open budget survey 2015 honduras · open budget survey 2015 honduras section 1. public availability...

Open Budget Survey 2015

Honduras

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

Honduras

BUDGET DOCUMENT Full TitleFiscal Year the Budget Document Refers to

Date of Publication

Pre-Budget StatementLINEAMIENTOS DEPOLITICAPRESUPUESTARIA 2014

2014 23 Agosto 2013

Executive's Budget Proposal (EBP)

No disponible N/A N/A

Supporting EBP Document

PresupuestoERP:http://www.seپn.gob.hn/wp-content/uploads/2014/presupuesto2014/erp.html

2014 06 enero 2014

Exposición de

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/erp.html

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf


Motivos:http://www.seپn.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

2014 06 enero 2014


N/a N/a N/A

Enacted Budget

Presupuesto Generalde la republica:a)http://www.seپn.gob.hn/wp-content/uploads/2014/presupuesto2014/principal.html b)Presupuesto deingresos:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/ingresos.html c)Presupuesto deegresos:http://www.seپn.gob.hn/wp-content/uploads/2014/presupuesto2014/Egresos.html d)Disposiciones Genralesdel presupuesto deingresos y egeresoso2014http://www.seپn.gob.hn/wp-content/uploads/2014/presupuesto2014/Disposiciones%202014.pdf

2014 24 enero 2014

Citizens Budget (for EBP or Enacted Budget)

Presupuesto ciudadano(del presupuestoaprobado)2014:http://www.seپn.gob.hn/wp-content/uploads/2014/03/Presupuesto_Ciudadano2014_HONDURAS.pdf

2014 27 febrero 2014

Informe deseguimiento yevaluacion e laejecucionpresupuestaria I Trieste2014:http://www.seپn.gob.hn/wp-content/uploads/2014/informes/evalua1trim20


http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/principal.html

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/ingresos.html

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Egresos.html

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Disposiciones%202014.pdf

http://www.sefin.gob.hn/wp-content/uploads/2014/03/Presupuesto_Ciudadano2014_HONDURAS.pdf

http://www.sefin.gob.hn/wp-content/uploads/2014/informes/evalua1trim2014/principal.html

In-Year Report14/principal.htmla)http://www.seپn.gob.hn/wp-content/uploads/2014/informes/evalua1trim2014/egresos.htmlbhttp://www.seپn.gob.hn/wp-content/uploads/2014/informes/evalua1trim2014/پnancieras.html

2014 29 abril 2014

Additional in-year report

Informacion deevaluaciónpresupuestariatrimestral II trimestre2013http://www.seپn.gob.hn/?p=44450

2013 30 julio 2013

Additional in-year report

Informacion deejecucionpresupuestariatrimestral III trimestre2013:http://www.seپn.gob.hn/?p=40418

2013 30 octubre 2013

Mid-Year Review

Informe de revision demedio año2013:http://www.seپn.gob.hn/?p=38209

2013 30 agosto 2013

Year-End Report

Informe de LiquidacionPresupuestaria2013:http://www.seپn.gob.hn/?p=43741

2013 27 Marzo 2014

Audit Report

Informe de rendicionde cuentas del sectorpúbico 2012: 1)http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/RENDICION_DE_CUENTAS_2013.pdf2)http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/INFORME_EJECUTIVO_RENDICION_DE_CUENTAS_CONSOLIDADO_2013.pdf3http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/TOMOII_INFORME_RENDICION_DE_CUENTAS.pdf4)http://www.tsc.gob.hn/Rendicion_de_cuentas/

2012 28 Agosto de 2013

http://www.sefin.gob.hn/wp-content/uploads/2014/informes/evalua1trim2014/principal.html

http://www.sefin.gob.hn/wp-content/uploads/2014/informes/evalua1trim2014/egresos.html

http://www.sefin.gob.hn/wp-content/uploads/2014/informes/evalua1trim2014/financieras.html

http://www.sefin.gob.hn/?p=44450




http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/RENDICION_DE_CUENTAS_2013.pdf

http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/INFORME_EJECUTIVO_RENDICION_DE_CUENTAS_CONSOLIDADO_2013.pdf

http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/TOMOII_INFORME_RENDICION_DE_CUENTAS.pdf

http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/TOMOII_Informe_Ejecutivo_IINFORME_CONSOLIDADO.pdf

2012/TOMOII_Informe_Ejecutivo_IINFORME_CONSOLIDADO.pdf

Sources: El informe de auditoria esta dividido en 4 partes, dos tomos completos y dos tomos de resumen ejecutivo

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: While the Budgetary Policy Guidelines 2014 were posted on the SEFIN website in August, on September 10, President ProfiroLobo ordered the Ministry of Finance to remove them. In addition, the document attached to the Guidelines dated August 223, 2013, doesnot include two tables with statistical information in the known Internet version. Also, since the Budget Proposal 2014 is not submitted toCongress, I believe there is no sense to talk about the presentation of supporting documents such as the ERP's Budget and the Statementof Reasons, since they are valid for the Budget Proposal enacted in January which was not publicly available. Si bien los Lineamientos dePolítica Presupuestaria 2014 fueron colgados en la página de SEFIN en el mes de agosto, el 10 de septiembre el presidente Porfiro Loboordenó a la Secretaría de Finanzas retirarlos. Adicionalmente el documento adjunto de los Lineamientos de fecha 23 de agosto 2013 notiene dos cuadros con información estadística en la versión de internet conocida. También, al no presentarse la propuesta de presupuesto2014 al Congreso me parece que no tiene sentido hablar de la presentación de documentos de respaldo tales como el Presupuesto de laERP y la Exposición de motivos, ya que estos son valederos para la Propuesta de Presupuesto aprobado en enero y que no fue delconocimiento público.

Table 2a. Details about Availability

Honduras

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

Pre-Budget StatementExecutive’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.seپn.gob.hn/wp-content/uploads/2014/01/Exposicion-de-Motivos-2014-Aprobado-Congreso.pdf

http://www.seپn.gob.hn/?page_id=23545

http://www.seپn.gob.hn/wp-content/uploads/2014/presupuesto2014/principal.html

http://www.seپn.gob.hn/wp-content/uploads/2014/03/Presupuesto_Ciudadano2014_HONDURAS.pdf

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: Proyecto de ley de presupuesto: http://www.sefin.gob.hn/?page_id=23545

Comments: Budget Proposal: http://www.sefin.gob.hn/?page_id=23545 Proyecto de ley de presupuesto: http://www.sefin.gob.hn/?page_id=23545

GOVERNMENT REVIEWER

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

Comments: The Executive's Budget Proposal is not prepared, has no importance and is not for internal use, on the contrary, thedocument is available on the website of the Ministry of Finance. It should be noted that while the Executive's Proposal was not publishedfro 2014, it was discussed in public hearings in the National Congress. La propuesta de presupuesto del ejecutivo, se produce, no tienecargo alguno y no es para uso interno, por el contrario el documento está disponible en la página web de la Secretaría de Finanzas. Cabemencionar que aunque la propuesta del ejecutivo no fue publicado para el año 2014, si fue discutido en audiencias públicas en elCongreso Nacional.

PEER REVIEWER


Comments: The Budget Proposal 2014 was not available on the Internet within the legal period for its approval. The cited documents werepublicly available until after December 31, 2013, deadline set by the Honduran law for the enactment of the 2014 budget. La Propuesta dePresupuesto 2014 no estuvo disponible en internet dentro del período legal para su aprobación. Los documentos citados fueron públicoshasta después del 31 de diciembre 2013, fecha que la ley hondureña señala para la aprobación del presupuesto 2014.

RESEARCHER'S RESPONSE

The documents were publicly available for some days, but after a decision of the President they were removed Los documentos estuvierondisponibles al publico por usos días, pero luego por una disposición del presidente los suspendieron

Table 2b. Details about Availability

Honduras

Budget Documents

http://www.sefin.gob.hn/wp-content/uploads/2014/01/Exposicion-de-Motivos-2014-Aprobado-Congreso.pdf

http://www.sefin.gob.hn/?page_id=23545

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/principal.html





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 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.seپn.gob.hn/?p=44450



http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/INFORME_EJECUTIVO_RENDICION_DE_CUENTAS_CONSOLIDADO_2013.pdfhttp://www.tsc.gob.hn/Rendicion_de_cuentas/2012/TOMOII_Informe_Ejecutivo_IINFORME_CONSOLIDADO.pdf

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: El informe de auditoria se presentan los dos tomos resumen

Comments: The audit report presents two summary books

GOVERNMENT REVIEWER


PEER REVIEWER







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

Honduras

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: Los informes durante el año se están tomando los trimestrales

Comments: Quarter reports are considered as In-Year reports

GOVERNMENT REVIEWER


Comments: "In-Year reports produced during the year are published daily (virtual platform, business intelligence) and quarterly (follow-upand evaluation report and quarterly execution report). The Mid-Year report published August 30 2014 is available during 9 exact weeks(calendar days)." Los reportes producidos durante el año, tienen periodicidad diaria (plataforma virtual, inteligencia de negocios) ytrimestral (informe de seguimiento y evaluación y el informe de ejecución trimestral). El informe de medio año publicado el 30 de agosto2014 está disponible 9 semanas exactas (días calendario).

PEER REVIEWER



In fact, they are being published monthly. Link: http://www.sefin.gob.hn/?page_id=49438 En efecto, si se están publicando de maneramensual Enlace:http://www.sefin.gob.hn/?page_id=49438

Table 4. General Questions

Honduras

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

Nohttp://www.seپn.gob.hn

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

Yes

No

http://www.seپn.gob.hn/?p=42149http://www.seپn.gob.hn/wp-content/uploads/2014/presupuesto2014/Disposiciones%202014.pdf

Are there additional laws regulating:• Access to information? Yes

http://www.iaip.gob.hn/index.php/ley-de-transparencia-y-acceso-



http://www.sefin.gob.hn/


http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Disposiciones%202014.pdf

http://www.iaip.gob.hn/index.php/ley-de-transparencia-y-acceso-a-la-informacion-publica-y-su-reglamento

• Transparency?• Citizens participation?

No a-la-informacion-publica-y-su-reglamento

Sources: Ley General del Presupuesto. Disposiciones generales del presupuesto Ley de Transparencia y Acceso a la información Publica

Comments: "General Budget Law. General budget provisions Transparency and Access to Public Information Law "

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: There is also a Citizens Engagement Law. Existe también una Ley de Participación Ciudadana.

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).

Honduras

C.

Score: 33

Sources: Se presenta detallado hasta el objeto de gasto, pagina 210 de la Exposición de motivos solo vemos algunos ministerios.

Comments: http://www.sefin.gob.hn/wp-content/uploads/2014/01/Exposicion-de-Motivos-2014-Aprobado-Congreso.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: d.

Comments: "If, according to the standards of the Open Budget Survey, the Executive's Budget Proposal is not considered publiclyavailable, then all questions related to the Executive's Budget Proposal should be rated ""D."" Also, pursuant to the national standards the

http://www.iaip.gob.hn/index.php/ley-de-transparencia-y-acceso-a-la-informacion-publica-y-su-reglamento


Budget Proposal should meet the following legal requirements that were not met: Constitution of the Republic (Decree 131-1982) Article367. ""The Budget Proposal shall be submitted by the Executive to the National Congress within the first fifteen days of the month ofSeptember of each year."" Organic Budget Law (Decree 83-2004): Article 8: "" The Fiscal Year of the Public Sector shall begin on January 1and shall finish on December 31 of each year."" Article 25: ""The Revenue and Expenditure General Budget Proposal of the Republic andthat of the Decentralized Institutions, with the components established in Article 23 of this law, shall be presented by the Executive to theNational Congress through the State Department at the office of Finances during the first fortnight of the month of September of the yearprevious to the one it will be valid for its corresponding discussion and approval."" Therefore, it is concluded that the General Budget ofthe Republic shall be approved no later than December 31 of each year, so as to come into force in January 1st. "


The question refers to whether expenditure by administrative units are presented and the PR refers to the approval period of the budget.The answer does not change.

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).

Honduras

B.

Score: 0

Sources: No se presenta la clasificación funcional del presupuesto

Comments: The budget is not presented by functional classification

GOVERNMENT REVIEWER


PEER REVIEWER


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.


Honduras

B.

Score: 0

Sources: Información Presupuestaria: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Egresos.html

Comments: The document for 2014 was not presented within the period established by Law before the Legislature.

GOVERNMENT REVIEWER


Comments: The Executive's Budget Proposal was presented to the National Congress on Friday, September 13, 2013, pursuant to thenational legal framework.

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.


Honduras

A.

Score: 100

Sources: Lineamientos de Política Presupuestaria 2014: http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf, en la pagina 17

Comments: The document reports how to differentiate credits allocated to current operations, and expenditure necessary for theoperation of public services

GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: b.

Comments: If, according to the standards of the Open Budget Survey, the Executive's Budget Proposal is not considered publicly available,then all questions related to the Executive´s Budget Proposal should be rated "D." However, the Budget Proposal enacted in January 2014does include the economic classification.


It is presented by economic classification, see general budget guidelines. The answer does not change.


http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf

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 economicclassification.


Honduras

A.

Score: 100

Sources: Lineamientos de Política Presupuestaria 2014: http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf, en la pagina 17

Comments: We see expenditure by economic classification.

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.


Honduras

D.

Score: 0


Sources: http://www.sefin.gob.hn/?page_id=23545

Comments: The Executive's Budget Proposal for 2014 was not published as it had been published before, and as the 2015 Executive'sBudget Proposal was published.

GOVERNMENT REVIEWER


PEER REVIEWER


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.


Honduras

D.

Score: 0

Sources: No se presento proyecto de presupuesto

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.


Honduras

D.

Score: 0

Sources: No se presento proyecto de presupuesto y no se presenta la información ni en la exposición de motivos ni en las disposicionesgenerales

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.


Honduras

A.

Score: 100

Sources: Exposicion de Motivos presupuesto de la republica 2014: http://www.sefin.gob.hn/wp-content/uploads/2014/01/Exposicion-de-Motivos-2014-Aprobado-Congreso.pdf

Comments: CENTRAL ADMINISTRATION REVENUE BUDGET COMPARISON 2012-2014 on pages 25-28. We can still see some sources ofRevenue that are not individually disaggregated.

GOVERNMENT REVIEWER


Suggested Answer: a.

Comments: The Statement of Reasons 2014, pages 25-28, includes the the whole tax revenue disaggregation

PEER REVIEWER





This survey considers the statement of reasons for the 2014 budget

IBP COMMENT

After careful review, the revenue item entitled Otros Impuestos y Licencias sobre Diversas Actividades (other tax revenues and licenses)constitutes less than .01% of the total tax revenue. IBP has chosen, for consistency purposes, to change the answer from B to A to becomparable to other countries.

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.


Honduras

B.

Score: 67

Sources: Exposicion de Motivos presupuesto de la republica 2014: http://www.sefin.gob.hn/wp-content/uploads/2014/01/Exposicion-de-Motivos-2014-Aprobado-Congreso.pdf

Comments: CENTRAL ADMINISTRATION REVENUE BUDGET COMPARISON 2012-2014, pages 25-28. We can still observe that some revenuesources are not disaggregated individually.

GOVERNMENT REVIEWER



Comments: The Statement for 2014, pages 24-28, does present to a certain detail the non-tax revenues.http://www.sefin.gob.hn/wp-content/uploads/2014/01/Exposicion-de-Motivos-2014-Aprobado-Congreso.pdf

PEER REVIEWER




If we take as reference the statement of for the 2014 Budget, I agree to change the answer to A.



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

Honduras

B.

Score: 0

Sources: No, no se presentan mas que para el año presupuestario actual

GOVERNMENT REVIEWER


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.


Honduras

D.

Score: 0

Sources: El Proyecto de Presupuesto 2014 no se publico como se había publicado anteriormente y como el Proyecto de 2015 se publico.La respuesta es D.

GOVERNMENT REVIEWER


PEER REVIEWER


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.


Honduras

A.

Score: 100

Sources: Exposición de Motivos, Proyecto de Presupuesto 2014, pagina 6 y 8 Lineamientos de Política Presupuestaria, Proyecto dePresupuesto 2014 pagina 16

Comments: Page 6 of the Statement shows the net debt requirement and page 8 of the document shows outstanding debt. TheGuidelines of Budget Policy include the debt interest payment.

GOVERNMENT REVIEWER


PEER REVIEWER



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.


Honduras

C.

Score: 33

Sources: Pagina 19: Saldo de la Deuda Periodo 2010-2013 y Proyección para el Ejercicio Fiscal 2014: Exposición de motivos 2014:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: Table that presents outstanding debt for 2010-2013 and the projection for Fiscal Year 2014.

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.


Honduras

C.

Score: 33

Sources: Exposición de Motivos Presupuesto 2014, pagina 5

Comments: We see inflation rate and GDP growth.

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.


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


Honduras

D.

Score: 0

Sources: Exposicion de motivos: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: I don’t see any different projections. No veo ningunas proyecciones diferentes.

GOVERNMENT REVIEWER


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.



Honduras

C.

Score: 33

Sources: Politica presiupuestaria 2014 :http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf

Comments: If we analyze the Budgetary Policy carefully, public expenditure is related to the Government Plan 2010-2014 and the GreatNational Agreement for Economic Growth with Social Equity. On page 7 there is a mention of new programs and projects with noinformation on the amount associated to the new policies, therefore the answer is C.

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.


Honduras

C.

Score: 33

Sources: Lineamiento de Politica Presupuestaria 2014 http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf

Comments: If we analyze Budgetary Policy carefully, public expenditure is related to the Government Plan 2010-2014 and the GreatNational Agreement for Economic Growth with Social Equity. On page 8 there is a mention of the financing of new programs and projectswith no information on the amount associated to the new policies, therefore the answer is C.

GOVERNMENT REVIEWER


PEER REVIEWER





Comments: "Page 8 refers to expenditure, no revenue. Budget Policy Guidelines 2014 Ministry of Finances of Honduras Page 8 The newprograms and projects proposed by Public sector Institutions, shall be submitted to the Ministry of Finances, to analyze their technical,economic, financial social impact, environmental and risk feasibility; as well as the strategic alignment of objectives, goals and indicators ofthe Country Vision and the Nation Plan, So as to issue the Priority Note."


Page 8: C. Actions in the Public Expenditure Area. In order to help increase the efficiency and effectiveness of public expenditure, theresults-based management approach shall be considered through: Improving the articulation between planning and budget, consolidatingthe capacity to evaluate the fulfillment of strategic objectives and goals, both institutional and sectoral. Alignment of budget formulationand follow-up with the results-based management program, institutional and sectoral goals and the regionalization of expenditure.Strengthening allocations to public expenditure related to the comprehensive development of the population towards social sectorscitizens safety, job training and productive infrastructure. Eliminating superfluous consumption expenditure in the budget, thus ensuringthat expenditure reflect the actual needs of the country. Stabilizing the payroll as top figure to the same employment levels recorded in2013, that is to say, the number of positions shall not be increased in any area in Fiscal Year 2014. The appointment of contract staff anddaily-paid staff shall be authorized provided there is budgetary availability.

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.


Honduras

C.

Score: 33

Sources: Exposicion de Motivos Presupuestp 2014: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: We only see expenditure by economic classification on page 12. Therefore, the answer is C.

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.


Honduras

D.

Score: 0

Sources: No se presento propuesta de proyecto de presupuesto 2014 a tiempo

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?

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.


Honduras

B.

Score: 0

Sources: Exposicion de motivos presupuesto 2014:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: There is no update of expenditure for 2013. We only see approved expenditure. The answer is B.

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.


Honduras

D.

Score: 0

Sources: Expòsicion de Motivos presupuesto 2014:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: It is not possible to locate expenditures for 2012.

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

Honduras

D.

Score: 0


Comments: It is not possible to locate expenditures for 2012.

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.


Honduras

D.

Score: 0


Comments: It is not possible to locate real expenditures. All figures are projections for 2014 or the enacted budget for 2013. The answer isD.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: I agree with the rating, but because of the fact that there was no publicly available Budget Proposal.



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.


Honduras

A.

Score: 100

Sources: Expòsicion de Motivos presupuesto 2014, paginas 25-28:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: It is possible to locate revenue for 2013.

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.


Honduras

A.

Score: 100

Sources: Exposicion de motivos presupuesto 2014, paginas 25-28: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf



Comments: Section: Comparative Analysis of the Revenue Budget

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: I do not agree with the rating because the Budget Proposal was not made publicly available in terms of the law. Thesupporting document is a document dated January 2014.

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.


Honduras

B.

Score: 0

Sources: Exposicion de motivos 2014, paginas 25-28:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: Comparative Analysis of the Revenue Budget. We only see revenue with no notice about it being updated. In fact, tableREVENUE BUDGET BY CATEGORY on page 11 stills says Enacted by Congress 2013. Therefore, the answer is B.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The budget proposal cannot be evaluated since it was not made publicly available based on the criteria established by law.The supporting document is dated January 2014.

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.


Honduras

A.

Score: 100

Sources: Exposicion de Motivos presupuesto 2014, paginas 25-28: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: Section on the comparative budget. We see revenue for 2012.

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.


Honduras

A.

Score: 100

Sources: Exposicion de motivos, paginas 25-28: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: See section on the comparative budget. It is the same level as 2014 and 2013, therefore the answer is A.

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.


Honduras

D.

Score: 0

Sources: Exposicion de motivos: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: See section on the comparative budget. It cannot be proved given that we can only see the year without any detail on whetherit is referring to the collected or the approved. Therefore, the answer is D.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: I agree, because the Budget Proposal 2014 was not made publicly available as required by the Survey or pursuant to nationallaws.

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.


Honduras

C.

Score: 33

Sources: Exposicion de Motivos 2014:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: Page 7 shows the net debt requirement. On page 12 we can see debt interest payments in 2013. On page 19 we can see thetotal outstanding debt in 2013.

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.


Honduras

A.

Score: 100

Sources: Exposicion de Motivos 2014 :http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: On page 19 of the document we can see the outstanding debt in 2010-2013.

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.


Honduras

D.

Score: 0

Sources: There is no information regarding extra-budgetary funds. In the interview with personnel of the Ministry of Finance theymentioned that the country does not have any extra-budgetary funds.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The Budget Proposal was not publicly available to be evaluated.

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.


Honduras

A.

Score: 100


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.


Honduras

A.

Score: 100

Sources: Exposicion de motivos 2014:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: While we can see transfers of capital and current expenditure, the information included in the Statement of Reasons for thedecentralized budget focuses on National Companies, the credit and financial activity of Banking Financial Companies. There is noinformation on the transfers to municipalities and regional governments.

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.


Honduras

D.

Score: 0

Sources: No se presenta alternativas de los gastos para ilustrar el impacto de las finanzas, hay un presupuesto ERP pero el mismo sepresentan programas y proyectos, no asi el segmento de la poblacion al que va dirigida la inversion y como sera su impacto en las mismahttp://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/erp/r_fpr_eg_ins_gg__.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: In general it is correct, but also because the Executive’s Budget Proposal (EBP) was not publicly available to be evaluated.

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.


Honduras

C.

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/erp/r_fpr_eg_ins_gg__.pdf

Score: 33


Comments: On pages 15 and 16 we see some transfers to the National Electric Energy Company, among others.

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.


Honduras

D.

Score: 0

Sources: No hay informacion sobre actividad cuasi fiscal

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The Executive’s Budget Proposal (EBP) was not publicly available to be evaluated.

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.


Honduras

B.

Score: 67

Sources: No se presenta informacion

GOVERNMENT REVIEWER



Comments: "The Statement of Reasons 2014 on pages 32-33, includes information on financial assets, listing and values.http://www.sefin.gob.hn/wp-content/uploads/2014/01/Exposicion-de-Motivos-2014-Aprobado-Congreso.pdf "

PEER REVIEWER




The information presented in the statement of reasons is succinct therefore the answer is still B.

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.


Honduras

D.

Score: 0

Sources: No se presenta informacion sobre activos no financieros


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.


Honduras

D.

Score: 0


GOVERNMENT REVIEWER



Comments: "There is a section that includes payment arrears. Page 33 of the Statement of Reasons http://www.sefin.gob.hn/wp-content/uploads/2014/01/Exposicion-de-Motivos-2014-Aprobado-Congreso.pdf "

PEER REVIEWER




Positive, see that on page 33 there is information on the floating debt but there is no narrative explanation. The answer does not change.

IBP COMMENT

While the comments from both the researcher and the government point to floating debt, the question is very specific about expenditurearrears. There is no information in the Executive's Budget Proposal about payments that are supposed to be made in 2015 utilizing 2014'sbudget. Honduras does not have accrual accounting. IBP has decided to change the answer back to D.


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.


Honduras

D.

Score: 0

Sources: No hay información Lineamientos de politica:http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf Exposicion de motivos 2014 :http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

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 longer



term.


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


Honduras

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.


Honduras

C.

Score: 33

Sources: Exposicion de motivos 2014:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: In the Table on page 11 we see donations of capital and current expenditure in an item, therefore the answer is C.

GOVERNMENT REVIEWER


PEER REVIEWER




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.


Honduras

D.

Score: 0

Sources: No se presenta información

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.


Honduras

D.

Score: 0

Sources: No se presenta información,

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.


Honduras

C.

Score: 33

Sources: Exposicion de Motivos:http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: Section of the Link Plan-Budget on page 18.

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)?


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.


Honduras

D.

Score: 0

Sources: Lineamientos de politica presupuestaria:http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf

Comments: Since the Projection of the Medium-Term Financial Programs was not published with the Statement of Reasons, there is nomulti-annual expenditure nor information about them.

GOVERNMENT REVIEWER


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.


Honduras

D.

Score: 0

Sources: No se presenta información


GOVERNMENT REVIEWER


PEER REVIEWER



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.


Honduras

D.

Score: 0


GOVERNMENT REVIEWER


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.


Honduras

D.

Score: 0

Sources: No presentan información.

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.


Honduras

C.

Score: 33

Sources: PRESUPUESTO CONSOLIDADO DE LA ESTRATEGIA PARA LA REDUCCIÒN DE LA POBREZA http://www.sefin.gob.hn/?p=41655

Comments: The information on the CONSOLIDATED BUDGET OF THE STRATEGY FOR THE REDUCTION OR POVERTY is thorough.

GOVERNMENT REVIEWER


PEER REVIEWER




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.


Honduras

A.

Score: 100

Sources: Exposicion de motivos, paginas 38-44 http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

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.)

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.



Honduras

C.

Score: 33

Sources: Lineamientos de politica presupuestaria, pagina 3 :http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf

Comments: In Section III, page 3, we see GDP growth and inflation rate.

GOVERNMENT REVIEWER


Comments: "The preparation of the macroeconomic forecast is responsibility of the Sub Department of Economic Studies of the CentralBank, used as basis to prepare fiscal projections. This forecast is in the monetary program prepared by the Central Bank, that can befound at the website of the Bank at http://www.bch.hn/download/programa_monetario/programa_monetario_2014_2015.pdf "

PEER REVIEWER


Comments: The information that is omitted is the interest rates of the other main variables that appear in the Pre-Budget Statement.

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.


Honduras

C.

Score: 33

Sources: Lineamientos de Politica presupuestaria, pagina.: http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf

Comments: Pages 4 and 5 of the document establishes priority areas of expenditure for government but with no costs. The answer is C.

GOVERNMENT REVIEWER


http://www.bch.hn/download/programa_monetario/programa_monetario_2014_2015.pdf



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.


Honduras

C.

Score: 33

Sources: Lineamietos de politica presuestaria: http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf

Comments: Budgetary Policy. The revenue priorities on page 3 of the document we see some information on the priorities of revenue butthere are no figures.

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?







Honduras

C.

Score: 33

Sources: Lineamietos de politica presuestaria: http://www.sefin.gob.hn/wp-content/uploads/2014/01/01_Politica_Presupuestaria_2014.pdf

Comments: Page 3 shows the net financing required (deficit) for 2014.

GOVERNMENT REVIEWER



Comments: "The information on the three estimates is available in the tables shown on pages 15 and 16. http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Política%20Presupuestaria%20-%202014.pdf "

PEER REVIEWER



I do not change the answer, while it is true that the “main macroeconomic variables” are included, it is also true that there is noexplanation about them. The answer is still C.

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.


Honduras

B.

Score: 0

Sources: Lineamientos de Política Presupuestaria 2014 No hay dicha información.

GOVERNMENT REVIEWER


PEER REVIEWER



http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Pol

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, andfunctional 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.


Honduras

A.

Score: 100

Sources: PRESUPUESTO DE EGRESOS POR INSTITUCION http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/estadisticas/r_fpr_cmp_ins.pdf Presupuesto de instituciones desentraizacias, Asignacionesglobales;http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Estadisticas%20Globales%20Descentralizadas.html

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.


Honduras

A.

Score: 100

Sources: Presupuesto de egresos: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Egresos.html Ejemplo: CongresoNacional http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/egresos/r_fpr_catpro_1.pdf

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/estadisticas/r_fpr_cmp_ins.pdf

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Estadisticas%20Globales%20Descentralizadas.html


http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/egresos/r_fpr_catpro_1.pdf

Comments: We see the programmatic category in each ministry. See the National Congress example.

GOVERNMENT REVIEWER


PEER REVIEWER


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.


Honduras

A.

Score: 100

Sources: Presupuesto de Ingresos comparativos. http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/ingresos/anexo2.pdf

Comments: Revenue are presented by source and category.

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.


Honduras

A.

http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/ingresos/anexo2.pdf

Score: 100

Sources: Presupuesto de ingresos comparativos: http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/ingresos/anexo2.pdf

Comments: While we see most revenue, there are still revenue that IS not disaggregated individually.

GOVERNMENT REVIEWER



Comments: "The revenue report presents all individual sources of revenue: Type, class and category. See comparative analysis of revenuebudget http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/ingresos/anexo2.pdf "

PEER REVIEWER



For instance, the information of revenue by extractive industries is not found, so I do not change the rating

IBP COMMENT

After careful review, the revenue item entitled Otros Impuestos y Licencias sobre Diversas Actividades (other tax revenues and licenses)constitutes less than .01% of the total tax revenue. IBP has chosen, for consistency purposes, to change the answer from B to A to becomparable to other countries.

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?






Honduras

A.

Score: 100

Sources: Exposición de Motivos, pagina 7 & 19 http://www.sefin.gob.hn/wp-content/uploads/2014/presupuesto2014/Exposicion%20de%20Motivos%20-%202014.pdf

Comments: On page 7 we see the net financing required and the payment of interest, while on page 19 we see the outstanding debt for2014.




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.


Honduras

C.

Score: 33

Sources: Presupuesto ciudadano aprobado 2014:http://www.sefin.gob.hn/wp-content/uploads/2014/03/Presupuesto_Ciudadano2014_HONDURAS.pdf

Comments: On page 15 we see total expenditure and revenue, on pages 18-22 we see priority expenditure.

GOVERNMENT REVIEWER


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.



Honduras

B.

Score: 67

Sources: Se publica en la pagina web de la SEFIN: http://www.sefin.gob.hn/wp-content/uploads/2014/03/Presupuesto_Ciudadano2014_HONDURAS.pdf

Comments: The citizens budget is posted on the website of the SEFIN and it is also published in print as a booklet.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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.


Honduras

D.

Score: 0

Sources: No se hacen consultas para el diseño del presupuesto ciudadano, para publicar de acuerdo al interés de la ciudadanía

Comments: No consultations are made for the design of the citizens budget, the Executive publishes it according to its priorities.

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.


Honduras

C.

Score: 33

Sources: Presupuesto Ciudadano: http://www.sefin.gob.hn/wp-content/uploads/2014/03/Presupuesto_Ciudadano2014_HONDURAS.pdf

Comments: The citizens budget is published after the budget cycle has been approved and started (in the first three months, in this case itwas published in March).

GOVERNMENT REVIEWER


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.


Honduras

B.

Score: 67

Sources: Informe de ejecución Presupuestaria: http://www.sefin.gob.hn/?page_id=8246 Informe de ejecución presupuestaria I





Trimestre2014: http://www.sefin.gob.hn/?p=45125 Informe de ejecución presupuestaria II Trimestre 2014: http://www.sefin.gob.hn/?p=47352

Comments: The reports show only expenditure by ministry and economic classification.

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.


Honduras

D.

Score: 0

Sources: Informes de ejecución presupuestaria trimestral: http://www.sefin.gob.hn/?page_id=8246

Comments: None of the 2014 reports show any detail of programs. We see institutions but not programs. The answer is D.

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.





Honduras

A.

Score: 100

Sources: Informes de avance durante el año: http://www.sefin.gob.hn/?page_id=8246

Comments: See annexes presenting the comparison among approved, committed and accrued

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.


Honduras

A.

Score: 100

Sources: Informes de ejecucion presupuestaria de manera trimestral: http://www.sefin.gob.hn/?page_id=8246

Comments: See Annex 3 of each report.

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.




Honduras

B.

Score: 67

Sources: Informes de ejecucion trimestral: http://www.sefin.gob.hn/?page_id=8246

Comments: See Annex 3, where we can find most sources of revenue but not disaggregated by all their items

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.


Honduras

A.

Score: 100

Sources: Informe de ejecucion trimestral: http://www.sefin.gob.hn/?page_id=8246

Comments: Pages 7 and 9 of the report presenting the comparison between approved, committed and accrued

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?








Honduras

B.

Score: 67

Sources: Informe de ejecución: http://www.sefin.gob.hn/?page_id=8246

Comments: See Annex 1 presenting the net debt requirement and interest payment.

GOVERNMENT REVIEWER



Comments: "In addition to the above, the reports of the Directorate of Public Credit published weekly and monthly, include informationon expenditure, new loans contracted and under negotiation as well as debt service. http://www.sefin.gob.hn/wp-content/uploads/2014/11/informe_cuarentaytres.pdf "

PEER REVIEWER



No payment of interests is shown, the answer remains unchanged.

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.


Honduras

B.


http://www.sefin.gob.hn/wp-content/uploads/2014/11/informe_cuarentaytres.pdf

Score: 67

Sources: Informes trimestrales. http://www.sefin.gob.hn/?page_id=8246

Comments: All quarterly reports have the same structure and type of information where we can find domestic and external debt

GOVERNMENT REVIEWER



Comments: "Information on interest rates and amortization is prepared during the year and it is identified whether it is external ordomestic, see: http://www.sefin.gob.hn/?page_id=6639 http://www.sefin.gob.hn/wp-content/uploads/2014/07/informe_veintesiete.pdfhttp://www.sefin.gob.hn/wp-content/uploads/2014/10/informe_tercertimestrerev.pdf"

PEER REVIEWER



External and domestic debt are shown, but not their amortization, the answer remains unchanged

IBP COMMENT

In these reports, we can see the interest paid in US dollars, however, we still don't see the total outstanding debt. The answer is changedfrom C to B.

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.


Honduras

C.

Score: 33

Sources: Informe de medio termino: http://www.sefin.gob.hn/?page_id=23545

Comments: Page 6 and 7 of the document show some mention of the GDP growth by mid 2013. It still does not show the informationrequired to get a B or A rating.

GOVERNMENT REVIEWER




http://www.sefin.gob.hn/wp-content/uploads/2014/07/informe_veintesiete.pdf

http://www.sefin.gob.hn/wp-content/uploads/2014/10/informe_tercertimestrerev.pdf


PEER REVIEWER



Comments: The document does not include any updated macroeconomic forecast, the reference to the GDP is casual compared to the2013 growth and the dynamic of revenue during the first semester of 2014.


It does not show more information, but it is presented, so the answer is still C.

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.


Honduras

C.

Score: 33

Sources: Informe de medio año 2013 http://www.sefin.gob.hn/?p=38209

Comments: Page 10 presents updated expenditure but there is a comparison of the previous year to the expected in the first semester of2013.

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.


Honduras

C.

Score: 33

Sources: Informe de medio año 2013: http://www.sefin.gob.hn/?p=38209

Comments: In the Annex on page 21, we see expenditure by economic classification.

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.


Honduras

D.

Score: 0


Comments: There is no information on the budget execution of individual programs.

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.


Honduras

C.

Score: 33


Comments: O page 9 of the document we can see the collection of current revenue but there is a comparison between the previous yearand the projection of the first semester.

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.


Honduras

A.

Score: 100


Comments: Page 21 includes all revenue classified by tax and non tax revenue.



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.


Honduras

B.

Score: 67

Sources: informe de medio año 2013: http://www.sefin.gob.hn/?p=38209

Comments: On page 9 we only see 4 individual sources of revenue, therefore, the answer is C.

GOVERNMENT REVIEWER



Comments: "Most revenue is presented, such as: income, sale, imports, social contribution and road, that is to say over 80% of therevenue is presented individually. See page 30 of the Mid-Year Review. http://www.sefin.gob.hn/wp-content/uploads/2014/08/informerevisionmedio2014.pdf"

PEER REVIEWER



Comments: The table of the annexes shown on page 29 of the Mid-Year Report includes a detail of at least two thirds of the revenue.


The answer changes to B

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


http://www.sefin.gob.hn/wp-content/uploads/2014/08/informerevisionmedio2014.pdf

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.


Honduras

C.

Score: 33


Comments: On pages 12-17, we can see the payment of interest on the debt, the net debt requirement, who financed the external debt,domestic and external debt.

GOVERNMENT REVIEWER


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.


Honduras

B.

Score: 67

Sources: Liquidacion del presupuesto 2013: http://www.sefin.gob.hn/?p=43741

Comments: In section 3.2. Expenditure Budget of the Central Administration, pages 22-28, we see all expenditure with generalmodifications, therefore the answer is B. The explanation is very general.



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.


Honduras

B.

Score: 67

Sources: Liquidacion presupuestaria 2013 : http://www.sefin.gob.hn/?p=43741

Comments: "The year-end report is presented as follows: Annex 4 economic classification of expenditure Annex 5 administrativeclassification of expenditure"

GOVERNMENT REVIEWER


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.



Honduras

D.

Score: 0

Sources: Liquidacion presupuestaria 2013: http://www.sefin.gob.hn/?p=43741 Los enlaces en http://www.sefin.gob.hn/wp-content/uploads/2014/liquidacion2013/egresos%20secretarias%20de%20estado.html no funciona.

Comments: "LIQUIDATION OF THE REVENUE AND EXPENDITURE BUDGET OF THE CENTRAL ADMINISTRATION: Annex 1 presents theSAVINGS ACCOUNT INVESTMENT FINANCING Annex 2 presents: BUDGET RESULTS OF THE CENTRAL ADMINISTRATION comparison 2012and 2013 Annex 3 presents: PROGRAMMING AND COLLECTION OF REVENUE BY CATEGORY comparing the last two years Annex 4 presentsa comparison of EXPENDITURE BY TYPE AND GROUP for the last 2 years. Annex 5 presents EXPENDITURE BY INSTITUTION, Annex 7presents EXPENDITURE BY SOURCE AND FINANCING BODY for the last two years Annex 8 CENTRAL ADMINISTRATION MODIFICATIONS forthe reported fiscal year (2013) Annex 9 presents the type of modifications of the central administration for the reported fiscal year (2013)LIQUIDATION OF THE DECENTRALIZED ADMINISTRATION: Sample: SAVINGS ACCOUNT INVESTMENT FINANCING, STATEMENT OF RESULTSOF THE DECENTRALIZED ADMINISTRATION, PROGRAMMING AND COLLECTION OF REVENUE BY CATEGORY, ECONOMIC CLASSIFICATIONOF EXPENDITURE, EXPENDITURE BY INSTITUTION, EXPENDITURE BY SOURCE AND FINANCING BODY, MODIFICATIONS OF THEDECENTRALIZED ADMINISTRATION,MODIFICATIONS BY SOURCE AND BODY, TYPES OF MODIFICATIONS,"

GOVERNMENT REVIEWER



Comments: "The budget liquidation section of the website presents information at the minimum disaggregation levelhttp://www.sefin.gob.hn/wp-content/uploads/2014/liquidacion2013/publicos.html "

PEER REVIEWER


Comments: Some programs are mentioned, but they are selected to highlight some activity and not because it its a regular practice todetail programs.


The information provided is not complete, and it includes information that is not so relevant to conduct an analysis, it is more useful tohighlight some programs. The question refers to the Mid-Year Review and not to the Liquidation Report.

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.


Honduras


http://www.sefin.gob.hn/wp-content/uploads/2014/liquidacion2013/egresos%20secretarias%20de%20estado.html

http://www.sefin.gob.hn/wp-content/uploads/2014/liquidacion2013/publicos.html

A.

Score: 100

Sources: Liquidacion del presupuesto 2013 : http://www.sefin.gob.hn/?p=43741

Comments: In section 3.1. Revenue Budget of the Central Administration (pages 9-18) we can see the collection of revenue and anexplanation on the expected collection of revenue.

GOVERNMENT REVIEWER


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.


Honduras

A.

Score: 100


Comments: Annex 3 on pages 48-53.

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.




Honduras

B.

Score: 67

Sources: Liquidacion presupuestaria 2013: http://www.sefin.gob.hn/?p=43741

Comments: Annex 3 on pages 48-53 presents some sources of revenue that are not individually disaggregated.

GOVERNMENT REVIEWER



Comments: "Annex 3 of the liquidation report presents 100% of the revenue disaggregated. http://www.sefin.gob.hn/wp-content/uploads/2014/03/LIQUIDACION_PRESUPUESTO_2013_Administracion-Publica.pdf "

PEER REVIEWER


Comments: The Budget Liquidation presents the broadest detail that can be presented for the Central Government’s revenue and the restof the budgetary documents, although it is not 100%.


There is still no information on revenue by extractive industries, the answer is still B

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.


Honduras

C.

Score: 33



http://www.sefin.gob.hn/wp-content/uploads/2014/03/LIQUIDACION_PRESUPUESTO_2013_Administracion-Publica.pdf


Comments: On pages 16-19, we see the payment of interests, some sources of external debt.

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.


Honduras

D.

Score: 0


Comments: There is no information on the macroeconomic scenario.

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.


Honduras

D.

Score: 0


Comments: There is no information on inputs by program.

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.


Honduras

D.

Score: 0


Comments: There is no information on the results of non financial indicators.

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.


Honduras

D.

Score: 0

Sources: Liquidacion del presupuesto 2013. http://www.sefin.gob.hn/?p=43741

Comments: There is no information on the Strategy against poverty.

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.


Honduras

D.

Score: 0

Sources: Liquidacion del presupuesto 2013 http://www.sefin.gob.hn/?p=43741

Comments: Honduras does not mention extra-budgetary funds in its general budget. SEFIN technicians state that they do not have them.

GOVERNMENT REVIEWER


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.


Honduras

A.

Score: 100

Sources: Liquidacion del presupuesto 2013: http://www.sefin.gob.hn/?p=43741 http://www.sefin.gob.hn/wp-content/uploads/2014/liquidacion2013/CGR-2013.html

Comments: See annex 1

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The Statement of Results is presented in annex 2, not Annex 1.



http://www.sefin.gob.hn/wp-content/uploads/2014/liquidacion2013/CGR-2013.html

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.


Honduras

A.

Score: 100

Sources: INFORME DE RENDICION DE CUENTAS DEL SECTOR PUBLICO DE HONDURAS, INCLUYENDO LAS MUNICIPALIDADES AÑO 2012Informe Ejecutivo tomo I:http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/INFORME_EJECUTIVO_RENDICION_DE_CUENTAS_CONSOLIDADO_2013.pdf Informeejecutivo tomo II :http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/TOMOII_Informe_Ejecutivo_IINFORME_CONSOLIDADO.pdf

Comments: The High Court of Auditors (TSC, by its Spanish acronym) conducts the financial, regulatory compliance and performanceaudit, and is submitted to the National Congress as stated in the General Objectives on page 2.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The financial, regulatory compliance and performance audit types exist, but far below from the suggestions of theinternational standards.

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.


Honduras

B.



Score: 67

Sources: INFORME DE RENDICION DE CUENTAS DEL SECTOR PUBLICO DE HONDURAS, INCLUYENDO LAS MUNICIPALIDADES 2012http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/INFORME_EJECUTIVO_RENDICION_DE_CUENTAS_CONSOLIDADO_2013.pdfhttp://www.tsc.gob.hn/Rendicion_de_cuentas/2012/TOMOII_Informe_Ejecutivo_IINFORME_CONSOLIDADO.pdf

Comments: "The Accountability Report is presented in two books Book I: the book includes an analysis of the evaluation of the budgetexecution of revenue of the Central Administration and its macroeconomic environment determining the productivity of the mostrepresentative taxes as well as the indicators of effectiveness and tax collection velocity, as well as eleven (11) decentralizes institutionswith a specific evaluation of the revenue conducted in the Banco Hondureño para la Producción y la Vivienda (BANHPROVI) ant theInstituto de Formación Profesional (INFOP) Book II: it includes the result of the evaluation of the 298 municipalities and the thirty nine (39)active associations of the country, issuing an opinion based on Governmental Auditing Standards, regarding the reasonability of thefinancial and budgetary information presented "

GOVERNMENT REVIEWER


PEER REVIEWER


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

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.


Honduras

D.

Score: 0

Sources: El gobierno no reporta gastos extra presupuestarios

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.


Honduras

B.

Score: 0

Sources: Resumen ejecutivo. Tomo I:http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/INFORME_EJECUTIVO_RENDICION_DE_CUENTAS_CONSOLIDADO_2013.pdf TomoII:http://www.tsc.gob.hn/Rendicion_de_cuentas/2012/TOMOII_Informe_Ejecutivo_IINFORME_CONSOLIDADO.pdf

Comments: An executive summary should state what was audited and the results in a brief manner. We only see the result of the auditdeep inside the document.

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.


Honduras

D.

Score: 0

Sources: No hay un informe de seguimiento a los resultados de la auditoria del TSC

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.


Honduras

D.

Score: 0

Sources: La publicación de los resultados de las auditorias se entregan a legislativo y ejecutivo pero aun falta un esfuerzo para lapublicación del mismo así como las acciones a seguir, eso lo hacen con cada institución pero no es del conocimiento del publico

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.


Honduras

B.

Score: 67

Sources: Comisión de presupuesto integrada por José Francisco Rivera como presidente; vicepresidente Gabriela Núñez; secretario CésarEnrique Handal; la comisión de defensa y soberanía estará presidida por David Guillermo Chávez; vicepresidente Midence OquelíMartínez; secretario Walter Alex Banegas; comisión de seguridad y previsión ciudadana presidida por José Tomás Zambrano;vicepresidente Yuri Cristian Sabas; secretario Luis Rolando Redondo Guifarro: http://www.laprensa.hn/inicio/476684-98/congreso-nacional-de-honduras-integra-29-comisiones

Comments: There is a budget commission in the National Congress, with trained staff, although their actions are limited to the approval,analysis of modifications, and not to investigate the results of audits and the evaluation of the execution during the fiscal year.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: The Budget Commission of Congress is comprised of MPs responsible for establishing the Executive’s Budget Proposal, but itsnot an office that has the technical qualifications to conduct an independent analysis of the Budget Proposal. Most MPs that are part ofthe Budget Commission do not have the technical knowledge required for this type of analysis.


It is true that the budget commission is comprised of MPs, but it does have a technical support team; actually, we have met them at thetime of the collection of the information. Their offices are inside the National Congress, the answer remains 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.


Honduras

A.

Score: 100

Sources: Constitucion de a republica: http://pdba.georgetown.edu/Parties/Honduras/Leyes/constitucion.pdf Ley Organica del

http://www.laprensa.hn/inicio/476684-98/congreso-nacional-de-honduras-integra-29-comisiones

http://pdba.georgetown.edu/Parties/Honduras/Leyes/constitucion.pdf

http://www.sre.gob.hn/inicio/Leyes/Ley%20Organica%20de%20Presupuesto.pdf

presupuesto: http://www.sre.gob.hn/inicio/Leyes/Ley%20Organica%20de%20Presupuesto.pdf

Comments: The Budget Commission is more active and it holds discussions with the Executive, progress has been made in that process.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The answer is correct from the point of view of what is required by the law, but the practice is different. The last two budgetsenacted were discussed in two debates, and only in one of them it was approved, and it was approved in Congress without muchdiscussion, recommendations have not been introduced.

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.

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.


Honduras

D.

Score: 0

Sources: Durante el periodo de discusion y aprobacion se desarrollan reuniones para la discusion y analisis del proyecto de presupuesto,asi como el desarrollo de audiencias publicas con los directores y secratarios de las insttuciones que presentan mayor problemas deejecución,

Comments: The legislature is not involved in the preparation of the budget proposal. The legislature sees the proposal when the Executivesubmits it.

GOVERNMENT REVIEWER


Suggested Answer: e.

Comments: Based on the Constitution of the Republic, the Executive shall submit a budget proposal to the Legislature, to be discussed inprevious stages stated by the National Congress and later in the Legislative Assembly.

PEER REVIEWER


Suggested Answer: c.

Comments: The Executive holds consultations with a small number of legislators such as the members of a Budget commission and theBoard of Directors of Congress.



Pursuant to the law it should be done, but it is not, during the formulation process, only the Executive does it.

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.


Honduras

A.

Score: 100

Sources: Ley organica del Presupuesto: http://www.sre.gob.hn/inicio/Leyes/Ley%20Organica%20de%20Presupuesto.pdf

Comments: According to the law, it is presented three and half months before the beginning of the fiscal year, in the case of Honduras, nobudget proposal was presented for fiscal year 2014 before the National Congress.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The presentation with at least three months in advance is stated by the Budget Law, but it was not complied with in theenactment of the 2014 budget.

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.


Honduras


D.

Score: 0

Sources: Ley organica del presupueto: http://www.sre.gob.hn/inicio/Leyes/Ley%20Organica%20de%20Presupuesto.pdf

Comments: In accordance with the law, it should be enacted at least one month before the beginning of the fiscal year, in this case theGovernment of Honduras enacted it the first month after the fiscal year had started, in this case due to the decision of the outgoingPresident who did not appear before the legislature until after the fiscal year had started, then there was the change of government, andthe budget was presented and enacted once the fiscal year had already started.

GOVERNMENT REVIEWER


Comments: In accordance with the Constitution of the Republic, the budget shall be enacted before the beginning of the fiscal 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.


Honduras

A.

Score: 100

Sources: Ley organica del presupuesto: http://www.sre.gob.hn/inicio/Leyes/Ley%20Organica%20de%20Presupuesto.pdf

Comments: "Chapter III Currently, the legislature and specifically the budget commission shows greater empowerment on the budget, it ischaired by the same person who chaired the previous legislature,"

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.


Honduras

A.

Score: 100

Sources: Ley Organica del presupuesto: http://www.sre.gob.hn/inicio/Leyes/Ley%20Organica%20de%20Presupuesto.pdf

Comments: "That is a power stated in the Law of the Legislature, currently there is not a note where the SEFIN states the availability ofresources to make budget modifications. This action has been improving compared to previous fiscal years, there is more involvementregarding finances The law provides that if there are modifications that alter the budget, they should be requested to the NationalCongress, or if if they are changes between budget groups such as: The item wages and salaries with the item public investments."

GOVERNMENT REVIEWER


PEER REVIEWER



.

IBP COMMENT

Since no approval is needed to shift funds within the administrative units the answer is D.

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.


Honduras

D.

Score: 0

Sources: Ley general del presupuesto: http://www.sre.gob.hn/inicio/Leyes/Ley%20Organica%20de%20Presupuesto.pdf

Comments: "Currently, to make budget modifications, the legislature requests a statement from the SEFIN to know how the budget itemsare affected. Art 27 of the Organic Law of the Budget. The law provides that if there are modifications that alter the budget, they should berequested to the National congress, or if if they are changes between budget groups such as: The item wages and salaries with the itempublic investments."

GOVERNMENT REVIEWER


PEER REVIEWER



.

IBP COMMENT

Since no approval is needed for line-item shifts, the answer is automatically a D.

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.



Honduras

A.

Score: 100

Sources: Ley organica del presupuesto: http://www.sre.gob.hn/inicio/Leyes/Ley%20Organica%20de%20Presupuesto.pdf

Comments: "Article 35 of the Organic Law of the Budget. It shall be the exclusive jurisdiction of the National Congress the approval of themodifications affecting the total amount of the revenue and expenditure general budget of the Republic initially enacted and the amountof the indebtedness foreseen prior decision of the SEFIN Article 37 of the Organic Law of the Budget mentions about the powers toauthorize transfers among budget allocations"

GOVERNMENT REVIEWER


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).


Honduras

A.

Score: 100

Sources: La secretaria de finanzas (SEFIN) emite un dictamen sobre la disponibilidad de recursos para las modificaciones solicitadas allegislativo, para su analisis previa aprobación

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: The answer should document to what complementary budget it refers to. In Honduras, the practice is that complementarybudgets are approved by Congress, but the verification whether the expenditure were made before or after the approval shall depend onthe specific case.

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.


Honduras

A.

Score: 100

Sources: Siempre se debe hacer, un ejemplo es el uso de los fondos de la tasa de seguridad, la desicion pasa por el ejecutivo

GOVERNMENT REVIEWER


PEER REVIEWER


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.


Honduras

C.

Score: 33

Sources: Lo hacen con las instituciones que presentan mayor problematica de acuerdo a los resultados de auditoria

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: While meetings are held between Congress Commissions and sectors of the administration to discuss audit reports, thesemeetings are not public.


Members of some ministries and decentralized institutions render accounts in public hearings before the approval of the budget, theaccountability report of the TSC is not discussed in public, the answer does not change.

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.


Honduras

A.

Score: 100

Sources: Ley del TSC: http://www.tsc.gob.hn/Normativa%20Vigente/Ley_Organica_TSC_2011.pdf

Comments: "Article 3: Allocations Article 5: Subjects Article 6: Independence Article 7: Objectives"

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: "The only limitation that can be found, although it is out of the context of the question, is that the audit is a posteriori, whichrestricts audits until after administrative actions have been conducted, further restricting their preventative scopes. Article 3 of the HighCourt of Auditors. “The Court, as governing body of the control system, has the constitutional responsibility to audit funds, assets andresources a posteriori managed by the government branches, decentralized institutions, including government or mixed banks, theNational Commission of Banks and Insurances, municipalities and any other special body or public or private entity that receives ormanages public resources of internal or external sources.”"

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 the

http://www.tsc.gob.hn/Normativa%20Vigente/Ley_Organica_TSC_2011.pdf

findings 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.


Honduras

D.

Score: 0

Sources: Informes de Auditoria: http://www.tsc.gob.hn/Auditorias/index_auditorias.html Informes de auditoria del gobierno central:http://www.tsc.gob.hn/Auditorias/Informes_de_Auditoria/auditorias.html

Comments: The TSC publishes de Annual Audit report, they manage quality control for the development of such audits. However, they donot cover the publication of findings and their follow up. We did not find any quality control system for the audits.

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.


Honduras

A.

Score: 100

Sources: Los magistrados del tribunal superior de cuentas solo pueden ser removidos por el Legislativo

GOVERNMENT REVIEWER


PEER REVIEWER


http://www.tsc.gob.hn/Auditorias/index_auditorias.html

http://www.tsc.gob.hn/Auditorias/Informes_de_Auditoria/auditorias.html

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.


Honduras

D.

Score: 0

Sources: Ya esta establecido de acuerdo a la ley los recursos para su funcionamiento Capitulo III de la Constitucion de la Republica:http://pdba.georgetown.edu/Parties/Honduras/Leyes/constitucion.pdf Ley del TSC

Comments: The budgetary allocation for TSC is still in accordance with the law, the TSC has negotiated with organizations such as theWorld Bank projects to expand its coverage; however, it is not large enough so as to cover most of the central administration, at themunicipality level agreements have been made with organizations such as COSUDE to conduct annual audits to a (small) percentage ofmunicipalities. This progress is important, however, its mandate is not totally fulfilled. The lack of budget is still a limitation for the fullexercise of its functions.

GOVERNMENT REVIEWER



Comments: The financial resources of the TSC are the product of the annual budget allocation, plus a percentage it receives on transfersmade to local governments, its own resources from sentences and fines, donations and loans that the Government gets to allocate them.

PEER REVIEWER



In the survey conducted, one of the main complaints is the lack of resources to fulfill their functions, I believe the answer is D, inaccordance with the Law of the TSC. While it is true that they get 1% of the transfers of the central government to the municipality, this isstill insufficient, they do not amount to one third of the total of municipalities.

Section 5. Public Engagement in the Budget Process

http://pdba.georgetown.edu/Parties/Honduras/Leyes/constitucion.pdf

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.


Honduras

A.

Score: 100

Sources: Presupuesto Ciudadano: http://www.sefin.gob.hn/wp-content/uploads/2014/03/Presupuesto_Ciudadano2014_HONDURAS.pdf

Comments: The last pages of the Citizen's Budget includes a glossary of terms used in the budget cycle.

GOVERNMENT REVIEWER


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.


Honduras

D.


Score: 0

Sources: No hay consulta y no hay obligatoriedad legal

GOVERNMENT REVIEWER


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.


Honduras

D.

Score: 0

Sources: Previo a la formulacion del presupuesto se hacen consultas en las diferentes regiones, no hay informe de las mismas

Comments: Prior to the formulation of the budget, consultations are made in the different regions, there is no report of them, theplatforms of regions are used according to the distribution of the nation and vision plan, there are no available means of verification forthis period evaluated

GOVERNMENT REVIEWER


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.


Honduras

D.

Score: 0

Sources: El ejecutivo hace consultas a nivel de regiones previo a la presentacion del presupuesto, no hay informes de las mismas, durantela ejecución del presupuesto no hay participación de la ciudadanía

Comments: The Executive undertakes consultations at the regional level before the presentation of the budget. There are no reports onthese consultations. During the budget execution phase there is no citizen participation.

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.


Honduras

C.

Score: 33

Sources: Se desarrollan jornadas de consultas en las diferentes regiones previo a la formulación del presupuesto, no se cuenta con losinformes de las mismas. Para este periodo fiscal evaluado no se cuenta con medios de verificación, hay publicaciones en el periodico perodel momento de la presentacion, y de la reunion de consejo de ministros cuando el presidente de ese momento (2013) ordena suspenderla informacion presupuestaria previo a la presentacion del mismo

Comments: Consultations are held in the different regions prior to the formulation of the budget, there are no reports of them. There areno available means of verification for this period evaluated, there are publications in the newspaper but at the time of the presentation,and of the meeting of the council of ministers when the President at the time (2013) orders to suspend budget information prior to itspresentation

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: No consultations were held for the enactment of the 2014 budget, and the same happened for the 2013 budget.


Consultations are held via the Development regions, but they are very poor, and there is not much participation

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.


Honduras

D.

Score: 0

Sources: No hay espacios de participacion en el proceso de ejecución presupuestaria

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.


Honduras

D.

Score: 0

Sources: No se da un proceso de devolucion de los resultados de las jornadas de consulta.

GOVERNMENT REVIEWER


PEER REVIEWER


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.


Honduras

C.

Score: 33

Sources: Se desarrollan audiencias para la presentacion del presupuesto, y para la rendicion de cuentas y defensa del presupuesto por lasdiferentes instituciones vinculadas al presupuesto, No se cuenta con evidencia pero si se desarrollan previo a la aprobacion delpresupuesto. y durante el ejercicio fiscal cuando es necesario, no hay espacios para la participación de la ciudadanía. El escenariomacroeconomico no esta tan claro como debería, en el tema las exposiciones son escuetas y se sentra mas en la defensa del presupuestode egresos presentado.

Comments: There is no evidence of the hearings for the evaluated fiscal period

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.


Honduras

B.

Score: 67

Sources: Las instituciones vinculadas al presupuesto brindan un informe y defiende su presupuesto, no hay informes para evidencia, lasultimas notas de prensa son del año 2011 para el presupuesto 2012

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: I agree with the answer, but it should be added that said hearings are quite reduced, usually they are held for theGovernment departments that have some type of issue or government companies in crisis.

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.


Honduras

C.

Score: 33

Sources: Se desarrollan audiencias publicas en el legislativo donde comparecen los directores de las instituciones descentralizadas oministros para presentar principales logros de acuerdo a sus POAs y la defensa del presupuesto para el siguiente año fiscal, no hayinformes para evidencia. No todas las instituciones que reciben presupuesto del Estado comparecen ante el congreso nacional. para esteperiodo evaluado no se cuenta con evidencias.

Comments: Public hearings are held in the legislature where the directors of decentralized institutions or ministers appear to presenttheir main achievements in accordance to their POAs and the defense of the budget for the following fiscal years, but there are no reportsavailable. Not all institutions that receive budget allocations from the government appear before the National Congress. There is noevidence for this evaluated period.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: I do not know of any public hearing where a budget of administrative units has been discussed and the public hadparticipated actively (testified).


An example, the Electric Energy Company has done it, then the INFHA. It could be answer C.

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.


Honduras

D.

Score: 0

Sources: Las audiencias publicas son televisadas, no hay un informe para el presupuesto 2014, un ejemplo de una audiencia publicadesarrollada en 2011: http://www.sdp.gob.hn/sitio/index.php?option=com_content&view=article&id=133:gobierno-realiza-quinta-audiencia-publica-de-rendicion-de-cuentas&catid=38:noticias-destacadas&Itemid=18

Comments: There are no reports for this fiscal period.

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.


Honduras

B.

Score: 67

Sources: Direccion de participacion ciudadana del TSC se ha fortalecido y creado mayor vinculo con la ciudadanía tanto en la denunciacomo en la articulacion con la ciudadania para los procesos de auditorias realizadas. http://www.tsc.gob.hn/participacion_ciudadana.html

Comments: Its main function is to develop citizens engagement strategies in the control of the investment of public resources, auditexercises articulated with citizens are developed, processes have been strengthened, there is greater integration of the citizens in the auditprocesses, greater commitments with organizations for the follow-up of findings of audits conducted mainly to municipal townships.

http://www.sdp.gob.hn/sitio/index.php?option=com_content&view=article&id=133:gobierno-realiza-quinta-audiencia-publica-de-rendicion-de-cuentas&catid=38:noticias-destacadas&Itemid=18

http://www.tsc.gob.hn/participacion_ciudadana.html

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: It is acknowledged that the SAI, through its citizens engagement program, has opened the opportunity for the public to takepart in its audit program, but saying that the mechanisms are accessible and used by most of the public is not the correct answer. That isproven by the number of audits used as example in the cited document, less than ten.


I agree, the answer is changed to B.

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.


Honduras

B.

Score: 67

Sources: Direccion de partiipacion ciudadana: http://www.tsc.gob.hn/participacion_ciudadana.html

Comments: Its main objective is to develop citizens engagement strategies in the control of the investment of public resources,developing exercises of audits articulated with the citizens, the Directorate has been strengthened in its actions since there is a greaterlevel of articulation with the citizens in the processes of audits and their follow-up; this takes place mainly in the audits conducted tomunicipal townships, since more articulated audits are conducted and the citizens transparency commissions follow-up the compliance oftheir findings.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: It is acknowledged that the SAI, through its citizens engagement program, has opened the chance for the public to take part inits audit program, but saying that the mechanisms are accessible and used by most of the public is not the correct answer. That is proven

http://www.tsc.gob.hn/participacion_ciudadana.html

by the number of audits used as example in the cited document, less than ten.


We agree, we change it to B

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.


Honduras

B.

Score: 0

Sources: El tribunal superior de cuentas hace una audiencia de salida de cada auditoria en las municipalidades donde participan lascomisiones ciudadanas de transparencia y comisionados municipales aparte del equipo institucional, en las auditorias a las otrasinstituciones no hay ningun vinculo con la ciudadanía. Al momento de solicitar los informes el referente es la pagina web del TSC

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.


Honduras

B.

Score: 67

Sources: http://www.tsc.gob.hn/Denuncia%20Ciudadana/DC_2014.html El TSC agradece el aporte de manera verbal, no hay un informedonde se vean los aportes de la población

Comments: The TSC reports that some of the complaints were used.

GOVERNMENT REVIEWER


PEER REVIEWER


http://www.tsc.gob.hn/Denuncia%20Ciudadana/DC_2014.html