughbudgetdocument3waspublishedanddoesgivefunctionalanalysis,thereviewerwasunabletochecktheinternationalstandards.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thefunctionalclassificationiscompatiblewithinternationalstandards.Comments:itsbasedonGFS2014whichistheinternationalwayofpresentinggovernmentfinancialstatistics

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThefunctionalpresentationcontainedinTable5oftheDraft2020/21FinancialStatementdoesnotappeartobecompatiblewithCOFOG(seepage143:https://www.imf.org/external/Pubs/FT/GFS/Manual/2014/gfsfinal.pdf)-forexample,"Defence"and"PublicOrderandSafety"arecombinedintoonecategory.Theexistingresponseof"b"ismaintained.

4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?

GUIDELINES:

Question4askswhethertheExecutive’sBudgetProposaloritssupportingdocumentationpresentsexpendituresforthebudgetyearorganizedbyeconomicclassification.Economicclassificationprovidesinformationonthenatureoftheexpenditure,suchaswhetherfundsarebeingusedtopayforwagesandsalaries,capitalprojects,orsocialassistancebenefits.Pleasenotethatapresentationofexpendituresbycurrentandcapitalexpenditureswithoutadditionaldisaggregationordetailwillnotqualifyasaneconomicclassification.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.

Answer:a.Yes,expendituresarepresentedbyeconomicclassification.

Source:Nosource

Comment:TheEBPdocumentsarenotpublishedassuchtheycannotbeusedforthereview

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expendituresarepresentedbyeconomicclassification.

http://www.oecd.org/gov/budgeting/Best%20Practices%20Budget%20Transparency%20-%20complete%20with%20cover%20page.pdf

https://unstats.un.org/unsd/publication/SeriesM/SeriesM_84E.pdf

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/ch6ann.pdf

Comments:Budgetdocument3waspublishedandhaseconomicclassificationinAnnexes1and2.Thesameanswerwasgivenin2019

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expendituresarepresentedbyeconomicclassification.Comments:expendituresarepresentedbyeconomicclassification.thisiswherethedocumentspresentsexpendituresasbeingforPE,ORT,DevPart1orPart2

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThepeerreviewer'scommentiswellnoted-apresentationofexpendituresbyeconomicclassificationforFY2020-21canbefoundinAnnex1onpages32-34oftheDraft2020/21FinancialStatement/Document3.Theresponseisrevisedfrom"b"to"a."

5.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyeconomicclassification,istheeconomicclassificationcompatiblewithinternationalstandards?

GUIDELINES:

Question5askswhetheracountry’seconomicclassificationmeetsinternationalstandards.Toanswer“a,”acountry’seconomicclassificationmustbeconsistentwiththeInternationalMonetaryFund’s(IMF)2001GovernmentFinanceStatistics(GFS).TheGFSeconomicclassificationispresentedhere:http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf.TolearnmoreaboutGovernmentFinanceStatisticsalsorefertotheentireIMF2001GFSmanual(http://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf).

Answer:b.No,theeconomicclassificationisnotcompatiblewithinternationalstandards,orexpendituresarenotpresentedbyeconomicclassification.


Comment:TheEBPdocuments4and5werenotpublishedforpublicuseaccordingtoOBSstandardsandthereforenotreviewed

PeerReviewerOpinion:AgreeComments:TheclassificationinAnnex1and2ofBudgetdocument3doesnotcomplywithinternationalstandards

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theeconomicclassificationiscompatiblewithinternationalstandards.Comments:wefollowGFS2014wayofpresentinggovernmentfinancialstatisticsandthisiscompatiblewithinternationalstandards

6.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsforthebudgetyear?

GUIDELINES:

Question6askswhetherexpendituresarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldtreattheterm“program”asmeaninganylevelofdetailbelowanadministrativeunit—thatis,anyprogrammaticgroupingthatisbelowtheministry,department,oragencylevel.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.

Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,inthebudgetyear.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresinthebudgetyear.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogram.

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf

Budgetdecisionsfortheupcomingyearcanalsoaffecttheparametersoffuturebudgets.Itisthereforeusefultoestimaterevenuesandexpendituresformulti-yearperiods,understandingthattheseestimatesmightberevisedascircumstanceschange.SometimesreferredtoasaMediumTermExpenditureFramework(MTEF),athree-yearperiod—thatis,thebudgetyearplustwomoreyears—isgenerallyconsideredanappropriatehorizonforbudgetingandplanning.

Answer:c.Yes,programsaccountingforlessthantwo-thirdsofexpendituresarepresented.


Comment:TheEBPdocuments4and5notpublishedpertherequirementofOBSandthereforenotereviewed


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,programsaccountingforallexpendituresarepresented.Comments:thePBBpresentthebudgetinprogramformat

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesexpenditureestimatesforalimitedrangeofprogramsinAnnex4onpage52.Theresponseisthereforerevisedfrom"d"to"c."

7.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpenditureestimatesforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)byanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:

Question7asksifmulti-yearexpenditureestimatesarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpenditureestimatesbyallthreeoftheexpenditureclassificationsforatleasttwoyearsbeyondthebudgetyear.Toanswer“b,”multi-yearexpenditureestimatesmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifmulti-yearexpenditureestimatesarepresentedbyoneofthethreeclassifications.Answer“d”appliesifmulti-yearexpenditureestimatesarenotpresentedbyanyofthethreeclassifications.

Answer:b.Yes,multi-yearexpenditureestimatesarepresentedbytwoofthethreeexpenditureclassifications.


Comment:Thedraftfinancialstatementprovidesmulti-yearexpenditureestimatesarepresentedbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).Howeveritwaspublishedwayafterthe2021OBSdeadline.

TheotherEBPdocuments2((personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)presentexpenditureclassificationsbyadministrative,economic,andfunctionalclassification.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.

Assuchthedocumentswerenotreviewed

PeerReviewerOpinion:Disagree

SuggestedAnswer:b.Yes,multi-yearexpenditureestimatesarepresentedbytwoofthethreeexpenditureclassifications.Comments:Theresearcherrefersto'otherEBPdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)'whichisnotclearasDocument2,3and5arerespectivelyAnnualEconomicReport,FinancialStatementsandProgramBasedBudgets.Budgetdocument3waspublishedandhasexpenditurebyadministrativeandeconomicclassificationfortwoyearsbeyondthebudgetyearinAnnexes1and2.Theanswerbwasgivenin2019.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearexpenditureestimatesarepresentedbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesmultiyearexpendituresbyeconomicclassificationinAnnex1(page32)andbyadministrativeclassificationinAnnex2(page35).Theresponseisthereforerevisedfrom"d"to"b."

7b.BasedontheresponsetoQuestion7,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesforamulti-yearperiodintheExecutive'sBudgetProposal?

Answer:AdministrativeclassificationEconomicclassification



TheotherEBPdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)presentexpenditureclassificationsbyadministrative,economic,andfunctionalclassification.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:DisagreeSuggestedAnswer:Comments:Theresearcherrefersto'otherEBPdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)'whichisnotclearasDocument2,3and5arerespectivelyAnnualEconomicReport,FinancialStatementsandProgramBasedBudgets.Budgetdocument3waspublishedandhasexpenditurebyadministrativeandeconomicclassificationfortwoyearsbeyondthebudgetyearinAnnexes1and2.


IBPCommentPleaseseethe"IBPStaff"commentforquestion7;theresponseisrevisedfrom"Noneoftheabove"to"Administrativeclassification,Economicclassification."

8.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpenditureestimatesforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)byprogram?

GUIDELINES:Question8asksifmulti-yearexpenditureestimatesarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcan

varyfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.


Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,foratleasttwoyearsbeyondthebudgetyear.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresoverthemulti-yearperiod.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsmulti-yearestimatesforprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifmulti-yearestimatesarenotpresentedbyprogram.

Revenuesgenerallyareseparatedintotwomajorcategories:“tax”and“non-tax”revenues.Taxesarecompulsorytransfersthatresultfromgovernmentexercisingitssovereignpower.Thelargestsourcesoftaxrevenueinsomecountriesaretaxesonpersonalandbusinessincomeandtaxesongoodsandservices,suchassalesorvalue-addedtaxes.Thecategoryofnon-taxrevenuesismorediverse,rangingfromgrantsfrominternationalinstitutionsandforeigngovernmentstofundsraisedthroughthesaleofgovernment-providedgoodsandservices.Notethatsomeformsofrevenue,suchascontributionstosocialsecurityfunds,canbeconsideredeitherataxornon-taxrevenuedependingonthenatureoftheapproachtothesecontributions.Particularlybecausedifferentrevenueshavedifferentcharacteristics,includingwhobearstheburdenofpayingthetaxandhowcollectionsareaffectedbyeconomicconditions,itishelpfulwhenestimatesforrevenuesaredisaggregatedanddisplayedbasedontheirsources.

Formoreinformation,pleaserefertothe2001GFSmanual,inparticularAppendix4(http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf).

Answer:d.No,multi-yearestimatesforprogramsarenotpresented.



TheotherEBPdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)presentexpenditureclassificationsbyadministrative,economic,andfunctionalclassification.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:AgreeComments:Theresearcherrefersto'otherEBPdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)'whichisnotclearasDocument2,3and5arerespectivelyAnnualEconomicReport,FinancialStatementsandProgramBasedBudgets.


9.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresenttheindividualsourcesoftaxrevenue(suchasincometaxorVAT)forthebudgetyear?

GUIDELINES:Question9assessesthedegreetowhichtheindividualsourcesof“tax”revenuearedisaggregatedinthebudget.Thelargestsourcesoftaxrevenueinsomecountriesaretaxesonpersonalandbusinessincomeandtaxesongoodsandservices,suchassalesorvalue-addedtaxes.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentallindividualsourcesoftaxrevenueforthebudgetyear,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofalltaxrevenue.Toanswer“b,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentindividualsourcesoftaxrevenuethatwhencombinedaccountforatleasttwo-thirdsofalltaxrevenue,butnotallrevenue.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsindividualsourcesoftaxrevenuethataccountforlessthantwo-thirdsoftaxrevenues.Answer“d”appliesifindividualsourcesoftaxrevenuearenotpresented.

Answer:

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf

d.No,individualsourcesoftaxrevenuearenotpresented.


Comment:TheEBPdocuments3(ORT),and5(Developmentbudgetestimates)presentexpenditureclassificationsbyadministrative,economic,andfunctionalclassification.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:AgreeComments:Theresearcherrefersto'EBPdocuments3(ORT),and5(Developmentbudgetestimates)'whichisnotclearasDocument3and5arerespectivelyFinancialStatementsandProgramBasedBudgets.IndividualsourcesoftaxrevenuearenotgiveninBudgetDocument3fortheyear2020-21,thoughitisnotedthatin2018-19page68gavearevenueanalysis.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,individualsourcesoftaxrevenueaccountingforatleasttwo-thirdsof,butnotall,taxrevenuesarepresented.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentThegovernmentreviewer'scommentiswellreceived.GiventhatonlyEBPdocument3(theDraft2020/21FinancialStatement)isconsideredpubliclyavailable,theexistingresponseof"d"ismaintained.

10.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresenttheindividualsourcesofnon-taxrevenue(suchasgrants,propertyincome,andsalesofgovernment-producedgoodsandservices)forthebudgetyear?

GUIDELINES:Question10assessesthedegreetowhichtheindividualsourcesof“non-tax”revenuearedisaggregatedinthebudget.Thecategoryofnon-taxrevenuesisdiverse,andcanincluderevenuerangingfromgrantsfrominternationalinstitutionsandforeigngovernmentstofundsraisedthroughthesaleofgovernment-providedgoodsandservices.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentallindividualsourcesofnon-taxrevenueforthebudgetyear,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallnon-taxrevenue.Toanswer“b,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentindividualsourcesofnon-taxrevenuethatwhencombinedaccountforatleasttwo-thirdsofallnon-taxrevenue,butnotallrevenue.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsindividualsourcesofnon-taxrevenuethataccountforlessthantwo-thirdsofnon-taxrevenues.Answer“d”appliesifindividualsourcesofnon-taxrevenuearenotpresented.

Answer:a.Yes,individualsourcesofnon-taxrevenueaccountingforallnon-taxrevenuearepresented.


Comment:TheEBPanditssupportingdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)presentexpenditureclassificationsbyadministrative,economic,andfunctionalclassification.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesofnon-taxrevenueaccountingforallnon-taxrevenuearepresented.Comments:Theresearcherrefersto'otherEBPdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)'whichisnotclearasDocument2,3and5arerespectivelyAnnualEconomicReport,FinancialStatementsandProgramBasedBudgets.Budgetdocument3waspublishedandistheonethatincludessomenon-taxrevenueanalysisinAnnex1

GovernmentReviewerOpinion:Disagree

SuggestedAnswer:Comments:thefinancialstatementhasasegmentthattalksaboutsourceonnonetaxrevenue.asummaryispresentedinframeworktable.https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThecommentsfromtheexternalreviewersarewellnoted.Table3andAnnex1oftheDraft2020/21FinancialStatementonpages16and32,respectively,provideindividualsourcesofnon-taxrevenueforFY2020-21.Theresponseisthereforerevisedfrom"d"to"a."

11.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenueestimatesbycategory(suchastaxandnon-tax)foramulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)?

GUIDELINES:Question11evaluateswhetherrevenueestimatesarepresentedforamulti-yearperiod(atleasttwoyearsbeyondthebudgetyear)by“category;”thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforatleasttwoyearsfollowingthebudgetyearinquestion.

Answer:a.Yes,multi-yearestimatesofrevenuearepresentedbycategory.


Comment:TheEBPanditssupportingdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)presentexpenditureclassificationsbyadministrative,economic,andfunctionalclassification.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearestimatesofrevenuearepresentedbycategory.Comments:Theresearcherrefersto'otherEBPdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)'whichisnotclearasDocument2,3and5arerespectivelyAnnualEconomicReport,FinancialStatementsandProgramBasedBudgets.Budgetdocument3waspublishedandistheonethatincludesmulti-yearanalysisinAnnex1


IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThepeerrevieweriscorrectthatthisinformationisprovidedinAnnex1ofEBPdocument3(theDraft2020/21FinancialStatement).Giventhatthisdocumentisconsideredpubliclyavailable(pleaseseeEBP-2),theresponseisrevisedfrom"b"to"a."

12.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesforindividualsourcesofrevenuepresentedforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)?

GUIDELINES:Question12evaluateswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedforamulti-yearperiod(atleasttwoyearsbeyondthebudgetyear).Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofallsourcesofrevenueindividually,accountingforallrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsmulti-yearestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”appliesifindividualsourcesofrevenuearenotpresentedfora

multi-yearperiod.

Answer:c.Yes,multi-yearestimatesforindividualsourcesofrevenueaccountingforlessthantwo-thirdsofrevenuearepresented.


Comment:TheEBPanditssupportingdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)presentmulti-yearestimatesofallsourcesofrevenueindividually,accountingforallrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:AgreeComments:Theresearcherrefersto'otherEBPdocuments2(personalemoluments),3(ORT),4(DetailedestimatesbyVote)and5(Developmentbudgetestimates)'whichisnotclearasDocument2,3and5arerespectivelyAnnualEconomicReport,FinancialStatementsandProgramBasedBudgets.Budgetdocument3waspublishedbutdoesnotprovidemulti-yearanalysisofrevenueinAnnex1


IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesfiguresforsmallindividualsourcesofrevenue(e.g.,"Parastataldividends")foramulti-yearperiodinAnnex1onpage32.Theresponseisthereforerevisedfrom"d"to"c."

13.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:Question13asksaboutthreekeyestimatesrelatedtoborrowinganddebtthatthebudgetshouldinclude:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;and

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizensandbanksandbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheIMF.

Netnewborrowingistheadditionalamountofnewborrowingthatisrequiredforthebudgetyeartofinanceexpendituresinthebudgetthatexceedavailablerevenues.Netnewborrowingaddstotheaccumulateddebt.Itisdistinctfromgrossborrowing,whichalsoincludesborrowingneededtorepayexistingdebtthatmaturedduringthebudgetyear;debtthatisreplaced(orrolledover)doesnotaddtothetotalofaccumulateddebt.Forthepurposesofthisquestion,thedeficitmaybeacceptedasaproxyfornetnewborrowing.

Interestpaymentsonthedebt(ordebtservicecosts)aretypicallymadeatregularintervals,andthesepaymentsmustbemadeonatimelybasisinordertoavoiddefaultingonthedebtobligation.Interestpaymentsareseparatefromtherepaymentofprincipal,whichoccursonlywhentheloanhasmaturedandmustbepaidbackinfull.

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentallthreeestimatesofborrowinganddebt.Fora“b”answer,theExecutive’sBudgetProposaloritssupportingdocumentationmustpresenttwoofthosethreeestimates.Fora“c”answer,theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentoneofthethreeestimates.Answer“d”appliesnoinformationonborrowinganddebtispresentedforthebudgetyear.

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:

https://www.finance.gov.mw/index.php/our-documents/budget-statements

Comment:TheEBPanditssupportingdocumentspresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear(netDomesticdebtsExternaldebtsandtheinterestpaymentsonthedebts(debtserving).However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:Budgetdocument3waspublishedandcontainsananalysisonnewborrowingandinterestpaymentsinannex1.Inaddition,the2020-21documentcontainedananalysisofdebtstockattheendofthepreviousyear30thJune2020,startingonpage25.Thisopeningdebtplusthenewborrowingprovidesthetotaldebtburdenattheendofthebudgetyear.Itisnotedthattheanalysisfrompage25isnew,iethatnosuchanalysisofdebtstockwasprovidedinearlieryears.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:yestheyarepresentedinthefinancialstatement.https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesfiguresforinterestpaymentsandnetnewborrowinginAnnex1onpage32.GiventhatthetotaldebtburdenattheendofFY2020-21isnotexplicitlypresented,theresponseisrevisedfrom"d"to"b."

13b.BasedontheresponsetoQuestion13,checkthebox(es)belowtoidentifywhichestimatesofgovernmentborrowinganddebtarepresentedintheExecutive’sBudgetProposal:

Answer:TheamountofnetnewborrowingrequiredduringthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyear




PeerReviewerOpinion:DisagreeSuggestedAnswer:Allthreewereprovided.Comments:Seethecommentonquestion13a

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:1.Theamountofnetnewborrowingrequiredduringthebudgetyear.2.Theinterestpaymentsonoutstandingdebtforthebudgetyearthesearepresentedinthefinancialstatements.checkpage18ofthedocumentbelowComments:thesearepresentedinthefinancialstatements.checkpage18ofthedocumentbelowhttps://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-final

IBPCommentPleaseseethe"IBPStaff"commentforquestion13.Theresponseisrevisedfrom"Noneoftheabove"to"Theamountofnetnewborrowingrequiredduringthebudgetyear,Theinterestpaymentsonoutstandingdebtforthebudgetyear."

14."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationrelatedtothecompositionofthetotaldebtoutstandingattheendofthebudgetyear?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"

GUIDELINES:

Question14focusesonthecompositionofgovernmentdebtattheendofthebudgetyear,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:

interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.

Theinterestratesaffecttheamountofinterestthatmustbepaidtocreditors.Thematurityprofileindicatesthefinalpaymentdateoftheloan,atwhichpointtheprincipal(andallremaininginterest)isduetobepaid;governmentborrowingtypicallyincludesamixofshort-termandlong-termdebt.AsdiscussedinQuestion13,domesticdebtisheldbyacountry’scitizens,banks,andbusinesses,whileexternaldebtisheldbyforeigners.Thesefactorsrelatedtothecompositionofthedebtgiveanindicationofthepotentialvulnerabilityofthecountry’sdebtposition,andultimatelywhetherthecostofservicingtheaccumulateddebtisaffordable.

Beyondthesecoreelements,agovernmentmayalsoprovideadditionalinformationrelatedtothecompositionofitsdebt,includingforinstance:whetherinterestratesarefixedorvariable;whetherdebtiscallable;thecurrencyofthedebt;aprofileofthecreditors(bilateralinstitutions,multilateralinstitutions,commercialbanks,CentralBank,etc.);ananalysisoftheriskassociatedwiththedebt;andwhereappropriate,whatthedebtisbeingusedtofinance.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtothecompositionofgovernmentdebtattheendofthebudgetyearaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothecompositionofgovernmentdebtispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonthecompositionofthedebtoutstandingattheendofthebudgetyear.

Answer:d.No,informationrelatedtocompositionoftotaldebtoutstandingisnotpresented.




PeerReviewerOpinion:AgreeComments:Budgetdocument3waspublishedandincludesinfoondebtaswellasinfooninterestratesandmaturityprofile,startingonpage28.However,thisanalysisisatthestartofthebudgetyear,nottheendofthebudgetyear.


IBPCommentThepeerreviewer'scommentiswellnoted.DespitethepublicavailabilityoftheDraft2020/21FinancialStatement(pleaseseethe"IBPStaff"commentforEBP-2),theexistingresponseof"d"ismaintained.

14b.BasedontheresponsetoQuestion14,checkthebox(es)toidentifywhichelementsofthecompositionofthetotaldebtoutstandingarearepresentedintheExecutive’sBudgetProposal:

Answer:Noneoftheabove




PeerReviewerOpinion:AgreeComments:Budgetdocument3waspublishedandincludesinfoondebt,Butitdoesnotincludeanyinfooninterestratesandmaturityprofileattheendoftheyear.HoweverthesplitbetweendomesticandexternalcanbederivedasthenewdebtintheyearissplitinAnnex1.


IBPCommentThepeerreviewer'scommentiswellnoted.DespitethepublicavailabilityoftheDraft2020/21FinancialStatement(pleaseseethe"IBPStaff"commentforEBP-2),theexistingresponseof"Noneoftheabove"ismaintained.WhilethenewdomesticandexternaldebtislistedinAnnex1,question14referstototaldebtoutstandingattheendofthebudgetyear.

15."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)"

GUIDELINES:Question15focusesonthemacroeconomicforecastthatunderliesthebudget’srevenueandexpenditureestimates,askingwhether“core”informationrelatedtotheeconomicassumptionsispresented.Thesecorecomponentsincludeadiscussionoftheeconomicoutlookaswellasestimatesofthefollowing:

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

WhilethecoremacroeconomicinformationshouldbeastandardfeatureoftheExecutive’sBudgetProposal,theimportanceofsometypesofmacroeconomicassumptionsmayvaryfromcountrytocountry.Forexample,thebudgetestimatesofsomecountriesareparticularlyaffectedbychangesinthepriceofoilandothercommodities.

Beyondthesecoreelements,somegovernmentsalsoprovideadditionalinformationrelatedtotheeconomicoutlook,includingforinstance:shortandlong-terminterestrates;rateofemploymentandunemployment;GDPdeflator;priceofoilandothercommodities;currentaccount;exchangerate;andcompositionofGDPgrowth.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtothemacroeconomicforecastaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothemacroeconomicforecastispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthemacroeconomicforecastispresented.

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.

Source:nosource

Comment:

TheEBPbudgetstatementpresentssomeinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebasedthatincludeadiscussionoftheeconomicoutlookaswellasestimatesofthefollowing:inflationrate1;realGDPgrowthinDocument3;andinterestratesandnominalGDPlevelnotpresented.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:Budgetdocument1includesinflationforecastonpage7,budgetdocument3(whichwaspublished)includesrealGDPpredictiononpage16butnotpredictedinterestratesnorpredictednominalGDP.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthemacroeconomicforecast.Comments:thesearepresentedinthefinancialstatements.andthebudgetstatement.https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-final

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThecommentsfromtheexternalreviewersarewellnoted.InflationandrealGDPgrowthcanbefoundonpages28and16,respectively,oftheDraft2020/21FinancialStatement.Theresponseisthereforerevisedfrom"d"to"c."

15b.BasedontheresponsetoQuestion15,checkthebox(es)toidentifywhichelementsofthemacroeconomicforecastareincludedintheExecutive’sBudgetProposal:

Answer:RealGDPgrowthInflationrate

Source:

Comment:TheEBPbudgetstatementpresentssomeinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebasedthatincludeadiscussionoftheeconomicoutlookaswellasestimatesofthefollowing:inflationrate1;realGDPgrowthinDocument3;andinterestratesandnominalGDPlevelnotpresented.However,thedocumentswerenotpublishedonanyofthegovernmentwebsites.


PeerReviewerOpinion:DisagreeSuggestedAnswer:Budgetdocument3waspublishedincludingrealGDP.Budgetdocument1(budgetspeech)includedinflationrate.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-final

IBPCommentPleaseseethe"IBPStaff"commentforquestion15.Theresponseisrevisedfrom"Noneoftheabove"to"Inflationrate,RealGDPgrowth."

16."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationshowtheimpactofdifferentmacroeconomicassumptions(i.e.,sensitivityanalysis)onthebudget?

(Thecoreinformationmustincludeestimatesoftheimpactonexpenditures,revenue,anddebtofdifferentassumptionsfortheinflationrate,realGDPgrowth,andinterestrates.)"

GUIDELINES:

Question16focusesontheissueofwhethertheExecutive’sBudgetProposalshowshowdifferentmacroeconomicassumptionsaffectthebudgetestimates(knownasa“sensitivityanalysis”).Itaskswhether“core”informationrelatedtoasensitivityanalysisispresented,estimatingtheimpactonexpenditures,revenue,anddebtofdifferentassumptionsfor:

·inflationrate;

·realGDPgrowth;and

·interestrates.

Asensitivityanalysisshowstheeffectonthebudgetofpossiblechangesinsomemacroeconomicassumptions,andisimportantforunderstandingtheimpactoftheeconomyonthebudget;forinstance,whatwouldhappentorevenuecollectionsifGDPgrowthwereslowerthanwhatisassumedinthebudgetproposal?Orwhatwouldhappentoexpenditureifinflationwerehigherthanestimated?Orhowwillrevenuebeaffectedbyadecreaseinthepriceofoil?

AsnotedforQuestion15,changesincertainmacroeconomicassumptions,suchasthepriceofoilandothercommodities,canhaveasignificantimpactonthebudgetestimates.Asaresult,somesensitivityanalysesmayalsoexaminetheimpactonthebudgetestimatesofchangesinassumptionssuchasthepriceofoilthatarebeyondthecoreelementsoftheinflationrate,realGDPgrowth,andinterestrates.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoa“sensitivityanalysis”aswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoa“sensitivityanalysis”ispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationon“sensitivityanalysis”ispresented.

Answer:d.No,informationrelatedtodifferentmacroeconomicassumptionsisnotpresented.

Source:Nosource

Comment:Therehasnotbeenanyattemptatdiscussingorprovidinginformationinthedocumentnorthebudgetstatementoftheimpactofassumptionsmadeinthebudgetframework.

Howevertheothersupportingbudgetdocumentswerenotpublished



17.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectexpenditures?

GUIDELINES:Questions17and18askaboutnewpolicyproposalsinthebudget.Inanygivenyear,mostoftheexpendituresandrevenuesinthebudgetreflectthecontinuationofexistingpolicies.However,muchoftheattentionduringthebudgetdebateisfocusedonnewproposals—whethertheycallforeliminatinganexistingprogram,introducinganewone,orchanginganexistingprogramatthemargins.Typically,thesenewproposalsareaccompaniedbyanincrease,adecrease,orashiftinexpendituresorrevenues.Becausethesechangesmayhavedifferentimpactsonpeople’slives,thebudgetproposalshouldpresentsufficientdetailaboutnewpoliciesandtheirbudgetaryimpact.

Question17asksaboutnewexpenditurepolicies,andQuestion18asksaboutnewrevenuepolicies.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowallnewpolicyproposalsaffectexpenditures(forQuestion17)orrevenues(forQuestion18)andanarrativediscussionoftheimpactofthesenewpolicies.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowtheimpactofallnewpolicyproposals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowtheimpactofonlysome,butnotall,policyproposals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedontheimpactofnewpolicyproposals.

Answer:d.No,informationthatshowshownewpolicyproposalsaffectexpenditureisnotpresented.

Source:Nosource

Comment:ThenewgovernmentmadesomenewpolicyproposalslikeAgriculturalInputProgram(AIP)targetingover4millionsmallholderfarmersfromthe900,000targetintheformergovernment'sFarminputsubsidyProgram(FISP),theincreaseintheTaxfreebandforemployeespayasyouearn(PAYE),increasedminimumwagetoMK50,000amongotherswereintroducedinthe2020/21EBP.

HowevertheinformationwasinEBPdocument3wasnotpublished.

PeerReviewerOpinion:AgreeComments:Thoughbudgetdocument3waspublished,nosensitivityanalysiswasgiven.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectexpenditureispresented.

IBPCommentWhileEBPdocument3(theDraft2020/21FinancialStatement)ispubliclyavailable(seeEBP-2),thereisnodiscussion/highlightingofnewpolicyproposalsasdistinctfromexistingpolicies.Theexistingresponseof"d"ismaintained.

18.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectrevenues?

GUIDELINES:Questions17and18askaboutnewpolicyproposalsinthebudget.Inanygivenyear,mostoftheexpendituresandrevenuesinthebudgetreflectthecontinuationofexistingpolicies.However,muchoftheattentionduringthebudgetdebateisfocusedonnewproposals—whethertheycallforeliminatinganexistingprogram,introducinganewone,orchanginganexistingprogramatthemargins.Typically,thesenewproposalsareaccompaniedbyanincrease,adecrease,orashiftinexpendituresorrevenues.Becausethesechangesmayhavedifferentimpactsonpeople’slives,thebudgetproposalshouldpresentsufficientdetailaboutnewpoliciesandtheirbudgetaryimpact.

Question17asksaboutnewexpenditurepolicies,andQuestion18asksaboutnewrevenuepolicies.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowallnewpolicyproposalsaffectexpenditures(forQuestion17)orrevenues(forQuestion18)andanarrativediscussionoftheimpactofthesenewpolicies.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowtheimpactofallnewpolicyproposals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowtheimpactofonlysome,butnotall,policyproposals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedontheimpactofnewpolicyproposals.

Prior-yearinformationconstitutesanimportantbenchmarkforassessingtheproposalsfortheupcomingbudgetyear.Estimatesofprioryearsshouldbepresentedinthesameformats(intermsofclassification)asthebudgetyeartoensurethatyear-to-yearcomparisonsaremeaningful.Forexample,ifthebudgetproposesshiftingresponsibilityforaparticularprogramfromoneadministrativeunittoanother—suchasshiftingresponsibilityforthetrainingofnursesfromthehealthdepartmenttotheeducationdepartment—theprior-yearfiguresmustbeadjustedbeforeyear-to-yearcomparisonsofadministrativebudgetscanbemade.

Typically,whenthebudgetproposalissubmitted,theyearpriortothebudgetyear(BY-1),alsoknownasthecurrentyear,hasnotended,sotheexecutivewillprovideestimatesoftheanticipatedoutcomeforBY-1.Thesoundnessoftheseestimatesisdirectlyrelatedtothedegreetowhichtheyhavebeenupdatedtoreflectactualexpenditurestodate,legislativechangesthathaveoccurred,andanticipatedchangesinmacroeconomic,caseload,andotherrelevantfactorsfortheremainderoftheyear.

Thefirstyearthatcanreflectactualoutcomes,therefore,isgenerallytwoyearsbeforethebudgetyear(BY-2).ThustheOECDrecommendsthatdatacoveringatleasttwoyearsbeforethebudgetyear(alongwithtwoyearsofprojectionsbeyondthebudgetyear)areprovidedinordertoassessfullythetrendsinthebudget.

Answer:d.No,informationthatshowshownewpolicyproposalsaffectrevenuesisnotpresented.

Source:Nosource

Comment:EBPDocument3pages32to34showhowthenewpolicyproposalwouldpotentiallyaffecttherevenuepolicies.

HowevertheinformationwasinEBPdocument3wasnotpublished.

PeerReviewerOpinion:AgreeComments:Document3waspublishedhoweverpages32-34donotanalysehownewpolicieswillaffecttherevenuesasindicatedbytheresearcher.


IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalWhileEBPdocument3(theDraft2020/21FinancialStatement)ispubliclyavailable(seeEBP-2),thepeerrevieweriscorrectthattherequestedinformationisnotpresentedonpages32-34.Theexistingresponseof"d"ismaintained.

19.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresfortheyearprecedingthebudgetyear(BY-1)byanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question19asksifexpenditureestimatesfortheyearpriortothebudgetyear(BY-1)arepresentedbyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.(SeeQuestions1-5above.)

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpenditureestimatesforBY-1byallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesforBY-1mustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifexpenditureestimatesforBY-1arepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesforBY-1arenotpresentedbyanyofthethreeclassifications.

Answer:b.Yes,expenditureestimatesforBY-1arepresentedbytwoofthethreeexpenditureclassifications.

Source:Nosource

Comment:TheExecutive’sBudgetProposaldocument3frompage9topage15presentedexpendituresfortheyearprecedingthebudgetyear2020/21(BY-1)byallthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification.

Howeverthedocument3wasnotpublishedbygovernment

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expenditureestimatesforBY-1arepresentedbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).Comments:Budgetdocument3waspublishedandgivesBY-1information

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expenditureestimatesforBY-1arepresentedbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).Comments:waspublishedontimebutduetowebsitechallengeshadtobereuploaded.https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-final

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesexpendituresforFY2019-20byeconomicclassificationinAnnex1onpage32,andbyadministrativeclassificationinAnnex2onpage35.Theresponseisrevisedfrom"d"to"b."

20.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsfortheyearprecedingthe

budgetyear(BY-1)?

GUIDELINES:Question20asksifexpenditureestimatesfortheyearbeforethebudgetyear(BY-1)arepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.


Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,forBY-1.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresforBY-1.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogram.

Answer:c.Yes,programsaccountingforlessthantwo-thirdsofexpendituresarepresentedforBY-1.

Source:Nosource

Comment:TheExecutive’sBudgetProposaldocument3frompage9topage15presentedexpendituresforindividualprogramsfortheyearprecedingthebudgetyear(BY-1)byallthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification.

Howeverthedocument3wasnotpublishedbygovernment

PeerReviewerOpinion:AgreeComments:Programanalysisisgiveninbudgetdocument5(PBB)whichwasnotpublished

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,programsaccountingforallexpendituresarepresentedforBY-1.Comments:butappearstohavebeenpublishedlateduetowebsitechallenges.https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-final

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesexpenditureestimatesforalimitedrangeofprogramsinAnnex4onpage52.Theresponseisthereforerevisedfrom"d"to"c."

21.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,haveexpenditureestimatesoftheyearpriortothebudgetyear(BY-1)beenupdatedfromtheoriginalenactedlevelstoreflectactualexpenditures?

GUIDELINES:Question21askswhethertheexpenditureestimatesfortheyearbeforethebudgetyear(BY-1)havebeenupdatedfromtheoriginalenactedlevels.Updatescanreflectactualexperiencetodate;revisedestimatesduetoshiftingoffundsbytheexecutive,aspermittedunderthelaw;enactmentofsupplementalbudgets;andrevisedassumptionsregardingmacroeconomicconditions,caseload,andotherrelevantfactorsfortheremainderoftheyear.

Answer"a"appliesiftheestimateshavebeenupdated;answer“b”appliesiftheoriginalestimatesarestillbeingused.

Answer:a.Yes,expenditureestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.

Source:Nosource.

Comment:TheEBPDocument3tables3,4and5presentupdatedexpenditureestimatesoftheyearpriortothebudgetyear(BY-1)fromtheoriginalenacted

levelstoreflectactualexpenditures.

Howeverdocument3wasnotpublishedbygovernment.

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expenditureestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.Comments:Budgetdocument3waspublishedandpresentsupdatedexpenditureestimatesoftheyearpriortothebudgetyear(BY-1),showninsection3beginningonpage9.


IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThepeerreviewer'scommentiswellnoted.Table2onpages9-11ofEBPdocument3(theDraft2020/21financialstatement)presentsthesefiguresinthecolumn"2019/20PreliminaryOutturn."Theresponseisrevisedfrom"b"to"a."

22.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditureformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)byanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question22asksifexpenditureestimatesformorethanoneyearpriortothebudgetyear(BY-2andprioryears)arepresentedbyanyofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.(SeeQuestions1-5above.)

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpenditureestimatesforBY-2andprioryearsbyallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesforBY-2andprioryearsmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifexpenditureestimatesforBY-2andprioryearsarepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesforBY-2andprioryearsarenotpresentedbyanyofthethreeclassifications

Answer:c.Yes,expenditureestimatesforBY-2andprioryearsarepresentedbyonlyoneofthethreeexpenditureclassifications.

Source:Nosource

Comment:TheEBPdocument3pages2to15presentestimatesofexpenditureformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)allthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification).

Howeverdocument3wasnotpublishedbygovernment

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,expenditureestimatesforBY-2andprioryearsarepresentedbyonlyoneofthethreeexpenditureclassifications.Comments:Budgetdocument3waspublished.Table1givesananalysisbyeconomicclassificationofBY-2.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:appearedasifitwaspublishedlate

IBPCommentThepeerreviewer'scommentiswellnoted.Perthe"IBPStaff"commentonindicatorEBP-2,theEBPisconsideredpubliclyavailable,asthe2020-21DraftFinancialStatement(akadocument3)waspublishedonline.Table1providesaneconomicclassificationofexpendituresforFY2018-19;assuch,theresponseisthereforerevisedfrom"d"to"c."

22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:

Answer:Economicclassification

Source:Nosource

Comment:TheEBPdocument3pages2to15presentestimatesofexpenditureformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)allthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification).


PeerReviewerOpinion:DisagreeSuggestedAnswer:Budgetdocument3waspublishedandincludeseconomicclassificationofBY-2

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:publishedlateduetowebsiteissues

IBPCommentPleaseseethe"IBPStaff"commentforquestion22.Inlightofthepeerreviewer'snote,theresponseisrevisedfrom"Noneoftheabove"to"Economicclassification."

23.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsformorethanoneyearprecedingthebudgetyear(thatis,BY-2andprioryears)?

GUIDELINES:Question23asksifexpenditureestimatesformorethanoneyearbeforethebudgetyear(BY-2andprioryears)arepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.


Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,forBY-2andprioryears.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresforBY-2andprioryears.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogram.

Answer:d.No,expendituresarenotpresentedbyprogramforBY-2andprioryears.

Source:Nosource

Comment:TheEBPdocument3pages2to15presentexpendituresforindividualprogramsformorethanoneyearprecedingthebudgetyear(thatis,BY-2andprioryears).


PeerReviewer

Opinion:AgreeComments:TheEBPdocument3pages2to15donotpresentexpendituresforindividualprograms.ThisinformationshouldbeinBudgetDocument5thoughthathasnotbeenprovidedonthewebsiteatall.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,programsaccountingforallexpendituresarepresentedforBY-2andprioryears.Comments:publishedlateduetowebsitechallenges

IBPCommentThepeerreviewer'scommentiswellnoted.Pages2-15ofEBPdocument3(DRAFT2020/21FINANCIALSTATEMENT)donotdisplayprogramexpendituresforBY-2.Theexistingresponseof"d"isthereforemaintained.

24.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallexpendituresreflectactualoutcomes?

GUIDELINES:Question24asksforwhichyeartheactualoutcomesforexpendituresareshown.Inmostcases,themostrecentyearforwhichbudgetdataonactualoutcomesareavailablewillbeBY-2,asBY-1isgenerallynotyetfinishedwhenthebudgetproposalisdrafted.SoagovernmentthathasupdatedallitsexpendituredataforBY-2toreflectwhatactuallyoccurred,asopposedtoestimatingtheoutcomeforthatyear,showsgoodpublicfinancialmanagementpractice.

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Answer:d.Noactualdataforallexpendituresarepresentedinthebudgetorsupportingbudgetdocumentation.

Source:Nosource

Comment:TheEBPdocument3pages2to15presentexpendituresfortwoyearspriortothebudgetyear(BY-2).


PeerReviewerOpinion:AgreeComments:Budgetdocument3waspublished,howeveritdoesnotappeartocontainactualout-turnsforBY-2intable1aredescribedasrevisedestimatesandnotactualout-turn.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Twoyearspriortothebudgetyear(BY-2).Comments:publishedlateduetowebsitechallenges

IBPCommentThepeerreviewer'scommentiswellnoted.WhileEBPdocument3(DRAFT2020/21FINANCIALSTATEMENT)ispubliclyavailable(pleaseseethe"IBPStaff"commentforindicatorEBP-2),theFY2018-19figuresprovidedinTable1onpage3aredescribedas"Revised*Estimates*End-Year".Theexistingresponseof"d"isthereforemaintained.

25.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenuebycategory(suchastaxandnon-tax)fortheyearprecedingthebudgetyear(BY-1)?

GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.

Answer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.

Source:Nosource

Comment:TheExecutive’sBudgetProposaldocument3pages16to18presentrevenuebycategory(suchastaxandnon-tax)fortheyearprecedingthebudgetyear(BY-1).

Howeverthedocumentwasnotpublishedbygovernment

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.Comments:Budgetdocument3waspublished

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.Comments:publishedlateduetowebsitechallenges

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThepeerreviewer'scommentiswellnoted.Table2onpages9-11ofEBPdocument3(theDraft2020/21financialstatement)presentsrevenueestimatesbycategoryforFY2019-20.Theresponseisrevisedfrom"b"to"a."

26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?


Answer:c.Yes,individualsourcesofrevenueaccountingforlessthantwo-thirdsofallrevenuesforBY-1arepresented.

Source:Nosource

Comment:TheExecutive’sBudgetProposaldocument3pages16to18presentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1).

Howeverthedocumentwasnotpublishedbygovernment

PeerReviewerOpinion:AgreeComments:Budgetdocument3waspublished.Pages16to18presentindividualsourcesfornon-taxrevenuethoughnotfortaxrevenue

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.Comments:publishedlateduetowebsitechallenges

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesfiguresforsmallindividualsourcesofrevenue(e.g.,"Parastataldividends")forFY2019-20inTable2onpage9andinAnnex1onpage32.Theresponseisthereforerevisedfrom"d"to"c."

27.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,havetheoriginalestimatesofrevenuefortheyearpriortothebudgetyear(BY-1)beenupdatedtoreflectactualrevenuecollections?


Answer:a.Yes,revenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.

Source:Nosource

Comment:TheExecutive’sBudgetProposaldocument3hasbeenupdatedtoreflecttheoriginalestimatesofrevenuefortheyearpriortothebudgetyear(BY-1)andtheactualrevenuecollections.

Howeverdocument3isnotpublishedbygovernment

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.Comments:Budgetdocument3waspublished

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.Comments:publishedlateduetowebsitechallenges

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalTheexternalreviewers'commentsarewellnoted.Table2onpages9-11ofEBPdocument3(theDraft2020/21financialstatement)presentsthesefiguresinthecolumn"2019/20PreliminaryOutturn."Theresponseisrevisedfrom"b"to"a."

28.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenueestimatesbycategory(suchastaxandnon-tax)formorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)?


Answer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.

Source:Nosource

Comment:TheExecutive’sBudgetProposaldocument3table3presentedrevenueestimatesbycategory(suchastaxandnon-tax)formorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)

However,documentwasnotpublished

PeerReviewer

Opinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.Comments:Budgetdocument3waspublished.Itistable1thatgivestheBY-2information

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.Comments:publishedlateduetowebsitechallenges

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThepeerreviewer'scommentiswellnoted.GiventhatTable1onpage3ofEBPdocument3(theDraft2020/21FinancialStatement)doesprovideFY2018-19revenuesbycategory,theresponseisrevisedfrom"b"to"a."

29.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenueformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)?


Answer:c.Yes,individualsourcesofrevenueaccountingforlessthantwo-thirdsofallrevenuesarepresentedforBY-2andprioryears.

Source:Nosource

Comment:TheExecutive’sBudgetProposaldocument3table3presentedindividualsourcesofrevenueformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)

However,documentwasnotpublished

PeerReviewerOpinion:AgreeComments:Budgetdocument3waspublishedhowevertable1presentsindividualsourcesfornon-taxrevenuethoughnotfortaxrevenue

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-2andprioryears.Comments:publishedlateduetowebsitechallenges

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesfiguresforsmallindividualsourcesofrevenue(e.g.,"Departmentalreceipts")forBY-2(FY2018-19)inTable1onpage3.Theresponseisthereforerevisedfrom"d"to"c."

30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?


Answer:d.Noactualdataforallrevenuesarepresentedinthebudgetorsupportingbudgetdocumentation.

Source:Nosource

Comment:EBPdocument3presentedforwhichallrevenuesreflectactualoutcomesfortwoyearspriortothebudgetyear(BY-2).

Howeverthedocumentwasnotpublished

PeerReviewerOpinion:AgreeComments:Budgetdocument3waspublished,howeveritdoesnotappeartocontainactualout-turnsforBY-2.BY-2intable1isdescribedasrevisedestimatesandnotactualout-turn.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Twoyearspriortothebudgetyear(BY-2).Comments:publishedlateduetowebsitechallenges

IBPCommentThepeerreviewer'scommentiswellnoted.WhileEBPdocument3(DRAFT2020/21FINANCIALSTATEMENT)ispubliclyavailable(pleaseseethe"IBPStaff"commentforindicatorEBP-2),theFY2018-19figuresprovidedinTable1onpage3aredescribedas"Revised*Estimates*End-Year".Theexistingresponseof"d"isthereforemaintained.

31."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationongovernmentborrowinganddebt,includingitscomposition,fortheyearprecedingthebudgetyear(BY-1)?

(ThecoreinformationmustincludethetotaldebtoutstandingattheendofBY-1;theamountofnetnewborrowingrequiredduringBY-1;interestpaymentsonthedebt;interestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"

GUIDELINES:Question31focusesonprior-yeardebtinformation,ratherthanonprior-yearexpendituresorrevenues,askingwhether“core”informationisprovidedongovernmentborrowinganddebt,includingitscomposition,fortheyearprecedingthebudgetyear(BY-1).

The“core”informationincludes:

totaldebtoutstandingattheendofBY-1;amountofnetnewborrowingrequiredduringBY-1;interestpaymentsonthedebt;interestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.

ThiscoreinformationforBY-1isconsistentwiththebudgetyearinformationforborrowinganddebt,whichisexaminedinQuestions13and14.Pleasenotethatforthepurposesofthisquestion,thedeficitmaybeacceptedasaproxyfornetnewborrowing.

Inaddition,somegovernmentsprovideinformationbeyondthecoreelements,suchasgrossnewborrowingrequiredduringBY-1;currencyofthedebt;whetherthedebtcarriesafixedorvariableinterestrate;whetheritiscallable;aprofileofthecreditors(bilateralinstitutions,multilateralinstitutions,commercialbanks,CentralBank,etc.);whereappropriate,whatthedebtisbeingusedtofinance.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtogovernmentborrowinganddebt,includingitscomposition,forBY-1aswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtogovernmentborrowinganddebt,includingitscomposition,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedongovernmentborrowinganddebtforBY-1.

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.

Source:Nosource

Comment:

TheExecutive’sBudgetProposaldocument3table6onpage25presentinformationongovernmentborrowinganddebt,includingitscomposition,fortheyearprecedingthebudgetyear(BY-1)

The“core”informationincludes:totaldebtoutstandingattheendofBY-1;amountofnetnewborrowingrequiredduringBY-1;interestpaymentsonthedebt;interestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.

Howeverthedocumentwasnotpresented

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:Budgetdocument3waspublishedandincludessomecoreelementslikeananalysisofdebtstockattheendofBY1(startingonpage25)

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforgovernmentdebt.Comments:publishedlateduetowebsitechallenges

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesthefollowingfiguresforBY-1:-Totaldebtoutstanding:page25-Whetherdebtisexternalordomestic:page25-Netnewborrowing:page34-Interestpayments:32Theresponseisthereforerevisedfrom"d"to"c."

32.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichthedebtfiguresreflectactualoutcomes?

GUIDELINES:Question32asksforwhichyeartheactualoutcomefortotaldebtoutstandingisshown.Inmostcases,themostrecentyearforwhichbudgetdataonactualoutcomesareavailablewillbeBY-2,asBY-1isgenerallynotyetfinishedwhenthebudgetproposalisdrafted.SoagovernmentthathasupdateditsdebtdataforBY-2toreflectwhatactuallyoccurred,asopposedtoestimatingtheoutcomeforthatyear,showsgoodpublicfinancialmanagementpractice.

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Itisessentialthatallgovernmentactivitiesthatmayhaveanimpactonthebudget—inthecurrentbudgetyearorinfuturebudgetyears—befullydisclosedtothelegislatureandthepublicinbudgetdocuments.Insomecountries,forinstance,entitiesoutsidecentralgovernment(suchaspubliccorporations)undertakefiscalactivitiesthatcouldaffectcurrentandfuturebudgets.Similarly,activitiesthatcanhaveasignificantimpactonthebudget,suchaspaymentarrearsandcontingentliabilities,sometimesarenotproperlycapturedbytheregularpresentationsofexpenditure,revenue,anddebt.

Answer:a.Twoyearspriortothebudgetyear(BY-2).

Source:Nosource

Comment:TheExecutive’sBudgetProposaldocument3tables6,7,8,9and10onpages25to30presentedforthe2019/20debtfiguresreflectactualoutcomes

However,thedocumentwasnotpublished

PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable/other(pleasecomment).Comments:ItwasactuallyBY-1forwhichactualoutrunswerepublished.AsdescribedinPBS-1,theEBPoperatedfrom1stNovember2020sincetherewasaprovisional4-monthbudgetcoveringtheperiodJulythroughOctober,publishedinJune.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Twoyearspriortothebudgetyear(BY-2).

Comments:publishedlateduetowebsitechallenges

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalGiventheavailabilityoftheDraft2020/21FinancialStatement(seeEBP-2)aswellastheadditionalcontextprovidedbytheresearcherandpeerreviewer,theresponseisrevisedfrom"d"to"a."

33."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonextra-budgetaryfundsforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationalefortheextra-budgetaryfund;andcompleteincome,expenditure,andfinancingdataonagrossbasis.)"

GUIDELINES:

Question33focusesonextra-budgetaryfunds,askingwhether“core”informationrelatedtothesefunds,whichexistoutsidethebudget,arepresented.Thesecorecomponentsinclude:

astatementofpurposeorpolicyrationalefortheextra-budgetaryfund(i.e.,whywasaparticularfundsetup?whatisitusedfor?);andestimatesofitsincome,expenditure,andfinancing.(Theseestimatesshouldbepresentedonagrossbasissothatitispossibletotellhowmuchmoneyflowsthrougheachextra-budgetaryfund.)

Inmostcountries,governmentsengageincertainbudgetaryactivitiesthatarenotincludedinthecentralgovernment’sbudget.Knownasextra-budgetaryfunds,theycanrangeinsizeandscope.Forexample,countriesfrequentlysetuppensionandsocialsecurityprogramsasextra-budgetaryfunds,wheretherevenuescollectedandthebenefitspaidarerecordedinaseparatefundoutsidethebudget.Anotherexampleofanextra-budgetaryfundcanbefoundincountriesdependentonhydrocarbon/mineralresources,whererevenuesfromproducingandsellingthoseresourcesarechanneledthroughsystemsoutsidetheannualbudget.

Insomecases,theseparationengenderedbyanextra-budgetaryfundservesalegitimatepoliticalpurpose,andthefinancesandactivitiesofthesefundsarewelldocumented.Inothercases,however,thisstructureisusedforobfuscation,andlittleornothingisknownaboutafund’sfinancesandactivities.

Theavailabilityofinformationrelatedtoextra-budgetaryfundsisessentialforacomprehensiveunderstandingofthegovernment’struefiscalposition.Inadditiontothecoreinformation,otherinformationaboutextra-budgetaryfundsisalsodesirable.Suchinformationincludesadiscussionoftherisksassociatedwiththeextra-budgetaryfund;expendituresclassifiedbyeconomic,functional,oradministrativeunit;andtherulesandproceduresthatgoverntheoperationsandmanagementoftheextra-budgetaryfund.

Formoreinformationaboutextra-budgetaryfunds,seetheGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf)andPrinciple2.1.1oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoextra-budgetaryfundsaswellassomeadditionalinformationbeyondthecoreelements.A“b”answerappliesiftheExecutive’sBudgetProposalorsupportingdocumentationpresentsallofthecoreinformation.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoextra-budgetaryfundsispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonextra-budgetaryfunds.

Pleaseprovideinthecommentsalistofallknownextra-budgetaryfunds.

Answer:d.No,informationrelatedtoextra-budgetaryfundsisnotpresented.

Source:Nosource

Comment:TheEBPdocument3northeotherbudgetdocumentsdonotpresentinformationonextrabudgetsupport

Howeverthedocumentisnotpresented

PeerReviewerOpinion:AgreeComments:Budgetdocument3waspublished


http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf

https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml

IBPCommentPerEBP-2(pleaseseethe"IBPStaff"comment),document3oftheEBP(DRAFT2020/21FINANCIALSTATEMENT)ispubliclyavailable.Theexistingresponseof"d"ismaintained.

34.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentcentralgovernmentfinances(bothbudgetaryandextra-budgetary)onaconsolidatedbasisforatleastthebudgetyear?

GUIDELINES:Question34askswhethertheExecutive’sBudgetProposalorsupportingdocumentspresentthefinancesofthecentralgovernmentonaconsolidatedbasis,showingbothitsbudgetaryandextra-budgetaryactivities.VirtuallyallofthequestionsintheOBSquestionnairefocusonbudgetarycentralgovernment—theactivitiesoftheministries,departments,oragenciesofcentralgovernment.Inaddition,Question33asksaboutextra-budgetaryfunds,suchassocialsecurityfundsthatarenotincludedinthebudget.

Coverageisanimportantaspectoffiscalreporting.Budgetdocumentsshouldcoverthefullscopeofgovernment’sfinancialactivity.Inmanycountries,extra-budgetaryactivitiesaresubstantial,andcanrepresentasizableshareofthecentralgovernment’sactivities.Togetafullpictureofthecentralgovernment’sfinances,therefore,itisnecessarytoexaminebothactivitiesthatareincludedinthebudgetandthosethatareextra-budgetary.Thisquestionaskswhethersuchaconsolidatedpresentationofcentralgovernmentfinancesisprovided.

Thecentralgovernmentisonlyonecomponentoftheoverallpublicsector.Thepublicsectoralsoincludesotherlevelsofgovernment,suchasstateandlocalgovernment,andpubliccorporations.(SeeBox2.1underPrinciple1.1.1oftheIMF’sFiscalTransparencyHandbook(2018):https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml.Forthepurposeofansweringthisquestion,pleaseconsideronlythecentralgovernmentlevel.

Inordertoanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentcentralgovernmentfinances(bothbudgetaryandextra-budgetary)onaconsolidatedbasisforatleastthebudgetyear.

Answer:b.No,centralgovernmentfinancesarenotpresentedonaconsolidatedbasis.

Source:Nosource

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,centralgovernmentfinancesarepresentedonaconsolidatedbasis.Comments:theybutnotincludingextrabudgetaryfinancing.https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentAsthegovernmentreviewerdoesnotprovideaspecificsourcetoverify,theexistingresponseof"b"ismaintained.

35.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofintergovernmentaltransfersforatleastthebudgetyear?

GUIDELINES:Question35asksaboutintergovernmentaltransfers.Inmanycases,thecentralgovernmentsupportstheprovisionofagoodorservicebyalowerlevelofgovernmentthroughanintergovernmentaltransferoffunds.Thisisnecessarybecause,independentfromthelevelofadministrativedecentralizationthatexistsinagivencountry,thecapacityforrevenuecollectionofalocalgovernmentisunlikelytobesufficienttopayforallitsexpenses.However,becausetheactivityisnotbeingundertakenbyanadministrativeunitofthecentralgovernment,itisunlikelytoreceivethesamelevelofreviewinthebudget.Thusitisimportanttoincludeinthebudgetproposalastatementthatexplicitlyindicatestheamountandpurposesofthesetransfers.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringallintergovernmentaltransfersandanarrativediscussingthesetransfers.Ifanarrativediscussionisnotincluded,butestimatesforallintergovernmentaltransfersarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,intergovernmentaltransfers(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoestimatesofintergovernmentaltransfers


arepresented.

Answer:c.Yes,estimatesofsomebutnotallintergovernmentaltransfersarepresented.

Source:Nosource

Comment:ThereissomenarrativeintheBudgetdocumentNo3table4onpage20to22onthetransferstoLocalCouncils,howeveritisdisplayedbysector.Noinformationispresentedonwhichlowerlevelgovernmentsarereceivinghowmuch.

However,thedocumentisnotpublished

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofallintergovernmentaltransfersarepresented,butanarrativediscussionisnotincluded.Comments:Budgetdocument3waspublished.Estimatesofallintergovernmentaltransfersarepresented,butanarrativediscussionisnotincluded.Asalltransferstolocalcouncilsareincludedbuttheanalysisisnotasdetailedasitcould/shouldbe,answerb.seemsclosest,astransfersareincludedbutwitha'narrative'thatdoesnotincludeenoughanalysis.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofallintergovernmentaltransfersarepresented,butanarrativediscussionisnotincluded.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalTheexternalreviewers'commentsarewellreceived.Astheresearchernotes,pages20-21ofEBPdocument3(theDraft2020/21financialstatement)presentstransferstolocalcouncilsbybudgettypeandsectorinTable4,butwithoutthetransfersreceivedbyindividualcouncil.Theresponseisthereforerevisedfrom"d"to"c."

36.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentalternativedisplaysofexpenditures(suchasbygender,byage,byincome,orbyregion)toillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens,foratleastthebudgetyear?

GUIDELINES:Question36asksabout“alternativedisplays”ofexpendituresthathighlightthefinancialimpactofpoliciesondifferentgroupsofcitizens.Asdiscussedabove,expendituresaretypicallypresentedbyatleastoneofthreeclassifications—administrative,functional,andeconomicclassifications(seeQuestions1-5)—andbyindividualprogram(Question6).Inaddition,governmentscanprovidealternativedisplaystoemphasizedifferentaspectsofexpenditurepoliciesandtoshowwhobenefitsfromtheseexpenditures.

Forthepurposeofansweringthisquestion,thealternativepresentationmustdifferfromthepresentations(suchasadministrative,functional,oreconomicclassificationsorpresentationbyprogram)usedtoanswerotherquestions.Thealternativedisplaycancoverallexpendituresoronlyaportionofexpenditures.Forinstance,itcanshowhowallexpendituresaredistributedaccordingtogeographicregionoritcanshowhowselectedexpenditures(suchasthehealthbudgetortheagriculturebudget)aredistributedtodifferentregions.Butsuchageographicdisplaymustbesomethingdifferentthanthepresentationofintergovernmentaltransfersusedtoanswerquestion35.Oneexceptioniswhenacountryincludesaspecialpresentationofallpoliciesintendedtobenefitthemostimpoverishedpopulations(andisusedtoanswerQuestion52)thenthatcanbeconsideredanalternativedisplayforpurposesofansweringthisquestionaswell.Finally,brieffactsheetsshowinghowproposalsinthebudgetbenefitparticulargroupswouldbeinsufficient;onlymoredetailedpresentationswouldbeconsidered.

TheIBPBudgetBrief,“HowTransparentareGovernmentsWhenitComestoTheirBudget’sImpactonPovertyandInequality?”(https://www.internationalbudget.org/wp-content/uploads/government-transparency-of-budgets-impact-on-poverty-inequality-ibp-2019.pdf)includesadiscussionoftheimportanceofalternativedisplaysofbudgetinformationandprovidesanumberofexamples.Forinstance,

Bangladeshinits2017-18BudgetincludedadetailedsupplementaryGenderBudgetingReport,whichpresentsthespendingdedicatedtoadvancingwomenacrossvariousdepartments.(https://mof.portal.gov.bd/site/page/3bb14732-b5b1-44df-9921-efedf1496295 ).TheUK’s2017budgetincludedasupplementaryanalysisthatprovidedadistributionalanalysisofthebudgetbyhouseholdsindifferentincomegroups(seehttps://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/661465/distributional_analysis_autumn_budget_2017.pdf)SouthAfrica’s2017BudgetReviewgoesbeyondthestandardpresentationofintergovernmentaltransfers,discussingtheredistributionthatresultsfromnationalrevenueflowingtotheprovincesandmunicipalitiesandpresentingtheallocationsonapercapitabasis(seechapter6,http://www.treasury.gov.za/documents/national%20budget/2017/review/FullBR.pdf).

GUIDELINES:%20Question%2036%20asks%20about%20“alternative%20displays”%20of%20expenditures%20that%20highlight%20the%20financial%20impact%20of%20policies%20on%20different%20groups%20of%20citizens.%20As%20discussed%20above,%20expenditures%20are%20typically%20presented%20by%20at%20least%20one%20of%20three%20classifications%20—%20administrative,%20functional,%20and%20economic%20classifications%20(see%20Questions%201-5)%20—%20and%20by%20individual%20program.%20In%20addition,%20governments%20can%20provide%20alternative%20displays%20to%20emphasize%20different%20aspects%20of%20expenditure%20policies%20and%20to%20show%20who%20benefits%20from%20these%20expenditures.%20%20The%20United%20Nations%20supports%20gender-responsive%20budgeting,%20which%20can%20include%20a%20gender%20budget%20presentation,%20to%20promote%20gender%20equity%20and%20women’s%20rights.%20See:%20http://gender-financing.unwomen.org/en.%20Other%20alternative%20displays%20can%20show%20how%20expenditures%20flow%20to%20different%20regions%20of%20a%20country,%20or%20how%20expenditures%20benefit%20different%20income%20groups. %20%20For%20example,%20in%20India,%20the%20annual%20budget%20includes%20funds%20for%20the%20Scheduled%20Caste%20Sub-Plan%20(SCSP),%20a%20program%20designed%20to%20assist%20traditionally%20marginalized%20classes%20(or%20castes).%20See%20PDF%202,%20page%204,%20of%20India’s%202011%20Executive’s%20Budget%20Proposal%20(Annual%20Financial%20Statements)%20(https://docs.google.com/folderview?pli=1&id=0ByA9wmvBrAnZeVdkbjlfUDROaFU&tid=0ByA9wmvBrAnZN3ZrdzNzcS1JZzg).%20For%20an%20example%20in%20Spanish,%20see%20the%20page%20of%20Mexico’s%202014%20Executive’s%20Budget%20Proposal%20where%20funds%20specifically%20allocated%20to%20indigenous%20populations%20are%20shown%20(http://www.diputados.gob.mx/PEF2014/temas/anexos/metodologia/metodologia_indigenas.pdf).%20 %20%20For%20the%20purpose%20of%20answering%20this%20question,%20the%20alternative%20display%20can%20cover%20all%20expenditures%20or%20only%20a%20portion%20of%20expenditures.%20For%20instance,%20it%20can%20show%20how%20all%20program%20expenditures%20are%20distributed%20according%20to%20geographic%20region%20or%20it%20can%20show%20how%20selected%20expenditures%20(such%20as%20the%20health%20budget%20or%20the%20agriculture%20budget)%20are%20distributed%20to%20different%20regions. %20Similarly,%20if%20a%20country%20presents%20estimates%20of%20policies%20intended%20to%20benefit%20the%20most%20impoverished%20populations%20(see%20Question%2052)%20then%20that%20should%20be%20considered%20an%20alternative%20display%20for%20purposes%20of%20answering%20this%20question. %20%20To%20answer%20“a,”%20the%20Executive’s%20Budget%20Proposal%20or%20supporting%20documentation%20must%20include%20 at%20least%20three%20different%20presentations%20that%20illustrate%20the%20financial%20impact%20of%20policies%20on%20different%20groups%20of%20citizens%20for%20at%20least%20the%20budget%20year.%20To%20answer%20“b,”%20the%20Executive’s%20Budget%20Proposal%20or%20supporting%20documentation%20must%20include%20at%20least%20two%20different%20alternative%20displays%20of%20expenditures. %20A%20“c”%20applies%20is%20only%20one%20type%20of%20alternative%20display%20of%20expenditure%20is%20presented.%20Answer%20“d”%20applies%20if%20no%20alternative%20display%20of%20expenditure%20is%20presented

https://mof.portal.gov.bd/site/page/3bb14732-b5b1-44df-9921-efedf1496295

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/661465/distributional_analysis_autumn_budget_2017.pdf

http://www.treasury.gov.za/documents/national%20budget/2017/review/FullBR.pdf

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustincludeatleastthreedifferentpresentationsthatillustratethefinancialimpactofpoliciesondifferentgroupsofcitizensforatleastthebudgetyear.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustincludeatleasttwodifferentalternativedisplaysofexpenditures.A“c”appliesisonlyonetypeofalternativedisplayofexpenditureispresented.Answer“d”appliesifnoalternativedisplayofexpenditureispresented.

Answer:d.No,alternativedisplaysofexpendituresarenotpresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.

Source:Nosource

Comment:Nocomment



36b.BasedontheresponsetoQuestion36,selectthebox(es)belowtoidentifywhichtypesofalternativedisplaysareincludedintheExecutive’sBudgetProposal:


Source:Nosource

Comment:Nocomment



37.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesoftransferstopubliccorporationsforatleastthebudgetyear?

GUIDELINES:

Question37asksabouttransferstopubliccorporations.Itisoftenthecasethatgovernmentshaveastakeinenterprisesthatmanageresourcesthatareparticularlyrelevantforthepublicgood(suchaselectricity,water,andoil).Whilethesepubliccorporationscanoperateindependently,insomecasesthegovernmentwillprovidedirectsupportbymakingtransferstothesecorporations,includingtosubsidizecapitalinvestmentandoperatingexpenses.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringalltransferstopubliccorporationsandanarrativediscussingthepurposesofthesetransfers.Ifanarrativediscussionisnotincluded,butestimatesforalltransferstopubliccorporationsarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,transferstopubliccorporations(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“c”alsoappliesifestimatesoftransferstopubliccorporationsarepresentedasasinglelineitem.Answer“d”appliesifnoestimatesoftransferstopubliccorporationsarepresented.

Pleaseprovideinthecommentsalistofallknownpubliccorporations.

Answer:c.Yes,estimatesofsomebutnotalltransferstopubliccorporationsarepresented.

Source:Nosource

Comment:EBPdocumente3Annex3Summaryof2019/20ApprovedandRevisedBudgetand2020/21ApprovedEstimates:TransferstoSubventedOrganisations

EBPdocument5ApprovedEstimatesofExpenditureonRecurrentandCapitalBudgetfortheFinancialYear2020/2021ProgramBasedBudget(SubventedOrganisations)

Howeverthedocuementwasnotpublished

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofalltransferstopubliccorporationsarepresented,butanarrativediscussionisnotincluded.Comments:Budgetdocument3waspublishedandcontainsthefiguresinAnnex3.Howeverthereisnonarrativediscussion.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofalltransferstopubliccorporationsarepresented,alongwithanarrativediscussion.Comments:thisisproducedandpublished.https://www.finance.gov.mw/index.php/our-documents/budget-statements#https://www.finance.gov.mw/index.php/our-documents/budget-statements/category/10-budget-in-brief-2020-2021#

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalToensuremethodologicalconsistencyacrosssurveycountriesandwithMalawi'spreviousevaluation(inwhichAnnex3wasalsocited),theresponseisrevisedfrom"d"to"c."Thecitizensbudgetcitedbythegovernmentreviewercannotbeusedtorespondtothisindicator.

38.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonquasi-fiscalactivitiesforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforthequasi-fiscalactivityandtheintendedbeneficiaries.)

GUIDELINES:Question38focusesonquasi-fiscalactivities,askingwhether“core”informationrelatedtosuchactivitiesispresented.Thesecorecomponentsinclude:

Astatementofpurposeorpolicyrationaleforthequasi-fiscalactivity(i.e.,whatisthereasonforengaginginthisactivity?);Theidentificationofintendedbeneficiariesofthequasi-fiscalactivity.

Theterm“quasi-fiscalactivities”referstoabroadrangeofactivitiesthatarefiscalincharacterandcouldbecarriedoutthroughtheregularbudgetprocessbutarenot.Forexample,aquasi-fiscalactivitycouldtakeplaceif,insteadofprovidingadirectsubsidythroughthebudgetforaparticularactivity,apublicfinancialinstitutionprovidesanindirectsubsidybyofferingloansatbelow-marketratesforthatactivity.Similarly,itisaquasi-fiscalactivitywhenanenterpriseprovidesgoodsorservicesatpricesbelowcommercialratestocertainindividualsorgroupstosupportthegovernment’spolicygoals.

Theaboveexamplesarepolicychoicesthatmaybeapprovedbythegovernmentandlegislature.However,quasi-fiscalactivitiescanalsoinvolveactivitiesthatviolateorcircumventacountry’sbudgetprocesslawsorarenotsubjecttotheregularlegislativeapprovalprocessforexpenditures.Forexample,theexecutivemayissueaninformalordertoagovernmententity,suchasapubliccommercialenterprise,toprovidetheexecutivewithgoodsandservicesthatnormallywouldhavetobepurchasedwithfundingauthorizedbythelegislature.Allquasi-fiscalactivitiesshouldbedisclosedtothepublicandsubjecttopublicscrutiny.

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutquasi-fiscalactivities,includingforexample:theanticipateddurationofthequasi-fiscalactivity;aquantificationoftheactivityandtheassumptionsthatsupporttheseestimates;andadiscussionofthefiscalsignificanceandpotentialrisksassociatedwiththeactivity,includingtheimpactontheentitycarryingouttheactivity.Principle3.3.2oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml)providesexamplesofquasi-fiscalactivitiesthatcanbeconsultedasneeded.Andmoredetailsonquasi-fiscalactivitiescanbefoundintheGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoallquasi-fiscalactivitiesforat



leastthebudgetyearaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoquasi-fiscalactivitiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonquasi-fiscalactivities.

Ifquasi-fiscalactivitiesdonotrepresentasignificantprobleminyourcountry,pleasemark“e.”.”However,pleaseexercisecautioninansweringthisquestion.

Answer:d.No,informationrelatedtoquasi-fiscalactivitiesisnotpresented.

Source:Nosource

Comment:Theinformationonquasi-fiscalactivitiesisnotprovidedinthebudgetdocuments

Thebudgetdocumentsarenotpublished



39.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassets,andanestimateoftheirvalue.)

GUIDELINES:Question39focusesonfinancialassetsheldbythegovernment,askingwhether“core”informationrelatedtotheseassetsispresented.Thesecorecomponentsinclude:

Alistingofthefinancialassets;andAnestimateoftheirvalue.

Governmentsownfinancialassetssuchascash,bonds,orequities.Unlikeprivatesectorbusinesses,however,fewgovernmentsmaintainbalancesheetsthatshowthevalueoftheirassetsandliabilities.

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutfinancialassets,includingforexample:adiscussionoftheirpurpose;historicalinformationondefaults;differencesbetweenreportedvaluesandmarketvalues;andasummaryoffinancialassetsaspartofthegovernment’sbalancesheet.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearallofthecoreinformationrelatedtoallfinancialassetsheldbythegovernmentaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtofinancialassetsispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonfinancialassetsheldbythegovernment.

Answer:d.No,informationrelatedtofinancialassetsisnotpresented.

Source:Nosource

Comment:Thebudgetsdocumentationpresentinformationonfinancialassetsheldbythegovernment

PeerReviewerOpinion:AgreeComments:ThebudgetsdocumentationDONOTappeartopresentinformationonfinancialassetsheldbythegovernment


40.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonnonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassetsbycategory.)

GUIDELINES:Question40focusesonnonfinancialassetsheldbythegovernment,askingwhether“core”informationrelatedtotheseassetsispresented.Thecoreinformationisalistingofnonfinancialassets,groupedbythetype(orcategory)ofasset.

Nonfinancialassetsarethingsofvaluethatthegovernmentownsorcontrols(excludingfinancialassets)suchasland,buildings,andmachinery.Thevaluationofpublicnonfinancialassetscanbeproblematic,particularlyincaseswheretheassetisnottypicallyavailableontheopenmarket(suchasagovernmentmonument).Inthesecases,itisconsideredacceptabletoprovidesummaryinformationinbudgetdocumentsfromacountry’sregisterofassets.But,insomecases,governmentsareabletovaluetheirnonfinancialassets;somepresentasummaryofnonfinancialassetsaspartoftheirbalancesheets.ForanexampleofhownonfinancialassetsarepresentedinoneofthemanysupportingdocumentstotheNewZealandExecutive’sBudgetProposal,seetheForecastFinancialStatement2011,NotestotheFinancialStatements(Continued),Note14,accessiblehere:https://treasury.govt.nz/sites/default/files/2011-05/befu11-pt6of8.pdf.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearalistingbycategoryofallnonfinancialassetsheldbythegovernmentaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtononfinancialassetsispresented,butsomenonfinancialassetsarenotincluded.Answer“d”appliesifnoinformationispresentedonnonfinancialassetsheldbythegovernment.

Answer:d.No,informationrelatedtononfinancialassetsisnotpresented.

Source:Nosource

Comment:Thebudgetdocumentationsdonotpresentinformationonnonfinancialassetsheldbythegovernment



41.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditurearrearsforatleastthebudgetyear?

GUIDELINES:Question41asksaboutestimatesofexpenditurearrears,whicharisewhengovernmenthasenteredintoacommitmenttospendfundsbuthasnotmadethepaymentwhenitisdue.(Formoreinformationseesections3.49-3.50oftheIMF’sGFSManual2001,http://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf(page29)).Thoughequivalenttoborrowing,thisliabilityisoftennotrecordedinthebudget,makingitdifficulttoassessfullyagovernment’sfinancialposition.Moreover,theobligationtorepaythisdebtaffectsthegovernment’sabilitytopayforotheractivities.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringallexpenditurearrearsandanarrativediscussingthearrears.Ifanarrativediscussionisnotincluded,butestimatesforallexpenditurearrearsarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,expenditurearrears(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoestimatesofexpenditurearrearsarepresented.Answer“d”alsoappliesifinformationisonlyavailableforthechangesinarrears,andnotthestockorbalanceofarrears.

Ifexpenditurearrearsdonotrepresentasignificantprobleminyourcountry,pleasemark“e.”However,pleaseexercisecautioninansweringthisquestion.Publicexpendituremanagementlawsandregulationsoftenwillallowforreasonabledelays,perhaps30or60days,intheroutinepaymentofinvoicesdue.Expenditurearrearsimpactingasmallpercentageofexpenditurethatareduetocontractualdisputesshouldnotbeconsideredasignificantproblemforthepurposeofansweringthisquestion.

https://treasury.govt.nz/sites/default/files/2011-05/befu11-pt6of8.pdf

http://www.imf.org/external/pubs/ft/gfs/manual/pdf/all.pdf

Answer:c.Yes,estimatesofsomebutnotallexpenditurearrearsarepresented.

Source:Nosource

Comment:Thebudgetdocumentation3presentestimatesofexpenditurearrearsbutthenarrativedoesnotcoverallcasesofarrears.

Howeverthedocumentwasnotpresented

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofallexpenditurearrearsarepresented,butanarrativediscussionisnotincluded.Comments:Budgetdocument3waspublished


IBPCommentThepeerreviewer'scommentiswellnoted.TheDraft2020/21FinancialStatementisconsideredpubliclyavailable(pleaseseethe"IBPStaff"commentatindicatorEBP-2);however,informationonexpenditurearrearsforFY2020-21islimited(seepages17,23).Theresponseisthereforerevisedfrom"d"to"c."

42.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationoncontingentliabilities,suchasgovernmentloanguaranteesorinsuranceprograms,foratleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachcontingentliability;thenewguaranteesorinsurancecommitmentsproposedforthebudgetyear;andthetotalamountofoutstandingguaranteesorinsurancecommitments(thegrossexposure)attheendofthebudgetyear.)

GUIDELINES:

Question42focusesoncontingentliabilities,askingwhether“core”informationrelatedtotheseliabilitiesispresented.Thesecorecomponentsinclude:

astatementofpurposeorpolicyrationaleforeachcontingentliability;thenewcontingentliabilitiesforthebudgetyear,suchasnewguaranteesorinsurancecommitmentsproposedforthebudgetyear;andthetotalamountofoutstandingguaranteesorinsurancecommitmentsattheendofthebudgetyear.Thisreflectsthegrossexposureofthegovernmentinthecasethatallguaranteesorcommitmentscomedue(eventhoughthatmaybeunlikelytooccur).

Contingentliabilitiesarerecognizedunderacashaccountingmethodonlywhenthecontingenteventoccursandthepaymentismade.Anexampleofsuchliabilitiesisthecaseofloansguaranteedbythecentralgovernment,whichcanincludeloanstostate-ownedbanksandotherstate-ownedcommercialenterprises,subnationalgovernments,orprivateenterprises.Undersuchguarantees,governmentwillonlymakeapaymentiftheborrowerdefaults.Thusakeyissueformakingquantitativeestimatesoftheseliabilitiesisassessingthelikelihoodofthecontingencyoccurring.

Inthebudget,accordingtotheOECD,“[w]herefeasible,thetotalamountofcontingentliabilitiesshouldbedisclosedandclassifiedbymajorcategoryreflectingtheirnature;historicalinformationondefaultsforeachcategoryshouldbedisclosedwhereavailable.Incaseswherecontingentliabilitiescannotbequantified,theyshouldbelistedanddescribed.”

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutcontingentliabilities,includingforexample:historicaldefaultratesforeachprogram,andlikelydefaultratesinthefuture;themaximumguaranteethatisauthorizedbylaw;anyspecialfinancingassociatedwiththeguarantee(e.g.,whetherfeesarecharged,whetherareservefundexistsforthepurposeofpayingoffguarantees,etc.);thedurationofeachguarantee;andanestimateofthefiscalsignificanceandpotentialrisksassociatedwiththeguarantees.

Formoredetailsoncontingentliabilities,seeGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf)andpage59(Box11)andPrinciple3.2.3oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearallofthecoreinformationrelatedtocontingentliabilitiesaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtocontingentliabilitiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedoncontingentliabilities.



Answer:d.No,informationrelatedtocontingentliabilitiesisnotpresented.

Source:Nosource

Comment:Thebudgetdocumentationdoesnotpresentinformationoncontingentliabilities,suchasgovernmentloanguaranteesorinsuranceprograms.



43.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentprojectionsthatassessthegovernment’sfutureliabilitiesandthesustainabilityofitsfinancesoverthelongerterm?

(Thecoreinformationmustcoveraperiodofatleast10yearsandincludethemacroeconomicanddemographicassumptionsusedandadiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.)

GUIDELINES:

Question43focusesongovernment’sfutureliabilitiesandthesustainabilityofitsfinancesoverthelonger-term,askingwhether“core”informationrelatedtotheseissuesispresented.Thesecorecomponentsmustinclude:

Projectionsthatcoveraperiodofatleast10years.Themacroeconomicanddemographicassumptionsusedinmakingtheprojections.Adiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.Goodpublicfinancialmanagementcallsforbudgetstoincludefiscalsustainabilityanalyses.

TheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml)recommendsthatgovernmentsregularlypublishtheprojectedevolutionofthepublicfinancesoverthelongerterm(seePrinciple3.1.3.).Futureliabilitiesareaparticularlyimportantelementwhenassessingthesustainabilityofpublicfinancesoverthelongterm.Futureliabilitiesaretheresultofgovernmentcommitmentsthat,unlikecontingentliabilities,arevirtuallycertaintooccuratsomefuturepointandresultinanexpenditure.Atypicalexampleconsistsofgovernmentobligationstopaypensionbenefitsorcoverhealthcarecostsoffutureretirees.Underacashaccountingsystem,onlycurrentpaymentsassociatedwithsuchobligationsarerecognizedinthebudget.Tocapturethefutureimpactonthebudgetoftheseliabilities,aseparatestatementisrequired.

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutthesustainabilityoftheirfinances,includingforexample:projectionsthatcover20or30years;multiplescenarioswithdifferentsetsofassumptions;assumptionsaboutotherfactors(suchasthedepletionofnaturalresources)thatgobeyondjustthecoremacroeconomicanddemographicdata;andadetailedpresentationofparticularprogramsthathavelongtimehorizons,suchascivilservicepensions.

Formoredetailsonfutureliabilities,seeGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtofutureliabilitiesandthesustainabilityofgovernmentfinancesoverthelongertermaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtofutureliabilitiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonfutureliabilitiesandthesustainabilityofgovernment’sfinances

Answer:d.No,informationrelatedtofutureliabilitiesandthesustainabilityoffinancesoverthelongertermisnotpresented.

Source:Nosource

Comment:Thebudgetdocumentationdoesnotpresentprojectionsthatassessthegovernment’sfutureliabilitiesandthesustainabilityofitsfinancesoverthelongerterm





44.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofthesourcesofdonorassistance,bothfinancialandin-kind,foratleastthebudgetyear?

GUIDELINES:Question44asksaboutestimatesofdonorassistance,bothfinancialandin-kindassistance.Suchassistanceisconsiderednon-taxrevenue,andthesourcesofthisassistanceshouldbeexplicitlyidentified.Intermsofin-kindassistance,theconcernisprimarilywiththeprovisionofgoods(particularlythoseforwhichthereisamarketthatwouldallowgoodsreceivedasin-kindaidtobesold,therebyconvertingthemintocash)ratherthanwithin-kindaidlikeadvisorsfromadonorcountryprovidingtechnicalassistance.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringalldonorassistanceandanarrativediscussingtheassistance.Ifanarrativediscussionisnotincluded,butestimatesforalldonorassistancearepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,donorassistance(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“c”alsoappliesifthesourcesofdonorassistancearenotpresented,butthetotalamountofdonorassistanceispresentedasasinglelineitem.Answer“d”appliesifnoestimatesofdonorassistancearepresented.Selectanswer“e”ifyourcountrydoesnotreceivedonorassistance.

Answer:c.Yes,estimatesofsomebutnotallsourcesofdonorassistancearepresented.

Source:Nosource

Comment:EBPdocuments3and5(ProgramBasedBudget)presenttheestimatesofthesourcesofdonorassistance,bothfinancialandin-kind.

Howeverthedocumentswerenotpresented

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimatesofsomebutnotallsourcesofdonorassistancearepresented.Comments:Budgetdocument3waspublishedandgivessomebutnotallsources.Forexample,Annex4givessourcesforallforeignfinanceddevelopmentprojects(describedaspart1).

GovernmentReviewerOpinion:AgreeComments:reuploadedlateduetowebsitechallenges

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)providesestimatedFY2020-21figuresforsomedonorsupportinAnnex8onpages80-89.Theresponseisthereforerevisedfrom"d"to"c."

45.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationontaxexpendituresforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachtaxexpenditure,theintendedbeneficiaries,andanestimateoftherevenueforegone.)

GUIDELINES:Question45focusesontaxexpenditures,askingwhether“core”informationrelatedtothesetaxpreferencesispresented.Thesecorecomponentsmustincludeforbothnewandexistingtaxexpenditures:

astatementofpurposeorpolicyrationale;

astatementofpurposeorpolicyrationale;alistingoftheintendedbeneficiaries;andanestimateoftherevenueforegone.

Taxexpendituresariseasaresultofexceptionsorotherpreferencesinthetaxcodeprovidedforspecifiedentities,individuals,oractivities.Taxexpendituresoftenhavethesameimpactonpublicpolicyandbudgetsasprovidingdirectsubsidies,benefits,orgoodsandservices.Forexample,encouragingacompanytoengageinmoreresearchthroughaspecialtaxbreakcanhavethesameeffectassubsidizingitdirectlythroughtheexpendituresideofthebudget,asitstillconstitutesacostintermsofforegonerevenues.However,expenditureitemsthatrequireannualauthorizationarelikelytoreceivemorescrutinythantaxbreaksthatareapermanentfeatureofthetaxcode.

Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationabouttaxexpenditures,includingforexample:theintendedbeneficiariesbysectorandincomeclass(distributionalimpact);astatementoftheestimatingassumptions,includingthedefinitionofthebenchmarkagainstwhichtheforegonerevenueismeasured;andadiscussionoftaxexpendituresaspartofageneraldiscussionofexpendituresforthoseprogramareasthatreceivebothtypesofgovernmentsupport(inordertobetterinformpolicychoices).Formoredetailsontaxexpenditures,seeGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf)andPrinciple1.1.4oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresent,foratleastthebudgetyear,allofthecoreinformationrelatedtotaxexpendituresaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtotaxexpendituresispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedontaxexpenditures.

Answer:d.No,informationrelatedtotaxexpendituresisnotpresented.

Source:Nosource

Comment:Thebudgetdocumentsdonotpresentinformationontaxexpenditures



46.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofearmarkedrevenuesforatleastthebudgetyear?

GUIDELINES:Question46asksaboutestimatesofearmarkedrevenues,whicharerevenuesthatmayonlybeusedforaspecificpurpose(forexample,revenuesfromataxonfuelthatcanonlybeusedforbuildingroads).Thisinformationisimportantindeterminingwhichrevenuesareavailabletofundthegovernment’sgeneralexpenses,andwhichrevenuesarereservedforparticularpurposes.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringallearmarkedrevenuesandanarrativediscussingtheearmarks.Ifanarrativediscussionisnotincluded,butestimatesforallearmarkedrevenuesarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,earmarkedrevenues(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoestimatesofearmarkedrevenuesarepresented.An“e”responseappliesifrevenueisnotearmarkedorthepracticeisdisallowedbylaworregulation.

Answer:d.No,estimatesofearmarkedrevenuesarenotpresented.

Source:Nosource

Comment:Thebudgetdocument3table4presentestimatesofearmarkedrevenues




PeerReviewerOpinion:AgreeComments:Budgetdocument3waspublishedbudgetdoesnotcontainearmarkedrevenues,suchastheroadfundlevy.


IBPCommentWhiledocument3oftheEBPispubliclyavailable(seeEBP-2),table4detailsintergovernmentaltransferstolocalcouncils.Theexistingresponseof"d"ismaintained.

47.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonhowtheproposedbudget(bothnewproposalsandexistingpolicies)islinkedtogovernment’spolicygoalsforthebudgetyear?

GUIDELINES:Questions47and48askaboutinformationthatshowshowthebudget(bothnewproposalsandexistingpolicies)islinkedtothegovernment’spolicygoals.Thebudgetistheexecutive’smainpolicydocument,theculminationoftheexecutive’splanningandbudgetingprocesses.Therefore,itshouldincludeacleardescriptionofthelinkbetweenpolicygoalsandthebudget—thatis,anexplicitexplanationofhowthegovernment’spolicygoalsarereflectedinitsbudgetchoices.Foranexampleofadiscussionofagovernment’spolicygoalsinthebudget,seepages13-18ofNewZealand’s2011StatementofIntent(http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16),oneofthemanydocumentssupportingitsbudget.

Insomecountriesthegovernmentpreparesstrategic/developmentplans.Theseplansincludeallthepoliciesthegovernmentisplanningtoimplementforthebudgetyearandveryoftencoveramulti-yearperspective.Insomecases,theseplansdonotmatchthebudgetdocumentation,anditispossiblethattheyarecompletelydisconnectedfromtheExecutive’sBudgetProposal.Sothequestionisexaminingwhethergovernmentpolicyplansare“translated”intorevenueandexpenditurefiguresintheactualbudgetdocuments.

Question47asksabouttheinformationcoveringthebudgetyear,andQuestion48asksabouttheperiodatleasttwoyearsbeyondthebudgetyear.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowthebudgetislinkedtogovernment’spolicygoalsforthebudgetyear(forQuestion47)orforamulti-yearperiodbeyondthebudgetyear(forQuestion48)andanarrativediscussionofhowthesepolicygoalsarereflectedinthebudget.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowhowthebudgetislinkedtogovernment’spolicygoals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowhowthebudgetislinkedtosome,butnotall,ofthegovernment’spolicygoals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedonhowthebudgetislinkedtogovernment’spolicygoals.

Answer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforthebudgetyearispresented.

Source:Nosource

Comment:Thebudgetdocument3pages22to24andtable5presentinformationonhowtheproposedbudget(bothnewproposalsandexistingpolicies)islinkedtotheMalawiGrowthandDevelopmentStrategyIII(MGDS)whichisthemainpolicydocumentthatguidestheGovernmentresourceallocationasitstrivesinshiftingthecountrytoaproductive,competitiveandresilientnation.


PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforthebudgetyearispresented.Comments:Budgetdocument3waspublishedandtable5doeslinktotheMGDS,butitisverysummarisedandappearslargelyasjustfunctionalclassification.

GovernmentReviewerOpinion:AgreeComments:websiteissuesmadeusreuploadthedocumentslater

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThepeerreviewer'scommentiswellnoted.EBPdocument3(theDraft2020/21FinancialStatement)doesprovideinformationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforthebudgetyear2020-21(seepages22-24).Theresponseisthereforerevisedfrom"d"to"c."

http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16

48.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonhowtheproposedbudget(bothnewproposalsandexistingpolicies)islinkedtogovernment’spolicygoalsforamulti-yearperiod(foratleasttwoyearsbeyondthebudgetyear)?

GUIDELINES:Questions47and48askaboutinformationthatshowshowthebudget(bothnewproposalsandexistingpolicies)islinkedtothegovernment’spolicygoals.Thebudgetistheexecutive’smainpolicydocument,theculminationoftheexecutive’splanningandbudgetingprocesses.Therefore,itshouldincludeacleardescriptionofthelinkbetweenpolicygoalsandthebudget—thatis,anexplicitexplanationofhowthegovernment’spolicygoalsarereflectedinitsbudgetchoices.Foranexampleofadiscussionofagovernment’spolicygoalsinthebudget,seepages13-18ofNewZealand’s2011StatementofIntent(http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16),oneofthemanydocumentssupportingitsbudget.

Insomecountriesthegovernmentpreparesstrategic/developmentplans.Theseplansincludeallthepoliciesthegovernmentisplanningtoimplementforthebudgetyearandveryoftencoveramulti-yearperspective.Insomecases,theseplansdonotmatchthebudgetdocumentation,anditispossiblethattheyarecompletelydisconnectedfromtheExecutive’sBudgetProposal.Sothequestionisexaminingwhethergovernmentpolicyplansare“translated”intorevenueandexpenditurefiguresintheactualbudgetdocuments.

Question47asksabouttheinformationcoveringthebudgetyear,andQuestion48asksabouttheperiodatleasttwoyearsbeyondthebudgetyear.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowthebudgetislinkedtogovernment’spolicygoalsforthebudgetyear(forQuestion47)orforamulti-yearperiodbeyondthebudgetyear(forQuestion48)andanarrativediscussionofhowthesepolicygoalsarereflectedinthebudget.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowhowthebudgetislinkedtogovernment’spolicygoals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowhowthebudgetislinkedtosome,butnotall,ofthegovernment’spolicygoals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedonhowthebudgetislinkedtogovernment’spolicygoals.

Answer:d.No,informationonthelinkbetweenthebudgetandthegovernment’sstatedpolicygoalsforamulti-yearperiodisnotpresented.

Source:Nosource

Comment:Thebudgetdocument3pages22to24andtable5presentinformationonhowtheproposedbudget(bothnewproposalsandexistingpolicies)islinkedtotheMalawiGrowthandDevelopmentStrategyIII(MGDS)whichisthemainpolicydocumentthatguidestheGovernmentresourceallocationasitstrivesinshiftingthecountrytoaproductive,competitiveandresilientnation.


PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforamulti-yearperiodispresented.Comments:Budgetdocument3waspublishedandtable5hasamulti-yearperiod.


IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalThecommentsfromtheresearcherandpeerreviewerarewellnoted.However,Table5inEBPdocument3(theDraft2020/21FinancialStatement)onlyprovidesfiguresforBY-1(2019-20)andthecurrentfiscalyear(2020-21).Theexistingresponseof"d"isthereforemaintained.

49.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataoninputstobeacquiredforatleastthebudgetyear?

GUIDELINES:Question49asksabouttheavailabilityofnonfinancialdataoninputsforthebudgetyear.(NonfinancialdataonoutputsandoutcomesareaddressedinQuestion50.)

Thebudgetshoulddisclosenotonlytheamountofmoneythatisbeingallocatedonaprogrambutalsoanyinformationneededtoanalyzethatexpenditure.Nonfinancialdataandperformancetargetsassociatedwithbudgetproposalsareusedtoassessthesuccessofagivenpolicy.Forexample,evenwhen

http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16

allocatedfundsarespentaccordingtoplan,thereremainsthequestionofwhetherthepolicydeliveredtheresultsthatitaimedtoachieve.

Nonfinancialdatacanincludeinformationon:

Inputs-Thesearetheresourcesassignedtoachieveresults.Forexample,inregardstoeducation,nonfinancialdataoninputscouldincludethenumberofbookstobeprovidedtoeachschoolorthematerialstobeusedtobuildorrefurbishaschool.Outputs-Theseareproductsandservicesdeliveredasaresultofinputs.Forexample,thenumberofpupilstaughteveryyear;thenumberofchildrenthatreceivedvaccines;orthenumberofbeneficiariesofasocialsecurityprogram.Outcomes-Thesearetheintendedimpactorpolicygoalsachieved.Forexample,anincreaseinliteracyratesamongchildrenunder10,orareductioninratesofmaternalmortality.

Inaddition,governmentsthatsetperformancetargetsmustusenonfinancialdataforoutputsandoutcomestodetermineifthesetargetshavebeenmet.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresent,foratleastthebudgetyear,nonfinancialdataoninputsforeachindividualprogramwithinalladministrativeunits(ministries,departments,andagencies).Itisalsoacceptableifnonfinancialdataoninputsforeachindividualprogramisorganizedbyfunctions.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentnonfinancialdataoninputsforalladministrativeunitsorallfunctions,butnotforeachindividualprogram(orevenforanyprograms)withinthoseadministrativeunitsorfunctions.A“c”responseappliesifnonfinancialdataoninputsarepresentedonlyforsomeprogramsand/orsomeadministrativeunitsorsomefunctions.Answer“d”appliesifnononfinancialdataoninputsispresented.

Answer:d.No,nonfinancialdataoninputsarenotpresented.

Source:Nosource

Comment:Thebudgetdocument5presentnonfinancialProgramBasedBudgetdataoninputstobeacquired

PeerReviewerOpinion:AgreeComments:Budgetdocument5wasnotpublished


50.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataonresults(intermsofoutputsoroutcomes)foratleastthebudgetyear?

GUIDELINES:Question50asksabouttheavailabilityofnonfinancialdataonresultsforthebudgetyear.Nonfinancialdataonresultscanincludedataonbothoutputsandoutcomes,butnotoninputs(whichareaddressedinQuestion49).Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresent,foratleastthebudgetyear,nonfinancialdataonresultsforeachindividualprogramwithinalladministrativeunits(ministries,departments,andagencies).Itisalsoacceptableifnonfinancialdataonresultsforeachindividualprogramisorganizedbyfunctionalclassification.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentnonfinancialdataonresultsforalladministrativeunitsorallfunctionalclassifications,butnotforeachindividualprogram(orevenforanyprograms)withinthoseadministrativeunitsorfunctions.A“c”responseappliesifnonfinancialdataonresultsarepresentedonlyforsomeprogramsand/orsomeadministrativeunitsorsomefunctions.Answer“d”appliesifnononfinancialdataonresultsispresented.

Answer:d.No,nonfinancialdataonresultsarenotpresented.

Source:Nosource

Comment:Thebudgetdocument5thePBBpresentnonfinancialdataonresultsintermsofoutputsoroutcomes.


PeerReviewer

Opinion:Agree


51.AreperformancetargetsassignedtononfinancialdataonresultsintheExecutive’sBudgetProposaloranysupportingbudgetdocumentation?

GUIDELINES:Question51asksaboutperformancetargetsassignedtononfinancialdataonresultsforthebudgetyear.Thequestionappliestothosenonfinancialresultsshowninthebudget,andthatwereidentifiedforpurposesofQuestion50.

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustassignperformancetargetstoallnonfinancialdataonresultsshowninthebudgetforatleastthebudgetyear.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustassignperformancetargetstoamajority(butnotall)ofthenonfinancialdataonresultsshowninthebudget.A“c”responseappliesperformancetargetsareassignedonlytolessthanhalfofthenonfinancialdataonresults.Answer“d”appliesifnoperformancetargetsareassignedtononfinancialdataonresultsshowninthebudget,orthebudgetdoesnotpresentnonfinancialresults.

Answer:d.No,performancetargetsarenotassignedtononfinancialdataonresults,orthebudgetdoesnotpresentnonfinancialdataonresults.

Source:Nosource

Comment:Thebudgetdocument5thePBBpresentnonfinancialdataonresults

Howeverthedocumentisnotpublished



52.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofpolicies(bothnewproposalsandexistingpolicies)thatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsinatleastthebudgetyear?

GUIDELINES:Question52askswhetherthebudgethighlightpolicies,bothnewandexisting,thatbenefitthepoorestsegmentsofsociety.Thisquestionisintendedtoassessonlythoseprogramsthatdirectlyaddresstheimmediateneedsofthepoor,suchasthroughcashassistanceprogramsortheprovisionofhousing,ratherthanindirectly,suchasthroughastrongernationaldefense.Thisinformationisofparticularinteresttothoseseekingtobolstergovernment’scommitmenttoanti-povertyefforts.Forpurposesofansweringthisquestion,adepartmentalbudget(suchfortheDepartmentofSocialWelfare)wouldnotbeconsideredacceptable.Ingeneral,thisquestionisaskingwhethertheEBPincludesaspecialpresentationthatpullstogetherestimatesofalltherelevantpoliciesinoneplace.However,ifthecountryuses“programbudgeting,”whereprogramsarepresentedasexpenditurecategorieswithspecificandidentifiedobjectives,anditidentifiesanti-povertyprogramswithineachadministrativeunit,thenthatisalsoacceptableforthisquestion.

TheIBPBudgetBrief,“HowTransparentareGovernmentsWhenitComestoTheirBudget’sImpactonPovertyandInequality?”(https://www.internationalbudget.org/wp-content/uploads/government-transparency-of-budgets-impact-on-poverty-inequality-ibp-2019.pdf)includesadiscussionofcountriesthathaveprovidedinformationonhowitspoliciesaffectthepoor.

Forinstance,Pakistanprovidesadetailedbreakdownofpro-poorexpenditureaspartofits2017-18budgetproposal.Inonedocument,thegovernmentsetsoutpolicypriorities,expectedoutputs,andestimatesofpastandfuturespendingforseveralprogramsaimedatpovertyalleviation.Anothersupportingdocumentprovidesacomprehensiveoverviewofongoingpolicies,includingachapteronsocialsafetynets,coveringbothfinancialandperformanceinformationofpovertyalleviationschemesoveraperiodofeightyears.(http://www.finance.gov.pk/budget/mtbf_2018_21.pdfandhttp://www.finance.gov.pk/survey_1718.html).

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustforatleastthebudgetyearbothpresentestimatescoveringallpoliciesthatareintendedtobenefitthemostimpoverishedpopulationsandincludeanarrativediscussionthatspecificallyaddressesthesepolicies.(Forcountriesusingprogrambudgetingthatbreaksoutindividualanti-povertyprograms,thereshouldbeaseparatenarrativeassociatedwitheachsuchprogram.)Answer“b”ifanarrativediscussionisnotincluded,butestimatesforallpoliciesthatareintendedtobenefitthemostimpoverishedpopulationsarepresented.Answer“c”ifthepresentationincludesestimatescoveringonlysome,butnotall,policiesthatareintendedtobenefitthemostimpoverishedpopulations(regardlessof

https://www.internationalbudget.org/wp-content/uploads/government-transparency-of-budgets-impact-on-poverty-inequality-ibp-2019.pdf

http://www.finance.gov.pk/budget/mtbf_2018_21.pdf

http://www.finance.gov.pk/survey_1718.html

whetheritalsoincludesanarrativediscussion).Answer“d”ifnoestimatesofpoliciesthatareintendedtobenefitthemostimpoverishedpopulationsarepresented.

Answer:c.Yes,estimatesofsomebutnotallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented.

Source:Nosource

Comment:Thebudgetdocument3presentestimatesofpolicies(bothnewproposalsandexistingpolicies)thatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsie,thebudgetestimatesincludedthenewAgriculturalInputProgramtargetingover4millionmostvulnerablefarmfamilies.


PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimatesofsomebutnotallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented.Comments:Budgetdocument3waspublished

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented,alongwithanarrativediscussion.Comments:Thecitizenbudgethasasegmentthatdiscussesareasofthebudgetthatwilldirectlybenefitthecitizen.

IBPCommentDraft2020/21FinancialStatement:https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=97:draft-financial-statement-2020-21-9-9-20-finalEBPdocument3(theDraft2020/21FinancialStatement)provideslimitedfiguresonpoliciesintendedtodirectlybenefitMalawi'smostimpoverishedpopulations-forexample,"MalawiSocialSupportforResilientLivelihoods"onpage53.Theresponseisthereforerevisedfrom"d"to"c."

53.DoestheexecutivereleasetothepublicitstimetableforformulatingtheExecutive’sBudgetProposal(thatis,adocumentsettingdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation)?

GUIDELINES:Question53asksaboutthebudgettimetable.Aninternaltimetableisparticularlyimportantfortheexecutive’smanagementofthebudgetpreparationprocess,inordertoensurethattheexecutiveaccountsfortheviewsofthedifferentdepartmentsandagenciesintheproposedbudget.Thetimetablewould,forinstance,setdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation.Sothatcivilsocietyisawareofthevariousstepsinthebudgetformulationprocess,andwhenopportunitiesmayexisttoengagetheexecutive,itisessentialthatthistimetablebemadeavailabletothepublic.

Toanswer“a,”theexecutivemustprepareadetailedbudgettimetableandreleaseittothepublic.A“b”answerappliesifthetimetableismadepublic,butsomedetailsarenotincluded.A“c”responseappliesifthetimetableismadepublic,butmanyimportantdetailsareexcluded,reducingitsvalueforthoseoutsidegovernment.Answer“d”appliesifnotimetableismadeavailabletothepublic.AslongasatimetableforformulatingtheExecutive’sBudgetProposalisreleased,answer“a,”“b,”or“c”maybeselected,eveniftheExecutive’sBudgetProposalisnotmadepubliclyavailable.

Answer:d.No,atimetableisnotissuedtothepublic.

Source:Nosource

Comment:TheMinistryoffinancedidnotpublishtheCalendaronitswebsite



54.DoesthePre-BudgetStatementpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)

GUIDELINES:

Question54focusesonthemacroeconomicforecastthatunderliesthePre-BudgetStatement,askingwhether“core”informationrelatedtotheeconomicassumptionsispresented.Thesecorecomponentsincludeadiscussionoftheeconomicoutlookaswellasestimatesofthefollowing:

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

Beyondthesecoreelements,somegovernmentsalsoprovideadditionalinformationrelatedtotheeconomicoutlook,includingforinstance:short-andlong-terminterestrates;therateofemploymentandunemployment;GDPdeflator;priceofoilandothercommodities;currentaccount;exchangerate;andcompositionofGDPgrowth.

Toanswer“a,”thePre-BudgetStatementmustpresentallofthecoreinformationrelatedtothemacroeconomicforecastaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”thePre-BudgetStatementmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothemacroeconomicforecastispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthemacroeconomicforecastispresented.

Answer:d.No,informationrelatedtothemacroeconomicforecastisnotpresented.

Source:Nosource

Comment:ThePre-BudgetStatementwasnotpubliclypublished


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthemacroeconomicforecast.Comments:published

55.DoesthePre-BudgetStatementpresentinformationonthegovernment’sexpenditurepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofexpenditurepoliciesandprioritiesandanestimateoftotalexpenditures.)

GUIDELINES:

Question55focusesonthegovernment’sexpenditurepoliciesandprioritiesinthePre-BudgetStatement,askingwhether“core”informationrelatedtothesepoliciesispresented.Thesecorecomponentsinclude:

adiscussionofexpenditurepoliciesandpriorities;andanestimateoftotalexpenditures.

AlthoughaPre-BudgetStatementisunlikelytoincludedetailedprogrammaticproposals(suchdetailedinformationistypicallyonlypresentedinthebudget

itself),itshouldincludeadiscussionofbroadpolicyprioritiesandaprojectionofatleasttotalexpendituresassociatedwiththesepoliciesforthebudgetyear.ThePre-BudgetStatementcanincludesomedetail,forinstance,estimatesprovidedbyanyofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications.

Toanswer“a,”thePre-BudgetStatementmustpresentfortheupcomingbudgetyearallofthecoreinformationrelatedtothegovernment’sexpenditurepoliciesandprioritiesaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”thePre-BudgetStatementmustpresentallofthecorecomponentsnotedabovefortheupcomingbudgetyear.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothegovernment’sexpenditurepoliciesandprioritiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthegovernment’sexpenditurepoliciesandprioritiesispresented.

Answer:d.No,informationrelatedtothegovernment’sexpenditurepoliciesandprioritiesisnotpresented.

Source:Nosource

Comment:ThePre-BudgetStatementfor2020/21wasnotpubliclypublished


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthegovernment’sexpenditurepoliciesandpriorities.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

56.DoesthePre-BudgetStatementpresentinformationonthegovernment’srevenuepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofrevenuepoliciesandprioritiesandanestimateoftotalrevenues.)

GUIDELINES:Question56focusesonthegovernment’srevenuepoliciesandprioritiesinthePre-BudgetStatement,askingwhether“core”informationrelatedtothesepoliciesispresented.Thesecorecomponentsinclude:

adiscussionofrevenuepoliciesandpriorities;andanestimateoftotalrevenue.

AlthoughaPre-BudgetStatementisunlikelytoincludedetailedrevenueproposals,itshouldincludeadiscussionofbroadpolicyprioritiesandaprojectionofatleastthetotalrevenueassociatedwiththesepoliciesforthebudgetyear.ThePre-BudgetStatementcanalsoincludemoredetail,forinstance,withestimatesprovidedbyrevenuecategory—taxandnon-tax—orsomeofthemajorindividualsourcesofrevenue,suchastheValueAddedTaxortheincometax.

Toanswer“a,”thePre-BudgetStatementmustpresentfortheupcomingbudgetyearallofthecoreinformationrelatedtothegovernment’srevenuepoliciesandprioritiesaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”thePre-BudgetStatementmustpresentallofthecorecomponentsnotedabovefortheupcomingbudgetyear.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothegovernment’srevenuepoliciesandprioritiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthegovernment’srevenuepoliciesandprioritiesispresented.

Answer:d.No,informationrelatedtothegovernment’srevenuepoliciesandprioritiesisnotpresented.

Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthegovernment’srevenuepoliciesandpriorities.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

57.DoesPre-BudgetStatementpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question57askswhetherthePre-BudgetStatementincludesthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingneededintheupcomingbudgetyear;

·thecentralgovernment’stotaldebtburdenattheendoftheupcomingbudgetyear;and

·theinterestpaymentsontheoutstandingdebtfortheupcomingbudgetyear.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizens,banks,andbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.



Toanswer“a,”thePre-BudgetStatementmustpresentallthreeestimatesofborrowinganddebtforatleasttheupcomingbudgetyear.Fora“b”answer,thePre-BudgetStatementmustpresenttwoofthosethreeestimates.Fora“c”answer,thePBSmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedinthePBS.

Answer:d.No,noneofthethreeestimatesrelatedtogovernmentborrowinganddebtarenotpresented.

Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

58.DoesthePre-BudgetStatementpresentestimatesoftotalexpendituresforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)?

GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.

Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.

Answer:b.No,multi-yearexpenditureestimatesarenotpresented.

Source:Nosource




59.DoestheEnactedBudgetpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question59asksifexpenditureestimatesintheEnactedBudgetarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

Toanswer“a,”theEnactedBudgetmustpresentexpenditureestimatesbyallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesmustbepresentedbytwoofthethreeclassifications.A“c”answerappliesifexpenditureestimatesarepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesarenotpresentedbyanyofthethreeclassifications.

Answer:d.No,theEnactedBudgetdoesnotpresentexpenditureestimatesbyanyexpenditureclassification.

Source:NoSource

Comment:TheEnactedBudgetfor2020/21wasnotpubliclypublished


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsexpenditureestimatesbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#

59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:


Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeclassificationEconomicclassificationFunctionalclassification

60.DoestheEnactedBudgetpresentexpenditureestimatesforindividualprograms?

GUIDELINES:Question60asksifexpenditureestimatesintheEnactedBudgetarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.


Toanswer“a,”theEnactedBudgetmustpresentallprograms,whichaccountforallexpenditures,inthebudgetyear.Toanswer“b,”theEnactedBudgetmustpresentexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesiftheEnactedBudgetpresentsprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogramintheEnactedBudget.

Answer:d.No,theEnactedBudgetdoesnotpresentexpenditureestimatesbyprogram.

Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforallexpenditures.

61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

GUIDELINES:Question61askswhetherrevenueestimatesintheEnactedBudgetarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,theEnactedBudgetdoesnotpresentrevenueestimatesbycategory.

Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.

62.DoestheEnactedBudgetpresentindividualsourcesofrevenue?

GUIDELINES:Question62askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheEnactedBudget.Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theEnactedBudgetmustpresentallindividualsourcesofrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theEnactedBudgetmustpresentindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheEnactedBudgetpresentsindividualsourcesofrevenuethataccountforlessthantwo-thirdsofrevenues.Answer“d”appliesifindividualsourcesofrevenuearenotpresented.

Answer:d.No,theEnactedBudgetdoesnotpresentindividualsourcesofrevenue.

Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenue.

63.DoestheEnactedBudgetpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question63asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thetotaldebtoutstandingattheendofthebudgetyear;

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizens,banks,andbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.



Toanswer“a,”theEnactedBudgetmustpresentallthreeestimatesofborrowinganddebt.Fora“b”answer,theEnactedBudgetmustpresenttwoofthosethreeestimates.Fora“c”answer,theEnactedBudgetmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedintheEnactedBudget.


Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

64.WhatinformationisprovidedintheCitizensBudget?

(Thecoreinformationmustincludeexpenditureandrevenuetotals,themainpolicyinitiativesinthebudget,themacroeconomicforecastuponwhichthebudgetisbased,andcontactinformationforfollow-upbycitizens.)

GUIDELINES:

Question64focusesonthecontentoftheCitizensBudget,askingwhether“core”informationispresented.Thesecorecomponentsinclude:

expenditureandrevenuetotals;themainpolicyinitiativesinthebudget;themacroeconomicforecastuponwhichthebudgetisbased;andcontactinformationforfollow-upbycitizens.

Toanswer“a,”theCitizensBudgetorsupportingdocumentationmustpresentalloftheabovecoreinformationaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theCitizensBudgetmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesiftheCitizensBudgetincludessomeofthecorecomponentsabove,butothercorepiecesofinformationarenotincluded.Answer“d”appliesifaCitizensBudgetisnotpublished.

Answer:b.TheCitizensBudgetprovidesthecoreinformation.

Source:

https://www.finance.gov.mw/index.php/our-documents/budget-statements/category/10-budget-in-brief-2020-2021?download=35:budget-in-brief-2020-2021

Comment:TheCitizenbudgetpresentsexpenditureandrevenuetotalsonpage1,mainpolicyinitiativesareonpage4,contactinformationisonpage5,theverybriefmacroeconomicforecastisonpage1.TheanswershouldbeBsinceallofthecoreelementsareincluded.



65.HowistheCitizensBudgetdisseminatedtothepublic?

GUIDELINES:Question65askshowtheCitizensBudgetisdisseminatedtothepublic.CitizensBudgetsshouldbemadeavailabletoavarietyofaudiences.ThereforepaperversionsandanInternetpostingofadocumentmightnotbesufficient.

Toanswer“a,”theexecutivemustusethreeormoredifferenttypesofcreativemediatoolstoreachthelargestpossibleshareofthepopulation,includingthosewhootherwisewouldnotnormallyhaveaccesstobudgetdocumentsorinformation.Disseminationwouldalsobepursuedattheverylocallevel,sothatthecoverageistargetedbothbygeographicareaandpopulationgroup(e.g.,women,elderly,lowincome,urban,rural,etc.).Option“b”appliesifsignificantdisseminationeffortsaremadethroughacombinationoftwomeansofcommunications,forinstance,bothpostingtheCitizensBudgetontheexecutive’sofficialwebsiteanddistributingprintedcopiesofit.Option“c”appliesiftheCitizensBudgetisdisseminatedthroughonlypostingontheexecutive’sofficialwebsite.Option“d”applieswhentheexecutivedoesnotpublishaCitizensBudget.

Answer:c.ACitizensBudgetisdisseminatedonlybyusingonemeansofdissemination.

Source:hhttps://www.finance.gov.mw/index.php/our-documents/budget-statements/category/10-budget-in-brief-2020-2021?download=35:budget-in-brief-2020-2021

Comment:TheCitizensBudgetwasdisseminatedwidelythroughacombinationofatleastthreedifferentappropriatetoolsandmedia(suchastheInternet,radioprograms,newspapers).Howeverthereisnoproofofradioprograms


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.ACitizensBudgetispublishedbyusingatleasttwo,butlessthanthree,meansofdissemination,butnootherdisseminationeffortsareundertakenbytheexecutive.Comments:printmediaandwebsitehttps://www.finance.gov.mw/index.php/our-documents/budget-statements/category/10-budget-in-brief-2020-2021#

66.Hastheexecutiveestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationpriortopublishingtheCitizensBudget?

GUIDELINES:Question66askswhethertheexecutivehasestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationbeforepublishingaCitizensBudget.WhatthepublicwantstoknowaboutthebudgetmightdifferfromtheinformationtheexecutiveincludesintechnicaldocumentsthatcomprisetheExecutive’sBudgetProposalortheEnactedBudget;similarly,differentperspectivesmightexistonhowthebudgetshouldbepresented,andthismayvarydependingonthecontext.ForthisreasontheexecutiveshouldconsultwiththepubliconthecontentandpresentationoftheCitizensBudget.

Toanswer“a,”theexecutivemusthaveestablishedmechanismstoconsultwiththepublic,andthesemechanismsforconsultationarebothaccessibleandwidelyusedbythepublic.Suchmechanismscanincludefocusgroups,socialnetworks,surveys,hotlines,andmeetings/eventsinuniversitiesorother

locationswherepeoplegathertodiscusspublicissues.IncountrieswhereCitizensBudgetsareconsistentlyproducedandreleased,itmaybesufficientforthegovernmenttoprovidethepublicwithcontactinformationandfeedbackopportunities,andsubsequentlyusethefeedbacktoimproveitsmanagementofpublicresources.

Option“b”appliesiftheexecutivehasestablishedmechanismsforconsultationthatareaccessibletothepublic,butthatthepublicnonethelessdoesnotusefrequently.Thatis,thepublicdoesnottypicallyengagewiththeexecutiveonthecontentoftheCitizensBudget,eventhoughtheexecutivehascreatedopportunitiesforsuchconsultation.Option“c”appliesiftheexecutivehasestablishedmechanismforconsultationwiththepublic,buttheyarepoorlydesignedandthusnotaccessibletothepublic.Option“d”appliesiftheexecutivehasnotcreatedanymechanismstoseekfeedbackfromthepubliconthecontentoftheCitizensBudget.

Answer:d.No,theexecutivehasnotestablishedanymechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget.


Comment:TheCitizensBudgetisdisseminatedwidelythroughacombinationofatleastthreedifferentappropriatetoolsandmedia(suchastheInternet,billboards,radioprograms,newspapers.

However,the


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theexecutivehasestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget,butthesemechanismsarenotaccessible.

67.Are“citizens”versionsofbudgetdocumentspublishedthroughoutthebudgetprocess?

GUIDELINES:Question67asksif“citizens”versionsofbudgetdocumentsarepublishedthroughoutthebudgetprocess.WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.

Toanswer“a,”acitizensversionofatleastonebudgetdocumentispublishedforeachofthefourstagesofthebudgetprocess(budgetformulation,enactment,execution,andaudit)—foratotalofatleastfourcitizensbudgetdocumentsthroughouttheprocess.Option“b”appliesifacitizensversionofabudgetdocumentispublishedforatleasttwoofthefourstagesofthebudgetprocess.Option“c”appliesifacitizensversionofabudgetdocumentispublishedforatleastoneofthefourstagesofthebudgetprocess.Selectoption“d”ifno“citizens”versionofbudgetdocumentsispublished.

Answer:c.Acitizensversionofbudgetdocumentsispublishedforatleastonestageofthebudgetprocess.


Comment:TheCitizensBudgetfor2020/21isbasedonExecutiveBudgetproposal



68.DotheIn-YearReportspresentactualexpendituresbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question68asksifexpenditureestimatesinIn-YearReportsarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.

Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

Toanswer“a,”In-YearReportsmustpresentactualexpendituresbyallthreeoftheexpenditureclassifications.Toanswer“b,”actualexpendituresmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifactualexpendituresarepresentedbyoneofthethreeclassifications.Answer“d”appliesifactualexpendituresarenotpresentedbyanyofthethreeclassificationsinIn-YearReports.

Answer:d.No,theIn-YearReportsdonotpresentactualexpendituresbyanyexpenditureclassification.

Source:Nosource

Comment:TheIn-Yearreportsfor2020/21wasnotpubliclypublishedaccordingtotheOpenBudgetSurveystandards.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theIn-YearReportspresentactualexpendituresbytwoofthethreeexpenditureclassifications.Comments:TheIYRwerepublished-seeIYRs-2etc.Thereportsdogivesomeanalysisbyadministrativeandeconomicclassifications.


IBPCommentPleaseseethe"IBPStaff"commentforIYRs-2.GiventhattheIn-YearReportsareconsideredtobenotpubliclyavailable,theexistingresponseof"d"ismaintained.

68b.BasedontheresponsetoQuestion68,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheIn-YearReports:


Source:Nosource


PeerReviewerOpinion:DisagreeSuggestedAnswer:Administrativeandeconomic

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeclassificationEconomicclassificationFunctionalclassification

IBPCommentPleaseseethe"IBPStaff"commentforIYRs-2.GiventhattheIn-YearReportsareconsideredtobenotpubliclyavailable,theexistingresponseof"Noneoftheabove"ismaintained.

69.DotheIn-YearReportspresentactualexpendituresforindividualprograms?

GUIDELINES:Question69asksifexpenditureestimatesinIn-YearReportsarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.


Toanswer“a,”In-YearReportsmustpresentactualexpendituresforallindividualprograms,accountingforallexpenditures.Toanswer“b,”In-YearReportsmustpresentactualexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesifIn-YearReportspresentactualexpendituresforprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifactualexpendituresarenotpresentedbyprograminIn-YearReports.

Answer:d.No,theIn-YearReportsdonotpresentactualexpendituresbyprogram.

Source:Nosource


PeerReviewerOpinion:AgreeComments:ThoughtheIYRswerepublishedtheydonotincludeclassificationbyprogram

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theIn-YearReportspresentactualexpendituresforprogramsaccountingforallexpenditures.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#


70.DotheIn-YearReportscompareactualyear-to-dateexpenditureswitheithertheoriginalestimateforthatperiod(basedontheenactedbudget)orthesameperiodinthepreviousyear?

GUIDELINES:Question70askswhetherIn-YearReportscompareactualexpendituresto-datewitheithertheenactedlevelsoractualexpendituresforthesameperiodinthepreviousyear.

TheOECDrecommendsthatthereportscontainthetotalyear-to-dateexpendituresinaformatthatallowsforacomparisonwiththebudget’sforecastexpenditures(basedonenactedlevels)forthesameperiod.

Toanswer“a,”comparisonsmustbemadeforexpenditurespresentedintheIn-YearReports

Answer:

b.No,comparisonsarenotmadeforexpenditurespresentedintheIn-YearReports.

Source:Nosource


PeerReviewerOpinion:AgreeComments:ThoughtheIYRswerepublished,theydogivecomparisononlyagainsttheyear'sbudgetandnotagainstthecorrespondingperiod.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,comparisonsaremadeforexpenditurespresentedintheIn-YearReports.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#

IBPCommentPleaseseethe"IBPStaff"commentforIYRs-2.GiventhattheIn-YearReportsareconsideredtobenotpubliclyavailable,theexistingresponseof"b"ismaintained.

71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?

GUIDELINES:Questions71askswhetherIn-YearReportspresentactualrevenuesby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,In-YearReportsdonotpresentactualrevenuebycategory.

Source:Nosource


PeerReviewerOpinion:AgreeComments:ThoughtheIYRswerepublished,theyincludenorevenueinformation.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,In-YearReportspresentactualrevenuebycategory.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#


72.DoIn-YearReportspresenttheindividualsourcesofrevenueforactualrevenuescollected?

GUIDELINES:Question72askswhetherIn-YearReportspresentactualcollectionsofindividualsourcesofrevenue(suchasincometaxes,VAT,etc.).Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”In-YearReportsmustpresentactualcollectionsforallindividualsourcesofrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”In-YearReportsmustpresentactualcollectionsforindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenuecollected,butnotallrevenue.A“c”answerappliesifIn-YearReportspresentindividualsourcesofactualrevenuethataccountforlessthantwo-thirdsofallrevenuecollected.Answer“d”appliesifindividualsourcesofactualrevenuearenotpresented.

Answer:d.No,In-YearReportsdonotpresentindividualsourcesofactualrevenue.

Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,In-YearReportspresentindividualsourcesofactualrevenueaccountingforallrevenue.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#


73.DotheIn-YearReportscompareactualyear-to-daterevenueswitheithertheoriginalestimateforthatperiod(basedontheenactedbudget)orthesameperiodinthepreviousyear?

GUIDELINES:Question73askswhetherIn-YearReportscompareactualrevenuesto-datewitheithertheenactedlevelsoractualrevenuesforthesameperiodinthepreviousyear.

TheOECDrecommendsthatthereportscontainthetotalyear-to-daterevenuesinaformatthatallowsforacomparisonwiththebudget’sforecastrevenues(basedonenactedlevels)forthesameperiod.

Toanswer“a,”comparisonsmustbemadeforrevenuespresentedintheIn-YearReports.

Answer:b.No,comparisonsarenotmadeforrevenuespresentedintheIn-YearReports.

Source:Nosource



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,comparisonsaremadeforrevenuespresentedintheIn-YearReports.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#


74.DoIn-YearReportspresentthreeestimatesrelatedtoactualgovernmentborrowinganddebt:theamountofnetnewborrowing;thetotaldebtoutstanding;andinterestpayments?

GUIDELINES:Question74asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingsofarduringtheyear;

·thecentralgovernment’stotaldebtburdenatthatpointintheyear;and

·theinterestpaymentsto-dateontheoutstandingdebt.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizensandbanksandbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.



Toanswer“a,”In-YearReportsmustpresentallthreeestimatesofborrowinganddebt.Fora“b”answer,In-YearReportsmustpresenttwoofthosethreeestimates.Fora“c”answer,IYRsmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedinIn-YearReports.


Source:Nosource


PeerReviewerOpinion:AgreeComments:ThoughtheIYRswerepublished,theyincludenodebtinformation.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-perfomance-quartoterly-repoerts#


75.DoIn-YearReportspresentinformationrelatedtothecompositionofthetotalactualdebtoutstanding?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)

GUIDELINES:Question75focusesonthecompositionofgovernmentdebt,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:


Theinterestratesaffecttheamountofinterestthatmustbepaidtocreditors.Thematurityprofileindicatesthefinalpaymentdateoftheloan,atwhichpointtheprincipal(andallremaininginterest)isduetobepaid;governmentborrowingtypicallyincludesamixofshort-termandlong-termdebt.AsdiscussedinQuestion74,domesticdebtisheldbyacountry’scitizensandbanksandbusinesses,whileexternaldebtisheldbyforeigners.Thesefactorsrelatedtothecompositionofthedebtgiveanindicationofthepotentialvulnerabilityofthecountry’sdebtposition,andultimatelywhetherthecostofservicingtheaccumulateddebtisaffordable.

Beyondthesecoreelements,agovernmentmayalsoprovideadditionalinformationrelatedtothecompositionofitsdebt,includingforinstance:whetherinterestratesarefixedorvariable;whetherdebtiscallable;thecurrencyofthedebt;aprofileofthecreditors(bilateralinstitutions,multilateralinstitutions,commercialbanks,CentralBank,etc.);ananalysisoftheriskassociatedwiththedebt;andwhereappropriate,whatthedebtisbeingusedtofinance.

Toanswer“a,”In-YearReportsmustpresentallofthecoreinformationrelatedtothecompositionofgovernmentdebtto-dateaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”In-YearReportsmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothecompositionofgovernmentdebtispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonthecompositionofthedebtoutstandinginIn-YearReports.

Answer:d.No,informationrelatedtocompositionoftotalactualdebtoutstandingisnotpresented.

Source:Nosource


PeerReviewerOpinion:AgreeComments:ThoughtheIYRswerepublished,theyincludenodebtinformation.


76.DoestheMid-YearReviewofthebudgetincludeanupdatedmacroeconomicforecastforthebudgetyearunderway?

GUIDELINES:

Question76askswhethertheMid-YearReviewincludesanupdatedmacroeconomicforecastforthebudgetyearunderway,andprovidesanexplanationoftheupdate.

RefertoQuestion15forthecomponentsofthemacroeconomicforecastpresentedintheExecutive’sBudgetProposal.

Toanswer“a,”theMid-YearReviewmustincludeanupdatedmacroeconomicforecastandexplainallofthedifferencesbetweentheinitialforecastpresentedintheExecutive’sBudgetProposalandtheupdatedforecast.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”themacroeconomicforecastmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedforecastsareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesanupdatedmacroeconomicforecast,butdoesnotprovideanexplanationfortherevisions.A“d”responseappliesifthemacroeconomicforecasthasnotbeenupdated.

Answer:c.Yes,theestimatesformacroeconomicforecasthavebeenupdated,butanexplanationofthedifferencesbetweentheoriginalandupdatedforecastisnotpresented.

Source:Nosource

Comment:TheMid-Yearreviewfor2020/21wasnotpubliclypublishedaccordingtotheOpenBudgetSurveystandards.

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theestimatesformacroeconomicforecasthavebeenupdated,butanexplanationofthedifferencesbetweentheoriginalandupdatedforecastisnotpresented.Comments:Themidyearreviewwaspublished-seeMYR-2etc.Themidyearreviewincludedamid-yearbudgetstatementwhichincludedsomemacro-economicforecasts,includinginflationandGDP.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theestimatesforthemacroeconomicforecasthavebeenupdated,andanexplanationofallofthedifferencesbetweentheoriginalandupdatedforecastsispresented.Comments:https://www.finance.gov.mw/index.php/our-documents/budget-statements#file:///C:/Users/User/Downloads/2019-20%20Mid-Year%20Budget%20Review%20(3).pdf

IBPCommentAnswerchangedfrom"d"to"c"

77.DoestheMid-YearReviewofthebudgetincludeupdatedexpenditureestimatesforthebudgetyearunderway?

GUIDELINES:Question77askswhethertheMid-YearReviewincludesupdatedestimatesofexpenditureforthebudgetyearunderway,andprovidesanexplanationoftheupdate.Pleasenotethatyear-to-dateexpendituresasassessedinQuestion70donotqualifyasupdatedestimatesofexpenditureforthepurposesofthisindicator.

Toanswer“a,”theMid-YearReviewmustincludeupdatedexpenditureestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedintheExecutive’sBudgetProposal(ortheEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Theexpenditureestimatesmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedexpenditureestimates,butdoesnotprovideanexplanationfortherevisions.A“d”responseappliesiftheexpenditureestimateshavenotbeenupdated.

Answer:c.Yes,expenditureestimateshavebeenupdated,butanexplanationofthedifferencesbetweentheoriginalandupdatedexpenditureestimatesisnotpresented.

Source:Nosource


PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,expenditureestimateshavebeenupdated,butanexplanationofthedifferencesbetweentheoriginalandupdatedexpenditureestimatesisnotpresented.Comments:TheMYRwaspublishedandincludedupdatedestimateswithlittleerrornoexplanation.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expenditureestimateshavebeenupdated,andanexplanationofallofthedifferencesbetweentheoriginalandupdatedexpenditureestimatesispresented.Comments:file:///C:/Users/User/Downloads/2019-20%20Mid-Year%20Budget%20Review%20(3).pdf

IBPCommentAnswerchangedfrom"d"to"c"See"Table4.3:RevisedExpenditurethe2019-20FinancialYear"onpages24-25https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=36:2019-2020-mid-year-budget-review

78.DoestheMid-YearReviewofthebudgetpresentupdatedexpenditureestimatesforthebudgetyearunderwaybyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:

Question78asksifexpenditureestimatesforthebudgetyearunderwayintheMid-YearReviewarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Pleasenotethatyear-to-dateexpendituresasassessedinQuestion70donotqualifyasupdatedestimatesofexpenditureforthepurposesofthisindicator.

Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

Toanswer“a,”theMid-YearReviewmustpresentexpenditureestimatesbyallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifexpenditureestimatesarepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesarenotpresentedbyanyofthethreeclassificationsintheMid-YearReview.

Answer:b.Yes,theMid-YearReviewpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.

Source:Nosource


PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theMid-YearReviewpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.Comments:TheMYRwaspublishedandcontainsanalysisbyadministrativeandeconomicclassification.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theMid-YearReviewpresentsexpenditureestimatesbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).Comments:file:///C:/Users/User/Downloads/2019-20%20Mid-Year%20Budget%20Review%20(3).pdf

IBPCommentAnswerchangedfrom"d"to"b"

78b.BasedontheresponsetoQuestion78,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheMid-YearReview:

Answer:AdministrativeclassificationEconomicclassification

Source:Nosource


PeerReviewerOpinion:Disagree

SuggestedAnswer:Administrativeandeconomic

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeclassificationEconomicclassificationFunctionalclassificationComments:file:///C:/Users/User/Downloads/2019-20%20Mid-Year%20Budget%20Review%20(3).pdf

IBPCommentAnswerchangedfrom"noneoftheabove"to"Administrative&Economic"

79.DoestheMid-YearReviewofthebudgetpresentupdatedexpenditureestimatesforthebudgetyearunderwayforindividualprograms?

GUIDELINES:

Question79asksifexpenditureestimatesintheMid-YearReviewarepresentedbyprogramforthebudgetyearunderway.Pleasenotethatyear-to-dateexpendituresasassessedinQuestion70donotqualifyasupdatedestimatesofexpenditureforthepurposesofthisindicator.


Toanswer“a,”theMid-YearReviewmustpresentexpendituresforallindividualprograms,accountingforallexpenditures.Toanswer“b,”theMid-YearReviewmustpresentexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesiftheMid-YearReviewpresentsprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogramintheMid-YearReview.

Answer:d.No,theMid-YearReviewdoesnotpresentexpenditureestimatesbyprogram.

Source:Nosource


PeerReviewerOpinion:AgreeComments:ThoughtheMYRwaspublished,itdidnotincludeanalysisbyprogram


80.DoestheMid-YearReviewofthebudgetincludeupdatedrevenueestimatesforthebudgetyearunderway?

GUIDELINES:

Question80askswhethertheMid-YearReviewincludesupdatedestimatesofrevenueforthebudgetyearunderway,andprovidesanexplanationoftheupdate.Pleasenotethatyear-to-daterevenuesasassessedinQuestion73donotqualifyasupdatedestimatesofrevenueforthepurposesofthisindicator.

Toanswer“a,”theMid-YearReviewmustincludeupdatedrevenueestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedintheExecutive’sBudgetProposal(ortheEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”therevenueestimatesmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedrevenueestimates,butnoexplanationfortherevisionsisprovided.A“d”responseappliesiftherevenueestimateshavenotbeenupdated.

Answer:

b.Yes,revenueestimateshavebeenupdated,andanexplanationofsomeofthedifferencesbetweentheoriginalandupdatedrevenueestimatesispresented.

Source:Nosource

Comment:TheMid-Yearreviewfor2020/21wasnotpubliclypublishedaccordingtotheOpenBudgetSurveystandards.Itwaspublishedon31January2021,whichismorethanthreemonthsafterthemid-pointofthefiscalyear.ThismeansthattheMYRistoolatetobeconsideredpubliclyavailable.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,revenueestimateshavebeenupdated,andanexplanationofsomeofthedifferencesbetweentheoriginalandupdatedrevenueestimatesispresented.Comments:TheMYRwaspublishedandincludessomeexplanationofchangesonpages8-12.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimateshavebeenupdated,andanexplanationofallofthedifferencesbetweentheoriginalandupdatedrevenueestimatesispresented.Comments:file:///C:/Users/User/Downloads/2019-20%20Mid-Year%20Budget%20Review%20(3).pdf

IBPCommentAnswerchangedfrom"d"to"b"PleaseseeTables4.1and4.2onpages22-24https://www.finance.gov.mw/index.php/our-documents/budget-statements?download=36:2019-2020-mid-year-budget-review

81.DoestheMid-YearReviewofthebudgetpresentupdatedrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?

GUIDELINES:

Question81askswhetherrevenueestimatesforthebudgetyearunderwayintheMid-YearReviewarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.Pleasenotethatyear-to-daterevenuesasassessedinQuestion73donotqualifyasupdatedestimatesofrevenueforthepurposesofthisindicator.

Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theMid-YearReviewpresentsrevenueestimatesbycategory.

Source:Nosource


PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theMid-YearReviewpresentsrevenueestimatesbycategory.Comments:TheMYRwaspublishedandincludesataxandnontaxsplitintable3.1etc

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theMid-YearReviewpresentsrevenueestimatesbycategory.Comments:file:///C:/Users/User/Downloads/2019-20%20Mid-Year%20Budget%20Review%20(3).pdf

IBPCommentAnswerchangedfrom"b"to"a'

82.DoestheMid-YearReviewofthebudgetpresentupdatedindividualsourcesofrevenueforthebudgetyearunderway?

GUIDELINES:

Question82askswhetherrevenueestimatesforindividualsourcesofrevenueforthebudgetyearunderwayarepresentedintheMid-YearReview.Pleasenotethatyear-to-daterevenuesasassessedinQuestion73donotqualifyasupdatedestimatesofrevenueforthepurposesofthisindicator.

Toanswer“a,”theMid-YearReviewmustpresentallsourcesofrevenueindividually,accountingforallrevenues,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theMid-YearReviewmustpresentindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheMid-YearReviewpresentsestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”appliesifindividualsourcesofrevenuearenotpresentedintheMid-YearReview.

Answer:d.No,theMid-YearReviewdoesnotpresentindividualsourcesofrevenue.

Source:Nosource


PeerReviewerOpinion:AgreeComments:TheMYRwaspublishedhowevertherewaslittleornoanalysisintoindividualsources,egnoanalysiswasgivenofPAYE,VATincome,etc

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theMid-YearReviewpresentsindividualsourcesofrevenueaccountingforallrevenue.Comments:file:///C:/Users/User/Downloads/2019-20%20Mid-Year%20Budget%20Review%20(3).pdf

83.DoestheMid-YearReviewofthebudgetincludeupdatedestimatesofgovernmentborrowinganddebt,includingitscomposition,forthebudgetyearunderway?

GUIDELINES:

Question83askswhethertheMid-YearReviewincludesupdatedestimatesofborrowinganddebt,includingitscomposition,forthebudgetyearunderway,andprovidesanexplanationoftheupdate.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

Theamountofnetnewborrowingrequiredduringthebudgetyear;Thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andTheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


Toanswer“a,”theMid-YearReviewmustincludeanupdatedestimatesofborrowinganddebt,includingitscomposition,andexplainallofthedifferencesbetweentheinitialestimatespresentedintheExecutive’sBudgetProposal(orEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”theestimatesofborrowinganddebtmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanation

wouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedestimates,butnoexplanationfortherevisionsisprovided.A“d”responseappliesiftheestimatesofborrowinganddebthavenotbeenupdated.

Answer:d.No,estimatesofgovernmentborrowinganddebthavenotbeenupdated.

Source:Nosource


PeerReviewerOpinion:AgreeComments:ThoughtheMYRwaspublished,itcontainednoupdatedestimatesotherthannetborrowingsandinterestpaid

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofgovernmentborrowinganddebthavebeenupdated,andinformationonallofthedifferencesbetweentheoriginalandupdatedestimatesispresented.Comments:file:///C:/Users/User/Downloads/2019-20%20Mid-Year%20Budget%20Review%20(3).pdf

84.DoestheYear-EndReportpresentthedifferencesbetweentheenactedlevels(includingin-yearchangesapprovedbythelegislature)andtheactualoutcomeforexpenditures?

GUIDELINES:Question84askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualexpendituresfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

Toanswer“a,”theYear-EndReportmustpresentestimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpenditures,alongwithanarrativediscussion.Answer“b”ifestimatesofthedifferencesforallexpendituresarepresented,butanarrativediscussionisnotincluded.Answer“c”ifestimatesofthedifferencesarepresentedforsome,butnotallexpenditures,regardlessofwhetheranarrativediscussionisincluded.Answer“d”ifnoestimatesofthedifferencesarepresentedintheYear-EndReport

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforexpendituresarenotpresented.


Comment:TheYear-EndReportfor2018/19wasnotpubliclypublishedaccordingtotheOpenBudgetSurveystandards.Itwaspublishedon1February2021,whichismorethan12monthsafterthemid-pointofthefiscalyear.ThismeansthattheYear-EndReportistoolatetobeconsideredpubliclyavailable.AssuchtheanswerisD

PeerReviewerOpinion:AgreeComments:SeecommentsonpublicationatYER-2etc

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,alongwithanarrativediscussion.

IBPCommentThegovernmentreviewer’scommentiswellnoted.Perthe“IBPStaff”commentonindicatorYER-2,theYear-EndReportisconsiderednotpubliclyavailable.Theexistingresponseof“d”ismaintained.

85.DoestheYear-EndReportpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

GUIDELINES:Question85asksifexpenditureestimatesintheYear-EndReportarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

Toanswer“a,”theYear-EndReportmustpresentexpenditureestimatesbyallthreeoftheexpenditureclassifications.Answer“b”ifexpenditureestimatesarepresentedbytwoofthesethreeclassifications.Answer“c”ifexpenditureestimatesarepresentedbyoneofthethreeclassifications.Answer“d”ifexpenditureestimatesarenotpresentedbyanyofthethreeclassificationsintheYear-EndReport.

Answer:d.No,theYear-EndReportdoesnotpresentexpenditureestimatesbyanyexpenditureclassification.


Comment:TheYear-EndReportfor2018/19wasnotpubliclypublishedaccordingtotheOpenBudgetSurveystandards.Itwaspublishedon1February2021,whichismorethan12monthsafterthemid-pointofthefiscalyear.ThismeansthattheYear-EndReportistoolatetobeconsideredpubliclyavailable.



85b.BasedontheresponsetoQuestion85,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheYear-EndReport:




PeerReviewerOpinion:Comments:SeecommentsonpublicationatYER-2etc


86.DoestheYear-EndReportpresentexpenditureestimatesforindividualprograms?

GUIDELINES:Question86asksifexpenditureestimatesintheYear-EndReportarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.


Toanswer“a,”theYear-EndReportmustpresentexpenditureestimatesforallindividualprograms,accountingforallexpenditures.Answer“b”iftheYear-EndReportpresentsexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.Answer“c”iftheYear-EndReportpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”ifexpendituresarenotpresentedbyprogramintheYear-EndReport.

Answer:d.No,theYear-EndReportdoesnotpresentexpenditureestimatesbyprogram.



PeerReviewerOpinion:AgreeComments:SeecommentsonpublicationatYER-2etc.


87.DoestheYear-EndReportpresentthedifferencesbetweentheenactedlevels(includingin-yearchangesapprovedbythelegislature)andtheactualoutcomeforrevenues?

GUIDELINES:Question87askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualrevenuesfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

Toanswer“a,”theYear-EndReportmustpresentestimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenues,alongwithanarrativediscussion.Answer“b”ifestimatesofthedifferencesforallrevenuesarepresented,butanarrativediscussionisnotincluded.Answer“c”ifestimatesofthedifferencesarepresentedforsome,butnotallrevenues,regardlessofwhetheranarrativediscussionisincluded.Answer“d”ifnoestimatesofthedifferencesarepresentedintheYear-EndReport.

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforrevenuesarenotpresented.





88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

GUIDELINES:Question88askswhetherrevenueestimatesintheYear-EndReportarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,theYear-EndReportdoesnotpresentrevenueestimatesbycategory.





89.DoestheYear-EndReportpresentindividualsourcesofrevenue?

GUIDELINES:

Question89askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheYear-EndReport.Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theYear-EndReportmustpresentallsourcesofrevenueindividually,accountingforallrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Answer“b”iftheYear-EndReportpresentsindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.Answer“c”iftheYear-EndReportpresentsestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”ifindividualsourcesofrevenuearenotpresentedintheYear-EndReport.

Answer:d.No,theYear-EndReportdoesnotpresentindividualsourcesofrevenue.





90.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question90askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesandtheactualoutcomeforthefiscalyearforborrowinganddebt,includingitscomposition,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

theamountofnetnewborrowingrequiredduringthebudgetyear;thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andtheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyear,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyearisnotpresented.





90b.BasedontheresponsetoQuestion90,checkthebox(es)toidentifywhichestimatesofgovernmentborrowinganddebt,includingitscomposition,havethedifferencesbetweentheoriginalforecastandtheactualoutcomefortheyearpresentedintheYear-EndReport:



Comment:TheYear-EndReportfor2018/19wasnotpubliclypublishedaccordingtotheOpenBudgetSurveystandards.Itwaspublishedon1February2021,whichismorethan12monthsafterthemid-pointofthefiscalyear.ThismeansthattheYear-EndReportistoolatetobeconsideredpubliclyavailable.Assuchtheanswerisnoneoftheabove



91.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question91askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion15forthecomponentsofthemacroeconomicforecastintheExecutive’sBudgetProposal.CorecomponentsincludeestimatesofthenominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates,althoughtheimportanceofothermacroeconomicassumptions,suchasthepriceofoil,canvaryfromcountrytocountry.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyear,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyear,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyearisnotpresented.





91b.BasedontheresponsetoQuestion91,checkthebox(es)toidentifywhichelementsofthemacroeconomicforecasthavethedifferencesbetweentheoriginalforecastandtheoutcomefortheyearpresentedintheYear-EndReport:



Comment:TheYear-EndReportfor2018/19wasnotpubliclypublishedaccordingtotheOpenBudgetSurveystandards.Itwaspublishedon1February2021,whichismorethan12monthsafterthemid-pointofthefiscalyear.Thepublisheddateiswayoutsidethecut-offdateforthisSurvey.ThismeansthattheYear-EndReportistoolatetobeconsideredpubliclyavailable..



92.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome?

GUIDELINES:Question92askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion49forthenonfinancialdataoninputsincludedintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearenotpresented.

Source:Nosource




93.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome?

GUIDELINES:Question93askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.Nonfinancialdataonresultscanincludedataonbothoutputsandoutcomes,butnotoninputs(whichareaddressedinQuestion92).

RefertoQuestion50forthenonfinancialdataonresultsincludedintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataonresultsandthe

actualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearenotpresented.

Source:Nosource




94.DoestheYear-EndReportpresentthedifferencesbetweentheenactedleveloffundsforpolicies(bothnewproposalsandexistingpolicies)thatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcome?

GUIDELINES:Question94askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedleveloffundsforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion52forassistancetothemostimpoverishedpopulationsintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustpresentestimatesofthedifferencesbetweentheenactedlevelforallpoliciesthatareintendedtobenefitthecountry’smostimpoverishedpopulationsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweentheenactedlevelforallpoliciesthatareintendedtobenefitthecountry’smostimpoverishedpopulationsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweentheenactedlevelforsomebutnotallofthepoliciesthatareintendedtobenefitthecountry’smostimpoverishedpopulationsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearenotpresented.

Source:Nosource




95.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome?

GUIDELINES:Question95askswhethertheYear-EndReportpresentsestimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion33forestimatesofextra-budgetaryfundsintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomeisnotpresented.

Source:Nosource




96.IsafinancialstatementincludedaspartoftheYear-EndReportorreleasedasaseparatereport?

GUIDELINES:Question96askswhetherafinancialstatementisincludedaspartoftheYear-EndReport,orwhetheritisreleasedasaseparatereport.Thefinancialstatementcanincludesomeorallofthefollowingelements:acashflowstatement,anoperatingstatement,abalancesheet,andnotesonaccounting.Forpurposesofrespondingtothisquestion,thefinancialstatementinquestiondoesnotneedtobeaudited.Foranexampleofafinancialstatement,seethedocument"FinancialStatementsoftheGovernmentofNewZealand2013"(https://treasury.govt.nz/sites/default/files/2013-10/fsgnz-year-jun13.pdf)

Toanswer“a,”afinancialstatementmusteitherbeincludedintheYear-EndReportormustbereleasedasaseparatereport.Answer“a”appliesifafinancialstatementisreleasedasaseparatereport,eveniftheYear-EndReportisnotpubliclyavailable.Answer“b”appliesifnofinancialstatementisreleasedeitheraspartoftheYear-EndReportorasaseparatereport.

Answer:b.No,afinancialstatementisneitherpartoftheYear-EndReportnorreleasedasaseparatereport.

Source:Nosource

Comment:TheYear-EndReportfor2018/19wasnotpubliclypublishedaccordingtotheOpenBudgetSurveystandards.Itwaspublishedon1February2021,whichismorethan12monthsafterthemid-pointofthefiscalyear.ThismeansthattheMYRistoolatetobeconsideredpubliclyavailable.



https://treasury.govt.nz/sites/default/files/2013-10/fsgnz-year-jun13.pdf

97.Whattypeofaudits(compliance,financial,orperformance)hastheSupremeAuditInstitution(SAI)conductedandmadeavailabletothepublic?

GUIDELINES:

Question97asksaboutthetypesofauditsconductedbytheSupremeAuditInstitution(SAI).Therearethreebasictypesofaudits:

Financialauditsareintendedtodetermineifanentity’sfinancialinformationisaccurate(freefromerrorsorfraud)andpresentedinaccordancewiththeapplicablefinancialreportingandregulatoryframework.SeeISSAI200(http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm)formoredetail.Complianceauditslookattheextenttowhichtherelevantregulationsandprocedureshavebeenfollowed.SeeISSAI400(https://www.issai.org/pronouncements/issai-400-compliance-audit-principles/)formoredetails.Performanceauditsassesswhetheractivitiesareadheringtotheprinciplesofeconomy,efficiency,andeffectiveness.SeeISSAI300(https://www.issai.org/pronouncements/issai-300-performance-audit-principles/)formoredetails.

Financialandcomplianceauditsaremorecommonthanperformanceaudits,whichusuallyoccuronlyonceaperformanceframeworkhasbeenagreedupon.Insomecountries,theSAI’smandatelimitsthetypeofaudititcanconduct.

Toanswer“a,”theSAImusthaveconductedallthreetypesofaudit—financial,compliance,andperformance—andmadeallofthemavailabletothepublic.A“b”responseappliesiftheSAIhasconductedtwoofthethreeaudittypes,anda“c”appliesifithasconductedonlyonetypeofaudit.Answers“b”and“c”maybeselectedeveniftheAuditReportisnotpubliclyavailable,aslongastheSAIhasconductedcomplianceorperformanceauditsandmadethemavailabletothepublic.A“d”responseappliesiftheSAIhasnotconductedanyofthethreetypesofaudits,orhasnotmadethemavailabletothepublic.

Answer:d.TheSAIhasnotconductedanyofthethreetypesofaudits,orhasnotmadethemavailabletothepublic.

Source:tps://www.nao.gov.mw/index.php/en/documents/audit-reports.

Comment:The

PeerReviewerOpinion:AgreeComments:SeeAR-2etc.ThoughtheSAImayhavedonesuchaudits,theydidnotsuccessfullypostthemtotheirwebsite.


98.WhatpercentageofexpenditureswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:Question98focusesonthecoverageofauditsbytheSupremeAuditInstitution(SAI),askingwhatpercentageofexpenditureswithintheSAI’smandatehasbeenaudited.

TheSAI’smandateistypicallydefinedinstatute.Onlyexpendituresrelatedtobudgetarycentralgovernment(ministries,departments,andagencies)thatarewithintheSAI’smandateshouldbeconsideredforthisquestion.(Question99addressesauditsofextra-budgetaryfunds.)Further,thequestiondoesnotapplyto“secretprograms”(forexample,security-relatedexpendituresthatareconfidential).Further,ifthemandategivestheSAItheauthoritytooutsourcesomeaudits,thenthoseauditscountforpurposesofthisquestion.

OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.Financialauditsandcomplianceaudits,orahybridofthetwo,canbetakenintoaccounttoanswerthisquestion.Performanceauditsshouldnotbeconsideredforthisquestion.

Toanswer“a,”allexpenditureswithintheSAI’smandatemustbeaudited.A“b”responseappliesifatleasttwo-thirds,butnotall,expenditureswithintheSAI’smandatehavebeenaudited.A“c”responseisappropriatewhenlessthantwo-thirdsofexpenditureswithintheSAI’smandatehavebeenaudited.A“d”responseapplieswhennoexpenditureshavebeenaudited.

http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm

https://www.issai.org/pronouncements/issai-400-compliance-audit-principles/

https://www.issai.org/pronouncements/issai-300-performance-audit-principles/

Answer:d.Noexpenditureshavebeenaudited.

Source:https://www.nao.gov.mw/index.php/en/documents/audit-reports

Comment:Thecompliance,financial,orperformanceauditsfor2018/19financialyearwereconductedbytheSupremeAuditInstitution(SAI)butwerenotmadeavailabletothepublicaccordingtotheOpenBudgetSurveystandards.ThismeanttheARcouldnotbereviewed.

PeerReviewerOpinion:Comments:SeecommentsonAR-2etc.


99.Whatpercentageofextra-budgetaryfundswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:

Question99focusesonauditsofextra-budgetaryfunds,askingwhatpercentageofextra-budgetaryfundswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited.Thesefunds,althoughtechnicallyoutsidethebudget,aregovernmentalinnatureandthusshouldbesubjecttothesameauditrequirementasothergovernmentprograms.

TheSAI’smandateistypicallydefinedinstatute.Onlyexpendituresrelatedtoextra-budgetaryfundswithintheSAI’smandateshouldbeconsideredforthisquestion.(Question98addressesauditsofbudgetarycentralgovernment.)Further,ifthemandategivestheSAItheauthoritytooutsourcesomeaudits,thenthoseauditscountforpurposesofthisquestion.

Toanswer"a,”allextra-budgetaryfundswithintheSAI’smandatemustbeaudited.A“b”responseappliesifextra-budgetaryfundsaccountingforatleasttwo-thirdsof,butnotall,expendituresassociatedwithextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.A“c”responseappliesifextra-budgetaryfundsaccountingforlessthantwo-thirdsofexpendituresassociatedwithextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.A“d”responseappliesifextra-budgetaryfundshavenotbeenaudited.

Answer:d.Noextra-budgetaryfundshavebeenaudited.



PeerReviewerOpinion:AgreeComments:SeecommentsonAR-2etc.


100.DoestheannualAuditReport(s)preparedbytheSupremeAuditInstitution(SAI)includeanexecutivesummary?

GUIDELINES:Question100askswhethertheannualAuditReportincludesanexecutivesummary.OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.TheAuditReportcanbeafairlytechnicaldocument,andanexecutivesummaryofthereport’sfindingscanhelpmakeitmoreaccessibletothe

mediaandthepublic.

Toanswer"a,"theAuditReportmustincludeatleastoneexecutivesummarysummarizingthereport’scontent.Answer“b”appliesiftheAuditReportdoesnotincludeanexecutivesummary,ortheAuditReportisnotmadepubliclyavailable.

Answer:b.No,theannualAuditReport(s)doesnotincludeanexecutivesummary.





101.Doestheexecutivemakeavailabletothepublicareportonwhatstepsithastakentoaddressauditrecommendationsorfindingsthatindicateaneedforremedialaction?

GUIDELINES:Question101askswhethertheexecutivereportstothepubliconthestepsithastakentoaddressauditrecommendationsmadebytheSupremeAuditInstitution(SAI).Theultimatepurposeofauditsistoverifythatthebudgetwasexecutedinamannerconsistentwithexistinglaw,andtoholdthegovernmentaccountableforthisexecutionanditsfutureimprovement.Theextenttowhichauditsachievethelatterdependsonwhetherthereisadequateandtimelyfollow-upontherecommendationsprovidedintheSAI’sauditreports.

Toanswer"a,"theexecutivemustreportpubliclyonthestepsithastakentoaddressallauditfindings.A“b”responseappliesiftheexecutivereportspubliclyonthestepsithastakentoaddressmost,butnotall,auditfindings.A“c”responseappliesiftheexecutivereportspubliclyonthestepsithastakentoaddressonlysomeauditfindings.Aslongastheexecutivereportspubliclyonthestepsithastakentoaddressauditfinding,answer“a,”“b,”or“c”maybeselected,eveniftheAuditReportisnotmadepubliclyavailable.A“d”responseappliesiftheexecutivedoesnotreportatallonitsstepstoaddressauditfindings.

Answer:d.No,theexecutivedoesnotreportonstepsithastakentoaddressauditfindings.

Source:Nosource




102.DoeseithertheSupremeAuditInstitution(SAI)orlegislaturereleasetothepublicareportthattracksactionstakenbytheexecutivetoaddressauditrecommendations?

GUIDELINES:Question102askswhethertheSupremeAuditInstitution(SAI)orthelegislaturetrackactionsbytheexecutivetoaddressauditrecommendations.Afterauditresultsandrecommendationsarediscussedandvalidatedbythelegislature,theexecutiveisnormallyaskedtotakecertainactionstoaddresstheauditfindings.Foraccountabilitypurposes,thepublicneedstobeinformedaboutthestatusofthoseactions,andstepstheexecutivehastakentoaddressauditrecommendations.Inadditiontotheexecutivereportingonitsactions(seeQuestion101),theSAIandlegislature—asthekeyoversightinstitutions—havearesponsibilitytokeepthepublicinformedbytrackingtheexecutive’sprogressinaddressingauditrecommendations.

Toanswer“a,”theSAIorlegislaturemustreportpubliclyonwhatstepstheexecutivehastakentoaddressallauditfindings.A“b”responseappliesiftheSAIorlegislaturereportspubliclyonwhatstepstheexecutivehastakentoaddressmost,butnotall,auditfindings.A“c”responseappliesiftheSAIorlegislaturereportspubliclyonwhatstepstheexecutivehastakentoaddressonlysomeauditfindings.AslongastheSAIorlegislaturereportspubliclyonthestepstheexecutivehastaken,answer“a,”“b,”or“c”maybeselected,eveniftheAuditReportisnotmadepubliclyavailable.A“d”responseappliesifneithertheSAInorthelegislaturereportsontheexecutive’sstepstoaddressauditfindings.

Answer:d.No,neithertheSAInorlegislaturereportsonstepstheexecutivehastakentoaddressauditrecommendations.

Source:Nosource




103.IsthereanIndependentFiscalInstitution(IFI)thatconductsbudgetanalysesforthebudgetformulationand/orapprovalprocess?

GUIDELINES:Question103examineswhetheranIndependentFiscalInstitution(IFI)existsthatcontributesbudgetanalysestothebudgetformulationand/orapprovalprocess.AccordingtothePrinciplesforIndependentFiscalInstitutions,adoptedbytheOECDCouncilin2014,“independentfiscalinstitutionsarepubliclyfunded,independentbodiesunderthestatutoryauthorityoftheexecutiveorthelegislaturewhichprovidenon-partisanoversightandanalysisof,andinsomecasesadviceon,fiscalpolicyandperformance”,andwith“aforward-lookingexantediagnostictask”.Inpractice,theycomeintwomainforms:

Parliamentarybudgetoffices(alsoknownasPBOs)suchastheCongressionalBudgetOfficeintheUnitedStates(https://www.cbo.gov/),theParliamentaryBudgetOfficeinSouthAfrica(https://www.parliament.gov.za/parliamentary-budget-office),andtheCenterforPublicFinanceStudiesinMexico(CentrodeEstudiosdelasFinanzasPúblicas,http://www.cefp.gob.mx/);or

FiscalcouncilssuchastheOfficeforBudgetResponsibilityintheUnitedKingdom(https://obr.uk/)andtheHighCouncilforPublicFinancesinFrance(HautConseildesfinancespubliques,https://www.hcfp.fr/).

Formoreinformation,seevonTrappetal.‘PrinciplesforIndependentFiscalInstitutionsandCaseStudies’,OECDJournalonBudgeting15:2(specialissue,2016),https://doi.org/10.1787/budget-15-5jm2795tv625.

Toanswer“a,”theremustbeanIFI,anditsindependencemustbesetinlaw.Inaddition,itmusthavesufficientstaffingandresources,includingfunding,tocarryoutitstasks.Answer“b”appliesifanIFIexists,buteitheritsindependenceisnotsetinlaworitsstaffingandresourcesareinsufficienttocarryoutitstasks.Answer“c”appliesifanIFIexists,butitsindependenceisnotsetinlawanditlackssufficientstaffingandresources.Answer“d”appliesifnoIFIexists.

Iftheansweris“a,”“b,”or“c,”pleasespecifyinthecommentsthenameandtypeofIFIthatexists(e.g.,parliamentarybudgetofficeorfiscalcouncil).Iftheansweris“a”or“b,”identifythelawthatguaranteesitsindependence,andprovideevidenceinsupportoftheassessmentoftheadequacyofitsstaffingandresources.ThiscanincludetheIFI’stotalbudgetallocationoverrecentyears,anypressreportsthatdiscussperceivedfundingshortfalls,assessmentsbyinternationalorganizations,and/orinformationfrominterviewswithstaffoftheIFI.

Answer:b.Yes,thereisanIFI,buteitheritsindependenceisnotsetinlaworitsstaffingandresources,includingfunding,areinsufficienttocarryoutitstasks.

Source:

https://www.cbo.gov/

https://www.parliament.gov.za/parliamentary-budget-office

http://www.cefp.gob.mx/

https://obr.uk/

https://www.hcfp.fr/

https://doi.org/10.1787/budget-15-5jm2795tv625

https://www.mwnation.com/law-crucial-forming-budget-office

http://copsam.com/wp-content/uploads/2017/02/SAfRO-PSA-BP-Booklet-Malawi.pdf

Comment:TheIndependentFiscalInstitution(IFI)inMalawiiscalledtheParliamentaryBudgetOfficeestablishedasadepartmentintheMalawiparliamentaryServicesunit.

TheMalawiParliamentaryBudgetOffice(PBO)wasnotsetinLaw.ItwassetasanadministrativearrangementbytheMalawiParliamentaryServiceCommission.

ThePBOdepartmenthasthreesectionsnamely:MacroeconomicsAnalysisStatisticssection;Taxanalysisandintegrationsection;andExpenditureanalysiscostingsection.



104.DoestheIndependentFiscalInstitution(IFI)publishmacroeconomicand/orfiscalforecasts?

GUIDELINES:Question104assesseswhetheranIndependentFiscalInstitution(IFI)hasaroleinproducingthemacroeconomicforecast(e.g.,GDPgrowth,inflation,interestrates,etc.)and/orthefiscalforecast(revenues,expenditure,deficits,anddebt),andifso,whatkindofroleithas.Macroeconomicand/orfiscalforecastingisatypicalcorefunctionacrossIFIs,buttheirroleinforecastingtakesseveralforms(vonTrappetal.2016,p.17andTable2).SomeIFIsproducejustamacroeconomicforecast,whileothersproduceacompletefiscalforecast(whichalsotypicallyrequiresanunderlyingmacroeconomicforecast).Insomecases,thefiscalforecastreflectscontinuationofcurrentbudgetpolicies;suchforecastscanbeusedbythelegislature,themedia,orthepublictoassesstheprojectionsintheexecutive’sbudgetreflectingthegovernment’spolicyproposals.

SomeIFIsproducetheofficialmacroeconomicandfiscalforecastsusedintheexecutive’sbudget.Inothercases,IFIsdonotpreparetheirownindependentforecasts,butratherproduceanassessmentoftheofficialestimates,orprovideanopinionon,orendorsementof,thegovernment’sforecasts.Someothershavenoroleatallinforecasting.

Toanswer“a”,theremustbeanIFIthatpublishesbothitsownmacroeconomicANDfiscalforecasts.Answer“b”appliesifanIFIpublishesitsownmacroeconomicORfiscalforecast(butnotboth).Answer“c”appliesiftheIFIdoesnotpublishamacroeconomicorfiscalforecast,butratherpublishesanassessmentoftheofficialforecastsproducedbytheexecutiveandusedinthebudget.Chooseoption“d”ifthereisnoIFI;orifthereisanIFIthatneitherpublishesitsownmacroeconomicand/orfiscalforecasts,noracommentaryontheofficialforecastsforthebudget.

Macroeconomicforecastsmayincludeindicatorsrelatingtoeconomicoutputandeconomicgrowth,inflation,andthelabormarket,amongstothers.Fiscalforecastsmayincludeestimatesofrevenues,expenditures,thebudgetbalance,anddebt.Iftheansweris“a”or“b,”pleasespecifywhichindicatorsandestimatesareincludedintheforecastsandwhethertheforecastisusedbygovernmentastheofficialforecast.Iftheansweris“c,”pleasedescribethenatureanddepthoftheassessment(e.g.,thelengthofthecommentary,orwhetheritcoversbotheconomicandfiscalissues).

Answer:d.No,thereisnoIFI;ortheIFIneitherpublishesitsownmacroeconomicand/orfiscalforecasts,noracommentaryontheofficialforecastsproducedbytheexecutive.

Source:http://copsam.com/wp-content/uploads/2017/02/SAfRO-PSA-BP-Booklet-Malawi.pdf

Comment:ThemandateoftheParliamentarybudgetofficecovers:a)Macroeconomicsanalysis,b)TaxationanalysisC)Costandexpenditureanalysis

HoweverthethePBOonlydistributesitsanalysisreportsinternallytotheParliamentaryServiceCommissionandotherStandingParliamentaryCommitteesliketheBudgetandFinanceCommitteeofParliament.ThePBOdoesnotpublishitsanalysisreports.


GovernmentReviewer

Opinion:

105.DoestheIndependentFiscalInstitution(IFI)publishitsowncostingsofnewpolicyproposals,toassesstheirimpactonthebudget?

GUIDELINES:Question105assesseswhetheranIndependentFiscalInstitution(IFI)hasacostingfunctionthatinvolvesassessingthebudgetaryimplicationsofnewpolicyproposalsforbothrevenuesandexpenditures,andifso,whatkindofroleithas.ManyIFIshaveacostingrole,butwithsubstantialdiversityinthenatureandextentofthiswork(vonTrappetal2016,pp.17-18andTable2).Someassessvirtuallyallnewpolicyproposals,whileotherscostonlyaselectionofnewpolicyproposals.Othersonlypublishopinionson,orscrutinizethecostingsof,budgetmeasuresproducedbytheexecutive.

Toanswer“a,”theIFImustpublishitsowncostingsofall(orvirtuallyall)newpolicyproposals.Answer“b”appliesiftheIFIpublishesitsowncostings,butonlyformajornewpolicyproposals–forinstance,onlythoseproposalsthatcostorsaveaboveacertainamount.Answer“c”appliesiftheIFIpublishesitsowncostings,butonlyonalimitednumberofproposals.Thiscouldoccur,forinstance,iftheIFIlackedthecapacitytoassessproposalsdealingwithcertainsectors.Insteadofproducingacostestimate,itcanalsopublishanassessmentoftheestimatesproducedbytheexecutive.Answer“d”appliesifthereisnoIFI;oriftheIFIdoesnotpublishitsowncostingsofnewpolicyproposalsorprovideanassessmentoftheofficialcostingsofnewpolicyproposals.

Answer:d.No,thereisnoIFI;ortheIFIdoesnotpublishitsowncostingsofnewpolicyproposals.

Source:NoSource

Comment:ThemandateoftheParliamentarybudgetofficecovers:a)Macroeconomicsanalysis,b)TaxationanalysisC)Costandexpenditureanalysis

HoweverthethePBOonlydistributesitsanalysisreportsinternallytotheParliamentaryServiceCommissionandotherStandingParliamentaryCommitteesliketheBudgetandFinanceCommitteeofParliament.ThePBOdoesnotpublishitsanalysisreports.



106.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheIndependentFiscalInstitution(IFI)takepartandtestifyinhearingsofacommitteeofthelegislature?

GUIDELINES:Question106concernstheinteractionbetweentwoimportantoversightactorsandassesseshowfrequentlytheIndependentFiscalInstitution(IFI)madehigh-levelinputstotheworkoflegislativecommittees.AlmostallIFIsinteractwiththelegislatureinsomeform(vonTrappetal2016,p.18),buttheintensityoftheinteractionvaries.Thisquestionassessesthisaspectbyasking,withreferencetothepast12months,howfrequentlytheheadoraseniorstaffmemberoftheIFItookpartandtestifiedinhearingsofacommitteeofthelegislature.TheintentistoassesstheextenttowhichtheIFIstaffmemberinquestionwasnotonlypresentatameetingofalegislativecommittee,butwasanactiveparticipant(asopposedtoapassiveobserver,servingonlyasaresourcewhencalledupon).Asevidencetosupportyouranswer,youcanrefertoofficialrecordsoflegislativecommittees,websitesandannualreportsoftheIFI,pressreleasesandmediacoverage,forexample.Chooseanswer“a”ifthisoccurredfivetimesormore;“b”forthreetimesormore,butlessthanfivetimes;and“c”foronceortwice.Answer“d”shouldbeselectediftheheadoraseniorstaffmemberoftheIFInevertookpartandtestifiedinhearingsofacommitteeofthelegislature,orifthereisnoIFI.

Answer:c.Rarely(i.e.,onceortwice).

Source:https://web.facebook.com/149765735756006/posts/parliament-hosts-public-hearing-on-social-sector-budgetthe-speaker-of-the-nation/741446509921256/?_rdc=1&_rdr

Comment:

TheMalawiparliamentaryBudgetOfficeconductsanalysisduringbudgetformulationandduringmid-yearbudgetreview.ThePBOpresentstheanalysisreporttotheBudgetandFinanceCommitteeofParliamentandotherrelevantstandingCommittees.DuringParliamentarypublicbudgethearingthePBOisallocatedtimetomakepresentationofitsanalysisreportoftheMacroeconomic,taxationandfiscalforecastbasedontheexecutivebudgetproposal.



107.Doesthefulllegislatureand/oralegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal?

GUIDELINES:

Question107askswhetherthelegislaturedebatedbudgetpoliciespriortothetablingoftheExecutive’sBudgetProposalforthemostrecentbudgetyearbeforetheresearchcut-offdate.Ingeneral,priortodiscussingtheExecutive’sBudgetProposalforthecomingyear,thelegislatureshouldhaveanopportunitytoreviewthegovernment’sbroadbudgetprioritiesandfiscalparameters.OftentimesthisinformationislaidoutinaPre-BudgetStatement,whichtheexecutivepresentstothelegislaturefordebate.(SeeQuestions54-58.)

Anumberofcountriesconductapre-budgetdebateinthelegislaturearoundsixmonthsbeforethestartofthebudgetyear.Insomecases,theyadoptlawsthatguidetheupcomingbudget,forexampletheBudgetGuidelinesLawinBrazilandtheSpringFiscalPolicyBillinSweden.Apre-budgetdebatecanservetwomainpurposes:1)toallowtheexecutivetoinformthelegislatureofitsfiscalpolicyintentionsbypresentingupdatedreportsonitsannualandmedium-termbudgetstrategyandpolicypriorities;and2)toestablish“hard”multi-yearfiscaltargetsorspendingceilings,whichthegovernmentmustadheretowhenpreparingitsdetailedspendingestimatesfortheupcomingbudgetyear.

Toanswer“a,”thefulllegislaturemustdebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposalandapproverecommendationsfortheupcomingbudget.

Answer“b”appliesifalegislativecommittee(butnotthefulllegislature)debatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,andapprovesrecommendationsforthebudget.Option“b”alsoappliesif,inadditiontotheactionbythecommittee,thefulllegislaturealsodebatesbudgetpolicyinadvanceofthebudget,butdoesnotapproverecommendations.

Answer“c”appliesifthefulllegislatureand/oralegislativecommitteedebatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,butdoesnotapproverecommendationsforthebudget.Answer“d”appliesifneitherthefulllegislaturenoranylegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal.

Inyourcomment,pleaseindicatethedatesofthebudgetdebate,andifboththefulllegislatureandalegislativecommitteeheldadebate.Notethatadebatedoesnotneedtobeopentothepublic,butapublicrecordofthemeetingorapublicnoticethatthemeetingoccurredisrequired.Inaddition,pleaseindicatewhetherthebudgetdebatewasfocusedonaPre-BudgetStatementpublishedbytheExecutive.IftheExecutivedidnotpublishaPre-BudgetStatement,thenpleaseindicatewhatservedasthefocusofthelegislature’sdebate(forinstance,areportreleasedbyanIFIorsomeotherinstitution).

Answer:c.Yes,thefulllegislatureand/oralegislativecommitteedebatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,butitdoesnotapproverecommendationsfortheupcomingbudget.

Source:https://www.nyasatimes.com/chakwera-performs-state-opening-of-parliament-delivers-first-sona/

Comment:TheStatePresidentDrLazarusChakweramadehisStateoftheNationAddress(SONA)toParliamenton4thSeptember2020inwhichhehighlightedtheExecutivemacroeconomicandbudgetpolicy.

ThefullylegislaturedebatedontheSONAforfivedaysupto10thSeptember2020beforetheMinisterofFinancepresentedthe2020/2021budgetonFriday11thSeptember2020.



108.HowfarinadvanceofthestartofthebudgetyeardoesthelegislaturereceivetheExecutive’sBudgetProposal?

GUIDELINES:

Question108examineshowfarinadvanceofthestartofthemostrecentbudgetyearthelegislaturereceivestheExecutive’sBudgetProposal.InternationalgoodpracticerecommendsthattheExecutive’sBudgetProposalshouldbesubmittedtothelegislaturefarenoughinadvancetoallowthelegislaturetimetoreviewitproperly,oratleastthreemonthspriortothestartofthefiscalyear.(See,forinstance,Principle2.2.2oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

Forthepurposesofrespondingtothisquestion,if—andonlyif—themostrecentbudgetsubmissionoccurredlaterthanusualasaresultofaparticularevent,suchasanelection,pleaseuseamorenormalyearasthebasisfortheresponse.If,however,delayshavebeenobservedformorethanonebudgetyear,andthelegislaturehasnotreceivedtheExecutive’sBudgetProposalinatimelymanneronmorethanoneoccasioninthelastthreeyears,then“d”willbetheappropriateanswer.

Toanswer“a,”thelegislaturemustreceivetheExecutive’sBudgetProposalatleastthreemonthsinadvanceofthestartofthebudgetyear.Answer“b”appliesifthelegislaturereceivestheExecutive’sBudgetProposalatleasttwomonths,butlessthanthreemonths,beforethestartofthebudgetyear.Answer“c”appliesifthelegislaturereceivestheExecutive’sBudgetProposalatleastonemonth,butlessthantwomonths,beforethestartofthebudgetyear.Answer“d”appliesifthelegislaturedoesnotreceivetheExecutive’sBudgetProposalatleastonemonthpriortothestartofthebudgetyear,ordoesnotreceiveitatall.

Answer:d.ThelegislaturereceivestheExecutive’sBudgetProposallessthanonemonthbeforethestartofthebudgetyear,ordoesnotreceiveitall.

Source:NoSource

Comment:MalawihadFreshPresidentialElectionson23rdJune2020andtheresultswereannounced3daystothestartof2020/2021fiscalyearon1stJuly.AssuchthenewgovernmentcameupwithprovisionalbudgetwhichwasApprovedbyParliamenton30thJune2020.Theprovisionalbudgetcovered4monthsfromJulytoOctober2020.

Thefull2020/2021budgetwaspresentedon11September2020.



109.WhendoesthelegislatureapprovetheExecutive’sBudgetProposal?

GUIDELINES:Question109examineswhenthelegislatureapprovestheExecutive’sBudgetProposal.InternationalgoodpracticerecommendsthattheExecutive’sBudgetProposalshouldbeapprovedbythelegislaturebeforethestartofthefiscalyearthebudgetproposalrefersto.Thisgivestheexecutivetimetoimplementthebudgetinitsentirety,particularlynewprogramsandpolicies.

Insomecountries,theexpenditureandrevenueestimatesoftheExecutive’sBudgetProposalareapprovedseparately;forpurposesofthisquestion,atleasttheexpenditureestimatesmustbeapproved.Further,approvalofthebudgetimpliesapprovalofthefull-yearbudget,notjustashort-termcontinuationofspendingandrevenueauthority.

Toanswer“a,”thelegislaturemustapprovetheExecutive’sBudgetProposalatleastonemonthbeforethestartofthebudgetyear.Answer“b”appliesifthelegislatureapprovestheExecutive’sBudgetProposallessthanonemonthinadvanceofthestartofthebudgetyear,butatleastbythestartofthebudgetyear.Answer“c”appliesifthelegislatureapprovestheExecutive’sBudgetProposallessthanonemonthafterthestartofthebudgetyear.Answer“d”appliesifthelegislatureapprovestheExecutive’sBudgetProposalmorethanonemonthafterthestartofthebudgetyear,ordoesnotapprovethebudget.

Answer:d.Thelegislatureapprovesthebudgetmorethanonemonthafterthestartofthebudgetyear,ordoesnotapprovethebudget.

Source:


https://times.mw/parliament-passes-k1-7-trillion-budget/


Comment:Both2019/2020and2020/2021nationalbudgetwereapprovedafterthestartoftheFiscalyearbecauseoftheTripartiteelectionsandtheFreshPresidentialelectionsrespectively2020.



110.DoesthelegislaturehavetheauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:

Question110examinesthelegislature’spowertoamend—asopposedtosimplyacceptorreject―thebudgetproposalpresentedbytheexecutive.Thisquestionisaboutlegalauthorityratherthanactionsthelegislaturetakesinpractice.Thelegislature’spowerstoamendthebudgetcanvarysubstantiallyacrosscountries.

The“a”responseisappropriateonlyiftherearenorestrictionsontherightofthelegislaturetomodifytheExecutive’sBudgetProposal,includingitsrighttochangethesizeoftheproposeddeficitorsurplus.The“b”responsewouldbeappropriateif,forinstance,thelegislatureisrestrictedfromchangingthedeficitorsurplus,butitstillhasthepowertoincreaseordecreasefundingandrevenuelevels.Themorelimited“c”responsewouldapplyif,forinstance,thelegislaturecanonlyre-allocatespendingwithinthetotalssetintheExecutive’sBudgetProposalorcanonlydecreasefundinglevelsorincreaserevenues.Finally,response“d”wouldapplyifthelegislaturemaynotmakeanychanges(oronlysmalltechnicalchanges),orifamendmentsmustfirstbeapprovedbytheexecutive.Inthesecases,thelegislatureisessentiallyonlyabletoapproveorrejectthebudgetasawhole.Iftheansweris“b”or“c”,pleaseindicatethenatureoftheamendmentpowersavailabletotheParliamentandhowtheyarelimited.

Answer:a.Yes,thelegislaturehasunlimitedauthorityinlawtoamendtheExecutive’sBudgetProposal.

Source:http://www.lawcom.mw/docs/changes_in_the_constitution.pdf

PublicFinanceManagementAct(2003),PartIV;section21ConstitutionoftheRepublicofMalawi,ChapterXVIII,sections171-173.

Comment:ParliamenthasthelegislativepowersoftheRepublicwithpowersandresponsibilitiessetoutintheConstitution(ChapterVI,section48;andChapterXVIII,sections171-173).Parliamentisthelawmakerandpassesanybillspresentedtoitintolawaftersomelevelofscrutiny.ThebudgetgoesthroughtheCommitteeofSupplywhereamendmentsareusuallymadeifdeemednecessary.



111.Duringthemostrecentbudgetapprovalprocess,didthelegislatureuseitsauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:Question111assesseswhetheranyformalauthorityofthelegislaturetoamendtheExecutive’sBudgetProposalisusedinpractice.TheresponsestothisquestionshouldbedeterminedbasedonactionbythelegislaturerelatedtotheEnactedBudgetusedintheOBS.Chooseanswer“a”ifthelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposalduringthemostrecentbudgetapprovalprocess,andamendmentswereadopted(all,oratleastsomeofthem).Answer“a”alsoappliesifthelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposal,buttheamendmentswere

rejectedbyexecutiveveto.Answer“b”appliesifthelegislatureuseditsauthorityinlawtoproposeamendmentstotheExecutive’sBudgetProposal,butnoneoftheseamendmentswereadopted.Answer“c”appliesifthelegislaturehastheauthorityinlawtoamendthebudget,butnoamendmentswereproposedduringitsconsideration.Answer“d”applieswhenthelegislaturedoesnothaveanyauthoritytoamendthebudget(thatis,Question110isanswered“d”).

Iftheansweris“a”or“b”,pleasespecifyinthecommentsthenumberofamendmentsintroducedbythelegislature(andinthecaseofan“a”response,thenumberadopted,orifapplicable,informationaboutanexecutiveveto)anddescribetheirnature.Forexample,didtheamendmentsresultinanincreaseordecreaseofthedeficit?Whatwerethemostsignificantamendmentstorevenuesandtoexpendituresintermsofthesumsinvolved?Howdidamendmentsaffectthecompositionofexpenditures?Iftheansweris“a,”pleasespecifywhichamendmentswereadopted,andprovideevidenceforit.

Answer:a.Yes,thelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposal,and(atleastsomeof)itsamendmentswereadopted.

Source:https://times.mw/parliament-passes-k1-7-trillion-budget/


Comment:Parliamentpushedforamendmentsonvotesrelatedtotheiremolumentsandconstituencydevelopmentfund(CDF).Theconstituencydevelopmentfund(CDF)wasincreasedfromMWK30milliontoMWK40millionperConstituencyperyear.ThiswaslateradoptedandmadepartoftheFY2020-2021enactedbudget.



112.Duringthelastbudgetapprovalprocess,didaspecializedbudgetorfinancecommitteeinthelegislatureexaminetheExecutive’sBudgetProposal?

GUIDELINES:Question112assessestheroleofaspecializedbudgetorfinancecommitteeduringthebudgetapprovalstage.Effectivecommitteeinvolvementisanessentialconditionforlegislativeinfluenceinthebudgetprocess.Specializedcommitteesprovideopportunitiesforindividuallegislatorstogainrelevantexpertise,andtoexaminebudgetsandpolicyindepth.Yet,theinvolvementofcommitteesdiffersacrosslegislatures.Somelegislatureshaveseparatecommitteestoexaminespendingandtaxproposals,whileothershaveasinglefinancecommittee.Notalllegislatureshaveaspecializedbudgetorfinancecommitteetoexaminethebudget.Inaddition,therecanbedifferencesinthetimeavailableforthecommittee’sanalysisofthebudget.

Areportwiththecommittee’sfindingsandrecommendationsisintendedtoinformthedebateinthefulllegislature,thereforeitmustbepublishedbeforethelegislaturehasadoptedthebudget.

Response“a”requiresthat,inthelastbudgetapprovalprocess,aspecializedbudgetorfinancecommitteehadonemonthormoretoexaminetheExecutive’sBudgetProposal,anditpublishedareportwithfindingsandrecommendationspriortothebudgetbeingadopted.Response“b”applieswheresuchacommitteeexaminedthedraftbudgetandpublishedareport,butwithinashortertimeframeoflessthanonemonth.Response“c”appliesifacommitteeexaminedthebudget(withoutregardtothetimeperiod),butdidnotpublishareportpriortotheadoptionofthebudget.Response“d”applieswhereaspecializedbudgetorfinancecommitteedidnotexaminetheExecutive’sBudgetProposal.

Pleasespecifyinyourcommentthenameofthecommitteeandthenumberofdaysithadavailabletoexaminethebudget.Forbicamerallegislatureswhereonehouseorchamberhasgreaterconstitutionalauthorityinbudgetarymatters,thequestionappliestothehouseorchamber(usuallytheupperorsecondone)thatisdecisive.Forbicamerallegislatureswithco-equalhousesorchambers,thequestionshouldbeansweredwithreferencetotheonethatachievesthehigherscoreforthisquestion.Inthecaseofbicamerallegislatures,pleasenotetherelevantarrangementsineachhouseorchamber.Ifapplicable,provideacopyofthereport.Pleasenotealsoifareportispublished,butonlyafterthebudgethasbeenadopted.

Answer:c.Yes,aspecializedbudgetorfinancecommitteeexaminedtheExecutive’sBudgetProposal,butitdidnotpublishareportwithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:https://www.radioislam.org.mw/2020-to-2021-budget-is-unrealistic-budget-and-finance-committee-of-parliament/

https://www.businessmalawi.com/committee-says-budget-reckless-the-times-group-malawi/

Comment:TheBudgetandFinancecommitteethroughitschairpersonHonorableGladysGandapresentedinParliamentthecommittee'sreportwhichcaptureditsresponseandrecommendationsontheFY2020/2021budgetproposal.ThiswasalsocapturedintheHansardofParliament.

ThereportwasnotpublishedbyParliament.



113.Duringthelastapprovalprocess,didlegislativecommittees,responsibleforparticularsectors(e.g.,health,education,defense,etc.),examinespendingintheExecutive’sBudgetProposalrelatedtothesectorforwhichtheyareresponsible?

GUIDELINES:Question113assessestheroleofcommitteesofthelegislaturethatareresponsibleforparticularsectors(e.g.,health,education,defense,etc.)duringthebudgetapprovalstage.Theroleofsectoralcommitteesdiffersacrosslegislatures.Somelegislaturesdonotinvolvetheminthebudgetapprovalprocess,whileothersdo.Inaddition,thetimeavailableforcommitteeanalysisdiffers.

Areportwiththecommittee’sfindingsandrecommendationsisintendedtoinformthedebateinthefulllegislature,sothereforemustbepublishedbeforethelegislaturehasadoptedthebudget.Response“a”requiresthatsectorcommitteeshadonemonthormoretoexaminetheExecutive’sBudgetProposal,andpublishedareportwithfindingsandrecommendationspriorthebudgetbeingadopted.Response“b””applieswheresuchcommitteesexaminedthedraftbudgetandpublishedareport,butwithinashortertimeframeoflessthanonemonth.Response“c”appliesifsectoralcommitteesexaminedthebudget(withoutregardtothetimeperiod),butdidnotpublishareportpriortotheadoptionofthebudget.Response“d”applieswheresectoralcommitteesdidnotexaminetheExecutive’sBudgetProposal.

PleasenotethattheexaminationofsectoralbudgetsbyaspecializedbudgetorfinancecommitteeisassessedinQuestion112andshouldnotbeconsideredforthisquestion.

Pleaseprovideinthecommentsabriefoverviewofthecommitteestructureandspecifythenumberofdaysthatsectoralcommitteeshadavailabletoexaminethebudgetandtopublishtheirreports.Forbicamerallegislatureswhereonehouseorchamberhasgreaterconstitutionalauthorityinbudgetarymatters,thequestionappliestothehouseorchamber(usuallytheupperorsecondone)thatisdecisive.Forbicamerallegislatureswithco-equalhousesorchambers,thequestionshouldbeansweredwithreferencetotheonethatachievesthehigherscoreforthisquestion.Inthecaseofbicamerallegislatures,pleasenotetherelevantarrangementsineachhouseorchamber.Ifapplicable,provideasamplecopyofatleastoneofthereports.Pleasenoteifareportispublished,butonlyafterthebudgethasbeenadopted.

Forpurposesofrespondingtothisquestion,usethosesectoralcommitteesthatarebestperforming–thatis,theonesthatexaminethebudgetthelongestandthatpublishreports.

Answer:c.Yes,sectorcommitteesexaminedtheExecutive’sBudgetProposal,buttheydidnotpublishreportswithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:https://www.radioislam.org.mw/2020-to-2021-budget-is-unrealistic-budget-and-finance-committee-of-parliament/

https://www.businessmalawi.com/committee-says-budget-reckless-the-times-group-malawi/

Comment:TheParliamentarySectorCommitteesweregroupedinClustersandweregiven14daystoscruitnizethe2020/2021nationalbudgetbeforeitwasapproved.

Thesectorcommitteesmadeapresentationoffindingsandrecommendations.ThepresentationofthereportwasmadeinparliamentandcapturedintheHansard.SuchpresentationsaremadeaftertheresponseisprovidedtotheSpeaker'sofficesothatitisincludedontheagendafortheday.



114.Inthepast12months,didacommitteeofthelegislatureexaminein-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod?

GUIDELINES:Question114isaboutlegislativeoversightofbudgetexecution.Itassesseswhetherandhowoftenacommitteeexaminedtheimplementationofthebudgetduringthebudgetexecutionperiod(i.e.,financialyear)forwhichitwasapproved,andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.Thisquestiondoesnotapplytotheexpostreviewofimplementationfollowingtheendofthebudgetyearaspartoftheauditstage,whichisassessedseparately.Nordoesitapplytothelegislature’sreviewofthebudgetthatitmayundertakeaspartoftheprocessofconsideringasupplementalbudgetduringtheyear.In-yearmonitoringbythelegislaturewillbeaffectedbythefrequencythattheexecutivepublishesIn-YearReports.

Toanswer“a,”acommitteemusthaveexaminedin-yearimplementationoftheEnactedBudgetatleastthreetimesduringthecourseoftherelevantbudgetyearandpublishedreportswithfindingsandrecommendations.Answer“b”applieswherethisoccurredonlyonceortwiceduringtheyear.

Exception:Ifalegislatureisinsessiononlytwiceduringtheyear,anditexaminestheimplementationofthebudgetduringbothsessions,thenitwouldbeeligibleforan“a”response.

Choose“c”ifacommitteeexaminedin-yearimplementation(withoutregardtofrequency),butdidnotpublishanyreportwithfindingsandrecommendations.Answer“d”applieswherenocommitteeexaminedin-yearimplementation.

Iftheansweris“a”or“b,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation,andprovideacopyofitsreport(s).Iftheansweris“c,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation.

Forpurposesofrespondingtothisquestion,ifmorethanonecommitteeholdsin-yearreviewsofthebudget,usethecommitteethatisbestperforming–thatis,theonethatexaminesin-yearimplementationthemosttimesandthatpublishesareport.

Answer:c.Yes,acommitteeexaminedin-yearimplementation,butitdidnotpublishanyreportwithfindingsandrecommendations.

Source:https://www.mra.mw/news/parliamentary-committee-commends-mras-focus-in-revenue-collection

https://www.cabri-sbo.org/en/documents/2019-2020-mid-year-budget-review

https://www.mwnation.com/mid-year-budget-faulted/

Comment:PublicAccountsCommittee(PAC)ofParliamentprovidedanumberofchecksduringbudgetimplementation.Thiswasdonethroughprobesandreportsofthesamewascapturedinthemediathroughvariousarticleswhoselinksarecapturedabove.



115.DoestheexecutiveseekapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunitsthatreceiveexplicitfundingintheEnactedBudget,andisitlegallyrequiredtodoso?

GUIDELINES:Question115examineswhethertheexecutiveseeksapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,andwhetheritislegallyrequiredtodoso.

Insomecountries,theexecutivehasthepowerinlawtoadjustfundinglevelsforspecificappropriationsduringtheexecutionofthebudget.Thisquestionexaminesrulesaroundshiftingfundsbetweenadministrativeunits(ministries,departments,oragencies)orwhateverfundingunit(or“vote”)isspecifiedintheEnactedBudget.

Theconditionsunderwhichtheexecutivemayexerciseitsdiscretiontoshiftfundsshouldbeclearlydefinedinpubliclyavailableregulationsorlaw.Inaddition,theamountoffundsthattheexecutiveisallowedtotransferbetweenadministrativeunitsshouldnotbesoexcessiveastounderminetheaccountabilityoftheexecutivetothelegislature.

Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforeshiftingfundsbetweenadministrativeunits,anditdoessoinpractice.Answer“b”appliesiftheexecutiveobtainslegislativeapprovalbeforeshiftingfundsbetweenadministrativeunits,butisnotlegallyrequiredto

doso.Answer“c”appliesiftheexecutiveislegallyrequiredtoreceivelegislativeapprovalbeforeshiftingfunds,butdoesnotdosoinpractice.Answer“d”appliesiflegislativeapprovalisnotlegallyrequiredfortheexecutivetoshiftfundsbetweenadministrativeunitsandtheexecutivedoesnotobtainlegislativeapprovalinpractice.Answer“d”alsoappliesiftheexecutiveisauthorizedtoshiftanamountconsideredsoexcessiveastoundermineaccountability(roughlyequalto3percentoftotalbudgetedexpenditures).A“d”responseappliesifthelegislatureonlyapprovestheshiftingoffundsafterithasalreadyoccurred.

Inthecomments,pleaseindicateanylaworregulationthatprovidestheexecutivewithstandingauthoritytoshiftfundsbetweenadministrativeunitsand,ifso,describethatauthority.Similarly,legislativeapprovalforshiftingfundsbetweenadministrativeunitstypicallyoccurswiththeadoptionoflegislationsuchasasupplementalbudget.Butifotherformalproceduresforgainingapprovalfromthelegislatureexist,thenpleaseprovideinformationaboutthatapprovalprocess.

Answer:c.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,butinpracticetheexecutiveshiftsfundsbeforeobtainingapprovalfromthelegislature.

Source:PFMAandConstitutionoftheRepublicofMalawi

Comment:PFMA(2003)Section23(1)says"Subjecttosection178oftheConstitution,nopublicmoneyshallbeexpendedunlesstheexpenditurehasbeenauthorizedbyanAppropriationActinaccordancewithsubsection(2)orisstatutoryexpenditure.However,inpractice,theexecutiveshiftsbudgetallocationsandspendwithoutpre-approvalfromtheLegislature.AnexampleiswhentheStatePresidentusedpresidentialdecreestore-allocateMWK6.2billiontoCOVIDresponsewithoutpre-approvalbyParliament.TheMWK6.2billionwaslatermisusedbyimplementingentities.

TheOmbudzman'sreportonthemaladministrationofCOVIDfundsintheinitialresponseplanandsomemediareportsshouldbeadequateevidencetosupporttheanswer.

https://www.theioi.org/ioi-news/current-news/ombudsman-releases-report-on-misplaced-priorities



116.Doestheexecutiveseekapprovalfromthelegislaturepriortospendingexcessrevenue(thatis,amountshigherthanoriginallyanticipated)thatmaybecomeavailableduringthebudgetexecutionperiod,andisitlegallyrequiredtodoso?

GUIDELINES:Question116examineswhethertheexecutivereceivesapprovalfromthelegislaturepriortospendingexcessrevenue,andwhetheritislegallyrequiredtodoso.GoodpracticerequiresthelegislaturetoapprovechangesinrevenueorexpenditurerelativetotheEnactedBudget.Forexample,ifadditionalrevenueiscollectedunexpectedlyduringtheyear,whichoftenhappensinoil/mineral-dependentcountries,anditwasnotaccountedforintheEnactedBudget,thereshouldbeaprocedureinplacetoensurethatthelegislatureapprovesanyproposeduseofthese“new”funds.Ifsuchrequirementsarenotinplace,theexecutivemightdeliberatelyunderestimaterevenueinthebudgetproposalitsubmitstothelegislature,inordertohaveadditionalresourcestospendattheexecutive’sdiscretion,withnolegislativecontrol.

Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforespendinganyfundsresultingfromhigher-than-expectedrevenues,anditdoessoinpractice.Answer“b”appliesiftheexecutiveobtainslegislativeapprovalbeforespendingexcessrevenue,butisnotlegallyrequiredtodoso.Answer“c”appliesiftheexecutiveislegallyrequiredtoreceivelegislativeapprovalbeforespendingexcessrevenue,butdoesnotdosoinpractice.Answer“d”appliesifpriorlegislativeapprovalisnotlegallyrequiredfortheexecutivetospendexcessrevenueandtheexecutivedoesnotobtainlegislativeapprovalinpractice.A“d”responseappliesifthelegislatureonlyapprovestheadditionalspendingafterithasalreadyoccurred.

Typically,legislativeapprovalofadditionalspendingbeyondwhatwasreflectedintheEnactedBudgetwouldoccurwiththeadoptionofasupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

Answer:aTheexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortospendingexcessrevenues,anditdoessoinpractice.

Source:ConstitutionofMalawi,sections173,178,179,180,181or182.

Comment:Thenon-taxrevenueisthemostlymisusedandspentbytheexecutivewithoutpriorapprovalbytheParliament

Duringtheperiodunderthisreview,therewasnoovercollectionofbothtaxandnontaxrevenue.TheexecutivethroughMalawiRevenueAuthorityregisteredanundercollectionoftax.Thatiswhytheanswerchangedfromtheprevioussurvey.itispossiblethatduringthepreviousOBStheexecutiveregisteredovercollectionoftaxandtheanswerwasA



IBPCommentForconsistencyacrosscountriesandSurveyrounds,thisanswerhasbeenadjustedto"a."SeealsoSection177:"1.Ifinrespectofanyfinancialyearitisfound—b.thatanymoneyshavebeenexpendedforanypurposeinexcessoftheamount(ifany)appropriatedforthatpurposebytheAppropriationAct,asupplementaryestimateshowingthesumsrequiredorspentshallbelaidbeforetheNationalAssemblyandtheheadsofanysuchexpenditureshallbeincludedinaSupplementaryAppropriationBillorinamotionormotionsapprovingsuchexpenditure."

117.DoestheexecutiveseekapprovalfromthelegislaturepriortoreducingspendingbelowthelevelsintheEnactedBudgetinresponsetorevenueshortfalls(thatis,revenueslowerthanoriginallyanticipated)orotherreasonsduringthebudgetexecutionperiod,andisitlegallyrequiredtodoso?

GUIDELINES:Question117examineswhethertheexecutivereceivesapprovalfromthelegislaturepriortocuttingspendingbelowthelevelsintheEnactedBudgetinresponsetorevenueshortfallsorforanyotherreason,andwhetheritislegallyrequiredtodoso.GoodpracticerequiresthelegislaturetoapprovechangesinrevenueorexpenditurerelativetotheEnactedBudget.Forexample,iflessrevenueiscollectedunexpectedlyduringtheyear,thelegislatureshouldapproveorrejectanyproposedreductionsinexpendituresthatareimplementedasaresult.Ifsuchrequirementsarenotinplace,theexecutivemightsubstantiallychangethecompositionofthebudgetattheexecutive’sdiscretion,withnolegislativecontrol.

Typically,legislativeapprovalofproposalstoreducespendingbelowthelevelsreflectedintheEnactedBudgetwouldoccuraspartofthesupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforeimplementingspendingcutsinresponsetorevenueshortfallsorforotherreasons,anditdoessoinpractice.Answer“b”appliesiftheexecutivereceivedlegislativeapprovalbeforeimplementingsuchcuts,butisnotlegallyrequiredtodoso.Answer“c”appliesiftheexecutiveislegallyrequiredtoobtainlegislativeapprovalbeforeimplementingsuchcuts,butdoesnotdosoinpractice.Answer“d”appliesiflegislativeapprovalisnotlegallyrequiredfortheexecutivetoimplementsuchcutsandtheexecutivedoesnotobtainsuchapprovalinpractice.A“d”responseappliesifthelegislatureonlyapprovesthespendingcutsaftertheyhavealreadyoccurred.

Answer:a.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoreducingspendingbelowtheenactedlevelsinresponsetorevenueshortfallsorotherreasons,anditdoessoinpractice.

Source:ConstitutionofMalawi,sections177(Supplementaryappropriations)subsections(1)and(2).

Comment:ReductioninexpenditureispresentedviatheMid-YearReviewandapprovedbythelegislature.

MinisterofFinanceisallowedtotransferfundsfromVoteswhicharelikelytobeunder-spenttotheunforeseenexpenditurevotewithoutpriorapprovalbyparliament.FundsinthisvotearetransferabletoanyotherbytheMinister.



118.DidacommitteeofthelegislatureexaminetheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI)?

GUIDELINES:

Question118isaboutexpostoversightfollowingtheimplementationofthebudget.ItprobeswhetheracommitteeexaminedtheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI),andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.AkeyissueishowsoonaftertheSAIreleasesthereportdoesitlegislaturereviewit.Thisquestiondoesnotapplytothelegislativescrutinyofin-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod,whichisassessedseparately.Also,thequestionisaskingspecificallyabouttheSAI’sannualreportontheexecutionofthebudget,notaboutotherauditreportsthattheSAImayproduce.(ThisistheAuditReportusedforrespondingtoQuestion98.)

Toanswer“a,”alegislativecommitteemusthaveexaminedtheannualAuditReportwithinthreemonthsofitbeingreleasedbytheSAI,andthenpublishedareport(orreports)withfindingsandrecommendations.(Notethatthethree-monthperiodshouldonlytakeintoaccounttimewhenthelegislatureisinsession.)

Answer“b”applieswhenthecommitteeexaminesitwithinsixmonthsofitbeingreleased(butmorethanthreemonths),andthenpublishedareportwithitsfindingsandrecommendations.Choose“c”ifacommitteeexaminedtheannualAuditReportmorethansixmonthsafteritbecameavailableoritdidnotpublishanyreportwithfindingsandrecommendations.Answer“d”applieswherenocommitteeexaminedtheannualAuditReport.

Iftheansweris“a”or“b,”pleasespecifythenameofthecommitteeandwhenitreviewedtheAuditReport,andprovideacopyofitsreport(s).Iftheansweris“c,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation.Answers“a,”“b,”or“c”maybeselectediftheAuditReportisproducedbytheSAIbutnotmadepubliclyavailable.

Answer:c.Yes,acommitteeexaminedtheAuditReportontheannualbudget,butitdidsoafterthereporthadbeenavailableformorethansixmonthsoritdidnotpublishanyreportwithfindingsandrecommendations.

Source:https://web.facebook.com/NationOnlineMw/posts/newspublic-accounts-committee-pac-of-parliament-has-expressed-shock-at-what-it-h/3595007807186750/?_rdc=1&_rdr

Comment:OncetheAuditorGeneral'sreportsaresubmittedtotheNationalAssembly,MembersofParliament,throughtheParliamentaryPublicAccountsCommittee(PAC),examinesthereportonthefinancialstatementsoftheGovernmentinthelightoftheoutputsproposedandtheperformancecriteriaintherelativeestimates.



119.Wastheprocessofappointing(orre-appointing)thecurrentheadoftheSAIcarriedoutinawaythatensureshisorherindependence?

GUIDELINES:Question119concernstheappointmentprocessofthecurrentheadoftheSupremeAuditInstitution(SAI).Appointmentproceduresvarygreatlyacrosscountries,aswellasacrossdifferenttypesofSAIs.Moreover,conventionsandinformalpracticescangreatlyaffectthedefactoindependenceoftheheadoftheSAI.WhilethesefactorsmakeitdifficulttodeviseasinglemetricagainstwhichallSAIscanbeassessedwithregardtothisparticularaspect,thisquestionfocusesonwhetherthelegislatureorjudiciarymustappointorapprovetheappointmentoftheheadoftheSAIasawaytoensuretheSAI’sindependencefromtheexecutive.However,iftheappointmentiscarriedoutinanotherwaythatnonethelessensurestheindependenceoftheSAIhead,thenthatapproachcouldbealsoconsidered.

Toanswer“a,”thelegislatureorjudiciarymustappoint(orre-appoint)theheadoftheSAI,orapprovetherecommendationoftheexecutive,asawaythatensurehisorherindependencefromtheexecutive.(Asnotedabove,alternativeapproachesmayalsobeacceptable.)Choose“b”iftheappointmentprocessdoesnotensuretheindependenceoftheheadoftheSAI,e.g.theexecutivemayappointtheheadoftheSAIwithoutthefinalconsentofthelegislatureorjudiciary.

Irrespectiveofwhichansweryouselected,provideadescriptionofhowtheheadoftheSAIisappointed.

Answer:a.Yes,theheadoftheSAImayonlybeappointedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforetheappointmenttakeseffect.

Source:PublicAuditAct(2003)andMalawiConstitution

https://times.mw/parliament-moves-to-protect-auditor-general/

https://www.accaglobal.com/lk/en/member/member/accounting-business/2018/02/interviews/stephenson-kamphasa.html

Comment:TheParliamentofMalawireviewsandapprovesnominatedAuditorgeneralbeforebeingappointed.

TheMalawiConstitution,section184stipulatesthefollowingthatappointmenttotheofficeofAuditorGeneralshallbemadebythePresidentandconfirmedbytheNationalAssemblybyamajorityofthememberspresentandvoting,butthePublicAppointmentsCommitteemayatanytimeinquireastothecompetenceofthepersonsoappointedtoperformthedutiesofthatofficeandastothefinancialprobityofapersonsoappointed,sofarasitisrelevanttothedutiesofthatoffice.

ThePublicAuditAct(PAA)section5supportsthisposition.However,theappointmentofthecurrentheadofSAIwasnotwithoutcontroversy.ThePAAwasrecentlyamendedandassentedtobythePresident.However,asubsequentappointmentoftheheadofSIAdidnotfollowthesetproceduresasprovidedforintheamendment.Despiteresistancefromvarioussectors,theExecutivestillpushedfortheappointmentofthenewheadofSAI,whowasconfirmedbyamajorityoftheNationalAssembly.



120.Mustabranchofgovernmentotherthantheexecutive(suchasthelegislatureorthejudiciary)givefinalconsentbeforetheheadoftheSupremeAuditInstitution(SAI)canberemovedfromoffice?

GUIDELINES:

Question120coversthemannerinwhichtheheadorseniormembersoftheSAImayberemovedfromoffice.ThisquestiondrawsonbestpracticesidentifiedintheLimaDeclarationofGuidelinesonAuditingPrecepts(http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf),includingmeasuresintendedtoguaranteetheoffice’sindependencefromtheexecutive.

Toanswer“a,”theheadoftheSAImayonlyberemovedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforetheheadoftheSAIisremoved.Forexample,thelegislatureorjudiciarymaygivefinalconsentfollowingacertainexternalprocess,suchasacriminalproceeding.Sowhiletheexecutivemayinitiateacriminalproceeding,thefinalconsentofamemberofthejudiciary—orajudge—isnecessarytorenderaverdictofwrongdoingthatmayleadtotheremovalfromofficeoftheheadoftheSAI.Answer“b”appliesiftheexecutivemayremovetheheadoftheSAIwithoutthefinalconsentofthejudiciaryorlegislature.

Answer:b.No,theexecutivemayremovetheheadoftheSAIwithoutthefinalconsentofthejudiciaryorlegislature.

Source:PublicAuditAct(2003),section5(6)ConstitutionoftheRepublicofMalawi(1995),section184(6)

Comment:PublicAuditAct(2003),section5(6)stipulatesthat:TheAuditorGeneralmayonlyberemovedfromofficebythePresidentinaccordancewithsubsection(6)ofsection184oftheConstitution.2.ConstitutionoftheRepublicofMalawi(1995),section184(6)stipulatesthat:ApersonholdingtheofficeofAuditorGeneralshallbesubjecttoremovalbythePresidentonlybyreasonofthatpersonbeing-a.incompetentintheexerciseofhisorherduties;b.compromisedintheexerciseofhisorherdutiestotheextentthathisorherfinancialprobityisinseriousquestion;c.otherwiseincapacitated;ord.overtheretirementage.



121.WhodeterminesthebudgetoftheSupremeAuditInstitution(SAI)?

GUIDELINES:

http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf

Question121askswhodeterminesthebudgetoftheSupremeAuditInstitution(SAI).Toensureobjectiveauditsofgovernmentbudgets,anotherimportantcomponentoftheSAI’sindependencefromtheexecutiveistheextenttowhichtheSAI’sbudgetisdeterminedbyabodyotherthantheexecutive,andwhethertheSAIhasadequateresourcestofulfillitsmandate.

Answer“a”appliesifthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate,ANDeithertheSAIdeterminesitsownbudgetandthensubmitsittotheexecutive(whichacceptsitwithlittleornochange)ordirectlytothelegislature,orthebudgetoftheSAIisdetermineddirectlybythelegislatureorjudiciary(orsomeindependentbody).Answer“b”appliesiftheSAI’sbudgetisdeterminedbytheexecutive(absentarecommendationfromtheSAI),andthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.Answer“c”appliesifthelegislatureorjudiciary(orsomeindependentbody)determinestheSAI’sbudget,butthefundinglevelisnotconsistentwiththeresourcestheSAIneedstofulfillitsmandate.Answer“d”appliesiftheexecutivedeterminestheSAI’sbudget,andthefundinglevelisnotconsistentwiththeresourcestheSAIneedstofulfillitsmandate.PleaseprovideevidenceinsupportoftheassessmentthatthefundinglevelisorisnotbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.

Answer:d.ThebudgetoftheSAIisdeterminedbytheexecutive,andthefundinglevelisnotconsistentwiththeresourcestheSAIneedstofulfillitsmandate.

Source:http://www.times.mw/parliament-moves-to-protect-auditor-general/

Comment:FundingtotheSAIislargelydeterminedbytheExecutive.thefundingisusuallynotsufficientenoughforeffectivedeliveryoftheSAImandate.TheSAIhasattimesdependedondonationsi.e.KfW(GermanyGovernment)toconductaudits.TherehasbeenamovementtowardsprotectingfundingtotheofficeoftheSAIthroughamendmenttothePublicAuditAct,howevertheFY2019-20,itwasstilltheExecutivethathadcontroloverthefundinglevels.TheamendedPAAsection17(1)statesthat'TheNationalAssemblyshallappropriatesufficientmoneys,onatimelybasis,toenabletheeffectiveandefficientoperationoftheAuditorGeneralandtheNationalAuditOffice.Section17(2)furtherprovidesthat'TheoperationsoftheAuditorGeneralandtheNationalAuditOfficeshallbeconductedinaccordancewithabudgetandbusinessplanpreparedbytheAuditorGeneralforeachfinancialyearwhichshallinclude...'



122.DoestheSupremeAuditInstitution(SAI)havethediscretioninlawtoundertakethoseauditsitmaywishto?

GUIDELINES:Question122exploresthescopeoftheinvestigativepowersoftheSupremeAuditInstitution(SAI)asprescribedinlaw.

Question97askswhichofthethreetypesofaudits—financial,compliance,andperformance—theSAIconducts.ThisquestionasksiftheSAIisconstrainedbylaw(ratherthanbyalackofcapacityoraninadequatebudget)fromundertakinganyformofauditorinvestigatingirregularitiesinanyprogramoractivity.

Therearenumerousexamplesoflimitations.Forinstance,someSAIsarenotpermittedbytheirlegalmandatetoauditjointventuresorotherpublic-privatearrangements.Othersareonlyallowedtoundertakefinancialaudits,precludedfromconductingperformanceorvalue-for-moneyaudits.TheSAIsinsomecountriesdonothavethelegalmandatetoreviewarrangementsinvolvingoilorstabilizationfunds,orothertypesofspecialorextra-budgetaryfunds.TheSAImayalsonothavetheabilitytoauditcommercialprojectsinvolvingthepublicandprivatesector.

Toanswer“a,”theSAImusthavefulldiscretioninlawtodecidewhichauditstoundertake.Answer“b”appliesifsomelimitationsexist,buttheSAIenjoyssignificantdiscretiontoundertakethoseauditsitwishesto.Answer“c”appliesiftheSAIhassomediscretion,butsignificantlegallimitationsexist.Answer“d”appliesiftheSAIhasnopoweratalltochoosewhichauditstoundertake

ConsultingtheLimaDeclarationofGuidelinesonAuditingPrecepts(http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf)maybeusefulinansweringthisquestionasitsprovisionsservetodefinetheappropriatescopeofaSAI’slegalmandateandjurisdiction.

Answer:a.TheSAIhasfulldiscretiontodecidewhichauditsitwishestoundertake.

Source:PublicAuditAct(2003),section6.

Comment:ThediscretionishoweverhamperedbylimitedbudgetallocationtotheNationalAuditOfficebytheexecutive

http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf



123.AretheauditprocessesoftheSupremeAuditInstitution(SAI)reviewedbyanindependentagency?

GUIDELINES:Question123assesseswhetherandtowhatextenttheauditprocessesoftheSupremeAuditInstitution(SAI)aresubjecttoreviewbyanindependentagency.ThelattercouldbeapeerSAI,aninternationalorganization,anacademicinstitutionwithrelevantexpertise,oranindependentdomesticagencywithqualityassurancefunctionsintheareaoffinancialreporting.

Toanswer“a,”anindependentagencymustconductandpublishareviewoftheauditprocessesoftheSAIonanannualbasis.Answer“b”appliesifareviewwascarriedoutwithinthepastfiveyears,andpublished,butitisnotconductedannually,but.Chooseanswer“c”iftheSAIhasaninternalunitthatreviewstheauditprocessesoftheSAIonaregularbasis,butanindependentagencydoesnotconductsuchareview.Answer“d”appliesiftheauditprocessesoftheSAIarereviewedneitherbyanindependentagencynorbyaunitwithintheSAI.

Iftheansweriseither“a”or“b,”pleasespecifythenameoftheindependentagencyandwhenlastitconductedsuchareview,andprovideacopyofthepublishedreport.Iftheansweris“c,”pleasespecifythenameoftheunitwithintheSAIthatistaskedwithconductingsuchreviews.

Answer:c.No,butaunitwithintheSAIconductsareviewoftheauditprocessesoftheSAIonaregularbasis.

Source:PublicAuditAct(2003),section13(1).

Comment:ThePublicAuditActstipulatesthattheAuditorGeneralshall,subjecttotheprovisions(ofthisAct),establish,reviewandregulatetheproceduresofhisofficeinaccordancewithgenerallyacceptedauditingpractice.



124.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheSupremeAuditInstitution(SAI)takepartandtestifyinhearingsofacommitteeofthelegislature?

GUIDELINES:Question124concernstheinteractionbetweentwoimportantoversightactorsandassesseshowfrequentlytheSupremeAuditInstitution(SAI)madehigh-levelinputstotheworkoflegislativecommittees.ManySAIsinteractwiththelegislatureinsomeform,butthenatureandintensityoftheinteractionvaries.Thisquestionprobesthisaspectbyasking,withreferencetothepast12months,howfrequentlytheheadoraseniorstaffmemberoftheSAItookpartandtestifiedinhearingsofacommitteeofthelegislature.TheintentistoassesstheextenttowhichtheSAIrepresentativeinquestionwasnotonlypresentatameetingofalegislativecommittee,butwasanactiveparticipant(asopposedtoapassiveobserver,servingonlyasaresourcewhencalledupon).Youcanrefertoofficialrecordsoflegislativecommittees,websitesandannualreportsoftheSAI,pressreleasesandmediacoverage,forexample.Chooseanswer“a”ifthisoccurredfivetimesormore;“b”forthreetimesormore,butlessthanfivetimes;“c”foronceortwice,and“d”fornever.

Answer:c.Rarely(i.e.,onceortwice).

Source:https://www.nyasatimes.com/malawi-parliament-committee-recalls-auditor-general-pioneer-investment-k560m-claim/

Comment:TheMalawiAuditorGeneral(headofSAI)hassometimesappearedbeforethePublicAccountsCommitteeofParliamentandthesemeetingshave

beencoveredbythepress.



125.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationoftheannualbudget(priortothebudgetbeingtabledinparliament)?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf.

PleaseconsideronlyparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencydesignatedbythegovernmenttoimplementparticipationmechanisms(“theexecutive”)iscurrentlyusingtoallowthepublictoparticipateintheformulationoftheannualbudget,includingannualpre-budgetdiscussions.Participationmechanismsusedonlybylineministriesshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbytheexecutive,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasspendingandtaxpolicy,fundingandrevenuelevels,andmacro-fiscalplanning.

Toanswer“a,”theexecutivemustuseopenparticipationmechanismsthatinvolvethepublicintheformulationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficials.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.

Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputintheformulationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichtheexecutiveseeksoutinputsfromcitizens.Examplesincludesurveys,focusgroups,reportcards,publishedpolicyconsultationexercises,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

2)Theexecutiveconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andtheexecutivedeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,thereshouldbesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothattheallCSOsandindividualmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.

Examplesofmechanismsthatmightqualifyasa“c”responseincludehotlines,Facebookannouncements,andone-offmeetingswithNGOsinwhichthereisapublicrecord.

Theresearchermustpresentevidencetosupportselectionofa“c”response.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:a.Yes,theexecutiveusesopenparticipationmechanismsthroughwhichmembersofthepublicandgovernmentofficialsexchangeviewsonthebudget.

https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf

Source:BudgetManual(2009),pages23,28

https://www.zodiakmalawi.com/nw/national-news/65-news-in-central-region/2217-open-up-to-suggestions-in-pre-budget-consultations-economic-expert-tips-gvt

Comment:TheExecutivethroughtheMinistryofFinanceconductsbudgetconsultationmeetingsbeforetheExecutivesubmitsitsbudgettoParliament.Themeetingsareheldinthreedistrictsonlyoutofthe28districtsinthecountry.AlthoughtheMinistryofsharesinformationaboutthemeetingspublicly,itsendsoutinvitationstospecificinterestsgroupslikeCSOs,businessassociations,professionalinstitutionstomakesubmissions.Ordinarycitizenscanattendandaskquestions.

TheMinistrymakesapresentationhighlightingmajormacroeconomicandfiscalpolicypriorities,followedbytheinstitutionhighlightedintheinvitation.Afterthat,thediscussionisopenedtoall.TheMinisterorhisofficialsrespondtoquestions/proposalsiftheyareabletothereandthen,otherwisetheissuesarenotedforfuturediscussion.



126.Withregardtothemechanismidentifiedinquestion125,doestheexecutivetakeconcretestepstoincludevulnerableandunder-representedpartsofthepopulationintheformulationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleof“Inclusiveness”,andexaminestheexecutive’sefforttoactivelyreachouttocitizenswhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocesses.Theemphasishereisontheexecutive’seffortstoseekouttheviewsofmembersofthepublicfromsociallyvulnerablegroupsand/orwhoareunderrepresentedintheprocess.

Toanswer“a,”theexecutivemustactivelyseekoutindividualsfromatleastonevulnerableandunderrepresentedcommunityand/orcivilsocietyorganizationrepresentingvulnerableandunderrepresentedindividualsandcommunities.Theresearchermustprovideevidencetoshowthegovernment’seffortsandactions.Theresearchermustspeakwiththerelevantgovernmentofficial(s),andsubsequentlydoublecheckwithanalternativesource,suchasrepresentativesofvulnerable/underrepresentedgroups.

Answer“b”appliesiftheexecutivedoesnottakeconcretestepstoincorporatevulnerable/underrepresentedindividuals,ororganizationsrepresentingthem,intoparticipationmechanismsoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:b.Therequirementsforan“a”responsearenotmet.

Source:https://www.zodiakmalawi.com/nw/national-news/65-news-in-central-region/2217-open-up-to-suggestions-in-pre-budget-consultations-economic-expert-tips-gvt

Comment:TheMinistryofFinanceconductspre-budgetconsultationmeetingsbeforetheExecutivepresentsitsbudgetproposaltoParliament.Theconsultationsworksareheldinthreedistrictsonlyoutofthe28districtsinthecountry.AlthoughtheMinistryofFinancecirculatesinformationaboutthemeetingspublicly,itsendsoutinvitationstospecificinterestsgroupslikeCSOs,PrivateSectorgroups,professionalinstitutionstomakesubmissions.



127.Duringthebudgetformulationstage,whichofthefollowingkeytopicsdoestheexecutive’sengagementwithcitizenscover?

Forthepurposeofthisquestion,keytopicsareconsideredtobe:

1.Macroeconomicissues2.Revenueforecasts,policies,andadministration3.Socialspendingpolicies4.Deficitanddebtlevels5.Publicinvestmentprojects6.Publicservices

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsiderallofthemechanismscurrentlyusedbytheexecutivetopromotepublicparticipationduringtheformulationoftheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics--andforthisreasontheotherquestionsassessingtheexecutive’sengagementwiththepublicduringbudgetformulationcanbeansweredonthebasisofengagementontopicsotherthanthesixlistedabove--forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeonlytheoneslistedabove.Iftheexecutive’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.

Notealsothatthisquestionassessesonlythecoverageofpublicengagement(i.e.,“whatissuesisthepublicinvitedtoengageon?”)andissuesrelatedtothedepthofengagementorselectivityofengagedarenotdealtwithbythisquestion.

Ifwrittenmaterialsaboutthepublicengagement,suchasaninvitation,donotspecifythecoverageofthepublicengagement,buttheresearcherhaspersonallyparticipatedintheengagement,s/hemayrespondtothisquestionbasedonfirsthandexperienceofthecoverageofthepublicengagement.

Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:c.Theexecutive’sengagementwithcitizenscoversatleastone(butlessthanthree)oftheabove-mentionedtopics.

Source:https://www.congoma.mw/cso-position-on-the-2020-2021-national-budget/

https://www.zodiakmalawi.com/nw/national-news/65-news-in-central-region/2217-open-up-to-suggestions-in-pre-budget-consultations-economic-expert-tips-gvt

Comment:ThesubmissionsfromthepubliccoverallthesixtopicsandtheGovernmentdoesnotlimitthescopeofinputfromstakeholders



IBPCommentForcrosscountryconsistency,IBPrevisedtoanswerchoiceC(fromA).Thereisnostructureddescriptiononthetopicstobecoveredduringsuchconsultations.

128.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputinmonitoringtheimplementationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf.

PleaseconsideronlyparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencydesignatedbythegovernmenttoimplementparticipationmechanisms(“theexecutive”)iscurrentlyusingtoallowthepublictoparticipateinmonitoringtheimplementationoftheannualbudget.Iftheexecutivehasdesignatedacentralcoordinatingagencytoimplementparticipationmechanismsthroughoutthenationalbudgetprocess,researchersmayconsiderthesemechanisms.Participationmechanismsusedonlybylineministriesshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbytheexecutive,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheimplementationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchas


revenueadministration,publicservicedelivery,publicinvestmentprojectimplementation,includingprocurement,andtheadministrationofsocialtransferschemes.

Toanswer“a,”theexecutivemustuseopenparticipationmechanismsthatinvolvethepublicintheimplementationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficial.Examplesincludepublicmeetings,online,deliberativeexchanges,procurementcomplaintmechanisms,andsocialmonitoringanddialogue.

Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputontheimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichtheexecutiveseeksoutinputsfromcitizens.Examplesincludepublichearings,surveys,focusgroups,reportcards,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoprovideinputonbudgetimplementation,but:

1)Themechanismsarenotstructured,happenonlyonad-hocbasis,ornotregularly.

and/or

2)Theexecutiveconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andtheexecutivedeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,theresearchermusthaveevidencethatthegovernmentisholdingparticipationmechanismsthathavesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothatallCSOsandmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.

Examplesincludehotlines,Facebookannouncements,one-offmeetingswithNGOsinwhichthereisapublicrecord.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:d.Therequirementsfora“c”responseorabovearenotmet.

Source:https://www.afidep.org/strengthening-malawi-parliament-committees-performance-evaluation-with-committee-chairs/

DevelopmentCooperationStrategyforMalawi(2014),(http://www.finance.gov.mw/index.php/documents/doc_view/195-development-cooperation-strategy-for-malawi-2014-2018)

SectorWorkingGroupsGuidelineBooklet,(http://www.finance.gov.mw/index.php/documents/cat_view/48-key-documents)

DevelopmentAssistanceStrategy(2006-2011)(http://www.finance.gov.mw/index.php/documents/cat_view/48-keydocuments)

Comment:ThegovernmentthroughlineMinistriesinstitutedSectoralTechnicalworkingGroups(TWGs)tomonitorandevaluateperformanceofthebudgetexecution.TheTWGmembersincludeleadersofCivilSocietyOrganizations.

However,theTWGmeetingsarenotconductedregularlyasstipulatedintheguidelinesandevenwhentheyTWGsareconductednotealltheeligibleparticipantsattendduetofinancialconstraints.inaddition,thereisnoevidenceofanyopportunitiesforpublictoparticipateinmonitoringbudgetimplementationduringOBS2021researchperiod



129.Withregardtothemechanismidentifiedinquestion128,doestheexecutivetakeconcretestepstoreceiveinputfromvulnerableandunderrepresentedpartsofthepopulationontheimplementationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleof“Inclusiveness”,andexaminestheexecutive’sefforttoactivelyreachouttocitizenswhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocesses.Theemphasishereisonnationalgovernment’seffortstoobtaininputfrommembersofthepublicwhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocessesduringtheimplementationoftheannualbudget.

Toanswer“a,”theexecutivemustactivelyseekoutindividualsfromatleastonevulnerableandunderrepresentedcommunityand/orcivilsocietyorganizationrepresentingvulnerableandunderrepresentedindividualsandcommunities.Theresearchermustprovideevidencetoshowthegovernment’seffortsandactions.Theresearchermustspeakwiththerelevantgovernmentofficial(s),andsubsequentlydoublecheckwithanalternativesource,suchasrepresentativesfromvulnerable/underrepresentedgroups.

Answer“b”appliesifthenationalexecutivedoesnottakeconcretestepstoincorporatevulnerable/underrepresentedindividuals,ororganizationsrepresentingthem,intoparticipationmechanismsoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.


Source:https://www.zodiakmalawi.com/nw/national-news/65-news-in-central-region/2217-open-up-to-suggestions-in-pre-budget-consultations-economic-expert-tips-gvt

Comment:Inmostcasesparticipationduringthepre-budgetconsultationsisbyinvitations.Inaddition,theconsultationworkshopsareonlyconductedinfouradministrativeregionsnotinallthe28districts.Thisapproachbygovernmentleavesoutthevulnerablegroupsfromruralcommunities.



130.Duringtheimplementationoftheannualbudget,whichofthefollowingtopicsdoestheexecutive’sengagementwithcitizenscover?


1.Changesinmacroeconomiccircumstances2.Deliveryofpublicservices3.Collectionofrevenue4.Implementationofsocialspending5.Changesindeficitanddebtlevels6.Implementationofpublicinvestmentprojects

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsiderallofthemechanismscurrentlyusedbytheexecutivetopromotepublicparticipationduringtheimplementationoftheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics--andforthisreasontheotherquestionsassessingtheexecutive’sengagementwiththepublicduringbudgetimplementationcanbeansweredonthebasisofengagementontopicsotherthanthesixlistedabove--forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeONLYtheoneslistedabove.Iftheexecutive’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.



Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.


Source:Nosource

Comment:DuringbudgetimplementationtheExecutivedoesnotusepublicparticipationmechanisms



131.Whentheexecutiveengageswiththepublic,doesitprovidecomprehensivepriorinformationontheprocessoftheengagement,sothatthepubliccanparticipateinaninformedmanner?

Comprehensiveinformationmustincludeatleastthreeofthefollowingelements:

1.Purpose2.Scope3.Constraints4.Intendedoutcomes5.Processandtimeline

GUIDELINES:ThisquestionrelatestotheGIFTprincipleof“Openness,”andaddresseswhethertheexecutiveprovidesrelevantinformationontheprocessoftheengagementbeforepublicparticipationtakesplace,inordertohelpcitizensengageeffectively.Thequestionaddresseswhetherthe“rulesofthepublicengagement”areclearlyspelledout,inadvanceandindetail,sothatthosemembersofthepublicwhowanttoengageknowhowtodoso,intermsofwhentheycandoso,whattheyareexpectedtoprovideinputon,bywhen,towhom,etc.Thisquestiondoesnotcoverthesubstanceoftheengagement,whichiscoveredbyquestions127and130.

Non-comprehensiveinformationmeansthatthegovernmentprovidesinformationthatincludesatleastonebutlessthanthreeoftheelementslistedabove.

Purposereferstoabriefexplanationofwhythepublicengagementisbeingundertaken,includingtheexecutive’sobjectivesforitsengagementwiththepublic.

Scopereferstowhatiswithinthesubjectmatteroftheengagementaswellaswhatisoutsidethesubjectmatteroftheengagement.Forexample,thescopemayincludehowacurrentpolicyisadministeredbutexcludethespecificsofthepoliciesthemselves.

Constraintsreferstowhethertherearethereanyexplicitlimitationsontheengagement.Anexampleofaconstraintcouldbethatanypolicychangesmustnotcost(orforgorevenue)morethanaspecificamountorhavenonetfiscalcost.

Intendedoutcomesreferstowhattheexecutivehopestoachieveasaresultoftheengagement.Examplesofintendedoutcomescouldberevisingapolicytobetterreflectcitizenorservice-userviewsortoimprovethewayinwhichaparticularprogramisadministered.

Processreferstothemethodsbywhichthepublicengagementwilltakeplaceandthediscretestepsintheprocess.Forexample,theprocessmaysimplybeaone-offInternet-basedconsultation,withasummarypublishedofpublicinputsandtheofficialresponse.Theprocessmayinvolvesimultaneousoroverlappingsteps,andmaybeconductedinoneroundorintwoormoreroundsofengagement.

Timelinereferstothespecificdatesonwhichthediscretestepsintheprocesswilltakeplace,orduringwhichtheywillbecompleted,andclearstartandenddatesfortheoverallengagement.

Answer“d”appliesiftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationorformulationstage.

Answer:c.Informationisprovidedinatimelymannerinbothoroneofthetwophases,butitisnotcomprehensive.

Source:Nosource

Comment:Duringthepre-budgetconsultationmeetingstheagendaisveryopen.Inviteesandthegeneralpublicareinformedinadvanceaboutthemeeting.Theinvitationsindicatevenueandtime(usuallyitisa3to4hourmeeting,oneineachofthefourregioni.e.Blantyre,Zomba,LilongweandMzuzu).However,theagendadoesnotcomprehensivelycovervariousaspectsofthebudgettobediscussed.



132.Withregardtothemechanismidentifiedinquestion125,doestheexecutiveprovidethepublicwithfeedbackonhowcitizens’inputshavebeenusedintheformulationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedintheformulationoftheannualbudget,andhow/why.

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:


-Anot-so-detailedreport,suchasadocumentwithafewparagraphs,onhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereusedornotused.

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor

-Areport(beingitdetailedornot-so-detailed)onhowpublicinputshavebeenusedornotused.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.


Source:Nosource

Comment:Theexecutivedoesnotprovidefeedbackonhowthepublicinputhasbeenusedinformulatingtheannualbudget.



133.Withregardtothemechanismidentifiedinquestion128,doestheexecutiveprovidethepublicwithinformationonhowcitizens’inputshavebeenusedtoassistinmonitoringtheimplementationoftheannualbudget?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceivedduringtheimplementationoftheannualbudget,whichonesaretakeintoaccounttoimprovebudgetmonitoring,

andhow/why.

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:


-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputsreceived(e.g.,awrittentranscript)fromthepublicand

-Anot-so-detailedreport,suchasadocumentwithafewparagraphs,onhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereorwerenottakenintoaccountbytheexecutiveduringbudgetmonitoring.

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.


Source:NoSource

Comment:Theexecutivedoesnotprovidefeedbacktothepublicinputonmonitoringtheimplementationontheannualbudget



134.AreparticipationmechanismsincorporatedintothetimetableforformulatingtheExecutive’sBudgetProposal?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Sustainability,”“Timeliness”and“Complementarity”andaddresseswhethertheexecutiveisabletolinkparticipationmechanismstotheadministrativeprocessesthatareusedtocreatetheannualbudget.

Pleasenotethat“timetable”referstoadocumentsettingdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation.ThisdocumentissometimesreferredtoasthebudgetcalendarandisthesamedocumentreferencedinQuestion53.

Answer“a”appliesifthenationalexecutiveestablishesaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudget.Foranswerchoice“a”,thetimetablemustbeavailabletothepublicpriortothebudgetpreparationprocessbeginning.

Answer“b”appliesiftheexecutivedoesnotestablishaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudgetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationorimplementationstage.


Source:

NoSource

Comment:Thereisnodocumentthathighlightspre-budgetconsultationsasoneofthestagesinthebudgetpreparations.Chapter3PolicyandBudgetCalendaroftheIntegratedplanningandbudgetmanualoftheMinistryofFinancedoesnotmentionanypre-budgetconsultations.



135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?

GUIDELINESWhilequestions125–134focusonlyonparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencycurrentlyusetoallowthepublictoparticipateinthenationalbudgetprocess,thisquestionasksaboutparticipationmechanismsusedbylineministriestoallowthepublictoparticipateinnationalbudgetprocesses.Thus,participationmechanismsusedbytheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencyshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbyalineministryorifmultiplelineministriesuseparticipationmechanisms,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationand/orimplementationoftheannualbudget.

ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf

Toanswer“a,”alineministrymustuseopenparticipationmechanismsthatinvolvethepublicintheformulationorimplementationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficial.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputintheformulationorimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichalineministryseeksoutinputsfromcitizens.Examplesincludesurveys,focusgroups,reportcards,publishedpolicyconsultationexercises,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesifalineministryhasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

2)Alineministryconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andthelineministrydeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,thereshouldbesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothattheallCSOsandindividualmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.


Examplesofmechanismsthatmightqualifyasa“c”responseincludehotlines,Facebookannouncements,andone-offmeetingswithNGOsinwhichthereisapublicrecord.

Answer:b.Yes,atleastonelineministryusesopenparticipationmechanismsthroughwhichmembersofthepublicprovidetheirinputsonthebudget.


Source:SchoolImprovementGrantguidelinesundertheMinistryofEducation

Comment:MinistryofEducationthroughDistrictEducationOfficesinvolvecommunities(communitymembers,leadershipofvariouscommunitygroupsandschoolmanagement)surroundingvariousprimaryschoolintheCountryinidentifyingneedsaimedataddressingqualityofeducation,accessandequityandgovernanceintherespectiveschools.Suchneedsareprioritizedandaschoolimprovementplanisdeveloped(SIP).TheSIPswithcosteditemsaresubmittedtoMinistryofFinancethroughtheMinistryofeducation.TheMoFlaterfundssuchSIPs.

SchoolImprovementPlan(SIP)orthefundusedtoimplementtheprogram,theSchoolImprovementGrant(SIG)isaMalawigovernmentprogram,initiallysupportedbytheWB,butnow100%Malawigovernmentsupported.ItisimplementedatprimaryschoollevelwhereacommitteemadeupoftheHeadteacher,hisdeputy,ChairoftheAreaDevelopmentCommittee,ChairoftheParentsTeacherAssociationand5morecommunitymemberswithcommunityengagementdecidewhichprogramstheyneedimmediateattention,costsuchprograms,andsubmitrequestsforfundingfromgovernmentfromthepublicfunds



136.Doesthelegislatureortherelevantlegislativecommittee(s)holdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheformulationoftheannualbudget(pre-budgetand/orapprovalstages)?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedtoallowingthepublictoattendorhearpublicbudgetdeliberations.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)hasputinplaceandisusingtoallowthepublictoparticipateintheirdeliberationsontheannualbudget.Thisincludesdeliberationsduringthepre-budgetphase(i.e.,whentheexecutiveisstillintheprocessofformulatingthedraftbudget)andthebudgetdiscussionsafterthebudgethasbeentabledtoparliamentandbeforeitisapproved.Inthecommentbox,pleasespecifyduringwhichstageofthebudgetcyclethelegislaturehasputinplaceapublicparticipationmechanism.

MechanismsthroughwhichmembersofthepublicreachouttoindividualMembersofParliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Ifthereismorethanonemechanism,pleaseselectamechanismthatbestshows/reflectsthelegislature’seffortstoincorporatecitizensintotheformulationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasrevenues,policyselection,andmacro-fiscalplanning(pleasenotethattheissueofcoverageiscoveredinasubsequentquestion).

Toanswer“a,”thelegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;butThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,butThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)Thelegislaturehasaprovision(viastandingordersorinlaw)throughwhichthepubliccansubmittheirinputs,andmembersofthepublicorCSOsactivelyuseittosubmitopinionsonthebudget.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringits

deliberationsontheannualbudget


Source:Nosource

Comment:Duringtheperiodunderreviewforthissurvey,thelegislatureledbytheSpeakerofParliamentconductspublichearingsandusetherelevantlegislativeClustercommittee(s)toengagethepublictoprovideinputduringitspublicdeliberationsontheformulationoftheannualbudget(pre-budgetandapprovalstages).

Whilepublichearingsareheld,nomechanismsarepresenttoengagethepublicwiththelegislatureonbudgetformulation.Theengagementthatdoesoccurisad-hocandthereisnoevidencethatitisinitiatedbythelegislature.



IBPCommentForcrosscountrycomparabilitythisanswerhasbeenanswered"D."Thereisnoevidenceprovidedthattheclustercommitteeengagesthepublicand/orCSOs.Whilepublichearingsmaybeheld,thereisnoevidencetosupporta"C"response.

137.Duringthelegislativedeliberationsontheannualbudget(pre-budgetorapprovalstages),whichofthefollowingkeytopicsdoesthelegislature’s(orrelevantlegislativebudgetcommittee)engagementwithcitizenscover?


1.Macroeconomicissues2.Revenueforecasts,policies,andadministration3.Socialspendingpolicies4.Deficitanddebtlevels5.Publicinvestmentprojects6.Publicservices

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsidertherangeofmechanismscurrentlyusedbythelegislaturetopromotepublicparticipationduringlegislativedeliberationsontheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics,forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeonlytheoneslistedabove.Ifthelegislature’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.



Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.


Source:https://parliament.gov.mw/

Comment:ThepublicbudgethearingsbyParliamentcoverallthesixtopics.TheParliamentaryClustersengagewithvariousstakeholderswhosinputcoverallthesixtopics.

ThelegislatureengageswiththepublicthroughtheClusterCommitteesandtheSpeaker'sofficeonthefollowingtopics:1.Macroeconomicissues2.Revenueforecasts,policies,andadministration3.Socialspendingpolicies4.Deficitanddebtlevels5.Publicinvestmentprojects6.Publicservices.



IBPCommentNoevidencewasfoundtoconfirmthetopicscoveredbytheengagement.Forcrosscountrycomparabilitythisanswerhasbeenadjustedto"D."

138.Doesthelegislatureprovidefeedbacktothepubliconhowcitizens’inputshavebeenusedduringlegislativedeliberationsontheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichthelegislatureprovidesinformationtocitizensonwhichpublicinputswerereceivedandhowinputswereusedduringlegislativedeliberations(pleasenotethatthesedeliberationscanrefertothepre-budgetandapprovalphases).By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbythelegislature.

Answer“a”applieswhenthelegislatureprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)and

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhenthelegislatureprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)and

-Anot-so-detailedreportonhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedinlegislativedeliberationsontheannualbudget(pleasenotethatthesedeliberationsrefertothepre-budgetandapprovalphases).

Answer“c”applieswhenthelegislaturemakesavailableavideorecordingoftherelevantlegislativesessionorprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)or


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.


Source:Nosource

Comment:Thelegislaturedoesnotprovidefeedbackonhowthepublicinputhasbeenused



139.Doesthelegislatureholdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublic

deliberationsontheAuditReport?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedtoallowingthepublictoattendorhearpublicbudgetdeliberations.

Akeyconstitutionalroleofthelegislatureinalmostallcountriesistooverseethegovernment’smanagementofpublicresources.WhiletheSupremeAuditInstitutionisresponsibleforcheckingthegovernment’saccountsandpublishingtheoutcomeoftheiraudits,foraccountabilitypurposesitisessentialthatthelegislaturereviewsandscrutinizesthosereports,andchecksonwhethertheexecutiveistakingtheappropriatecorrectiveactionsbasedontheSupremeAuditInstitution’srecommendations.

Holdingpublichearingstoreviewauditfindingsallowsthepublictolearnmoreabouthowthegovernmenthasmanageditsresourcesforthebudgetyearsthathaveended,anddemandaccountabilityincaseofmismanagementandirregularities.Reviewinganddiscussingthosereportsinpublicisthereforeakeyresponsibilityofalegislature.

Pleasenotethatby“AuditReport”werefertothesameauditreportassessedinthetransparencysectionofthisSurvey,i.e.,oneoftheeightkeybudgetdocumentsthatallgovernments(inthiscase,theSupremeAuditInstitution)mustproduce,accordingtobestpractice.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)haveputinplaceandusingtoallowthepublictoparticipateintheirdeliberationsontheAuditReport.

Mechanismsthroughwhichmembersofthepublicreachouttoindividualmembersofparliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Toanswer“a,”thenationallegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;BUTThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,BUTThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheAuditReport.


Source:Nosource

Comment:AlthoughthePublicAccountsCommittee(PAC)ofParliamenthasbeenconductinganumberofhearingswhichareopentothepublicinthesensethatinsomeinstancesthecitizensareallowedtoobservethedeliberations,thecitizensdonotmakeanysubmissions.PACdecideswhotoinvitetotestifyduringsuchhearing,StoriescapturedinthelinksabovepresentexamplesofsomeofthehearingsthatPAChasheldrecently.

ThelegislaturedoesnotholdpublichearingsonAuditreports.PACconductedengagementswithanumberofMinistries,DepartmentsandAgenciestofollowupontheSupremeAuditreportfindingsbutthepublicwasnotinvolvedtoprovideitsinput



140.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeintheSAI’sauditprogram(forexample,bybringingideasonagencies,programs,orprojectsthatcouldbeaudited)?

GUIDELINES:ThisquestionassesseswhethertheSupremeAuditInstitution(SAI)hasestablishedmechanismsthroughwhichthepubliccanprovidesuggestionsonissues/topicstobeincludedinitsauditprogram.Whendecidingitsauditagenda,theSAImayundertakeauditsforasampleofagencies,projects,andprogramsinthecountry;andsuchaselectioncouldbebasedoncomplaintsandsuggestionsmadebymembersofthepublic.Toreceivesuchsuggestions,theSAImaycreateformalmechanisms,likesettingupawebsite,hotline,oroffice(orassigningstafftoliaisewiththepublic).

Pleasenotethatformalmechanismsthatdonotexplicitlyseekthepublic’sinputintheauditprogram(suchasgeneralcommentsubmissionboxesontheSAI’swebsite)shouldnotbeconsideredforthisquestion.


Source:Nosource

Comment:TheSAIdoesnotmaintainanyformalthroughwhichthepubliccansuggestissues/topicstoincludeinitsauditprogram



141.DoestheSupremeAuditInstitution(SAI)providethepublicwithfeedbackonhowcitizens’inputshavebeenusedtodetermineitsauditprogram?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheSupremeAuditInstitutionprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedtodeterminetheSupremeAuditInstitution’sauditprogram.By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbytheSupremeAuditInstitution.

Answer“a”applieswhentheSupremeAuditInstitutionprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublicand

-Anot-so-detailedreportonhowpublicinputswereusedornotused.ThisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedtodeterminetheSAI’sannualauditprogram.

Answer“c”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Thereceivedfromthepublicor


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetorifmaintainformalmechanismsthroughwhichthepubliccansuggestsissues/topicstoincludeintheSAI’sauditprogram.


Source:

Nosource

Comment:TheSAIdoesnotprovideanyfeedbackmechanismtothepublic



142.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations(asrespondents,witnesses,etc.)?

GUIDELINES:Thisquestionmirrorsquestion140,butinsteadofcoveringpublicassistanceinformulatingtheSAI’sauditprogram,itfocusesonwhethertheSupremeAuditInstitutionhasestablishedmechanismsthroughwhichthepubliccanparticipateinauditinvestigations.Inadditiontoseekingpublicinputtodetermineitsauditagenda,theSAImaywishtoprovideformalopportunitiesforthepublicandcivilsocietyorganizationstoparticipateintheactualauditinvestigations,aswitnessesorrespondents.


Source:NoSource

Comment:TheSAIdoesnotmaintainanyformalmechanismthroughwhichthepubliccancontributetoauditinvestigations.

