open budget survey 2015 democratic republic of congo · open budget survey 2015 democratic republic...

Open Budget Survey 2015

Democratic Republic of Congo

Section 1. Public Availability of Budget Docs. “Section One: The Availability of BudgetDocuments” contains a series of four tables that allow the researcher to examine and mapthe public availability and dissemination of its country’s key budget documents (i.e., Pre-Budget Statement, Executive’s Budget Proposal (EBP) and Supporting EBP Documents,Citizens Budget, Enacted Budget, In-Year Reports, Mid-Year Review, Year-End Report, andAudit Report), as well as any national laws regulating budget processes and financialmanagement. Once filled in, these tables will serve as a foundation for the completion of therest of the questionnaire, as researchers will reference the specific documents cited in thetables to answer the questions contained in Sections 2-5 of the questionnaire.

Table 1. Key Budget Documents


BUDGET DOCUMENT Full TitleFiscal Year the Budget Document Refers to

Date of Publication

Stratégie Budgétairepour la Mandature etTrajectoire desFinances Publiques de2012 à 2016 / BudgetStrategy of themandate and trajectoryof public �nances from2012 to 2016.http://www.budget.gouv.cd/elaboration/ (i)Annex pBAG 2014-2016: Budget planningactions by theGovernment and share

http://www.budget.gouv.cd/elaboration

http://www.budget.gouv.cd/budget-2015/projet-budget-2015

Pre-Budget Statement axis (internal resources)(ii) Annex pBAG 2014-2016: Budget planningactions by theGovernment strategy(internal resources) (iii)Appendix pBAG 2014-2016: BudgetProgramminggovernment actions(internal resources) (iv)pBAG Appendix:Summary of revenuefor the year 2014 andprojection 2015-2016

2014 31 juillet 2013

Executive's Budget Proposal (EBP)

Projet de Loi deFinances 2014 / Draftof Finances Law 2014

2014Première semaine dedécembre 2013

Supporting EBP Document

Analyse explicative desprévisions des recettesde l’exercice 2014 /Explanatory analysis ofrevenue projections for�scal year 2014



Analyse explicative desprévisions desdépenses parInstitution et Ministèrede l’exercice 2014 /Explanatory analysis ofexpenditure forecastsby Institution andDepartment for �scalyear 2014



NA NA NA

Enacted BudgetLoi de Finances 2014 /Finances Law 2014

2014 20 février 2014

Citizens Budget (for EBP or Enacted Budget)

Budget Citoyen 2014 /Citizens Budget 2014

2014 27 mars 2014

In-Year Report

Etats de SuiviBudgétaire Mensuel ouTrimestriel BudgetMonitoring SatementsMonthly or Quarterly

2014 Avril 2014

Additional in-year report

Etats de SuiviBudgétaire Mensuel ouTrimestriel Budget 2014 Mars 2014

Monitoring SatementsMonthly or Quarterly

Additional in-year report

Etats de SuiviBudgétaire Mensuel ouTrimestriel BudgetMonitoring SatementsMonthly or Quarterly

2014 Février 2014

Mid-Year Review NA NA NA

Year-End Report

Loi de Reddition desComptes 2012 /Presentation ofAccounts Act for thecentral governmentbudget

2012 Mars 2014

Audit Report NA NA NA

Sources: The information contained in this first table are drawn from the government’s website (Ministry of the Budget); from the BudgetPreparation and Monitoring Directorates of the Ministry of the Budget and the Accountability Reporting of the Ministry of Finance. A majorpolitical event happened in the DRC from early August to early October. It was called the “National Policy Dialogues,” which gathered all thestakeholders of the Congo (government, Parliament, legal power, private sector, civil society and diaspora), with the objective toconsolidate national cohesion and resolve security issues mainly in the east of the country. During this time, the political situation becameuncertain, all kinds of rumors were spreading, particularly that the government in place was deemed to have resigned and that changewas imminent. In fact, all the ministers were involved in the work of the National Policy Dialogue. This had a consequence that the latesubmission of the Executive's Budget Proposal (November 28, 2014), even though the government was very advanced in the preparationof the Budget Proposal, before having experienced the indecision...

Comments: The linkhttp://www.ministeredubudget.cd/2012/budget2014/projet2014/rapport_execution_fin_juin2014/rapport_d_execution_a_fin_juin.pdfrefers to the Semi-Annual Execution Report, but does not seem to have all the features of a Mid-Year Review.

GOVERNMENT REVIEWER

Opinion: Yes, I agree with the score and have no comments to add.

PEER REVIEWER

Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.

Comments: I have updated for the 2015 budget cycle. http://www.budget.gouv.cd/budget-2015/projet-budget-2015/

RESEARCHER'S RESPONSE

.

Table 2a. Details about Availability


Budget Documents Tick box if answer to the questions is “yes”

http://www.ministeredubudget.cd/2012/budget2014/projet2014/rapport_execution_fin_juin2014/rapport_d_execution_a_fin_juin.pdf

http://www.budget.gouv.cd/projet-budget-2014


http://www.budget.gouv.cd/budget-2015/projet-budget-2015

http://www.budget.gouv.cd/budget-2014/loi-de-finances-2014

http://www.budget.gouv.cd/budget-citoyen

Pre-Budget Statement Executive’s BudgetProposal

Enacted Budget Citizens Budget

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the acceptedtimeframe?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

http://www.budget.gouv.cd/elaboration/

http://www.budget.gouv.cd/projet-budget-2014/

http://www.budget.gouv.cd/budget-2014/loi-de-�nances-2014/

http://www.budget.gouv.cd/budget-citoyen/

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

Is there a “citizens version” of the budget document?

Yes

No

Yes

No

Yes

NoN/A

Sources: This information is obtained from the government’s website (Ministry of the Budget) and the Directorate of the Preparation andthe Budget Monitoring (DPSB)

Comments: NA

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The above information is all correct. The updated link for draft 2015 budget documentation is:http://www.budget.gouv.cd/budget-2015/projet-budget-2015/

Table 2b. Details about Availability

http://www.budget.gouv.cd/execution/exercice-2013


Budget Documents Tick box if answer to the questions is “yes”

In-Year Report Mid-Year Review Year-End Report Audit Report

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the accepted timeframe?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

http://www.budget.gouv.cd/execution/exercice-2013/

NA

http://min�nrdc.com/min�n/wp-content/uploads/2014/04/REDDITION-DES-COMPTES-2012-DU-4-JUIN-2012.pdf

NA

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

Is there a “citizens version” of the budget document?

Yes

No

Yes

No

Yes

No

Yes

No

Sources: The sources are the websites of the Ministry of the Budget and the Ministry of Finance.

Comments: NA

GOVERNMENT REVIEWER


PEER REVIEWER


http://minfinrdc.com/minfin/wp-content/uploads/2014/04/REDDITION-DES-COMPTES-2012-DU-4-JUIN-2012.pdf

Table 3. When Are the Key Budget Documents Made Available tothe Public?


Pre-Budget Statement: When is the Pre-Budget Statement made available to the public?

100. At least four months in advance of the budget year, and at least one month before the executive’s budget proposal is introduced in thelegislature

67. At least two months, but less than four months, in advance of the budget year, and at least one month before the executive’s budgetproposal is introduced in the legislature

33. Less than two months in advance of the budget year, but at least one month before the executive’s budget proposal is introduced in thelegislature

0. Does not release to the public, or is released less than one month before the executive’s budget proposal is introduced to the legislature

Executive Budget Proposal: When is the Executive Budget Proposal made available to the public?

100. At least three months in advance of the budget year, and in advance of the budget being approved by the legislature

67. At least two months, but less than three months, in advance of the budget year, and in advance of the budget being approved by thelegislature

33. Less than two months in advance of the budget year, but at least in advance of the budget being approved by the legislature

0. Does not release to the public, or is released after the budget has been approved by the legislature

Enacted Budget: When is the Enacted Budget made available to the public?

100. Two weeks or less after the budget has been enacted

67. Between two weeks and six weeks after the budget has been enacted

33. More than six weeks, but less than three months, after the budget has been enacted

0. Does not release to the public, or is released more than three months after the budget has been enacted

In-Year Report: When are In-Year Reports made available to the public?

100. At least every month, and within one month of the period covered

67. At least every quarter, and within three months of the period covered

33. At least semi-annually, and within three months of the period covered

0. Does not release to the public

Mid-Year Review: How long after the mid-point in the fiscal year (i.e., six months into the fiscal year) is the Mid-Year Review made available to the public?

100. Six weeks or less after the mid-point

67. Nine weeks or less, but more than six weeks, after the mid-point

33. More than nine weeks, but less than three months, after the mid-point

0. Does not release to the public, or is released more than three months after the mid-point

Year-End Report: How long after the end of the budget year is the Year-End Report made available to the public?

100. Six months or less after the end of the budget year

67. Nine months or less, but more than 6 months, after the end of the budget year

33. More than nine months, but within 12 months, after the end of the budget year

0. Does not release to the public, or is released more than 12 months after the end of the budget year

Audit Report: How long after the end of the fiscal year are the final annual expenditures of national departments audited and released (except for secret programs)?

100. Six months or less after the end of the budget year

67. 12 months or less, but more than 6 months, after the end of the budget year

33. More than 12 months, but within 18 months, after the end of the budget year

0. Does not release to the public, or is released more than 18 months after the end of the budget year

Sources: NA

Comments: NA

GOVERNMENT REVIEWER


PEER REVIEWER


Table 4. General Questions


YES/NOIf yes, additional information; If no, please note N/A in the text box.

Is there a website or web portal for government fiscal information?

Yes

No

•www.ministeredubudget.cd; •http://min�nrdc.icrits.com/ ; •http://min�nrdc.icrits.com/index.php?/Services-Specialises/DGDP •www.armp-rdc.com;

Is there a law (or laws) guiding public financial management?

Yes

No

Constitution de laRépubliqueDémocratique duCongo,http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf Loi n°11/011 du 13juillet 2011 relative aux�nances publiques,http://budget.gouv.cd/2012/documents/lo�p2011.pdf Loi n°10/010 du27avril 2010 relativeaux marchés publics,http://budget.gouv.cd/2012/publications/lois_m

http://budget.gouv.cd/2012/publications/lois_marchespublics.pdf

http://minfinrdc.icrits.com/

http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf

http://minfinrdc.icrits.com/index.php?/Services-Specialises/DGDP

http://www.armp-rdc.com/

http://budget.gouv.cd/2012/documents/lofip2011.pdf

http://www.ministeredubudget.cd/

archespublics.pdf

Are there additional laws regulating:• Access to information?• Transparency?• Citizens participation?

Yes

No

Constitution de la RDC,art. 24, art. 37, art. 24 ;118, al 2 et 3 ; 142, al. 2; 180, al 2. LoiOrganique n°08/016 du7.10.2008, art. 17, al. 3et 4 ; 45, al 2; 59, pt. 6 ;91, al 2 ; art ; 124. Loirelative aux �nancespublique, art. 123 ; al. 3; 174, al. 2 ; 184. Loirelative aux marchéspublics, art.1er, al 4 ;34, al. 1-3 ; 35, al. 1 ; 36; 74 ; 77 ; 79 ; 80.

Sources: This information is available on the government’s websites.

Comments: NA

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Agreed

Section 2. Comprehensiveness of the Executive's Budget Proposal

001. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear that are classified by administrative unit (that is, byministry, department, or agency)?

A. Yes, administrative units accounting for all expenditures are presented.

B. Yes, administrative units accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, administrative units accounting for less than two-thirds of expenditures are presented.

D. No, expenditures are not presented by administrative unit.

E. Not applicable/other (please comment).


A.

Score: 100

http://budget.gouv.cd/2012/publications/lois_marchespublics.pdf

Sources: 2014 Executive's Budget Proposal (EBP) Title 3http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/03_tirage_par_sections.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


002. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear by functional classification?

A. Yes, expenditures are presented by functional classification.

B. No, expenditures are not presented by functional classification.

C. Not applicable/other (please comment).


A.

Score: 100

Sources: 2014 Executive's Budget Proposalhttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf Pages 3 to 564

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: There is no readily-available explanation of the differences between budget classifications by administration and by function-for example, an explanation of what is included in the health budget when classified by function, over and beyond the allocations to theMinistry of Health as an administrative unit.

003. If the Executive’s Budget Proposal or any supporting budgetdocumentation presents expenditures for the budget year byfunctional classification, is the functional classificationcompatible with international standards?

A. Yes, the functional classification is compatible with international standards.

B. No, the functional classification is not compatible with international standards, or expenditures are not presented by functionalclassification.


http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/03_tirage_par_sections.pdf

http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf



B.

Score: 0

Sources: 2014 Executive's Budget Proposal http://www.budget.gouv.cd/projet-budget-2014/ PUBLIC EXPENDITURES IN CAPITALhttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf Pages 3 to 564

GOVERNMENT REVIEWER


Suggested Answer: a.

PEER REVIEWER



004. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear by economic classification?

A. Yes, expenditures are presented by economic classification.

B. No, expenditures are not presented by economic classification.



A.

Score: 100

Sources: 2014 Executive's Budget Proposal http://www.budget.gouv.cd/projet-budget-2014/ CENTRAL POWER BUDGET BY TYPE 2014http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/02_tirage_par_nature.pdf"

GOVERNMENT REVIEWER


PEER REVIEWER


005. If the Executive’s Budget Proposal or any supporting budgetdocumentation presents expenditures for the budget year byeconomic classification, is the economic classificationcompatible with international standards?

A. Yes, the economic classification is compatible with international standards.

B. No, the economic classification is not compatible with international standards, or expenditures are not presented by economic



http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/02_tirage_par_nature.pdf


classification.



A.

Score: 100

Sources: 2014 Executive's Budget Proposal http://www.budget.gouv.cd/projet-budget-2014/ CENTRAL POWER BUDGET BY TYPEhttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/02_tirage_par_nature.pdf Pages 1 and 2

GOVERNMENT REVIEWER


PEER REVIEWER


006. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for the budget year?

A. Yes, programs accounting for all expenditures are presented.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, programs accounting for less than two-thirds of expenditures are presented.

D. No, expenditures are not presented by program.



B.

Score: 67

Sources: 2014 Executive's Budget Proposal PUBLIC EXPENDITURES IN CAPITALhttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: d.

Comments: Program-based budgeting is foreseen under the 2011 Organic Law, but has not yet been adopted- pilot ministries haverecently made proposals on their program-based budget structure



007. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditure estimates for amulti-year period (at least two-years beyond the budget year)by any of the three expenditure classifications (byadministrative, economic, or functional classification)?

A. Yes, multi-year expenditure estimates are presented by all three expenditure classifications (by administrative, economic, and functionalclassification).

B. Yes, multi-year expenditure estimates are presented by two of the three expenditure classifications.

C. Yes, multi-year expenditure estimates are presented by only one of the three expenditure classifications.

D. No, multi-year expenditure estimates are not presented by any expenditure classification.



D.

Score: 0

Sources: 2014 Executive's Budget Proposal

GOVERNMENT REVIEWER


PEER REVIEWER


008. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditure estimates for amulti-year period (at least two-years beyond the budget year)by program?

A. Yes, multi-year estimates for programs accounting for all expenditures are presented.

B. Yes, multi-year estimates for programs accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, multi-year estimates for programs accounting for less than two-thirds of expenditures are presented.

D. No, multi-year estimates for programs are not presented.



D.

Score: 0


Comments: There are no multi-year estimations

GOVERNMENT REVIEWER


PEER REVIEWER


009. Does the Executive’s Budget Proposal or any supportingbudget documentation present the individual sources of taxrevenue (such as income tax or VAT) for the budget year?

A. Yes, individual sources of tax revenue accounting for all tax revenue are presented.

B. Yes, individual sources of tax revenue accounting for at least two-thirds of, but not all, tax revenues are presented.

C. Yes, individual sources of tax revenue accounting for less than two-thirds of all tax revenues are presented.

D. No, individual sources of tax revenue are not presented.



B.

Score: 67

Sources: 2014 Executive's Budget Proposal See document 4: Explanatory Analysis Annex of the Revenues of the 2014 Financial Year

GOVERNMENT REVIEWER


Comments: Efforts are being conducted to ensure the comprehensiveness of the data

PEER REVIEWER


010. Does the Executive’s Budget Proposal or any supportingbudget documentation present the individual sources of non-tax revenue (such as grants, property income, and sales ofgovernment-produced goods and services) for the budgetyear?

A. Yes, individual sources of non-tax revenue accounting for all non-tax revenue are presented.

B. Yes, individual sources of non-tax revenue accounting for at least two-thirds of, but not all, non-tax revenues are presented.

C. Yes, individual sources of non-tax revenue accounting for less than two-thirds of all non-tax revenues are presented.

D. No, individual sources of non-tax revenue are not presented.



B.

Score: 67

Sources: 2014 Executive's Budget Proposal See document 4: Explanatory Analysis of the Forecasts of the 2014 Financial Year Revenue

GOVERNMENT REVIEWER


Comments: Efforts are being made to ensure the comprehensiveness of the data

PEER REVIEWER


011. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue estimates by category(such as tax and non-tax) for a multi-year period (at least two-years beyond the budget year)?

A. Yes, multi-year estimates of revenue are presented by category.

B. No, multi-year estimates of revenue are not presented by category.

C. Not applicable/other (please


B.

Score: 0


Comments: There are no multi-year estimations

GOVERNMENT REVIEWER



Comments: The revenues are presented in a multi-year manner and categorized by type and by driving entity in the 2015-2017 MTBF

PEER REVIEWER



012. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates for individualsources of revenue presented for a multi-year period (at leasttwo-years beyond the budget year)?

A. Yes, multi-year estimates for individual sources of revenue accounting for all revenue are presented.

B. Yes, multi-year estimates for individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented.

C. Yes, multi-year estimates for individual sources of revenue accounting for less than two-thirds of revenue are presented.

D. No, multi-year estimates for individual sources of revenue are not presented.



D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The score assigned depends on the definition of "individual sources of revenue." The document "2015-2017 BudgetaryProgramming of Government Actions" gives revenue forecasts to the levels of revenue from customs and excise duties; tax revenues; non-tax revenues; and oil producer revenues. But it does not indicate the individual sources of revenue within these categories.

013. Does the Executive’s Budget Proposal or any supportingbudget documentation present three estimates related togovernment borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?

A. Yes, all three estimates related to government borrowing and debt are presented.

B. Yes, two of the three estimates related to government borrowing and debt are presented.

C. Yes, one of the three estimates related to government borrowing and debt are presented.

D. No, none of the three estimates related to government borrowing and debt are not presented.



A.

Score: 100

Sources: 2014 Executive's Budget Proposal Document 5: "Explanatory Analysis of Expenditure Forecasts by Institution and Ministry for the2014 Financial Year" Document 4: "Explanatory Analysis of the Forecasts for the 2014 Financial Year Revenue"

GOVERNMENT REVIEWER


PEER REVIEWER

Opinion: No, I do not agree with the score.

Suggested Answer: b.

Comments: There is no projection of the debt stock at the end of the budget year.

IBP COMMENT

All 3 estimates are presented

014. Does the Executive’s Budget Proposal or any supportingbudget documentation present information related to thecomposition of the total debt outstanding at the end of thebudget year? (The core information must include interest rateson the debt instruments; maturity profile of the debt; andwhether it is domestic or external debt.)

A. Yes, information beyond the core elements is presented for the composition of the total debt outstanding.

B. Yes, the core information is presented for the composition of the total debt outstanding.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to composition of total debt outstanding is not presented.



C.

Score: 33

Sources: 2014 Executive's Budget Proposal Document 5: "Explanatory Analysis of Expenditure Forecasts by Institution and Ministry for the2014 Financial Year"

Comments: Certain details are missing, like the debt maturity profile and analysis of risks associated with the debt; the currency of thedebt

GOVERNMENT REVIEWER


PEER REVIEWER


015. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on themacroeconomic forecast upon which the budget projectionsare based? (The core information must include a discussion ofthe economic outlook with estimates of nominal GDP level,inflation rate, real GDP growth, and interest rates.)

A. Yes, information beyond the core elements is presented for the macroeconomic forecast.

B. Yes, the core information is presented for the macroeconomic forecast.


D. No, information related to the macroeconomic forecast is not presented.



C.

Score: 33

Sources: GENERAL OVERVIEW OF THE FINANCIAL BILL FOR THE 2014 FINANCIAL YEARhttp://www.budget.gouv.cd/2012/budget2014/projet2014/exposes/01_expose_general_plf_2014.pdf PAGE 13

Comments: Some elements are missing, such as the interest rates (short- and long-term), the employment and unemployment rates; theprice of oil and other raw materials; the current account and the composition of the GDP growth, which could have given us a bit moreinformation on the macroeconomic assumptions.

GOVERNMENT REVIEWER


PEER REVIEWER


016. Does the Executive’s Budget Proposal or any supportingbudget documentation show the impact of differentmacroeconomic assumptions (i.e., sensitivity analysis) on thebudget? (The core information must include estimates of theimpact on expenditures, revenue, and debt of differentassumptions for the inflation rate, real GDP growth, andinterest rates.)

A. Yes, information beyond the core elements is presented to show the impact of different macroeconomic assumptions on the budget.

B. Yes, the core information is presented to show the impact of different macroeconomic assumptions on the budget.


http://www.budget.gouv.cd/2012/budget2014/projet2014/exposes/01_expose_general_plf_2014.pdf

D. No, information related to different macroeconomic assumptions is not presented.



D.

Score: 0


Comments: No sensitivity analysis has been presented.

GOVERNMENT REVIEWER



Comments: The interest rate is not a key element of the DRC’s macroeconomic framework.

PEER REVIEWER


017. Does the Executive’s Budget Proposal or any supportingbudget documentation present information for at least thebudget year that shows how new policy proposals, as distinctfrom existing policies, affect expenditures?

A. Yes, estimates that show how all new policy proposals affect expenditures are presented, along with a narrative discussion.

B. Yes, estimates that show how all new policy proposals affect expenditures are presented, but a narrative discussion is not included.

C. Yes, information that shows how some but not all new policy proposals affect expenditure is presented.

D. No, information that shows how new policy proposals affect expenditure is not presented.



A.

Score: 100

Sources: GENERAL OVERVIEW OF THE FINANCIAL BILL FOR THE 2014 FINANCIAL YEARhttp://www.budget.gouv.cd/2012/budget2014/projet2014/exposes/01_expose_general_plf_2014.pdf PAGES 15 to 22

GOVERNMENT REVIEWER


PEER REVIEWER



018. Does the Executive’s Budget Proposal or any supportingbudget documentation present information for at least thebudget year that shows how new policy proposals, as distinctfrom existing policies, affect revenues?

A. Yes, estimates that show how all new policy proposals affect revenues are presented, along with a narrative discussion.

B. Yes, estimates that show how all new policy proposals affect revenues are presented, but a narrative discussion is not included.

C. Yes, information that shows how some but not all new policy proposals affect revenues are presented.

D. No, information that shows how new policy proposals affect revenues is not presented.



C.

Score: 33

Sources: 2014 Executive's Budget Proposal, Doc. 1, Page 10http://www.budget.gouv.cd/2012/budget2014/projet2014/exposes/01_expose_general_plf_2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


019. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the yearpreceding the budget year (BY-1) by any of the threeexpenditure classifications (by administrative, economic, orfunctional classification)?

A. Yes, expenditure estimates for BY-1 are presented by all three expenditure classifications (by administrative, economic, and functionalclassification).

B. Yes, expenditure estimates for BY-1 are presented by two of the three expenditure classifications.

C. Yes, expenditure estimates for BY-1 are presented by only one of the three expenditure classifications.

D. No, expenditure estimates for BY-1 are not presented by any expenditure classification.



A.

Score: 100


Sources: 2014 CENTRAL POWER BUDGET BY SECTIONShttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/03_tirage_par_sections.pdf 2014 CENTRAL POWER BUDGET BY TYPEhttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/02_tirage_par_nature.pdf 2014 CENTRAL POWER BUDGET BYHEADING http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/01_tirage_par_rubrique.pdf PUBLIC EXPENDITURES INCAPITAL http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf

Comments: Expenditures are presented for the year BY-1 by the 3 expenditure classifications.

GOVERNMENT REVIEWER


PEER REVIEWER


020. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for the year preceding the budget year (BY-1)?

A. Yes, programs accounting for all expenditures are presented for BY-1.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-1.

C. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-1.

D. No, expenditures are not presented by program for BY-1.



B.

Score: 67

Sources: Document 5: "Explanatory Analysis of Expenditure Forecasts by Institution and Ministry for the 2014 Financial Year" PUBLICEXPENDITURES IN CAPITAL http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf Pages1 to 564

GOVERNMENT REVIEWER


PEER REVIEWER



021. In the Executive’s Budget Proposal or any supporting budgetdocumentation, have expenditure estimates of the year priorto the budget year (BY-1) been updated from the originalenacted levels to reflect actual expenditures?

http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/03_tirage_par_sections.pdf




http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/01_tirage_par_rubrique.pdf

A. Yes, expenditure estimates for BY-1 have been updated from the original enacted levels.

B. No, expenditure estimates for BY-1 have not been updated from the original enacted levels.



A.

Score: 100

Sources: 2014 Executive's Budget Proposal Document 3: "Execution Report of the 2013 Finance Bill at the End of June 2013"

GOVERNMENT REVIEWER


PEER REVIEWER


022. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of expenditure formore than one year prior to the budget year (that is, BY-2 andprior years) by any of the three expenditure classifications (byadministrative, economic, or functional classification)?

A. Yes, expenditure estimates for BY-2 and prior years are presented by all three expenditure classifications (by administrative, economic,and functional classification).

B. Yes, expenditure estimates for BY-2 and prior years are presented by two of the three expenditure classifications.

C. Yes, expenditure estimates for BY-2 and prior years are presented by only one of the three expenditure classifications.

D. No, expenditure estimates for BY-2 and prior years are not presented by any expenditure classification.



D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


023. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for more than one year preceding the budget year(that is, BY-2 and prior years)?

A. Yes, programs accounting for all expenditures are presented for BY-2 and prior years.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-2 and prior years.

C. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-2 and prior years.

D. No, expenditures are not presented by program for BY-2 and prior years.

E. Not applicable/other (please


B.

Score: 67

Sources: 2014 Executive's Budget Proposalhttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf Pages 1 to 564

Comments: Not all programs are presented

GOVERNMENT REVIEWER


PEER REVIEWER



024. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich all expenditures reflect actual outcomes?

A. Two years prior to the budget year (BY-2).

B. Three years prior to the budget year (BY-3).

C. Before BY-3.

D. No actual data for all expenditures are presented in the budget or supporting budget documentation.



A.

Score: 100


Sources: 2014 Finance Bill http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf Pages 1to 564

GOVERNMENT REVIEWER


PEER REVIEWER


025. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue by category (such astax and non-tax) for the year preceding the budget year (BY-1)?

A. Yes, revenue estimates for BY-1 are presented by category.

B. No, revenue estimates for BY-1 are not presented by category.



A.

Score: 100

Sources: Document 4: "Explanatory Analysis of the Forecasts of 2014 Financial Year Revenue" Table 1: Synthesis of Revenue by Body Table1.1: Synthesis of Customs and Excise Duty Revenues Table 1.1.1: Summary of Customs and Excise Duty Revenues Table 1.1.1.1: Details ofCustoms and Excise Duty Revenues Table 1.2: Synthesis of Tax Revenues Table 1.2.1: Summary of Tax Revenues Table 1.2.1.1: Details ofTax Revenues Table 1.2.1.2: Synthesis of VAT, DGI, and DGDA Revenues Table 1.3: Summary of Non-Tax Revenue

Comments: The estimates are presented by category.

GOVERNMENT REVIEWER


PEER REVIEWER


026. Does the Executive’s Budget Proposal or any supportingbudget documentation present individual sources of revenuefor the year preceding the budget year (BY-1)?

A. Yes, individual sources of revenue accounting for all revenue are presented for BY-1.

B. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue for BY-1 are presented.

C. Yes, individual sources of revenue accounting for less than two-thirds of all revenues for BY-1 are presented.

D. No, individual sources of revenue are not presented for BY-1.




B.

Score: 67

Sources: 2014 Executive's Budget Proposal Document 4: "Explanatory Analysis of the Forecasts of 2014 Financial Year Revenue"

Comments: Some revenues are presented as “other revenue”

GOVERNMENT REVIEWER


PEER REVIEWER


027. In the Executive’s Budget Proposal or any supporting budgetdocumentation, have the original estimates of revenue for theyear prior to the budget year (BY-1) been updated to reflectactual revenue collections?

A. Yes, revenue estimates for BY-1 have been updated from the original enacted levels.

B. No, revenue estimates for BY-1 have not been updated from the original enacted levels.



A.

Score: 100

Sources: 2014 Executive's Budget Proposal Document 3: "Execution Report of the 2013 Finance Bill at the End of June 2013"

GOVERNMENT REVIEWER


PEER REVIEWER


028. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue estimates by category(such as tax and non-tax) for more than one year prior to thebudget year (that is, BY-2 and prior years)?

A. Yes, revenue estimates for BY-2 and prior years are presented by category.

B. No, revenue estimates for BY-2 and prior years are not presented by category.



A.

Score: 100


Comments: The estimates are presented in it for BY-2, by all categories.

GOVERNMENT REVIEWER


PEER REVIEWER


029. Does the Executive’s Budget Proposal or any supportingbudget documentation present individual sources of revenuefor more than one year prior to the budget year (that is, BY-2and prior years)?

A. Yes, individual sources of revenue accounting for all revenue are presented for BY-2 and prior years.

B. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented for BY-2 and prior years.

C. Yes, individual sources of revenue accounting for less than two-thirds of all revenues are presented for BY-2 and prior years.

D. No, individual sources of revenue are not presented for BY-2 and prior years.



B.

Score: 67


GOVERNMENT REVIEWER


PEER REVIEWER


030. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich all revenues reflect actual outcomes?



C. Before BY-3.

D. No actual data for all revenues are presented in the budget or supporting budget documentation.



A.

Score: 100

Sources: 2014 Executive's Budget Proposal Document 4: "Explanatory Analysis of the Forecasts for 2014 Financial Year Revenue"

GOVERNMENT REVIEWER


PEER REVIEWER


031. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on governmentborrowing and debt, including its composition, for the yearproceeding the budget year (BY-1)? (The core information mustinclude the total debt outstanding at the end of BY-1; theamount of net new borrowing required during BY-1; interestpayments on the debt; interest rates on the debt instruments;maturity profile of the debt; and whether it is domestic orexternal debt.)

A. Yes, information beyond the core elements is presented for government debt.

B. Yes, the core information is presented for government debt.


D. No, information related to government debt is not presented.



C.

Score: 33

Sources: Document no. 5: "Explanatory Annex of Expenditures by Institution and Ministry/ Public Expenditures in Capital"(http://www.budget.gouv.cd/projet-budget-2014/): PUBLIC EXPENDITURES IN CAPITALhttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/04_tirage_par_titre_des_credits.pdf PAGES 1 and 2



Comments: There is information missing on the debt maturity.

GOVERNMENT REVIEWER


PEER REVIEWER


032. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich the debt figures reflect actual outcomes?



C. Before BY-3.

D. No actual data for government debt are presented in the budget or supporting budget documentation.



A.

Score: 100

Sources: 2014 Executive's Budget Proposal Document no. 5: "Explanatory Annex of Expenditures by Institution and Ministry/ PublicExpenditures in Capital "

GOVERNMENT REVIEWER


PEER REVIEWER


033. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on extra-budgetary funds for at least the budget year? (The coreinformation must include a statement of purpose or policyrationale for the extra-budgetary fund; and complete income,expenditure, and financing data on a gross basis.)

A. Yes, information beyond the core elements is presented for all extra-budgetary funds.

B. Yes, the core information is presented for all extra-budgetary funds.

C. Yes, information is presented, but it excludes some core elements or some extra-budgetary funds.

D. No, information related to extra-budgetary funds is not presented.



C.

Score: 33

Sources: 2014 Executive's Budget Proposal Document 4: "Explanatory Analysis of the Forecasts of 2014 Financial Year Revenue" Table 1.8:"Summary of Special Treasury Accounts Revenue" Table 1.8.1: "Details of Special Treasury Accounts Revenue"

Comments: Only the estimates are presented

GOVERNMENT REVIEWER


PEER REVIEWER


034. Does the Executive’s Budget Proposal or any supportingbudget documentation present central government finances(both budgetary and extra-budgetary) on a consolidated basisfor at least the budget year?

A. Yes, central government finances are presented on a consolidated basis.

B. No, central government finances are not presented on a consolidated basis.



A.

Score: 100

Sources: 2014 Executive's Budget Proposal Document no. 1: "2014 Finance Bill" and its annexes Annex 1: "Budget Synthesis 2014"

GOVERNMENT REVIEWER


PEER REVIEWER


035. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates ofintergovernmental transfers for at least the budget year?

A. Yes, estimates of all intergovernmental transfers are presented, along with a narrative discussion.

B. Yes, estimates of all intergovernmental transfers are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all intergovernmental transfers are presented.

D. No, estimates of intergovernmental transfers are not presented.



A.

Score: 100

Sources: 2014 CENTRAL POWER BUDGET BY HEADINGhttp://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/01_tirage_par_rubrique.pdf See more appropriately GENERALOVERVIEW OF THE FINANCIAL BILL FOR THE 2014 FINANCIAL YEAR PAGES 21 and 35http://www.budget.gouv.cd/2012/budget2014/projet2014/exposes/01_expose_general_plf_2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


036. Does the Executive’s Budget Proposal or any supportingbudget documentation present alternative displays ofexpenditures (such as by gender, by age, by income, or byregion) to illustrate the financial impact of policies on differentgroups of citizens, for at least the budget year?

A. Yes, at least three alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups ofcitizens.

B. Yes, two alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups of citizens.

C. Yes, one alternative display of expenditures is presented to illustrate the financial impact of policies on different groups of citizens.

D. No, alternative displays of expenditures are not presented to illustrate the financial impact of policies on different groups of citizens.



D.

Score: 0


GOVERNMENT REVIEWER

Opinion: I am not qualified to judge this indicator.

PEER REVIEWER

http://www.budget.gouv.cd/2012/budget2014/projet2014/depenses/01_tirage_par_rubrique.pdf




Comments: In my understanding, this question is asking whether the budget as a whole is also presented according to any of these"alternative" groupings - therefore, the standard budget presentation of transfers in the administrative and economic classifications ofexpenditure does not qualify.

IBP COMMENT

We agree with the peer reviewer, response changed from C to D

037. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of transfers to publiccorporations for at least the budget year?

A. Yes, estimates of all transfers to public corporations are presented, along with a narrative discussion.

B. Yes, estimates of all transfers to public corporations are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all transfers to public corporations are presented.

D. No, estimates of transfers to public corporations are not presented.



B.

Score: 67

Sources: 2014 Executive's Budget Proposal Document no. 1: "2014 Finance Bill" and its annexes Annex 8: "Transfers and StateInterventions"

Comments: No narrative discussion

GOVERNMENT REVIEWER


PEER REVIEWER


038. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on quasi-fiscalactivities for at least the budget year? (The core informationmust include a statement of purpose or policy rationale for thequasi-fiscal activity and the intended beneficiaries.)

A. Yes, information beyond the core elements is presented for all quasi-fiscal activities.

B. Yes, the core information is presented for all quasi-fiscal activities.

C. Yes, information is presented, but it excludes some core elements or some quasi-fiscal activities.

D. No, information related to quasi-fiscal activities is not presented.



D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


039. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on financial assetsheld by the government? (The core information must include alisting of the assets, and an estimate of their value.)

A. Yes, information beyond the core elements is presented for all financial assets.

B. Yes, the core information is presented for all financial assets.

C. Yes, information is presented, but it excludes some core elements or some financial assets.

D. No, information related to financial assets is not presented.



D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


040. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on nonfinancialassets held by the government? (The core information mustinclude a listing of the assets by category.)

A. Yes, information beyond the core elements is presented for all nonfinancial assets.

B. Yes, the core information is presented for all nonfinancial assets.

C. Yes, information is presented, but it excludes some nonfinancial assets.

D. No, information related to nonfinancial assets is not presented.



D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


041. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of expenditurearrears for at least the budget year?

A. Yes, estimates of all expenditure arrears are presented, along with a narrative discussion.

B. Yes, estimates of all expenditure arrears are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all expenditure arrears are presented.

D. No, estimates of expenditure arrears are not presented.



B.

Score: 67

Sources: 2014 Executive's Budget Proposal Document 5: "Explanatory Analysis of Expenditure Forecasts by Institution and Ministry for the2014 Financial Year"

GOVERNMENT REVIEWER


PEER REVIEWER



042. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on contingentliabilities, such as government loan guarantees or insuranceprograms? (The core information must include a statement ofpurpose or policy rationale for each contingent liability; thenew guarantees or insurance commitments proposed for thebudget year; and the total amount of outstanding guaranteesor insurance commitments (the gross exposure) at the end ofthe budget year.)

A. Yes, information beyond the core elements is presented for all contingent liabilities.

B. Yes, the core information is presented for all contingent liabilities.

C. Yes, information is presented, but it excludes some core elements or some contingent liabilities.

D. No, information related to contingent liabilities is not presented.



D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


043. Does the Executive’s Budget Proposal or any supportingbudget documentation present projections that assess thegovernment’s future liabilities and the sustainability of itsfinances over the longer term? (The core information mustcover a period of at least 10 years and include themacroeconomic and demographic assumptions used and adiscussion of the fiscal implications and risks highlighted bythe projections.)

A. Yes, information beyond the core elements is presented to assess the government’s future liabilities and the sustainability of itsfinances over the longer term.

B. Yes, the core information is presented to assess the government’s future liabilities and the sustainability of its finances over the longerterm.


D. No, information related to future liabilities and the sustainability of finances over the longer term is not presented.



D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


044. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of the sources ofdonor assistance, both financial and in-kind?

A. Yes, estimates of all sources of donor assistance are presented, along with a narrative discussion.

B. Yes, estimates of all sources of donor assistance are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all sources of donor assistance are presented.

D. No, estimates of the sources of donor assistance are not presented.



B.

Score: 67

Sources: 2014 EBP Document no. 5: "Explanatory Annex of Expenditures by Institution and Ministry/ Expenditures of the Central Power inCapital, 2014 Finance Bill" (http://www.budget.gouv.cd/projet-budget-2014)

Comments: There is no narrative analysis.

GOVERNMENT REVIEWER


PEER REVIEWER



Suggested Answer: c.

045. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on taxexpenditures for at least the budget year? (The coreinformation must include a statement of purpose or policyrationale for each tax expenditure, the intended beneficiaries,and an estimate of the revenue foregone.)

A. Yes, information beyond the core elements is presented for all tax expenditures.

B. Yes, the core information is presented for all tax expenditures.

C. Yes, information is presented, but it excludes some core elements or some tax expenditures.

D. No, information related to tax expenditures is not presented.



D.

Score: 0

Sources: 2014 EBP

GOVERNMENT REVIEWER


PEER REVIEWER


046. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of earmarkedrevenues?

A. Yes, estimates of all earmarked revenues are presented, along with a narrative discussion.

B. Yes, estimates of all earmarked revenues are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all earmarked revenues are presented.

D. No, estimates of earmarked revenues are not presented.



B.

Score: 67

Sources: 2014 EBP DETAILS OF SPECIAL ACCOUNTS REVENUEhttp://www.budget.gouv.cd/2012/budget2014/projet2014/recettes/1_8_1_tableau_detaille_des_recettes_des_comptes_speciaux_du_projet_de_loi_de_finances_de_l_exercice_2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


047. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on how theproposed budget (both new proposals and existing policies) islinked to government’s policy goals for the budget year?

A. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for the budget year are presented,along with a narrative discussion.

B. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for the budget year are presented, buta narrative discussion is not included.

C. Yes, information that shows how the proposed budget is linked to some but not all of the government’s policy goals for the budget yearis presented.

D. No, information on the link between the budget and the government’s stated policy goals for the budget year is not presented.



A.

Score: 100

Sources: Document no. 2: "General Overview of the 2014 Finance Bill" (http://www.budget.gouv.cd/projet-budget-2014/)

GOVERNMENT REVIEWER


PEER REVIEWER


048. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on how theproposed budget (both new proposals and existing policies) islinked to government’s policy goals for a multi-year period (forat least two years beyond the budget year)?

http://www.budget.gouv.cd/2012/budget2014/projet2014/recettes/1_8_1_tableau_detaille_des_recettes_des_comptes_speciaux_du_projet_de_loi_de_finances_de_l_exercice_2014.pdf

A. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for a multi-year period are presented,along with a narrative discussion.

B. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for a multi-year period are presented,but a narrative discussion is not included.

C. Yes, information that shows how the proposed budget is linked to some but not all of the government’s policy goals for a multi-yearperiod is presented.

D. No, information on the link between the budget and the government’s stated policy goals for a multi-year period is not presented.



D.

Score: 0

Sources: 2014 EBP

GOVERNMENT REVIEWER


Comments: The budget proposal does not contain this information, but one of the documents ("Budgetary Programming of GovernmentActivity") contains elements related to this subject. And the figures are multi-year

PEER REVIEWER



049. Does the Executive’s Budget Proposal or any supportingbudget documentation present nonfinancial data on inputs tobe acquired for at least the budget year?

A. Yes, nonfinancial data on inputs to be acquired are provided for each program within all administrative units (or functions).

B. Yes, nonfinancial data on inputs to be acquired are presented for all administrative units (or functions) but not for all (or any) programs.

C. Yes, nonfinancial data on inputs to be acquired are presented for some programs and/or some administrative units (or functions).

D. No, nonfinancial data on inputs to be acquired are not presented.



D.

Score: 0

Sources: 2014 EBP

GOVERNMENT REVIEWER


Comments: Data on the inputs are not in the EBP

PEER REVIEWER


Comments: Please clarify whether estimates of the number of personnel to be paid count as inputs, as there is some information on thisin the budget documentation

050. Does the Executive’s Budget Proposal or any supportingbudget documentation present nonfinancial data on results (interms of outputs or outcomes) for at least the budget year?

A. Yes, nonfinancial data on results are provided for each program within all administrative units (or functions).

B. Yes, nonfinancial data on results are presented for all administrative units (or functions) but not for all (or any) programs.

C. Yes, nonfinancial data on results are presented for some programs and/or some administrative units (or functions).

D. No, nonfinancial data on results are not presented.



D.

Score: 0

Sources: 2014 EBP

GOVERNMENT REVIEWER


Comments: The PBAG ("Budgetary Programming of Government Activity") presents many elements on actions to carry out during thebudgetary year.

PEER REVIEWER



051. Are performance targets assigned to nonfinancial data onresults in the Executive’s Budget Proposal or any supportingbudget documentation?

A. Yes, performance targets are assigned to all nonfinancial data on results.

B. Yes, performance targets are assigned to most nonfinancial data on results.

C. Yes, performance targets are assigned to some nonfinancial data on results.

D. No, performance targets are not assigned to nonfinancial data on results, or the budget does not present nonfinancial data on results.



D.

Score: 0

Sources: 2014 EBP

GOVERNMENT REVIEWER


PEER REVIEWER


052. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of policies (both newproposals and existing policies) that are intended to benefitdirectly the country’s most impoverished populations in atleast the budget year?

A. Yes, estimates of all policies that are intended to benefit directly the country’s most impoverished populations are presented, along witha narrative discussion.

B. Yes, estimates of all policies that are intended to benefit directly the country’s most impoverished populations are presented, but anarrative discussion is not included.

C. Yes, estimates of some but not all policies that are intended to benefit directly the country’s most impoverished populations arepresented.

D. No, estimates of policies that are intended to benefit directly the country’s most impoverished populations are not presented.



D.

Score: 0

Sources: GENERAL OVERVIEW OF THE FINANCIAL BILL FOR THE 2014 FINANCIAL YEARhttp://www.budget.gouv.cd/2012/budget2014/projet2014/exposes/01_expose_general_plf_2014.pdf Pages 15 to 22

GOVERNMENT REVIEWER


Comments: The pre-budget is one of the documents that contains the necessary information for this question.

PEER REVIEWER



Comments: Although the narrative in the general expose explains budget allocations in terms of the priority axes of government, it does


not explain or provide details on programs for poor/vulnerable groups- e.g., cash transfers, social safety nets, assisted housing.

IBP COMMENT

We agree with the peer reviewer, response changed from B to D

053. Does the executive release to the public its timetable forformulating the Executive’s Budget Proposal (that is, adocument setting deadlines for submissions from othergovernment entities, such as line ministries or subnationalgovernment, to the Ministry of Finance or whatever centralgovernment agency is in charge of coordinating the budget’sformulation)?

A. Yes, a detailed timetable is released to the public.

B. Yes, a timetable is released, but some details are excluded.

C. Yes, a timetable is released, but it lacks important details.

D. No, a timetable is not issued to the public.



A.

Score: 100

Sources: 2015 Budget Timetable (http://www.budget.gouv.cd/budget-2015/calendrier)

Comments: The budget timetables have been very detailed for the last three years.

GOVERNMENT REVIEWER


PEER REVIEWER


Section 3. Comprehensiveness of Other Key Budget Documents

054. Does the Pre-Budget Statement present information on themacroeconomic forecast upon which the budget projectionsare based? (The core information must include a discussion ofthe economic outlook with estimates of nominal GDP level,inflation rate, real GDP growth, and interest rates.)

http://www.budget.gouv.cd/budget-2015/calendrier

A. Yes, information beyond the core elements is presented for the macroeconomic forecast.

B. Yes, the core information is presented for the macroeconomic forecast.


D. No, information related to the macroeconomic forecast is not presented.



C.

Score: 33

Sources: Circular on Instructions Related to the Elaboration of the Finance Law for Fiscal Year 2014http://www.budget.gouv.cd/2012/pbag2013/strategie_budgetaire_budgetaire_pbag_2012_2016_juillet_2013.pdf

Comments: Actual GDP and interest rates are missing

GOVERNMENT REVIEWER


PEER REVIEWER


055. Does the Pre-Budget Statement present information on thegovernment’s expenditure policies and priorities that will guidethe development of detailed estimates for the upcomingbudget? (The core information must include a discussion ofexpenditure policies and priorities and an estimate of totalexpenditures.)

A. Yes, information beyond the core elements is presented for the government’s expenditure policies and priorities.

B. Yes, the core information is presented for the government’s expenditure policies and priorities.


D. No, information related to the government’s expenditure policies and priorities is not presented.



A.

Score: 100

Sources: MTBF 2012-2016, starting from page 11

Comments: Additional information is given, including non-financial data

http://www.budget.gouv.cd/2012/pbag2013/strategie_budgetaire_budgetaire_pbag_2012_2016_juillet_2013.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


056. Does the Pre-Budget Statement present information on thegovernment’s revenue policies and priorities that will guide thedevelopment of detailed estimates for the upcoming budget?(The core information must include a discussion of revenuepolicies and priorities and an estimate of total revenues.)

A. Yes, information beyond the core elements is presented for the government’s revenue policies and priorities.

B. Yes, the core information is presented for the government’s revenue policies and priorities.


D. No, information related to the government’s revenue policies and priorities is not presented.



A.

Score: 100

Sources: 2012-2016 MTBF, starting from page 25

Comments: There is additional information, such as borrowing needs.

GOVERNMENT REVIEWER


PEER REVIEWER


057. Does Pre-Budget Statement present three estimates relatedto government borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?







C.

Score: 33

Sources: MTBF 2012-2016 http://www.budget.gouv.cd/2012/pbag2013/synthese_recettes_pbag_2014_2016.pdf

Comments: Only loans are presented

GOVERNMENT REVIEWER


PEER REVIEWER


058. Does the Pre-Budget Statement present estimates of totalexpenditures for a multi-year period (at least two-yearsbeyond the budget year)?

A. Yes, multi-year expenditure estimates are presented.

B. No, multi-year expenditure estimates are not presented.



A.

Score: 100

Sources: MTBF 2012-2016, annex to government activity

Comments: All expenditures in relation to the policies and priorities are presented until 2016

GOVERNMENT REVIEWER


PEER REVIEWER


059. Does the Enacted Budget present expenditure estimates byany of the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the Enacted Budget presents expenditure estimates by all three expenditure classifications (by administrative, economic, and

http://www.budget.gouv.cd/2012/pbag2013/synthese_recettes_pbag_2014_2016.pdf

functional classification).

B. Yes, the Enacted Budget presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Enacted Budget presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Enacted Budget does not present expenditure estimates by any expenditure classification.



A.

Score: 100

Sources: 2014 Enacted Budget EXPLANATORY STATEMENThttp://www.budget.gouv.cd/2012/budget2014/projet2014/exposes/02_expose_des_motifs_et_projet_loi_de_finances_2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


060. Does the Enacted Budget present expenditure estimates forindividual programs?

A. Yes, the Enacted Budget presents estimates for programs accounting for all expenditures.

B. Yes, the Enacted Budget presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Enacted Budget presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Enacted Budget does not present expenditure estimates by program.



B.

Score: 67

Sources: 2014 Enacted Budget http://www.budget.gouv.cd/budget-2014/loi-de-finances-2014http://www.budget.gouv.cd/2012/budget2014/vote/depenses/synthese_section_rubriques_budgetaires_sous_nature.pdf

Comments: Expenditures are presented by functions and sub-functions (programs)

GOVERNMENT REVIEWER


PEER REVIEWER



http://www.budget.gouv.cd/2012/budget2014/projet2014/exposes/02_expose_des_motifs_et_projet_loi_de_finances_2014.pdf


http://www.budget.gouv.cd/2012/budget2014/vote/depenses/synthese_section_rubriques_budgetaires_sous_nature.pdf

Comments: DRC has not yet adopted program-based budgeting- although it is planned within the next two to three years, for a number ofpilot ministries

061. Does the Enacted Budget present revenue estimates bycategory (such as tax and non-tax)?

A. Yes, the Enacted Budget presents revenue estimates by category.

B. No, the Enacted Budget does not present revenue estimates by category.



A.

Score: 100

Sources: 2014 Finance Act http://www.budget.gouv.cd/budget-2014/loi-de-finances-2014 General Synthesis of Revenues

GOVERNMENT REVIEWER


PEER REVIEWER


062. Does the Enacted Budget present individual sources ofrevenue?

A. Yes, the Enacted Budget presents individual sources of revenue accounting for all revenue.

B. Yes, the Enacted Budget presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Enacted Budget presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Enacted Budget does not present individual sources of revenue.



B.

Score: 67

Sources: 2014 Finance Act http://www.budget.gouv.cd/budget-2014/loi-de-finances-2014/ Summary of Revenues

Comments: Some revenues are labelled “other revenue”

GOVERNMENT REVIEWER




PEER REVIEWER


063. Does the Enacted Budget present three estimates related togovernment borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?







A.

Score: 100

Sources: 2014 Finance Act http://www.budget.gouv.cd/budget-2014/loi-de-finances-2014/ Synthesis by Title

GOVERNMENT REVIEWER


PEER REVIEWER



064. What information is provided in the Citizens Budget? (Thecore information must include expenditure and revenue totals,the main policy initiatives in the budget, the macroeconomicforecast upon which the budget is based, and contactinformation for follow-up by citizens.)

A. The Citizens Budget provides information beyond the core elements.

B. The Citizens Budget provides the core information.

C. The Citizens Budget provides information, but it excludes some core elements.

D. The Citizens Budget is not published.



C.

Score: 33

Sources: 2014 Citizens Budget http://www.budget.gouv.cd/2012/budget2014/budget_citoyen_2014.pdf

Comments: Absolute data is missing for the citizens who would like to have more information on the budget

GOVERNMENT REVIEWER


Comments: Agreed

PEER REVIEWER


065. How is the Citizens Budget disseminated to the public?

A. A Citizens Budget is disseminated widely through a combination of at least three different appropriate tools and media (such as theInternet, billboards, radio programs, newspapers, etc.).

B. A Citizens Budget is published by using at least two, but less than three, means of dissemination, but no other dissemination efforts areundertaken by the executive.

C. A Citizens Budget is disseminated only by using one means of dissemination.

D. A Citizens Budget is not published.



C.

Score: 33

Sources: 2014 Citizens Budget: http://www.budget.gouv.cd/budget-citoyen/

Comments: No means other than the website was used by the government to distribute the Citizens Budget.

GOVERNMENT REVIEWER



PEER REVIEWER


066. Has the executive established mechanisms to identify thepublic’s requirements for budget information prior topublishing the Citizens Budget?


http://www.budget.gouv.cd/2012/budget2014/budget_citoyen_2014.pdf

A. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget, andthese mechanisms are accessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget;while these mechanisms are accessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget, butthese mechanisms are not accessible.

D. No, the executive has not established any mechanisms to identify the public’s requirements for budget information in the Citizen’sBudget.



D.

Score: 0

Sources: 2014 Budget Timetable http://www.budget.gouv.cd/2012/budget2014/calendrier14.pdf

Comments: The 2014 budget calendar does not set forth such an approach by the government. It is true that the civil society, inaccordance with this timetable, was involved in the budget orientation debates, but this was not to consult the citizens on their budgetinformation needs.

GOVERNMENT REVIEWER


PEER REVIEWER


067. Are “citizens” versions of budget documents publishedthroughout the budget process?

A. A citizens version of budget documents is published for each of the four stages of the budget process (budget formulation, enactment,execution, and audit).

B. A citizens version of budget documents is published for at least two of the four stages of the budget process.

C. A citizens version of budget documents is published for at least one stage of the budget process.

D. No citizens version of budget documents is published.



C.

Score: 33

Sources: 2014 Citizens Budget http://www.budget.gouv.cd/budget-citoyen/

Comments: The 2014 Citizens Budget solely focuses on the 2014 Adopted Budget (Enacted).

http://www.budget.gouv.cd/2012/budget2014/calendrier14.pdf


GOVERNMENT REVIEWER


Comments: The leaflet summarizing the State Budget is made available to the citizens.

PEER REVIEWER


068. Do the In-Year Reports present actual expenditures by anyof the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the In-Year Reports present actual expenditures by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the In-Year Reports present actual expenditures by two of the three expenditure classifications.

C. Yes, the In-Year Reports present actual expenditures by only one of the three expenditure classifications.

D. No, the In-Year Reports do not present actual expenditures by any expenditure classification.



A.

Score: 100

Sources: Budgetary Monitoring Status December 2013

GOVERNMENT REVIEWER


PEER REVIEWER


069. Do the In-Year Reports present actual expenditures forindividual programs?

A. Yes, the In-Year Reports present actual expenditures for programs accounting for all expenditures.

B. Yes, the In-Year Reports present actual expenditures for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the In-Year Reports present actual expenditures for programs accounting for less than two-thirds of expenditures.

D. No, the In-Year Reports do not present actual expenditures by program.



A.

Score: 100

Sources: Budgetary Monitoring Status December 2013, Execution of Expenditures by Function and Sub-Function

GOVERNMENT REVIEWER


PEER REVIEWER



070. Do the In-Year Reports compare actual year-to-dateexpenditures with either the original estimate for that period(based on the enacted budget) or the same period in theprevious year?

A. Yes, comparisons are made for expenditures presented in the In-Year Reports.

B. No, comparisons are not made for expenditures presented in the In-Year Reports.



A.

Score: 100

Sources: Budgetary Monitoring Status December 2013http://www.budget.gouv.cd/2012/esb2013/esb_dec2013/global/esb_global_par_administration_chapitre.pdf

Comments: Comparisons were made between the appropriations voted on (for the same year), the appropriations after transfer (for thesame year) and payment, which is the actual expenditure.

GOVERNMENT REVIEWER


PEER REVIEWER


071. Do In-Year Reports present actual revenue by category(such as tax and non-tax)?

A. Yes, In-Year Reports present actual revenue by category.

B. No, In-Year Reports do not present actual revenue by category.



http://www.budget.gouv.cd/2012/esb2013/esb_dec2013/global/esb_global_par_administration_chapitre.pdf


B.

Score: 0

Sources: Budgetary Monitoring Status December 2013 http://www.budget.gouv.cd/execution/exercice-2013/

Comments: The Budgetary Monitoring Statuses only present the expenditures.

GOVERNMENT REVIEWER



PEER REVIEWER


072. Do In-Year Reports present the individual sources ofrevenue for actual revenues collected?

A. Yes, In-Year Reports present individual sources of actual revenue accounting for all revenue.

B. Yes, In-Year Reports present individual sources of actual revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, In-Year Reports present individual sources of actual revenue accounting for less than two-thirds of all revenue.

D. No, In-Year Reports do not present individual sources of actual revenue.



D.

Score: 0

Sources: Budgetary Monitoring Status, Late 2013 http://www.budget.gouv.cd/execution/exercice-2013/

GOVERNMENT REVIEWER



PEER REVIEWER


073. Do the In-Year Reports compare actual year-to-daterevenues with either the original estimate for that period(based on the enacted budget) or the same period in theprevious year?


A. Yes, comparisons are made for revenues presented in the In-Year Reports.

B. No, comparisons are not made for revenues presented in the In-Year Reports.



B.

Score: 0

Sources: Budgetary Monitoring Status, Late 2013 http://www.budget.gouv.cd/execution/exercice-2013/

GOVERNMENT REVIEWER



PEER REVIEWER


074. Do In-Year Reports present three estimates related to actualgovernment borrowing and debt: the amount of net newborrowing; the total debt outstanding; and interest payments?







B.

Score: 67

Sources: Budgetary Monitoring Status, Late 2013http://www.budget.gouv.cd/2012/esb2013/esb_dec2013/global/esb_global_par_nature_sous_nature.pdf"

Comments: Debt outstanding and the interests, in terms of financial fees, are presented

GOVERNMENT REVIEWER


PEER REVIEWER



http://www.budget.gouv.cd/2012/esb2013/esb_dec2013/global/esb_global_par_nature_sous_nature.pdf

Comments: The monthly BMS shows interest payments and debt repayments- but doesn't show net new borrowing.

075. Do In-Year Reports present information related to thecomposition of the total actual debt outstanding? (The coreinformation must include interest rates on the debtinstruments; maturity profile of the debt; and whether it isdomestic or external debt.)

A. Yes, information beyond the core elements is presented for the composition of the total actual debt outstanding.

B. Yes, the core information is presented for the composition of the total actual debt outstanding.


D. No, information related to composition of total actual debt outstanding is not presented.



C.

Score: 33

Sources: Budgetary Monitoring Status Late December 2013 http://www.budget.gouv.cd/execution/exercice-2013/

Comments: Debt maturity is not presented.

GOVERNMENT REVIEWER


Comments: Report by the Directorate General of Public Debt (DGDP)

PEER REVIEWER



Comments: The BMS shows the interest that has been paid- this is not the same as showing the interest rate on the debt.

076. Does the Mid-Year Review of the budget include an updatedmacroeconomic forecast for the budget year underway?

A. Yes, the estimates for the macroeconomic forecast have been updated, and an explanation of all of the differences between the originaland updated forecasts is presented.

B. Yes, the estimates for macroeconomic forecast have been updated, and an explanation of some of the differences between the originaland updated forecasts is presented.

C. Yes, the estimates for macroeconomic forecast have been updated, but an explanation of the differences between the original andupdated forecast is not presented.

D. No, the estimates for macroeconomic forecast have not been updated.



D.

Score: 0

Sources: This document has not been produced.

GOVERNMENT REVIEWER



PEER REVIEWER


077. Does the Mid-Year Review of the budget include updatedexpenditure estimates for the budget year underway?

A. Yes, expenditure estimates have been updated, and an explanation of all of the differences between the original and updatedexpenditure estimates is presented.

B. Yes, expenditure estimates have been updated, and an explanation of some of the differences between the original and updatedexpenditure estimates is presented.

C. Yes, expenditure estimates have been updated, but an explanation of the differences between the original and updated expenditureestimates is not presented.

D. No, expenditure estimates have not been updated.



D.

Score: 0

Sources: NA

Comments: This document has not been produced.

GOVERNMENT REVIEWER


PEER REVIEWER


078. Does the Mid-Year Review of the budget presentexpenditure estimates by any of the three expenditureclassifications (by administrative, economic, or functionalclassification)?

A. Yes, the Mid-Year Review presents expenditure estimates by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the Mid-Year Review presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Mid-Year Review presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Mid-Year Review does not present expenditure estimates by any expenditure classification.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


PEER REVIEWER



079. Does the Mid-Year Review of the budget presentexpenditure estimates for individual programs?

A. Yes, the Mid-Year Review presents estimates for programs accounting for all expenditures.

B. Yes, the Mid-Year Review presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Mid-Year Review presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Mid-Year Review does not present expenditure estimates by program.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


PEER REVIEWER


080. Does the Mid-Year Review of the budget include updatedrevenue estimates for the budget year underway?

A. Yes, revenue estimates have been updated, and an explanation of all of the differences between the original and updated revenueestimates is presented.

B. Yes, revenue estimates have been updated, and an explanation of some of the differences between the original and updated revenueestimates is presented.

C. Yes, revenue estimates have been updated, but an explanation of the differences between the original and updated revenue estimatesis not presented.

D. No, revenue estimates have not been updated.



D.

Score: 0

Sources: This document has not been produced.

GOVERNMENT REVIEWER


PEER REVIEWER


081. Does the Mid-Year Review of the budget present revenueestimates by category (such as tax and non-tax)?

A. Yes, the Mid-Year Review presents revenue estimates by category.

B. No, the Mid-Year Review does not present revenue estimates by category.



B.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


PEER REVIEWER



082. Does the Mid-Year Review of the budget present individualsources of revenue?

A. Yes, the Mid-Year Review presents individual sources of revenue accounting for all revenue.

B. Yes, the Mid-Year Review presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Mid-Year Review presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Mid-Year Review does not present individual sources of revenue.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


PEER REVIEWER



083. Does the Mid-Year Review of the budget include updatedestimates of government borrowing and debt, including itscomposition, for the budget year underway?

A. Yes, estimates of government borrowing and debt have been updated, and information on all of the differences between the original

and updated estimates is presented.

B. Yes, estimates of government borrowing and debt have been updated, and information on some of the differences between the originaland updated estimates is presented.

C. Yes, estimates of government borrowing and debt have been updated, but information on the differences between the original andupdated estimates is not presented.

D. No, estimates of government borrowing and debt have not been updated.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


Comments: Not the Mid-Year Review but the framework note and the general overview

PEER REVIEWER


084. Does the Year-End Report present the differences betweenthe enacted levels (including in-year changes approved by thelegislature) and the actual outcome for expenditures?

A. Yes, estimates of the differences between the enacted levels and the actual outcome for all expenditures are presented, along with anarrative discussion.

B. Yes, estimates of the differences between the enacted levels and the actual outcome for all expenditures are presented, but a narrativediscussion is not included.

C. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all expenditures are presented.

D. No, estimates of the differences between the enacted levels and the actual outcome for expenditures are not presented.



D.

Score: 0

Sources: NA

Comments: The document was published too late.

GOVERNMENT REVIEWER



PEER REVIEWER



085. Does the Year-End Report present expenditure estimates byany of the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the Year-End Report presents expenditure estimates by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the Year-End Report presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Year-End Report presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Year-End Report does not present expenditure estimates by any expenditure classification.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



Comments: Information given in In-Year Reports

PEER REVIEWER


086. Does the Year-End Report present expenditure estimatesfor individual programs?

A. Yes, the Year-End Report presents estimates for programs accounting for all expenditures.

B. Yes, the Year-End Report presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Year-End Report presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Year-End Report does not present expenditure estimates by program.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



Comments: The In-Year Report provides this information.

PEER REVIEWER


087. Does the Year-End Report present the differences betweenthe enacted levels (including in-year changes approved by thelegislature) and the actual outcome for revenues?

A. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, along with anarrative discussion.

B. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, but a narrativediscussion is not included.

C. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all revenues are presented.

D. No, estimates of the differences between the enacted levels and the actual outcome for revenues are not presented.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



Comments: Information is contained in the Execution Report

PEER REVIEWER


088. Does the Year-End Report present revenue estimates bycategory (such as tax and non-tax)?

A. Yes, the Year-End Report presents revenue estimates by category.

B. No, the Year-End Report does not present revenue estimates by category.



B.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



PEER REVIEWER


089. Does the Year-End Report present individual sources ofrevenue?

A. Yes, the Year-End Report presents individual sources of revenue accounting for all revenue.

B. Yes, the Year-End Report presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Year-End Report presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Year-End Report does not present individual sources of revenue.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



PEER REVIEWER


090. Does the Year-End Report present the differences betweenthe original estimates of government borrowing and debt,including its composition, for the fiscal year and the actualoutcome for that year?

A. Yes, estimates of the differences between all of the original estimates of government borrowing and debt for the fiscal year and theactual outcome for that year are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all the original estimates of government borrowing and debt for the fiscal year and the actualoutcome for that year are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original estimates of government borrowing and debt for the fiscalyear and the actual outcome for that year are presented.

D. No, estimates of the differences between the original estimates of government borrowing and debt for the fiscal year and the actualoutcome for that year is not presented.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



PEER REVIEWER


091. Does the Year-End Report present the differences betweenthe original macroeconomic forecast for the fiscal year and theactual outcome for that year?

A. Yes, estimates of the differences between all of the original macroeconomic assumptions for the fiscal year and the actual outcome forthat year are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all the original macroeconomic assumptions for the fiscal year and the actual outcome forthat year are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original macroeconomic assumptions for the fiscal year and the actualoutcome for that year are presented.

D. No, estimates of the differences between the original macroeconomic forecast for the fiscal year and the actual outcome for that year isnot presented.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



PEER REVIEWER


092. Does the Year-End Report present the differences betweenthe original estimates of nonfinancial data on inputs and theactual outcome?

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actual outcome arepresented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actual outcome arepresented, but a narrative discussion is not included.

C. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on inputs and the actualoutcome are presented.

D. No, estimates of the differences between the original estimates of nonfinancial data on inputs and the actual outcome are notpresented.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



PEER REVIEWER


093. Does the Year-End Report present the differences betweenthe original estimates of nonfinancial data on results and theactual outcome?

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome arepresented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome arepresented, but a narrative discussion is not included.

C. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on results and the actualoutcome are presented.

D. No, estimates of the differences between the original estimates of nonfinancial data on results and the actual outcome are notpresented.



D.

Score: 0

Sources: NA.


GOVERNMENT REVIEWER



PEER REVIEWER


094. Does the Year-End Report present the differences betweenthe enacted level of funds for policies (both new proposals andexisting policies) that are intended to benefit directly thecountry’s most impoverished populations and the actualoutcome?

A. Yes, estimates of the differences between the enacted level for all policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are presented, along with a narrative discussion.

B. Yes, estimates of the differences between the enacted level for all policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between the enacted level for some but not all of the policies that are intended to benefit directly thecountry’s most impoverished populations and the actual outcome are presented.

D. No, estimates of the differences between the enacted level for policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are not presented.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER



PEER REVIEWER


095. Does the Year-End Report present the differences betweenthe original estimates of extra-budgetary funds and the actualoutcome?

A. Yes, estimates of the differences between all of the original estimates of extra-budgetary funds and the actual outcome are presented,along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of extra-budgetary funds and the actual outcome are presented,but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original estimates of extra-budgetary funds and the actual outcomeare presented.

D. No, estimates of the differences between the original estimates of extra-budgetary funds and the actual outcome is not presented.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


Comments: See In-Year Reports

PEER REVIEWER


096. Is a financial statement included as part of the Year-EndReport or released as a separate report?

A. Yes, a financial statement is part of the Year-End Report or is released as a separate report.

B. No, a financial statement is neither part of the Year-End Report nor released as a separate report.



B.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


PEER REVIEWER


097. What type of audits (compliance, financial, or performance)has the Supreme Audit Institution (SAI) conducted and madeavailable to the public?

A. The SAI has conducted all three types of audits (compliance, financial, or performance) and made them available to the public.

B. The SAI has conducted two of the three types of audits, and made them available to the public.

C. The SAI has conducted one of the three types of audits, and made them available to the public.

D. The SAI has not conducted any of the three types of audits, or has not made them available to the public.



D.

Score: 0

Sources: NA

Comments: This document has not been made public.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: The Audit Court has conducted a limited number of financial audits on specific government institutions- seehttp://www.courdescomptes.cd/documentation.php

098. What percentage of expenditures within the mandate of theSupreme Audit Institution (SAI) has been audited?

A. All expenditures within the SAI’s mandate have been audited.

B. Expenditures representing at least two-thirds of, but not all, expenditures within the SAI’s mandate have been audited.

C. Expenditures representing less than two-thirds of expenditures within the SAI’s mandate have been audited.

D. No expenditures have been audited.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


PEER REVIEWER


099. What percentage of extra-budgetary funds within themandate of the Supreme Audit Institution (SAI) has beenaudited?

http://www.courdescomptes.cd/documentation.php

A. All extra-budgetary funds within the SAI’s mandate have been audited.

B. Extra-budgetary funds accounting for at least two-thirds of, but not all, expenditures associated with extra-budgetary funds within theSAI’s mandate have been audited.

C. Extra-budgetary funds accounting for less than two-thirds of expenditures associated with extra-budgetary funds within the SAI’smandate have been audited.

D. No extra-budgetary funds have been audited.



D.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


PEER REVIEWER


100. Does the annual Audit Report(s) prepared by the SupremeAudit Institution (SAI) include an executive summary?

A. Yes, the annual Audit Report(s) includes one or more executive summaries summarizing the report’s content.

B. No, the annual Audit Report(s) does not include an executive summary.



B.

Score: 0

Sources: NA


GOVERNMENT REVIEWER


PEER REVIEWER


101. Does the executive make available to the public a report onwhat steps it has taken to address audit recommendations orfindings that indicate a need for remedial action?

A. Yes, the executive reports publicly on what steps it has taken to address audit findings.

B. Yes, the executive reports publicly on most audit findings.

C. Yes, the executive reports publicly on some audit findings.

D. No, the executive does not report on steps it has taken to address audit findings.



D.

Score: 0

Sources: There is no report in this respect.

Comments: In the history of DRC’s budget process, this practice does not exist.

GOVERNMENT REVIEWER



PEER REVIEWER


102. Does either the Supreme Audit Institution (SAI) or legislaturerelease to the public a report that tracks actions taken by theexecutive to address audit recommendations?

A. Yes, the SAI or legislature reports publicly on what steps the executive has taken to address all audit recommendations.

B. Yes, the SAI or legislature reports publicly on most audit recommendations.

C. Yes, the SAI or legislature reports publicly on some audit recommendations.

D. No, neither the SAI nor legislature reports on steps the executive has taken to address audit recommendations.



D.

Score: 0

Sources: There is no report in this respect.

Comments: The Audit Court has not published any document in this respect.

GOVERNMENT REVIEWER



PEER REVIEWER


Section 4. Strength of Oversight Institutions

103. Does the legislature have internal capacity to conductbudget analyses or use independent research capacity for suchanalyses?

A. Yes, there is a specialized budget research office/unit attached to the legislature, and it has sufficient staffing, resources, and analyticalcapacity to carry out its tasks.

B. Yes, there is a specialized budget research office, but its staffing and other resources, including adequate funding, are insufficient tocarry out its tasks.

C. Yes, there are independent researchers outside the legislature that can perform budget analyses and the legislature takes advantage ofthis capacity, but there is no specialized office attached to the legislature.

D. No, the legislature has neither internal capacity nor access to independent research capacity for budget analyses.



B.

Score: 67

Sources: Constitution of the DRC http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf

Comments: First, an Economic and Financial Committee (ECOFIN) operates within in the National Assembly, in which some members areappointed by their political families based on their knowledge in public finance. And within them, from the National Assembly and theSenate, are many engineering companies made up of public servants of the Ministry of the Budget...Independent experts are alsoadmitted.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: My proposed alternate scoring is b) - there is a specialised budget office in the legislature, but it does not have adequatecapacity - the basis for this adjustment is an analysis done the the World Bank & DFID in 2013, in preparation for a public financial


management support project

IBP COMMENT

We agree with the peer reviewer response changed from A to B

104. Does the legislature debate budget policy prior to thetabling of the Executive’s Budget Proposal?

A. Yes, the legislature both debates budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendationsfor the budget, and the executive is obliged to reflect the legislature’s recommendations in the budget.

B. Yes, the legislature both debates budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendationsfor the budget, but the executive is not obliged to reflect the legislature’s recommendations in the budget.

C. Yes, the legislature debates budget policy prior to the tabling of the Executive’s Budget Proposal, but the legislature does not approverecommendations for the budget.

D. No, neither the full legislature nor any legislative committee debate budget policy prior to the tabling of the Executive’s BudgetProposal.



C.

Score: 33

Sources: Law on Public Finances (http://budget.gouv.cd/2012/documents/lofip2011.pdf) and the Budget Timetable for 2014. 2014(http://www.budget.gouv.cd/2012/budget2014/calendrier14.pdf) and 2015(http://www.budget.gouv.cd/2012/budget2015/a_calendrier_budget_2015.pdf)

Comments: In practice, the Ministry of the Budget sets forth in the budget calendar to consult ECOFIN’s parliamentarians in June-July. Butnothing indicates that the government must take into account parliamentarians’ recommendations.

GOVERNMENT REVIEWER



Comments: Each year, the legislative body delegates a mission to inquire about or evaluate its different recommendations in the budget.

PEER REVIEWER


105. Does the executive hold consultations with members of thelegislature as part of its process of determining budgetpriorities?

A. Yes, the executive holds consultations with a wide range of legislators.

B. Yes, the executive holds consultations with a range of legislators, but some key members are excluded.


http://www.budget.gouv.cd/2012/budget2015/a_calendrier_budget_2015.pdf


C. Yes, the executive holds consultations with only a limited number of legislators.

D. No, the executive does not consult with members of the legislature as part of the budget preparation process.



B.

Score: 67

Sources: The budget timetables for 2014 (http://www.budget.gouv.cd/2012/budget2014/calendrier14.pdf) and 2015(http://www.budget.gouv.cd/2012/budget2015/a_calendrier_budget_2015.pdf)

Comments: ECOFIN is made up of all the political parties for both the opposition and the majority, the executive branch does notassociate other committees, like the socio-cultural, policy, administrative, legal, etc.

GOVERNMENT REVIEWER


Comments: During the pre-budget debate, both of Parliament’s ECOFINs were invited and represented

PEER REVIEWER


106. How far in advance of the start of the budget year does thelegislature receive the Executive’s Budget Proposal?

A. The legislature receives the Executive’s Budget Proposal at least three months before the start of the budget year.

B. The legislature receives the Executive’s Budget Proposal at least six weeks, but less than three months, before the start of the budgetyear.

C. The legislature receives the Executive’s Budget Proposal less than six weeks before the start of the budget year.

D. The legislature does not receive the Executive’s Budget Proposal before the start of the budget year.



B.

Score: 67

Sources: The Constitution of the Democratic Republic of the Congo (Article 126, al. 3 and 7)(http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf) and Law no. 11/011 of July 13, 2011 on Public Finance,http://budget.gouv.cd/2012/documents/lofip2011.pdf (article 83, al. 1 and 6).

Comments: The Constitution and the Law on Public Finances sets forth that the budget proposal is submitted to the National Assembly onSeptember 15, or at the latest December 1, Parliament’s session closing on December 15, and the fiscal year on December 31. The 2011Budget Proposal was submitted on time, on September 28, 2010. The 2012 Budget Proposal was submitted in 2012, 2011 having been abudget year. The 2013 Budget Proposal was submitted on October 10, 2012; the submission of the 2014 Budget had been affected by apolicy event called “NATIONAL POLICY DEBATES,” which took place from August to November, and paralyzed all the institutions. The PBE




http://www.budget.gouv.cd/2012/budget2015/a_calendrier_budget_2015.pdf

was submitted at the end of November 2013.

GOVERNMENT REVIEWER



Comments: The response can be qualified, but since recently, the executive branch has made efforts to submit the budget proposalwithin the constitutional time frame.

PEER REVIEWER


107. When does the legislature approve the Executive’s BudgetProposal?

A. The legislature approves the budget at least one month in advance of the start of the budget year.

B. The legislature approves the budget less than one month in advance of the start of the budget year, but at least by the start of thebudget year.

C. The legislature approves the budget less than one month after the start of the budget year.

D. The legislature approves the budget more than one month after the start of the budget year, or does not approve the budget.



B.

Score: 67

Sources: The Constitution of the Democratic Republic of the Congo(http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf) and Law no. 11/011 of July 13, 2011 on Public Finance,http://budget.gouv.cd/2012/documents/lofip2011.pdf

Comments: Whenever the budget had been adopted by Parliament, it was in December.

GOVERNMENT REVIEWER



Comments: The legislative branch approves the draft before the end of its budget session, at the latest, December 15 of the year.

PEER REVIEWER


108. Does the legislature have the authority in law to amend theExecutive’s Budget Proposal?

A. Yes, the legislature has unlimited authority in law to amend the Executive’s Budget Proposal.



B. Yes, the legislature has authority in law to amend the Executive’s Budget Proposal, with some limitations.

C. Yes, the legislature has authority in law to amend the Executive’s Budget Proposal, but its authority is very limited.

D. No, the legislature does not have any authority in law to amend the Executive’s Budget Proposal.



B.

Score: 67

Sources: The Constitution of the Democratic Republic of the Congo,(http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf) and Law no. 11/011 of July 13, 2011 on Public Finance,http://budget.gouv.cd/2012/documents/lofip2011.pdf

Comments: The Constitution and the Law on Public Finance give Parliament the power to increase expenditure estimates on the conditionthat it achieves equivalent resulting revenue.

GOVERNMENT REVIEWER


PEER REVIEWER


109. Does the executive seek input from the legislature prior toshifting funds between administrative units that receiveexplicit funding in the Enacted Budget, and is it legally requiredto do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds betweenadministrative units, and it does so in practice.

B. The executive obtains approval or input from the legislature prior to shifting funds between administrative units, but is not required todo so by law or regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds betweenadministrative units, but in practice the executive shifts funds without seeking prior approval or input from the legislature.

D. The executive shifts funds between administrative units without seeking prior approval or input from the legislature, and there is no lawor regulation requiring it to obtain such prior approval or input from the legislature.



C.

Score: 33

Sources: Law no. 11/011 of July 13, 2011 on Public Finance, http://budget.gouv.cd/2012/documents/lofip2011.pdf (Articles 45 to 51).




Comments: Articles 45 to 51 of the Law on Public Finance set forth the conditions for the transfer of appropriations. For example, for thetransfer of appropriations between the programs of different ministries, the government is asked to request an amending law. But theDRC virtually never uses amending finance laws in practice. Spending often exceeds the appropriations given to certain services andinstitutions to the expense of others, without regulatory texts having authorized these transfers.

GOVERNMENT REVIEWER


PEER REVIEWER


110. Does the executive seek input from the legislature prior toshifting funds within administrative units that receive explicitfunding in the Enacted Budget, and is it legally required to doso?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds withinadministrative units, and it does so in practice.

B. The executive obtains approval or input from the legislature prior to shifting funds within administrative units, but is not required to doso by law or regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds withinadministrative units, but in practice the executive shifts funds without seeking prior approval or input from the legislature.

D. The executive shifts funds within administrative units without seeking prior approval or input from the legislature, and there is no lawor regulation requiring it to obtain such prior approval or input from the legislature.



C.

Score: 33

Sources: Law no. 11/011 of July 13, 2011 on Public Finance, http://budget.gouv.cd/2012/documents/lofip2011.pdf (Articles 45 to 51).

Comments: The law exists, but it is not always followed.

GOVERNMENT REVIEWER


PEER REVIEWER


111. Does the executive seek input from the legislature prior tospending excess revenue (that is, amounts higher thanoriginally anticipated) that may become available during thebudget execution period, and is it legally required to do so?


A. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending excess revenues, and itdoes so in practice.

B. The executive obtains approval or input from the legislature prior to spending excess revenue, but is not required to do so by law orregulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending excess revenue, but inpractice the executive spends these funds without seeking prior approval or input from the legislature.

D. The executive spends excess revenues without seeking prior approval or input from the legislature, and there is no law or regulationrequiring it to obtain such prior approval or input from the legislature.



D.

Score: 0

Sources: Law no. 11/011 of July 13, 2011 on Public Finance, http://budget.gouv.cd/2012/documents/lofip2011.pdf

Comments:

GOVERNMENT REVIEWER



Comments: The revenues represent the minimum values and the expenditures' maximum values. The executive branch can thus spendthe extra revenues collected.

PEER REVIEWER



112. When was the most recent supplemental budget approved?

A. The most recent supplemental budget was approved before the funds were expended.

B. The most recent supplemental budget was approved after the funds were expended, or the executive implemented the supplementalbudget without ever receiving approval from the legislature (please specify).



B.

Score: 0


Comments: The Parliament approves the supplementary budget after the funds are expended.



GOVERNMENT REVIEWER



PEER REVIEWER


113. Does the executive seek input from the legislature prior tospending contingency funds or other funds for which nospecific purpose was identified in the Enacted Budget, and is itlegally required to do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending contingency funds, andit does so in practice.

B. The executive obtains approval or input from the legislature prior to spending contingency funds, but is not required to do so by law orregulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending contingency funds, butin practice the executive spends these funds without seeking prior approval or input from the legislature.

D. The executive spends contingency funds without seeking prior approval or input from the legislature, and there is no law or regulationrequiring it to obtain such prior approval or input from the legislature.



D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER



Comments: Article 40 of the Law on Public Finance says that budgetary credits for expenditures against needs which cannot be specifiedexactly at the time of preparing the budget, particularly related to war and natural disasters, are "provisional" in nature. Expendituresagainst these credits can be spent up to the limit of the corresponding budget allocation. If further allocations are needed to theseprovisional credits, the executive is required to request a supplementary credit, in accordance with Article 129 of the Constitution.

114. Does a committee of the legislature hold public hearings toreview and scrutinize Audit Reports?

A. Yes, a committee holds public hearings to review and scrutinize a wide range of Audit Reports.


B. Yes, a committee holds public hearings to review and scrutinize the main Audit Reports.

C. Yes, a committee holds public hearings to review and scrutinize a small number of Audit Reports.

D. No, a committee does not hold public hearings to review and scrutinize Audit Reports.



D.

Score: 0

Sources: The Audit Report is not produced.

GOVERNMENT REVIEWER



PEER REVIEWER


115. Does the Supreme Audit Institution (SAI) have the discretionin law to undertake those audits it may wish to?

A. The SAI has full discretion to decide which audits it wishes to undertake.

B. The SAI has significant discretion, but faces some limitations.

C. The SAI has some discretion, but faces considerable limitations.

D. The SAI has no discretion to decide which audits it wishes to undertake.



A.

Score: 100

Sources: The Constitution of the Democratic Republic of the Congo (Article 180)(http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf) and Law no. 11/011 of July 13, 2011 on Public Finance,http://budget.gouv.cd/2012/documents/lofip2011.pdf (Articles 123 to 126)

Comments: The Constitution and the Law on Public Finances do not limit any of the Audit Court’s powers. Both of these texts confirm thatit has the power to inspect all the state’s accounts.

GOVERNMENT REVIEWER


PEER REVIEWER




116. Has the Supreme Audit Institution (SAI) established amonitoring system to provide on-going, independentevaluations of its audit processes (a quality assurance system)?

A. Yes, the SAI has established a quality assurance system, and both a sample of completed audits are reviewed annually and the findingsof these reviews are made available to the public.

B. Yes, the SAI has established a quality assurance system, but either a sample of completed audits are not reviewed annually or thefindings of these reviews are not made available to the public.

C. Yes, the SAI has established a quality assurance system, but neither a sample of completed audits are reviewed annually nor are thefindings of these reviews made available to the public.

D. No, the SAI has not established a quality assurance system.



D.

Score: 0

Sources: No text on this at the moment.

Comments: The Audit Court is currently undergoing profound changes. Some texts are being prepared, and will soon be examined andadopted at different levels; among these texts is the draft bill on the organization and operation of the Audit Court, as prescribed by theConstitution and the INTOSAI principle; civil society was involved in writing this draft, organized by the Comité d'Orientation de la Réformedes Finances Publiques (Public Finance Reform Direction Committee), COREF, and the UNDP in Matadi, one of the DRC’s villages, in mid-November 2014. At this time, having questioned the judges of the Court on this issue, they told us that provisions were being developed inthis direction and that they would enter into force with the enactment of the new law. Because it is also an issue of resources for theCourt.

GOVERNMENT REVIEWER


PEER REVIEWER


117. Must a branch of government other than the executive(such as the legislature or the judiciary) give final consentbefore the head of the Supreme Audit Institution (SAI) can beremoved from office?

A. Yes, the head of the SAI may only be removed by the legislature or judiciary, or the legislature or judiciary must give final consent beforehe or she is removed.

B. No, the executive may remove the head of the SAI without the final consent of the judiciary or legislature.



A.

Score: 100

Sources: Constitution of the Democratic Republic of the Congo, Article 178, para. 3,(http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf)

Comments: This issue will be clarified with the new law, the current law dates from the dictatorship and is at odds with the Constitution inforce. The Constitution provides that the high-level Court officials and judges are appointed by the President of the Republic, afterconsulting the National Assembly.

GOVERNMENT REVIEWER


PEER REVIEWER


118. Who determines the budget of the Supreme AuditInstitution (SAI)?

A. The budget of the SAI is determined by the legislature or judiciary (or some independent body), and the funding level is broadlyconsistent with the resources the SAI needs to fulfill its mandate.

B. The budget of the SAI is determined by the executive, and the funding level is broadly consistent with the resources the SAI needs tofulfill its mandate.

C. The budget of the SAI is determined by the legislature or judiciary (or some independent body), but the funding level is not consistentwith the resources the SAI needs to fulfill its mandate.

D. The budget of the SAI is determined by the executive, and the funding level is not consistent with the resources the SAI needs to fulfillits mandate.



D.

Score: 0

Sources: The Constitution of the Democratic Republic of the Congo, Article 134,http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf

Comments: At first, the needs are expressed by the Audit Court and then sent to the Ministry of the Budget, which ultimately develops thebudget proposal, after debates in “Budgetary Conferences.” Due to this, we can argue that the budget is determined by the executivebranch.

GOVERNMENT REVIEWER



Comments: The SAI’s budget is granted by the executive branch; but we would have to deem if these appropriations were used entirely to



confirm whether the amount is enough or not

PEER REVIEWER



Comments: My proposed alternate scoring is d)- the budget of the Supreme Audit Institution is determined by the executive and is notsufficient to meet its requirements; the basis for this adjustment is an analysis done the the World Bank & DFID in 2013, in preparation fora public financial management support project

IBP COMMENT

We agree with the peer reviewer, response changed from C to D

Section 5. Public Engagement in the Budget Process

119. Does the executive make available to the public clear(accessible, nontechnical) definitions of terms used in thebudget and other budget-related documents (for instance, in aglossary)?

A. Yes, clear definitions of all key budget terms are provided.

B. Yes, definitions are provided for all key budget terms, but they are not always clear.

C. Yes, definitions are provided for some but not all key budget terms.

D. No, definitions are not provided.



C.

Score: 33

Sources: 2014 Citizens Budget http://www.budget.gouv.cd/budget-citoyen/

Comments: There is no glossary in the 2014 Citizens Budget, nor in any other budgetary document, apart from the definitions that are inthe Law on Public Finances (Law no. 11/011 of July 13, 2011, on Public Finances, article 3,http://budget.gouv.cd/2012/documents/lofip2011.pdf).

GOVERNMENT REVIEWER



Comments: The leaflet on the budget gives certain information on this subject

PEER REVIEWER




120. Is the executive formally required to engage with the publicduring the formulation and execution phases of the budgetprocess?

A. A law, a regulation, or a formal procedural obligation requires the executive to engage with the public during both the formulation andexecution phases of the budget process.

B. A law, a regulation, or a formal procedural obligation requires the executive to engage with the public during either the formulation orthe execution phase of the budget process but not both.

C. There is no formal requirement for the executive to engage with the public during either the formulation or the execution phase of thebudget process, but informal procedures exist to enable the public to engage with the executive during the formulation or executionphase of the budget process or during both phases.

D. There is no formal requirement and the executive does not engage with the public during the budget process.



B.

Score: 67

Sources: 2015 Budget Timetable

Comments: For the last three years, the budget schedule, which is an integral part of the statutory text called the “Circular withInstructions on Budget Preparation,” it calls for participation of the civil society in the Budgetary Orientation Debates.

GOVERNMENT REVIEWER


Comments: Through civil society, the public has recently participated in many of the budget debates.

PEER REVIEWER


121. When the executive engages with the public during thebudget formulation process, does it articulate what it hopes toachieve from the engagement and provide other informationfar enough in advance so that the public can participate in aninformed manner?

A. The executive provides sufficient information (including what it hopes to achieve from its engagement with the public) in advance of theengagement.

B. The executive provides information to the public, but it is either insufficient or is not provided in advance of the engagement.

C. The executive provides information to the public, but it is neither sufficient nor provided in advance of the engagement.

D. The executive does not provide information, or does not engage with the public during the budget process.




B.

Score: 67

Sources: MTBF 2012-2016, http://www.budget.gouv.cd/elaboration/

Comments: The overall strategic document covering the 2012 to 2014 period, on which the public consultation is focused, is posted on thegovernment’s website. Civil society organizations often complain about this (joint evaluation mission report CABRI-IBP of transparency andparticipation in the DRC)

GOVERNMENT REVIEWER


Comments: It is available online, the public must make the effort to have the information

PEER REVIEWER


122. When the executive engages with the public during thebudget execution process, does it articulate what it hopes toachieve from the engagement and provide other informationfar enough in advance so that the public can participate in aninformed manner?

A. The executive provides sufficient information (including what it hopes to achieve from its engagement with the public) in advance of theengagement.

B. The executive provides information to the public, but it is either insufficient or is not provided in advance of the engagement.

C. The executive provides information to the public, but it is neither sufficient nor provided in advance of the engagement.

D. The executive does not provide information, or does not engage with the public during the budget process.



D.

Score: 0

Sources: The executive does not provide information, or does not engage with the public during the budget process

GOVERNMENT REVIEWER


PEER REVIEWER


123. Has the executive established mechanisms to identify thepublic’s perspective on budget priorities?

A. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities, and these mechanisms areaccessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities; while these mechanisms areaccessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities, but these mechanisms are notaccessible.

D. No, the executive has not established any mechanisms to identify the public’s perspective on budget priorities.



D.

Score: 0

Sources: There is no mechanism yet.

Comments: Until now, the list of participants is negotiated each year. We are in discussion with the Ministry of the Budget for the creationof mechanisms, particularly the Consultation Framework for Budget Questions, which would be a forum regularly gathering thegovernment, Parliament, the Audit Court, the private sector and civil society on questions regarding the budget.

GOVERNMENT REVIEWER


PEER REVIEWER


124. Has the executive established mechanisms to identify thepublic’s perspective on budget execution?

A. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution, and these mechanisms areaccessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution; while these mechanisms areaccessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution, but these mechanisms are notaccessible.

D. No, the executive has not established any mechanisms to identify the public’s perspective on budget execution.



D.

Score: 0

Sources: No mechanism.

GOVERNMENT REVIEWER


PEER REVIEWER


125. Does the executive provide formal, detailed feedback to thepublic on how its inputs have been used to develop budgetplans and improve budget execution?

A. Yes, the executive issues reports on the inputs it received from the public and provides detailed feedback on how these inputs havebeen used.

B. Yes, the executive issues reports on the inputs it received from the public, but provides only limited feedback on how these inputs havebeen used.

C. Yes, the executive issues reports on the inputs it received from the public, but provides no feedback on how these inputs have beenused.

D. No, the executive does not issue reports on the inputs it received from the public or provide feedback on how these inputs have beenused.



C.

Score: 33

Sources: Final Report (2014 Orientation Debate): http://www.budget.gouv.cd/2012/budget2014/elaboration/rapport_final_2014.pdf

Comments: There is a report that is produced and published after the debates, but following this, there is no explanation on the way thecitizen perspectives were taken into account.

GOVERNMENT REVIEWER


Comments: .

PEER REVIEWER


http://www.budget.gouv.cd/2012/budget2014/elaboration/rapport_final_2014.pdf

126. Does a legislative committee (or committees) hold publichearings on the macroeconomic and fiscal frameworkpresented in the budget in which testimony from the executivebranch and the public is heard?

A. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executive branch and awide range of constituencies.

B. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executive branch andsome constituencies.

C. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony from the executive branch is heard, butno testimony from the public is heard.

D. No, public hearings are not held on the macroeconomic and fiscal framework in which testimony from the executive branch and thepublic is heard.



D.

Score: 0

Sources: There is no public hearing on this issue.

GOVERNMENT REVIEWER


PEER REVIEWER


127. Do legislative committees hold public hearings on theindividual budgets of central government administrative units(i.e., ministries, departments, and agencies) in which testimonyfrom the executive branch is heard?

A. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a wide range of administrativeunits.

B. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of the main administrative units.

C. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a small number of administrativeunits.

D. No, public hearings in which testimony from the executive branch is heard are not held on the budgets of administrative units.



D.

Score: 0

Sources: Constitution of the Democratic Republic of Congo, (Article 118, para. 2):http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf

Comments: The plenary meetings of the chambers are public, but the legislative committee’s work takes place in private, according to therules of procedure of the chambers.

GOVERNMENT REVIEWER


PEER REVIEWER


128. Do legislative committees hold public hearings on theindividual budgets of central government administrative units(i.e., ministries, departments, and agencies) in which testimonyfrom the public is heard?

A. Yes, public hearings in which testimony from the public is heard are held on the budgets of a wide range of administrative units.

B. Yes, public hearings in which testimony from the public is heard are held on the budgets of some administrative units.

C. Yes, public hearings in which testimony from the public is heard are held on the budgets of a small number of administrative units.

D. No, public hearings in which testimony from the public is heard are not held on the budgets of administrative units.



D.

Score: 0

Sources: The Rules of Procedure of the Chambers stipulate that the committees are held in private.

GOVERNMENT REVIEWER


PEER REVIEWER


129. Do the legislative committees that hold public hearings onthe budget release reports to the public on these hearings?

A. Yes, the committees release reports, which include all written and spoken testimony presented at the hearings.

B. Yes, the committees release reports, which include most testimony presented at the hearings.


C. Yes, the committees release reports, but they include only some testimony presented at the hearings.

D. No, the committees do not release reports, or do not hold public hearings.



D.

Score: 0

Sources: No, the committees do not release reports, or do not hold public hearings.

GOVERNMENT REVIEWER


PEER REVIEWER


130. Does the Supreme Audit Institution (SAI) maintain formalmechanisms through which the public can assist in formulatingits audit program (by identifying the agencies, programs, orprojects that should be audited)?

A. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, and these mechanismsare accessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program; while thesemechanisms are accessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, but these mechanismsare not accessible.

D. No, the SAI does not have formal mechanisms through which the public can assist in formulating its audit program.



D.

Score: 0

Sources: No, the SAI does not have formal mechanisms through which the public can assist in formulating its audit program.

GOVERNMENT REVIEWER


PEER REVIEWER


131. Does the Supreme Audit Institution (SAI) maintain formalmechanisms through which the public can participate in auditinvestigations (as respondents, witnesses, etc.)?

A. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, and these mechanisms areaccessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations; while these mechanisms areaccessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, but these mechanisms arenot accessible.

D. No, the SAI does not have formal mechanisms through which the public can participate in audit investigations.



D.

Score: 0

Sources: No, the SAI does not have formal mechanisms through which the public can participate in audit investigations.

GOVERNMENT REVIEWER


PEER REVIEWER


132. Does the Supreme Audit Institution (SAI) maintain anycommunication with the public regarding its Audit Reportsbeyond simply making these reports publicly available?

A. Yes, in addition to publishing Audit Reports, the SAI maintains other mechanisms of communication to make the public aware of auditfindings (such as maintaining an office that regularly conducts outreach activities to publicize previously released audit findings).

B. No, the SAI does not maintain any formal mechanisms of communication with the public beyond publishing Audit Reports.



B.

Score: 0

Sources: Constitution of the Democratic Republic of the Congo, (Article 180, para. 2):http://www.leganet.cd/Legislation/Droit%20Public/Constitution.2011.pdf

Comments: The Audit Court has not yet started publishing its reports. And there is no mechanism to communicate with the public.


GOVERNMENT REVIEWER


PEER REVIEWER


133. Does the Supreme Audit Institution (SAI) provide formal,detailed feedback to the public on how their inputs have beenused to determine its audit program or in Audit Reports?

A. Yes, the SAI issues reports on the inputs it received from the public and provides detailed feedback on how these inputs have beenused.

B. Yes, the SAI issues reports on the inputs it received from the public but provides only limited feedback on how these inputs have beenused.

C. Yes, the SAI issues reports on the inputs it received from the public but provides no feedback on how these inputs have been used.

D. No, the SAI does not issue reports on the inputs it received from the public through public consultations.



D.

Score: 0

Sources: No, the SAI does not issue reports on the inputs it received from the public through public consultations.

GOVERNMENT REVIEWER


PEER REVIEWER
