Open Budget Survey 2019 Republic...PBS-4. If the PBS is published, what is the URL or weblink of the PBS? Researchers should respond to this question if the document is published either

OpenBudgetSurvey2019Questionnaire

Kyrgyz RepublicApril2020

CountryQuestionnaire:Kyrgyz Republic

PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

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

Answer:FY2019-2021

Source:http://www.minfin.kg/novosti/novosti/utverzhdeny-osnovnye-napravleniya-fiskalnoy-politi

(Note:AtthetimeofconductingresearchduringFebruary2019,budgetdocumentspostedonMinistryofFinance'swebsitewereaccessible.However,asofJune2019,thesamelinksshowanerrorandthedocumentsarenotaccessiblethroughMinistryofFinance'swebsite)

Comment:InaccordancewiththeBudgetCodeoftheKyrgyzRepublic,theMedium-TermBudgetForecastwasrenamedtotheMainFiscalPolicyDirections.So,TheMainFiscalPolicyDirectionsoftheKRfor2019-2021waspublishedontheMoF'swebsiteon30/08/2018.Thedocumentcontainsinformationaboutthemacroeconomicforecast,revenue,expenditureforecastsandmedium-termsectoralstrategiesfor2019-2021.

PeerReviewerOpinion:Agree

GovernmentReviewerOpinion:Agree

PBS-2.WhenisthePBSmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Answer:a. Atleastfourmonthsinadvanceofthebudgetyear,andatleastonemonthbeforetheExecutive’sBudgetProposalisintroducedinthelegislature



Comment:IntheKyrgyzRepublicbudgetyearstartsonJanuary1andendsonDecember31.ThePBSwaspublishedonMoF'swebsitewww.minfin.kgonAugust30,2018,whichisfourmonthinadvanceofthebudgetyearandonemonthbeforetheExecutivesBudgetProposal(EBP)isintroducedinthelegislature.InaccordancewiththeBudgetCode,theEBPmustbesubmittedtotheParliamentonOctober1.Thedocumentcanbedownloadedforfreeofcharge.

PeerReviewer

Opinion:Agree


PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

Answer:30/08/2018



Comment:IntheKyrgyzRepublicbudgetyearstartsJanuary1andendsDecember31.ThePBSwaspublishedonAugust30,2018,whichisfourmonthinadvanceofthebudgetyearandonemonthbeforetheExecutivesBudgetProposal(EBP)isintroducedinthelegislature.InaccordancewiththeBudgetCode,theEBPmustbesubmittedtotheParliamentonOctober1.



PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

Answer:PublicationdateisindicatedonthewebsiteandontheMoF'spiblishednews



Comment:MoFNewssection:http://www.minfin.kg/ru/novosti/year2018/month08/day30/



PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:www.minfin.kg



Comment:



PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

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

Option“d”appliesifthePBSisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat



Comment:ChartsoftheMainFiscalPolicyDirectionsoftheKRon2019-2021arepublishedseparatelyinmachinereadableformat



PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?

IfthePBSisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionPBS-2was“d”),agovernmentmaynonethelessproducethedocument.

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

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

Answer:e.Notapplicable(thedocumentispubliclyavailable)



Comment:Thedocumentispubliclyavailable.



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

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

Answer:

Source:

Comment:

PeerReviewerOpinion:

GovernmentReviewerOpinion:

PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

Forexample,atitleforthePre-BudgetStatementcouldbe“Proposed2019StateBudget”or“GuidelinesforthePreparationofAnnualPlanandBudgetfor2018/19.”

Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:ThemaindirectionsofthefiscalpolicyoftheKyrgyzRepublicfor2019-2021ThemaindirectionsofthefiscalpolicyoftheKyrgyzRepublicfor2019-2021



Comment:InaccordancewiththeBudgetCodeoftheKyrgyzRepublic,theMedium-TermBudgetForecastwasrenamedtotheMainFiscalPolicyDirections.



PBS-8.Istherea“citizensversion”ofthePBS?

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

Answer:b.No

Source:

Comment:



EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:http://www.minfin.kg/ru/novosti/novosti/minfin-kr-ofitsialno-predostavil-zhk-kr-proekt-byuhttp://www.minfin.kg/ru/novosti/proekt-byudzheta807

(Note:AtthetimeofconductingresearchduringFebruary2019,budgetdocumentspostedonMinistryofFinance'swebsitewereaccessible.

http://www.internationalbudget.org/opening-budgets/citizens-budgets/

However,asofJune2019,thesamelinksshowanerrorandthedocumentsarenotaccessiblethroughMinistryofFinance'swebsite.Thedraftbudgetdocumentscanbeaccessedthroughparliament'swebsite-http://kenesh.kg/ru/draftlaw/474135/show)

Comment:TheExecutive’sBudgetProposalоftheKyrgyzRepublicfor2019andforecastfor2020-2021waspublishedonOctober2.2018onMoF’swebsite.InaccordancewiththeBudgetCodethedocumentmustbesubmittedtotheParliamentonOctober1.Thedocumentincludesdetailedrevenue,expenditure,anddebtestimates;macroeconomicassumptions,historicalandmulti-yearbudgetdata;andpublicpolicyinformation.



EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?


Answer:01/10/2018


(Note:AtthetimeofconductingresearchduringFebruary2019,budgetdocumentspostedonMinistryofFinance'swebsitewereaccessible.However,asofJune2019,thesamelinksshowanerrorandthedocumentsarenotaccessiblethroughMinistryofFinance'swebsite.Thebudgetproposaldocumentscanbeaccessedthroughparliament'swebsite-http://kenesh.kg/ru/draftlaw/474135/show)

Comment:InaccordancewiththeBudgetCodethedocumentmustbesubmittedtotheParliamentonOctober1.



EBP-2.WhenistheEBPmadeavailabletothepublic?


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

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

TheOBSwilltreattheExecutive’sBudgetProposalas“NotProduced,”inthefollowingcases:

Theexecutivedoesnotsubmitthedraftbudgettothelegislature;or

Thelegislaturereceivesthedraftbudgetbutdoesnotapproveitordoesnotapproverecommendationsonthedraftbudget;Thelegislaturerejectsthedraftbudgetsubmittedbytheexecutive,buttheexecutiveimplementsitwithoutlegislativeapproval;orThereisnolegislature,orthelegislaturehasbeendissolved.

Answer:a.Atleastthreemonthsinadvanceofthebudgetyear,andinadvanceofthebudgetbeingapprovedbythelegislature


(Note:AtthetimeofconductingresearchduringFebruary2019,budgetdocumentspostedonMinistryofFinance'swebsitewereaccessible.However,asofJune2019,thesamelinksshowanerrorandthedocumentsarenotaccessiblethroughMinistryofFinance'swebsite.Thedraftbudgetdocumentscanbeaccessedthroughparliament'swebsite-http://kenesh.kg/ru/draftlaw/474135/show)

Comment:InaccordancewiththeBudgetCodethedocumentmustbesubmittedtotheParliamentonOctober1bytheexecutive.ThepublicationdateoftheEBPFY2019-2021isOctober2,2018,whichismoresuitablefortheoptiona.Atleastthreemonthsinadvanceofthebudgetyear,andinadvanceofthebudgetbeingapprovedbythelegislature.



EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?




Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

Answer:02/10/2018

Source:http://www.minfin.kg/ru/novosti/proekt-byudzheta807.htmlhttp://www.minfin.kg/ru/novosti/novosti/minfin-kr-ofitsialno-predostavil-zhk-kr-proekt-byu.html

http://www.aenkg.info/news/view/4088.html

Comment:AtthetimeofconductingresearchduringFebruary2019,budgetdocumentspostedonMinistryofFinance'swebsitewereaccessible.However,asofJune2019,thesamelinksshowanerrorandthedocumentsarenotaccessiblethroughMinistryofFinance'swebsite.Thedraftbudgetdocumentscanbeaccessedthroughparliament'swebsite-http://kenesh.kg/ru/draftlaw/474135/show



EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.


Answer:Thedateofpublicationwasmentionedonofficialwebsiteandotheralternativesourcesmentionedabove.

Source:https://knews.kg/2018/08/28/proekt-respublikanskogo-byudzheta-kyrgyzstana-na-2019-god-dohody-planiruyutsya-v-razmere-148-8-mlrd-somov/https://24.kg/ekonomika/95997_byudjet_kyirgyizstana-2019_vse_chto_nujno_znat_ogosudarstvennoy_kazne/http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlhttp://www.minfin.kg/ru/novosti/novosti/minfin-kr-ofitsialno-predostavil-zhk-kr-proekt-byu.htmlhttp://www.minfin.kg/ru/novosti/novosti/page15.htmlhttp://kenesh.kg/ru/draftlaw/474135/show

Comment:ThefirstdraftofEBPwaspublishedonMoF'sofficialweb-siteonAugust27,2018beforeconductingthepublichearingonEBP.ThelatestversionofEBPwaspublishedonOctober2,2018.Thedateofpublicationwasmentionedonofficialwebsiteandotheralternativesourcesmentionedabove.



EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?


Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

Answer:http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-godhttp://kenesh.kg/ru/draftlaw/474135/show

Source:http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlhttp://www.minfin.kg/ru/novosti/novosti/minfin-kr-ofitsialno-predostavil-zhk-kr-proekt-byuhttp://www.minfin.kg/ru/novosti/novosti/page15.htmlhttps://knews.kg/2018/08/28/proekt-respublikanskogo-byudzheta-kyrgyzstana-na-2019-god-dohody-planiruyutsya-v-razmere-148-8-mlrd-somov/https://24.kg/ekonomika/95997_byudjet_kyirgyizstana-2019_vse_chto_nujno_znat_ogosudarstvennoy_kazne/




EBP-5.IftheEBPispublished,arethenumericaldatacontainedintheEBPoritssupportingdocumentsavailableinamachinereadableformat?

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

Option“d”appliesiftheEBPisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.


Source:http://www.minfin.kg/ru/novosti/novosti/minfin-kr-ofitsialno-predostavil-zhk-kr-proekt-byuhttp://kenesh.kg/ru/draftlaw/474135/show

Comment:AllAnnexestotheEBPwaspublishedastheywereproducedbyMoFinamachinereadableformat(xls)



EBP-6a.IftheEBPisnotpubliclyavailable,isitstillproduced?

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

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEBP-2).

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

Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.

Option“d”appliesifthedocumentisnotproducedatall.

Option“e”appliesifthedocumentispubliclyavailable.

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


Source:ThedraftbudgetdocumentswerepublishedonMoF'swebsiteon2ndOctober2018:http://www.minfin.kg/ru/novosti/novosti/minfin-kr-ofitsialno-predostavil-zhk-kr-proekt-byu





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

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

Answer:

Source:

Comment:



EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

Forexample,atitlefortheExecutive’sBudgetProposalcouldbe“DraftEstimatesofRevenueandExpenditureforBY2018-19,producedbytheMinistryofFinance,PlanningandEconomicDevelopment.”

IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.


Answer:ThedraftofLawoftheKyrgyzRepublic"OnRepublicanBudgetoftheKyrgyzRepublicforFY2019andforecastforFY2020-2021

Source:http://www.minfin.kg/ru/novosti/novosti/minfin-kr-ofitsialno-predostavil-zhk-kr-proekt-byuhttp://kenesh.kg/ru/draftlaw/474135/show

Comment:ThedraftofLawoftheKyrgyzRepublic"OnRepublicanBudgetoftheKyrgyzRepublicforFY2019andforecastforFY2020-2021(ProektZakonaKyrgyzskoiRespubliki"OrespublikanskombudgeteKyrgyzskoiRespublikina2019godiprognozena2020-2021gody").AnnexestotheabovementioneddraftofLaw№1,2,3,3-1,4,5,6,7,8,8-1,8-2,9,10,11,11-2andExplanatoryNotetothedraftoftheLaw



EBP-8.Istherea“citizensversion”oftheEBP?

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

http://www.internationalbudget.org/opening-budgets/citizens-budgets.

Answer:a.Yes

Source:http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-godahttp://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019.htmlhttp://www.tazabek.kg/news:1473806https://aqparat.info/news/2018/10/05/9006291-minfin_podgotovil_grazhdanskii_byudzhet.html

Comment:ThecitizensversionoftheEBPwaspubishedonMoF'sofficialwebsite.TherearesomeanotheralternativesourcesmentionedaboutthepublicationoftheCitizen'sversionoftheEBPforFY2019.



EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:http://www.minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs

https://knews.kg/2018/12/28/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzskoj-respubliki-na-2019-2021-gody/

Comment:



EB-1b.WhenwastheEBapproved(enacted)bythelegislature?


Answer:29/11/2018

Source:https://24.kg/ekonomika/102696_deputatyi_jogorku_kenesha_prinyali_byudjet_respubliki_na2019_god/https://kaktus.media/doc/383243_parlament_odobril_proekt_budjeta_na_2019_god._chto_jdet_kyrgyzstan_cifry.htmlhttp://www.kenesh.kg/ru/draftlaw/474135/showhttp://www.for.kg/news-536051-ru.htmlhttp://www.minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs

http://www.internationalbudget.org/opening-budgets/citizens-budgets

Comment:ThedraftofLawonRepublicanBudgetoftheKRfor2019andforecastfor2020-2021wasapprovedbyParliamentonNovember29,2018.Afterthat,thedraftofLawonRepublicanBudgetmustbesignedbythePresidentoftheKyrgyzRepublicinaccordancewiththeConstitutionoftheKRandBudgetCodeoftheKR.ThePresidentenactedtheLawonDecember27,2018



EB-2.WhenistheEBmadeavailabletothepublic?


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

Answer:a.Twoweeksorlessafterthebudgethasbeenenacted

Source:http://www.minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzshttps://knews.kg/2018/12/28/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzskoj-respubliki-na-2019-2021-gody/

Comment:TheLawoftheKyrgyzRepublicOnRepublicanBudgetoftheKyrgyzRepublicfor2019andForecastfor2020–2021waspublishedonDecember27,2018ontheofficialwebsiteoftheMinistryofFinance,samedayasitwasenactedbyPresident.Themediasiteknew.kgpublishedthenewsaboutitwiththeabilitytodownloadadocumentfromtheirsite.



EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.


Answer:27/12/201827/12/2018

Source:http://www.minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs

https://knews.kg/2018/12/28/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzskoj-respubliki-na-2019-2021-gody/

Comment:Thedateofpublicationwasmentionedwhendocumentwaspublishedatabovementionedsources



EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.


Answer:ThedateofpublicationwasmentionedwhendocumentwaspublishedatnewsofMoF'sofficialwebsiteandatmediasiteknews.kg


Comment:Thedateofpublicationwasmentionedwhendocumentwaspublishedatabovementionedsources



EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?


Answer:http://www.minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs

Source:http://minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzshttps://knews.kg/2018/12/28/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzskoj-respubliki-na-2019-2021-gody/

Comment:



EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?


Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.



Comment:Allofthenumericaldataareavailableinamachinereadableformatandcouldbedownloadedfromtheabovementionedwebsites.AllannexesoftheLawOnRepublicBudgetoftheKyrgyzRepublicfor2019andforecastfor2020-2021,whichcontainednumericaldata,arepresentedinaxlsfilesastheywereformulatedbyMoF.



EB-6a.IftheEBisnotpubliclyavailable,isitstillproduced?

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

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



Source:Budgetlawispubliclyavailable-http://www.minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs

Comment:




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

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

Answer:

Source:

Comment:



EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.

Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”


Answer:TheLawontheRepublicanBudgetoftheKyrgyzRepublicfor2019andforecastfor2020-2021


Comment:TheLawoftheKyrgyzRepublicOntheRepublicanBudgetoftheKyrgyzRepublicfor2019andforecastfor2020-2021(inRussian-ZakonKyrgyzskoiRespubliki"OrespublikanskombudgeteKyrgyzskoiRespublikina2019godiprognozena2020-2021gody")



EB-8.Istherea“citizensversion”oftheEB?


Answer:a.Yes

Source:


http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019/grazhdanskiy-byudzhet-kyrgyzskoy-respubliki-na-201

Comment:Thecitizen'sversionoftheLawontheRepublicanBudgetfor2019andforecastfor2020-2021waspublishedonMoF'sofficialwebsiteonDecember31,2018.ItshouldbementionedthattheCitizen'sversionofthedocumentmustbeformulatedandpublishedinaccordancewiththeBudgetCodeoftheKyrgyzRepublicandKyrgyzGovernmentOrder,adoptedatOctober5,2017№653OnFormulationoftheCitizen'sBudgetoftheKyrgyzRepublic.



CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?


IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.

Answer:FY2019

Source:CitizensBudgetforEBP2019:http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-godatheKyrgyzGovernmentOrder,adoptedatOctober5,2017№653OnFormulationoftheCitizen'sBudgetoftheKyrgyzRepublic-http://cdb.minjust.gov.kg/act/view/ru-ru/10032

Comment:ItshouldbementionedthattheCitizen'sversionofthekeybudgetdocuments,producedbyMoF,mustbeformulatedandpublishedinaccordancewiththeBudgetCodeoftheKyrgyzRepublicandtheKyrgyzGovernmentOrder,adoptedatOctober5,2017№653OnFormulationoftheCitizen'sBudgetoftheKyrgyzRepublic.AccordingtoArticle30oftheGovernmentOrdertheCBforEBPshouldbepublishedbytheMinistryofFinancewithin15daysaftersubmissionoftheEBPtotheparliament,i.e.untilOctober15.

1)Thecitizen'sversionoftheEBPfor2019waspublishedatMoF'sofficialwebsiteonOctober5,2018.2)Thecitizen'sversionoftheEB(KyrgyzLawontheRepublicanBudgetfor2019andforecastfor2020-2021)waspublishedatMoF'sofficialwebsiteonDecember31,2018.3)Thecitizen'sversionoftheBudgetExecutionReportfor2017waspublishedatMoF'sofficialwebsiteonMay15,2018.4)TheinfographicsoftheBudgetExecutionReportwaspublishedatMoF'swebsiteonOctober4,2018.



CB-2a.ForthefiscalyearindicatedinCB-1,whatisthepublicavailabilitystatusoftheCB?

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

RememberthatpubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedbytheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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


Source:1)http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019/grazhdanskiy-byudzhet-kyrgyzskoy-respubliki-na-2012)http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-goda3)http://www.minfin.kg/ru/novosti/novosti/minfin-kr-razrabotal-grazhdanskiy-byudzhet-po-otch.html4)http://www.minfin.kg/ru/novosti/novosti/ispolnenie-respublikanskogo-byudzheta-za-2017-god-.html

Comment:ItshouldbementionedthattheCitizen'sversionofthekeybudgetdocuments,producedbyMoF,mustbeformulatedandpublishedinaccordancewiththeBudgetCodeoftheKyrgyzRepublicandtheKyrgyzGovernmentOrder,adoptedatOctober5,2017№653OnFormulationoftheCitizen'sBudgetoftheKyrgyzRepublicAllCBsarehere:http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/20191)Thecitizen'sversionoftheEB(KyrgyzLawontheRepublicanBudgetfor2019andforecastfor2020-2021)waspublishedatMoF'sofficialwebsiteonDecember31,2018.2)Thecitizen'sversionoftheEBPfor2019waspublishedatMoF'sofficialwebsiteonOctober5,2018.3)Thecitizen'sversionoftheBudgetExecutionReportfor2017waspublishedatMoF'sofficialwebsiteonMay15,2018.4)TheinfographicsoftheBudgetExecutionReportwaspublishedatMoF'swebsiteonOctober4,2018.



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

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

Answer:

Source:

Comment:



CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?


Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsdatesofpublication.

Answer:05/10/201805/10/2018

Source:theCBfortheEBP2019-http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-goda

Comment:ItshouldbementionedthattheCitizen'sversionofthekeybudgetdocuments,producedbyMoF,mustbeformulatedandpublishedinaccordancewiththeBudgetCodeoftheKyrgyzRepublicandtheKyrgyzGovernmentOrder,adoptedatOctober5,2017№653OnFormulationoftheCitizen'sBudgetoftheKyrgyzRepublic.ForthisquestionIrefertothelatestCitizen'sversionoftheDraftBudgetProposalwhichwaspublishedbyMoFonOctober5,2018fortheEBP2019.Thecitizen'sversionoftheEBfor2019waspublishedontheMoF'sofficialwebsiteonDecember31,2018.Thecitizen'sversionoftheBudgetExecutionReportfor2017waspublishedontheMoF'sofficialwebsiteonMay15,2018.TheinfographicsoftheBudgetExecutionReportwaspublishedontheMoF'swebsiteonOctober4,2018.



CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.


Answer:ThedateofpublicationwasmentionedontheMoF'sofficialwebsite

Source:http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-goda

Comment:ThedateofpublicationoftheCBwasmentionedontheMoF"sofficialwebsite



CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?


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

Answer:http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-godahttp://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-goda

Source:MoF'swebsitehttp://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-goda

Comment:ForthisquestionIrefertothelatestcitizen'sversionoftheEBPforFY2019,whichwaspublishedonOctober5,2018.AtthesametimeitshouldbementionedthattheCitizen'sversionofthekeybudgetdocuments,producedbyMoF,mustbeformulatedandpublishedinaccordancewiththeBudgetCodeoftheKyrgyzRepublic.Citizen'sversionofotherkeybudgetdocumentsarealsoavailablehere:http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/20191)Thecitizen'sversionoftheEBfor2019waspublishedontheMoF'sofficialwebsiteonDecember31,20182)Thecitizen'sversionoftheBudgetExecutionReportfor2017waspublishedontheMoF'sofficialwebsiteonMay15,2018(http://www.minfin.kg/ru/novosti/novosti/minfin-kr-razrabotal-grazhdanskiy-byudzhet-po-otch.html).3)TheinfographicsoftheBudgetExecutionReportwaspublishedontheMoF'swebsiteonOctober4,2018(http://www.minfin.kg/ru/novosti/novosti/ispolnenie-respublikanskogo-byudzheta-za-2017-god-.html)



CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

Forexample,atitlefortheCitizensBudgetcouldbe“Budget2018People’sGuide”or“2019ProposedBudgetinBrief:APeople’sBudgetPublication.”


IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

Answer:Citizen'sBudgetoftheKyrgyzRepublicfor2019Citizen'sBudgetoftheKyrgyzRepublicfor2019

Source:http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-godahttp://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019

Comment:Citizen'sBudgetoftheKyrgyzRepublicfor2019(thenameofdocumentinRussianisGrajdanskiiBudgetKyrgyzskoiRespublikina2019god)

1)Thecitizen'sversionoftheEBfor2019waspublishedontheMoF'sofficialwebsite:http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019/grazhdanskiy-byudzhet-kyrgyzskoy-respubliki-na-2012)Thecitizen'sversionoftheBudgetExecutionReportfor2017waspublishedontheMoF'sofficialwebsiteonMay15,2018(http://www.minfin.kg/ru/novosti/novosti/minfin-kr-razrabotal-grazhdanskiy-byudzhet-po-otch.html).



CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

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

Answer:TheCitizen'sBudgetoftheExecutive'sBudgetProposaloftheKyrgyzRepublicfor2019

Source:http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019

Comment:OtherCitizensBudgets1)Thecitizen'sversionoftheEBfor2019waspublishedontheMoF'sofficialwebsiteonDecember31,2018(http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019/grazhdanskiy-byudzhet-kyrgyzskoy-respubliki-na-201)2)Thecitizen'sversionoftheBudgetExecutionReportfor2017waspublishedontheMoF'sofficialwebsiteonMay15,2018(http://www.minfin.kg/ru/novosti/novosti/minfin-kr-razrabotal-grazhdanskiy-byudzhet-po-otch.html).3)TheinfographicsoftheBudgetExecutionReportwaspublishedontheMoF'swebsiteonOctober4,2018(http://www.minfin.kg/ru/novosti/novosti/ispolnenie-respublikanskogo-byudzheta-za-2017-god-.html)



IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018FY2018

Source:IYRonamonthlybasis:http://www.minfin.kg/ru/novosti/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta/ezhemesyachnyy-otchet-po-ispolneniyu-byudzhetaQuarterlyreports:http://www.minfin.kg/ru/novosti/novosti/s-nachala-goda-na-raskhody-po-vedomstvennoy-klassihttp://www.minfin.kg/ru/novosti/novosti/za-i-polugodie-raskhody-po-vedomstvennoy-klassifikhttps://www.minfin.kg/ru/novosti/novosti/v-i-kvartale-raskhody-po-vedomstvennoy-klassifikathttp://www.minfin.kg/ru/novosti/novosti/kassovye-raskhody-byudzheta-po-vedomstvennoy-klassMonthlyreports:http://www.minfin.kg/ru/novosti/novosti/v-dekabre-2018-goda-na-raskhody-po-vedomstvennoy-khttp://www.minfin.kg/ru/novosti/novosti/v-noyabrya-2018-goda-na-raskhody-po-vedomstvennoyhttp://www.minfin.kg/ru/novosti/novosti/v-oktyabre-2018-goda-raskhody-po-vedomstvennoy-klahttp://www.minfin.kg/ru/novosti/novosti/byudzhetnye-raskhody-po-vedomstvennoy-klassifikatshttp://www.minfin.kg/ru/novosti/novosti/raskhody-byudzheta-po-vedomstvennoy-klassifikatsiihttp://www.minfin.kg/ru/novosti/novosti/v-iyule-raskhody-po-vedomstvennoy-klassifikatsii-shttp://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-iyun-2http://www.minfin.kg/ru/novosti/novosti/v-mae-2018-goda-na-raskhody-po-vedomstvennoy-klasshttp://www.minfin.kg/ru/novosti/novosti/v-aprele-2018-goda-raskhody-po-vedomstvennoy-klasshttp://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-mart-2http://www.minfin.kg/ru/novosti/novosti/v-fevrale-2018-goda-raskhody-po-vedomstvennoy-klashttp://www.minfin.kg/ru/novosti/novosti/v-yanvare-tekuschego-goda-po-vedomstvennoy-klassif

Comment:TheMoFpublishesmonthlyreportsonStateBudgetExecution.FormoredetailedinformationtheMoFpublishesmonthlyreportsonbudgetexecutionbyadministrative,economic(lineitem)andfunctionalclassificationonamonthlybasis,e.g.expendituresfundedinthespecificmonth.AlsotheMoFproducesandpublishesquarterlyreportsonbudgetexecutioninwhichexpenditurespresentedasanaccumulativelevel,e.g.expendituresfundedfromtheJanuary1tilltheendofperiodreported.

(Note:AtthetimeofconductingresearchduringFebruary2019,budgetdocumentspostedonMinistryofFinance'swebsitewereaccessible.However,asofJune2019,clickingtoaccessthedocumentshowsanerror)



IYRs-2.WhenaretheIYRsmadeavailabletothepublic?


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

Answer:a.Atleasteverymonth,andwithinonemonthoftheperiodcovered

Source:Monthlyreports:http://www.minfin.kg/ru/novosti/novosti/v-dekabre-2018-goda-na-raskhody-po-vedomstvennoy-khttp://www.minfin.kg/ru/novosti/novosti/v-noyabrya-2018-goda-na-raskhody-po-vedomstvennoyhttp://www.minfin.kg/ru/novosti/novosti/v-oktyabre-2018-goda-raskhody-po-vedomstvennoy-klahttp://www.minfin.kg/ru/novosti/novosti/byudzhetnye-raskhody-po-vedomstvennoy-klassifikatshttp://www.minfin.kg/ru/novosti/novosti/raskhody-byudzheta-po-vedomstvennoy-klassifikatsiihttp://www.minfin.kg/ru/novosti/novosti/v-iyule-raskhody-po-vedomstvennoy-klassifikatsii-shttp://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-iyun-2http://www.minfin.kg/ru/novosti/novosti/v-mae-2018-goda-na-raskhody-po-vedomstvennoy-klasshttp://www.minfin.kg/ru/novosti/novosti/v-aprele-2018-goda-raskhody-po-vedomstvennoy-klasshttp://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-mart-2http://www.minfin.kg/ru/novosti/novosti/v-fevrale-2018-goda-raskhody-po-vedomstvennoy-klashttp://www.minfin.kg/ru/novosti/novosti/v-yanvare-tekuschego-goda-po-vedomstvennoy-klassif

Comment:MoFslinkstoreportshaveadatestamp.




IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

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


Pleaseenterthedateinthefollowingformat:“DDMonthYYYY.”Forexample,5September2018shouldbeenteredas05September2018.Ifthedocumentisnotpublishedornotproduced,pleasemarkthisquestion“n/a.”

Answer:1)IYRforNovember.2018-03/12/2018http://www.minfin.kg/ru/novosti/novosti/v-noyabrya-2018-goda-na-raskhody-po-vedomstvennoy-.html2)IYRforOctober,2018-01/11/2018http://www.minfin.kg/ru/novosti/novosti/v-oktyabre-2018-goda-raskhody-po-vedomstvennoy-kla.html3)IYRforSeptember,2018-01/10/2018http://www.minfin.kg/ru/novosti/novosti/byudzhetnye-raskhody-po-vedomstvennoy-klassifikats.htmlhttp://www.minfin.kg/ru/novosti/novosti/s-nachala-goda-na-raskhody-po-vedomstvennoy-klassi.html4)IYRforAugust,2018-05/09/2018http://www.minfin.kg/ru/novosti/novosti/raskhody-byudzheta-po-vedomstvennoy-klassifikatsii.html5)IYRforJuly,2018-03/08/2018http://www.minfin.kg/ru/novosti/novosti/v-iyule-raskhody-po-vedomstvennoy-klassifikatsii-s.html6)IYRforJune,2018-02/07/2018http://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-iyun-2.htmlhttp://www.minfin.kg/ru/novosti/novosti/za-i-polugodie-raskhody-po-vedomstvennoy-klassifik.html7)IYRforMay,2018-04/06/2018http://www.minfin.kg/ru/novosti/novosti/v-mae-2018-goda-na-raskhody-po-vedomstvennoy-klass.htmlMonthlyreportforNovember2018-03/12/2018MonthlyreportforOctober2018-01/11/2018MonthlyreportforSeptember2018-01/10/2018QuarterlyreportfortheperiodJanuary1,2018toSeptember30,2018–01/10/2018MonthlyreportforAugust2018-05/09/2018MonthlyreportforJuly2018-03/08/2018MonthlyreportforJune2018-02/07/2018QuarterlyreportfortheperiodJanuary1,2018toJune30,2018-03/07/2018MonthlyreportforMay2018-04/06/2018

Source:Monthlyreports:http://www.minfin.kg/ru/novosti/novosti/v-dekabre-2018-goda-na-raskhody-po-vedomstvennoy-khttp://www.minfin.kg/ru/novosti/novosti/v-noyabrya-2018-goda-na-raskhody-po-vedomstvennoyhttp://www.minfin.kg/ru/novosti/novosti/v-oktyabre-2018-goda-raskhody-po-vedomstvennoy-klahttp://www.minfin.kg/ru/novosti/novosti/byudzhetnye-raskhody-po-vedomstvennoy-klassifikatshttp://www.minfin.kg/ru/novosti/novosti/raskhody-byudzheta-po-vedomstvennoy-klassifikatsiihttp://www.minfin.kg/ru/novosti/novosti/v-iyule-raskhody-po-vedomstvennoy-klassifikatsii-shttp://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-iyun-2http://www.minfin.kg/ru/novosti/novosti/v-mae-2018-goda-na-raskhody-po-vedomstvennoy-klasshttp://www.minfin.kg/ru/novosti/novosti/v-aprele-2018-goda-raskhody-po-vedomstvennoy-klasshttp://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-mart-2http://www.minfin.kg/ru/novosti/novosti/v-fevrale-2018-goda-raskhody-po-vedomstvennoy-klashttp://www.minfin.kg/ru/novosti/novosti/v-yanvare-tekuschego-goda-po-vedomstvennoy-klassif

Comment:TheMoFpublishesmonthlyreportsonbudgetexecutionbyadministrativeandeconomic(line-item)classification,e.g.expendituresfundedinthespecificmonth.AlsotheMoFproducesandpublishesquarterlyreportsonbudgetexecutioninwhichexpenditurespresentedasanaccumulativelevel,e.g.expendituresfundedfromtheJanuary1tilltheendofperiodreported.Anotherreportsarepublishedbyfunctionalandeconomicclassification.




IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.


Answer:MoFslinkstothereportshaveadatestampThedateofpublicationwasmentionedonanMoF'sofficialwebsite

Source:MonthlyreportsonStateBudgetExecution:http://www.minfin.kg/ru/novosti/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta.htmlQuarterlyreports:http://www.minfin.kg/ru/novosti/novosti/s-nachala-goda-na-raskhody-po-vedomstvennoy-klassi.htmlhttp://www.minfin.kg/ru/novosti/novosti/za-i-polugodie-raskhody-po-vedomstvennoy-klassifik.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-i-kvartale-raskhody-po-vedomstvennoy-klassifikat.htmlhttp://www.minfin.kg/ru/novosti/novosti/kassovye-raskhody-byudzheta-po-vedomstvennoy-klass.htmlMonthlyreports:http://www.minfin.kg/ru/novosti/novosti/v-dekabre-2018-goda-na-raskhody-po-vedomstvennoy-k.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-noyabrya-2018-goda-na-raskhody-po-vedomstvennoy-.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-oktyabre-2018-goda-raskhody-po-vedomstvennoy-kla.htmlhttp://www.minfin.kg/ru/novosti/novosti/byudzhetnye-raskhody-po-vedomstvennoy-klassifikats.htmlhttp://www.minfin.kg/ru/novosti/novosti/raskhody-byudzheta-po-vedomstvennoy-klassifikatsii.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-iyule-raskhody-po-vedomstvennoy-klassifikatsii-s.htmlhttp://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-iyun-2.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-mae-2018-goda-na-raskhody-po-vedomstvennoy-klass.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-aprele-2018-goda-raskhody-po-vedomstvennoy-klass.htmlhttp://www.minfin.kg/ru/novosti/novosti/raskhody-po-vedomstvennoy-klassifikatsii-za-mart-2.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-fevrale-2018-goda-raskhody-po-vedomstvennoy-klas.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-yanvare-tekuschego-goda-po-vedomstvennoy-klassif.html

Comment:(Note:AtthetimeofconductingresearchduringFebruary2019,budgetdocumentspostedonMinistryofFinance'swebsitewereaccessible.However,asofJune2019,clickingtoaccessthedocumentshowsanerror)



IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?


ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:http://www.minfin.kg/ru/novosti/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta/ezhemesyachnyy-otchet-po-ispolneniyu-byudzhetahttp://www.minfin.kg/ru/novosti/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta

Source:http://www.minfin.kg/ru/novosti/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta

(Note:AtthetimeofconductingresearchduringFebruary2019,budgetdocumentspostedonMinistryofFinance'swebsitewereaccessible.However,asofJune2019,clickingtoaccessthedocumentshowsanerror.)

Comment:AllIYRsarepublishedonanMoF'sofficialwebsiteinaccordancewiththearticle125oftheKyrgyzBudgetCode



IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?


Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.




Comment:AllmonthlyIYRsareavailableinamachinereadableformat



IYRs-6a.IftheIYRsarenotpubliclyavailable,aretheystillproduced?

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

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



Source:MonthlyandQuarterlyIn-yearreportsarepubliclyavailable.

Comment:




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

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

Answer:

Source:

Comment:



IYRs-7.IftheIYRsareproduced,pleasewritethefulltitleoftheIYRs.

Forexample,atitlefortheIn-YearReportcouldbe“BudgetMonitoringReport,Quarter1”or“BudgetExecutionReportJanuary-March2018.”

IfIn-YearReportsarenotproducedatall,researchersshouldmarkthisquestion“n/a.”

ResearchersshouldprovidethefulltitleofthemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–thefulltitlesofolderIYRs.

Answer:1)MonthlyreportsonStateBudgetExecution;2)Monthlyreportsaretitled"InformationAbouttheCashExecutionoftheRepublicanBudgetbyAdministrativeClassificationfortheperiodof01/specificmonth/2018-31/specificmonth/2018"(forExample01/December//2018tillthe31/December/2018);3)Quarterlyreportsaretitled"InformationAbouttheCashExecutionoftheRepublicanBudgetbyAdministrativeClassificationfortheperiodof01/01/2018tilltheendofperiodreported".

Source:AllIYRsonamonthlybasis(MonthlyreportonStateBudgetExecution)http://www.minfin.kg/ru/novosti/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta/page2Quarterlyreports:http://www.minfin.kg/ru/novosti/novosti/s-nachala-goda-na-raskhody-po-vedomstvennoy-klassi.htmlhttp://www.minfin.kg/ru/novosti/novosti/za-i-polugodie-raskhody-po-vedomstvennoy-klassifik.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-i-kvartale-raskhody-po-vedomstvennoy-klassifikat.htmlhttp://www.minfin.kg/ru/novosti/novosti/kassovye-raskhody-byudzheta-po-vedomstvennoy-klass.html

Monthlyreports(informationoncashexecutionoftheRepublicanbudgetbyadministration):July2018-http://www.minfin.kg/ru/novosti/novosti/v-iyule-raskhody-po-vedomstvennoy-klassifikatsii-sAugust2018-http://www.minfin.kg/ru/novosti/novosti/raskhody-byudzheta-po-vedomstvennoy-klassifikatsiiSeptember2018-http://www.minfin.kg/ru/novosti/novosti/byudzhetnye-raskhody-po-vedomstvennoy-klassifikatsOctober2018-http://www.minfin.kg/ru/novosti/novosti/v-oktyabre-2018-goda-raskhody-po-vedomstvennoy-klaNovember2018-http://www.minfin.kg/ru/novosti/novosti/v-noyabrya-2018-goda-na-raskhody-po-vedomstvennoy-


Comment:MonthlyreportonStateBudgetExecution(Ежемесячныеотчетыобисполнениигосударственногобюджета).ThetitleofthemonthlyreportinRussianis"Svedeniyaokassovomispolneniirespublikanskogobudgetapovedomstvennoiclassificatziizaperiodc01/month/2018po31/month/2018"ThetitleofthequarterlyreportsinRussianis"Svedeniyaokassovomispolneniirespublikanskogobudgetapovedomstvennoiclassificatziizaperiodc01/January/2018po31/month/2018"(periodreported)



IYRs-8.Istherea“citizensversion”oftheIYRs?


Answer:b.No

Source:

Comment:



MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018FY2018

Source:http://www.minfin.kg/ru/novosti/novosti/otchyot-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-resp5043


Comment:Thedocumentso-called"MidYearReviewoftheBudgetExecutionof2018"waspublishedonMoF'sofficialwebsite.Butthecontentofthatdocumentdoesn'tmeettotheIBP'srequirementstoMYR



MYR-2.WhenistheMYRmadeavailabletothepublic?



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

Answer:d.TheMYRisnotreleasedtothepublic,orisreleasedmorethanthreemonthsafterthemidpoint

Source:

Comment:CentralTreasuryhaveformilatedtheMid-YearReviewforthefirstsixmonthof2018,whichhasanestimationofmacroeconomicsituation,revenue,expendituresestimationforthefirstsixmonthof2018.Alsothedocumenthassomestatisticinformationaboutgovernmentdebt.ThesocalledMidYearReviewforthefirstsixmonthof2018isavailablebythefollowinglinkhttp://www.minfin.kg/ru/novosti/novosti/otchyot-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-resp5043Butthedocumentdoesn'thaveanestimationfortheremainingsixmonth.



MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?




Answer:

Source:

Comment:Notapplicable.TheMYRisconsidered"NotProduced"asperOBS.



MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.


Answer:n/a

Source:

Comment:



MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?


Answer:

Source:ThereisnoMid-yearReviewproducedinKyrgyzwhosecontentsqualifyasperOBSmethodology.

Comment:



MYR-5.IftheMYRispublished,arethenumericaldatacontainedintheMYRavailableinamachinereadableformat?

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

Option“d”appliesiftheMYRisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:d.Notapplicable

Source:

Comment:




MYR-6a.IftheMYRisnotpubliclyavailable,isitstillproduced?

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

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


Answer:d.Notproducedatall

Source:

Comment:



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

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

Answer:ThedocumentsocalledMid-YearReviewofBudgetExecutionof2018waspublishedonJuly25,2018.Butthecontentofthedocumentdoesn'tmeettotheIBP'srequirementstoMYR.Itismorelikesixmonthreportonbudgetexecution.

Source:

Comment:



MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

Forexample,atitlefortheMid-YearReviewcouldbe“Semi-annualBudgetPerformanceReport,FY2017/18”or“Mid-YearReportonthe2018NationalBudget.”


Answer:n/a

Source:

Comment:



MYR-8.Istherea“citizensversion”oftheMYR?


Answer:b.No

Source:

Comment:



YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017

Source:http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-

Comment:

PeerReviewer


Opinion:Agree


YER-2.WhenistheYERmadeavailabletothepublic?


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

Answer:a.Sixmonthsorlessaftertheendofthebudgetyear


Comment:TheYear-EndReportwaspublishedontheMoF'sofficialwebsiteonMay2,2018.



YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?



Answer:2/5/2018


Comment:



YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.


Answer:ThedateofpublicationwasmentionedonMoF'sofficialwebsite


Comment:



YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?


Answer:http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-

Source:MoF'sofficialwebsitehttp://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-

Comment:



YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?


Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.




Comment:AllofthenumericaldataoftheYERwaspublishedinanExceldocument(.xls),whichconsideredasamachine-readableformat



YER-6a.IftheYERisnotpubliclyavailable,isitstillproduced?

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

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



Source:TheReportonexecutionofstatebudgetispubliclyavailablewithin5monthsoftheendofthefiscalyear.

Comment:



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

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

Answer:

Source:

Comment:



YER-7.IftheYERisproduced,pleasewritethefulltitleoftheYER.

Forexample,atitlefortheYear-EndReportcouldbe“ConsolidatedFinancialStatementfortheYearEnded31March2018”or“AnnualReport2017PublishedbytheMinistryofFinanceandPlanning.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:TheReportontheexecutionofRepublicanBudgetoftheKyrgyzRepublicfor2017


Comment:TheExecutionReportisalsoapprovedbythePresident:http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/zakon-kr-ob-utverzhdenii-otcheta-ob-ispolnenii-resKyrgyzLawontheApprovaloftheReportontheRepublicanBudgetExecutionoftheKyrgyzRepublicfor2017(ZakonKyrgyzskoiRespubliki"Obutverjdeniiotchetaobispolneniirespublikansckogobudgetaza2017god")



YER-8.Istherea“citizensversion”oftheYER?


Answer:a.Yes

Source:http://www.minfin.kg/ru/novosti/novosti/minfin-kr-razrabotal-grazhdanskiy-byudzhet-po-otch

Comment:



AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?



Answer:FY2017

Source:http://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdfhttp://www.esep.kg/index.php?option=com_content&view=article&id=658:2017-year-2&catid=63&lang=ru&Itemid=166http://www.minfin.kg/ru/novosti/otchety-po-ispolneniyu-byudzheta/esept-palatasynyn-auditinin-zhyyyntyktary/otchet-ob-audite-ispolneniya-respublikanskogo-byud.html

Comment:TheAuditReportforFY2017waspublishedonofficialwebsiteoftheAccountsChamberoftheKyrgyzRepublicwww.esep.kgaswellasonMoF'sofficialwebsitewww.minfin.kg



AR-2.WhenistheARmadeavailabletothepublic?


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

Answer:b.12monthsorless,butmorethansixmonths,aftertheendofthebudgetyear

Source:http://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdfhttp://www.esep.kg/index.php?option=com_content&view=article&id=658:2017-year-2&catid=63&lang=ru&Itemid=166http://www.minfin.kg/ru/novosti/otchety-po-ispolneniyu-byudzheta/esept-palatasynyn-auditinin-zhyyyntyktary/otchet-ob-audite-ispolneniya-respublikanskogo-byudhttp://www.esep.kg/index.php?option=com_newscatalog&view=default&cid=49&Itemid=170&lang=ru

Comment:TheARwaspublishedontheofficialwebsiteoftheAccountsChamberoftheKyrgyzRepublicwww.esep.kgon14/09/2018innewsofAccountsChamberAlsotheARwaspublishedonMoF'sofficialwebsitewww.minfin.kgon18/10/2018



AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?



Answer:14/9/2018

Source:http://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdfhttp://www.esep.kg/index.php?option=com_content&view=article&id=658:2017-year-2&catid=63&lang=ru&Itemid=166http://www.esep.kg/index.php?option=com_newscatalog&view=default&cid=49&Itemid=170&lang=ru

Comment:TheARforFY2017waspublishedontheofficialwebsiteoftheAccountsChamberoftheKyrgyzRepibliicwww.esep.kginnewsdatedon14September2018.



AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.


Answer:TheARforFY2017waspublishedontheofficialwebsiteoftheAccountsChamberoftheKyrgyzRepublicinnewsofAccountsChamberdatedon04/09/2018

Source:http://www.esep.kg/index.php?option=com_newscatalog&view=default&cid=49&Itemid=170&lang=ru

Comment:



AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?


Answer:http://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdf

Source:http://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdfhttp://www.minfin.kg/ru/novosti/otchety-po-ispolneniyu-byudzheta/esept-palatasynyn-auditinin-zhyyyntyktary/otchet-ob-audite-ispolneniya-respublikanskogo-byud

Comment:TheARwaspublishedontheofficialwebsiteoftheAccountsChamberoftheKyrgyzRepibliicinnewsdatedon14/09/2018AlsotheARwaspublishedonMoF'sofficialwebsiteon18/10/2018



AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?


Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:http://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdf

Comment:ThedocumentispresentedinPDFformat.Butdocumentdoesn'tcontentanynumericaldata(charts).So,itwouldbebettertoanswer"notapplicable"



AR-6a.IftheARisnotpubliclyavailable,isitstillproduced?

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

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



Source:


http://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdf

Comment:Thedocumentispubliclyavailable



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

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

Answer:

Source:

Comment:



AR-7.IftheARisproduced,pleasewritethefulltitleoftheAR.

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

Answer:TheReportonAuditoftheRepublicanBudgetExecutionfor2017TheReportonAuditofRepublicanBudgetExecutionfor2017

Source:http://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdf

Comment:TheReportonAuditofRepublicanBudgetExecutionfor2017(inRussian"Otchetobauditeispolneniyarespublicanskogobudgetaza2017god"



AR-8.Istherea“citizensversion”oftheAR?


Answer:b.No

Source:

Comment:



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

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

Answer:a.Yes

Source:http://kenesh.kg/ru/draftlaw/statistics/6/7http://www.minfin.kg/ru/novosti/byudzhet.htmlhttp://www.minfin.kg/ru/novosti/otchety-po-ispolneniyu-byudzheta.htmlhttp://www.esep.kg/index.php?option=com_content&view=article&id=251&Itemid=137&lang=ruhttp://foms.kg/https://budget.okmot.kg/ru/https://budget.okmot.kg/en/homepage/index.html?code=2#https://www.akchabar.kg/budget/

Comment:TheEBPsarepublishedontheKyrgyzParliament'swebsiteshttp://kenesh.kg/ru/draftlaw/statistics/6/7//ARsarepublishedontheAccount'sChamberwebsitehttp://www.esep.kg/index.php?option=com_content&view=article&id=251&Itemid=137&lang=ru.AllkeyBudgetDocumentsarepublishedonMoF'sofficialwebsite.ThebudgetdocumentsrelatedtoMandatoryHealthInsuranceFund(MHIF)arepublishedonMHIF'swebsitehttp://foms.kg/Webportalhttps://budget.okmot.kg/ru/isanopenbudgetportal.Thisisaninformationsystemforprovidingdataonrevenuesandexpendituresoftherepublicanandlocalbudgets.AlldataareretrievedonlinefromanInformationSystemoftheTreasury.So,thiswebportalprovidesafreeaccesstothedetailedanduptodateinformationonimplementationofstatebudget.AtoolforanalyzingthebudgetexecutiononthebasisofdataobtainedontheOpenBudgetportalhttps://budget.okmot.kg/ru/isdevelopedonwebsitehttps://www.akchabar.kg/budget/



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

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

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

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

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

http://www.orcamentofederal.gov.br


GQ-1b.Onthesewebsites/portals,canrevenueand/orexpendituredataforthecurrentfiscalyearbedownloadedasaconsolidatedfile(orsetoffiles)?Ifyes,pleaseprovidethenecessarylinksinthecomment/citation.

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

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfile

Source:https://budget.okmot.kg/en/#https://www.akchabar.kg/budget/http://www.minfin.kg/ru/novosti/otchety-po-ispolneniyu-byudzheta.html

Comment:Сonsolidatedfilesthatcontainrevenueandexpenditureinformationforthecurrentfiscalyeararepublishedasaperiodicreports(quarterly,monthlyreports)onaMoF'swebsite.Webportalhttps://budget.okmot.kg/ru/isanopenbudgetportal.Thisisaninformationsystemforprovidingdataonrevenuesandexpendituresoftherepublicanandlocalbudgets.AlldataareretrievedonlinefromanInformationSystemoftheTreasury.So,thiswebportalprovidesafreeaccesstothedetailedanduptodateinformationonimplementationofstatebudget.Thedatapresentedinthecontextofgovernmentagencies,regionaloffices,toindividualrecipientsbyTaxPayerIdentificationNumberfrom2011uptodate.AtoolforanalyzingtheRepublicanBudgetexpendituresonthebasisofdataobtainedontheOpenBudgetportalhttps://budget.okmot.kg/ru/isdevelopedonwebsitehttps://www.akchabar.kg/budget/.Alldatacanbevisualizedininfographics



GQ-1c.Onthesewebsites/portals,canconsolidatedrevenueand/orexpendituredatabedownloadedformultipleyearsinconsistentformats?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats

Source:https://budget.okmot.kg/en/#

Comment:Webportalhttps://budget.okmot.kg/ru/isanopenbudgetportal.Thisisaninformationsystemforprovidingdataonrevenuesandexpendituresoftherepublicanandlocalbudgets.AlldataareretrievedonlinefromanInformationSystemoftheTreasury.So,thiswebportalprovidesafreeaccesstothedetailedanduptodateinformationonimplementationofstatebudget.Thedatapresentedinthecontextofgovernmentagencies,regionaloffices,toindividualrecipientsbyTaxpayeridentificationnumberfrom2011uptodate.


GovernmentReviewer

Opinion:Agree

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

Answer:a.Yes

Source:https://www.akchabar.kg/budget/expenses/

Comment:AtoolforanalyzingtheRepublicanBudgetexpendituresonthebasisofdataobtainedontheOpenBudgetportalhttps://budget.okmot.kg/ru/isdevelopedonwebsitehttps://www.akchabar.kg/budget/.Expenditurescanbevisualizedininfographics



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

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

Answer:a.Yes

Source:http://cbd.minjust.gov.kg/act/view/ru-ru/202913http://cbd.minjust.gov.kg/act/view/ru-ru/111338

Comment:TheConstitutionoftheKyrgyzRepublicsets:Article33oftheKyrgyzConstitution:1.Everyonehastherighttofreelyseek,receive,store,usetheinformationanddisseminateitorally,inwritingorotherwise.3.Everyonehastherighttoreceiveinformationabouttheactivitiesofstatebodies,localauthoritiesandtheirofficials,legalentitieswithstateagenciesandlocalgovernmentsandorganizationsfinancedfromtherepublicanandlocalbudgets.4.Everyoneisguaranteedaccesstoinformationheldbypublicbodies,localauthoritiesandtheirofficials.Theprocedureforprovidinginformationisdeterminedbylaw.Article52ofKyrgyzConstitutionarestipulatedthefollowing:1.Citizenshavetherigth:1)toparticipateinthediscussionandadoptionoflawsanddecisionsofrepublicanandlocalsignificance;3.Citizenshavetherighttoparticipateintheformulatiomoftherepublicanandlocalbudgets,aswellastoreceiveinformationaboutthefundsactuallyspentfromthebudget.BudgetCodeoftheKyrgyzRepublic.Article125oftheBudgetCodeoftheKyrgyzRepublicsetsthatallkeybudgetdocumentsmustbepublishedontheofficialwebsitesofstateauthoritiesthathavepreparedabudgetdocument(MoF,SocialFund,MandatoryHealthInsuranceFundandallministriesandagencies).ThisarticlealsostatesthattheauditreportshouldbepublishedontheMoF'sofficialwebsite.Article126oftheBudgetCodeoftheKyrgyzRepublicisdevotedtotheCitizen'sbudget,andarticle127concernspublichearings.

http://www.kenyalaw.org/lex//actview.xql?actid=No.%2018%20of%202012

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



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

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

Answer:a.Yes

Source:http://cbd.minjust.gov.kg/act/view/ru-ru/202010

http://cbd.minjust.gov.kg/act/view/ru-ru/203166?cl=ru-ru

Comment:KRLaw"OnAccesstoinformationheldbypublicbodiesandlocalself-governmentoftheKR"statesthat:Article17.Disclosureofinformationoncurrentdecisionsandofficialevents:"1.1)publicbodiesandlocalauthoritiespublicizeofficialinformationontheadoptionoftherepublicanandlocalbudgetsKR,aswellasthebudgetsofstateagenciesandlocalgovernments,changesininterestratesandorderpaymentofthenationalandlocaltaxesandfees,includingutilitiesandotherpayments.Article18.2.Annualreportsonprogress:governmentagenciesandlocalgovernmentsmakepublicreportsonitsactivitiesduringthereportingperiod...mainstatisticalindicatorsinsuchareasasbudgetfunds,thesourcesandamountsoftaxrevenuetothenationalbudgetandlocalbudgets.Article20.Responsibilitiesofstateagenciesandlocalauthoritiestoensurethedisseminationofinformation:Statebodiesandlocalauthoritiesarerequiredannuallyandinanaccessibleformtodiscloseinformation,includes:1.1)theirfunctionsandtasks,powers,dutiesandannualbudget;informationontheperformanceofpublicbodiesandlocalself-government.

Article71part3.2.oftheKyrgyzLawAbouttheRegulationsoftheJogorkuKenesh(Parliament)oftheKyrgyzRepublicsetsupthatBudgetCommiteeoftheKyrgyzParliamentconductsparliamentaryhearingsonthedraftlawontherepublicanbudget;



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

GUIDELINES:

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

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

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

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

thantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyadministrativeunit.

Answer:b.Yes,administrativeunitsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresented.

Source:SeeAnnex5-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god(attachment-Проектреспубликанскогобюджетана2019годипрогнозна2020-2021годы)TheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:EBPAnnex5and6providesalladministrativeunitsandtheirexpendituresexceptforDefenceandPublicOrder.ThesearethreeministriesandcommitteessuchasMinistryofInternalAffairs,StateCommitteeonNationalSecurity,StateCommitteeonDefensethebudgetsofwhicharenotpresented.



2.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyfunctionalclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyfunctionalclassification.

Answer:a.Yes,expendituresarepresentedbyfunctionalclassification.

Source:http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god(attachment-Проектреспубликанскогобюджетана2019годипрогнозна2020-2021годы)TheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:ExpendituresforthebudgetyearbyfunctionalclassificationpresentedinAnnex4



3.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyfunctionalclassification,isthefunctionalclassificationcompatiblewithinternationalstandards?

GUIDELINES:

Question3askswhetheracountry’sfunctionalclassificationmeetsinternationalstandards.Toanswer“a,”acountry’sfunctionalclassificationmustbealignedwiththeOECDandtheUN’sClassificationoftheFunctionsofGovernment(COFOG),orprovideacross-walkbetweenthenationalfunctionalpresentationandCOFOG.

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

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

Answer:a.Yes,thefunctionalclassificationiscompatiblewithinternationalstandards.


Comment:Annex4presentstheexpendituresbyfunctionalclassificationfollowingtheCOFOG,however,theDefenseandPublicOrderandSafetysectionsareomitted.Thatisbecausein2012theSecurityCommitteehadsuedtheMinistryofFinanceforpublishingsecretinformationandafterwardstheMinistryofFinancedoesnotpublishbudgetsofthese3ministriesandcommittees(MinistryofDefense,MinistryofInternalAffairs,StateCommitteeonNationalSecurity).



4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.

Answer:a.Yes,expendituresarepresentedbyeconomicclassification.

Source:http://www.minfin.kg/ru/novosti/novosti/minfin-kr-ofitsialno-predostavil-zhk-kr-proekt-byu(attachment-Проектреспубликанскогобюджетана2019годипрогнозна2020-2021годы)TheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:EBP,Annex1containsexpendituresforthebudgetyearbyeconomicclassificationandAnnex6containsexpendituresbyadministrativeclassificationincludingexpendituresbyeconomicclassificationforeachministriesandagencies.However,expendituresbyeconomicclassificationfortheDefenseandPublicOrderandSafetysectionsareomitted(SeetheanswerforQ3).


GovernmentReviewer

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

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

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

Opinion:Agree

5.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyeconomicclassification,istheeconomicclassificationcompatiblewithinternationalstandards?

GUIDELINES:

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

Answer:a.Yes,theeconomicclassificationiscompatiblewithinternationalstandards.


Comment:TheeconomicclassificationthattheKyrgyzTreasuryusesisinlinewiththeinternationalstandards,infactitwasdevelopedwiththeassistanceofIMFandWorldBank.Therefore,itcontainssucheconomicitemsaswages,socialfunddeductions,etc.OfcourseitdoesnotrepeatIMFguidewordbyword,butrepresentsalltheitemsandalsoreflectstheeconomicspecificsofthecountry's'budget.ExamplesofmatchingbetweentheGFSclassificationandtheKyrgyzclassification:1.Code2111inAnnex1-Wagesandsalaries.2.Code2112inAnnex1-Socialcontributions.Code331inAnnex1–DomesticLiabilities.



6.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsforthebudgetyear?

GUIDELINES:

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

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

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

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

Answer:b.Yes,programsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresented.

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

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

Source:http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.html(attachment-Проектреспубликанскогобюджетана2019годипрогнозна2020-2021годы)TheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:Annex11and11-2oftheEBPpresentsprogrambudgetsbyministriesandagencies.However,notalltheexpendituresarepresentedinprograms.(SeetheanswerforQ3).ItisworthnotingheretheCitizensBudgetforEBP(p14)mentionsthatabout85%ofthebudgetisinprogramformat.



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

GUIDELINES:

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

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

Answer:c.Yes,multi-yearexpenditureestimatesarepresentedbyonlyoneofthethreeexpenditureclassifications.


Comment:Multi-yearexpendituresareonlypresentedbyadministrativeunits.Annex5includesbudgetfiguresfor2previousyears,thebudgetyear(2019),andprojectionsforthetwosubsequentyears(2020and2021).Butitalsoshouldbementioned,thatprojectedexpendituresfortwosubsequentyearsaretakenfromthePre-BudgetStatement(TheMainDirectionsofFiscalPolicywhichwasapprovedbyDecisionoftheGovernment-Основныенаправленияфискальнойполитики).



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

Answer:

Administrativeclassification


Comment:SeeAnnex5.



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

GUIDELINES:Question8asksifmulti-yearexpenditureestimatesarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.Forexample,theMinistryofHealth’sbudgetcouldbebrokendownintoseveralsubgroups,suchas“primaryhealthcare,”“hospitals,”or“administration.”Thesesubgroupsshouldbeconsideredprogramseveniftheycouldbe,butarenot,brokendownintosmaller,moredetailedunits.


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

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

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

Answer:b.Yes,multi-yearestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresented.


Comment:Programbudgetispresentedforbudgetyear2019,aswellas2yearsafterthat.PleaseseeAnnex11and11-2.However,notalltheexpendituresarepresentedinprograms.(SeetheanswerforQ3).



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

9.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresenttheindividualsourcesoftaxrevenue(suchasincometaxorVAT)forthebudgetyear?

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

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

Answer:a.Yes,individualsourcesoftaxrevenueaccountingforalltaxrevenuearepresented.


Comment:Annex3oftheEBPpresentsallindividualtaxrevenuesources.



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

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

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

Answer:b.Yes,individualsourcesofnon-taxrevenueaccountingforatleasttwo-thirdsof,butnotall,non-taxrevenuesarepresented.


Comment:Annex3oftheEBPprovidesinformationonallsourcesofnon-taxrevenue.Allrevenuesaredividedintothreemaincategories:1.Taxrevenues;2.Receivedofficialtransfers;3.Nontaxrevenues.Notethatlineitem"othernontaxrevenue"ispresentedandtotalsuptoamountsvaryingfrom0.912%oftotalrevenuefor2019,and4.09%oftotalnon-taxrevenuesandOfficialTransfers.

AlsoAnnex3-1oftheEBPprovidesinformationonfundsofspecialaccountsthatarereplenishedbytheprovisionofpublicservices.



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

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforatleasttwoyearsfollowingthebudgetyearinquestion.

Answer:a.Yes,multi-yearestimatesofrevenuearepresentedbycategory.


Allrevenuesaredividedintothreemaincategories:1.Taxrevenues;2.Receivedofficialtransfers;3.Nontaxrevenues.

Comment:Taxandnon-taxrevenuesarepresentedforamulti-yearperiod,uptoBY+2or2021.SeeAnnex3and3-1oftheEBP.



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

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

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

Answer:a.Yes,multi-yearestimatesforindividualsourcesofrevenueaccountingforallrevenuearepresented.


Comment:Individualsourcesoftaxandnon-taxrevenuearepresentedforamulti-yearperiod.SeeAnnex3and3-1oftheEBP.



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

GUIDELINES:Question13asksaboutthreekeyestimatesrelatedtoborrowinganddebtthatthebudgetshouldinclude:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;and

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

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

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

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

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

Answer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god(attachment-Пояснительнаязаписка)TheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/showhttp://kenesh.kg/ru/draftlaw/download/110956/accompdoc/ky

Comment:InformationontheamountofnetnewborrowingrequiredduringthebudgetyearandinterestforpaymentsforthefiscalyearispresentedinAnnex1"Cashflowsduetofinancingactivities"and"SourcesofBudgetDeficitCoverage".InformationonthetotaldebtoutstandingattheendofthebudgetyearispresentedintheExplanatoryNote,pp.42.Intherowofthetable“Суммарныйразмердолга(млн.сом)”theestimateoftotaldebtisindicatedseparatelyfortheyearsfrom2017to2021inmillionsom.Itshouldbenotedthatinprevioussurveytotaldebtfigureswerepresenteduptomid-pointofBY-1.TheEBP2019includesestimationontotaldebtfortheupcomingfiscalyearandBY+2.Thisisanimprovementinpractice.InformationontheinterestpaymentsontheexternaldebtforthebudgetyearispresentedintheExplanatoryNote,p.28andinformationontheinternaldebtonp.31.

PeerReviewer

Opinion:Agree


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

Answer:TheamountofnetnewborrowingrequiredduringthebudgetyearThecentralgovernment’stotaldebtburdenattheendofthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyear

Source:http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god(attachment-Пояснительнаязаписка)TheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:SeeanswerforQ13



14."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationrelatedtothecompositionofthetotaldebtoutstandingattheendofthebudgetyear?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"

GUIDELINES:

Question14focusesonthecompositionofgovernmentdebtattheendofthebudgetyear,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:

interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.

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

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

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

Answer:

b.Yes,thecoreinformationispresentedforthecompositionofthetotaldebtoutstanding.


Comment:Annex1andExplanatoryNoteprovideinformationonthedebt,anddebtservicingexpenditures;theyprovidesomeinfoonthetypeofdebtservicing.Informationoninterestratesarepresentedintheonp.27oftheExplanatoryNoteforinternaldebtandstandardfinancialtermsforexternaldebtonp.30oftheExplanatoryNote.Butthereisnoinformationonmaturityprofileofthedebt.



IBPCommentUponfurtherconsultationwithresearcher,IBPagreestorevisethescorefromCtoBasallcoreelementsofdebtarepresent.Thereissomeinformationonmaturityofdebt.Explanatorynote(p25)notesthatExternalgovernmentdebtconsistsofmorethan200loans,mostofwhich(morethan98%)areprovidedonconcessionaltermswithaninterestrateof0.75-2.0%andarepaymenttermofupto40years.Explanatorynote(p27)notesinterestrates(bymaturityprofile)fortreasurybondsandbillstobeissuedduringBY2019.

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

Answer:InterestratesonthedebtWhetherthedebtisdomesticorexternalInformationbeyondthecoreelements(pleasespecify)Maturityprofileofthedebt

Source:pp.79-82oftheExplanatoryNote-http://minfin.kg/ru/novosti/novosti/2018-zhylga-respublikalyk-byudzheti-zhana-2019-202.htmlTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:ScenariosofservicingthepublicdomesticdebtoftheKyrgyzRepublic



15."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)"

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

nominalGDPlevel;inflationrate;

realGDPgrowth;andinterestrates.

WhilethecoremacroeconomicinformationshouldbeastandardfeatureoftheExecutive’sBudgetProposal,theimportanceofsometypesofmacroeconomicassumptionsmayvaryfromcountrytocountry.Forexample,thebudgetestimatesofsomecountriesareparticularlyaffectedbychangesinthepriceofoilandothercommodities.

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

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

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.

Source:http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.html(attachment-Пояснительнаязаписка)TheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:TheExplanatoryNotepp.1-6providesinformationonmacroeconomicforecastandassumptions.Coreelements:nominalGDPlevel–p.1oftheExplanatoryNote;inflationrate-p.2oftheExplanatoryNote;realGDPgrowth-p.2oftheExplanatoryNote.However,informationonestimatesofinterestratesfor2019ismissing.Informationbeyondthecoreelements:GDPgrowthratesbysector-pp.2-5oftheExplanatoryNote;exportandimportgrowthindicators-p.5oftheExplanatoryNote;GDPpercapita-p.5oftheExplanatoryNote;unemploymentrate-p.6oftheExplanatoryNote.Answer"b"ischosen,giventhatinterestratesareconsidereda"coreinformation"andtheirestimationismissing.



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

Answer:NominalGDPlevelInflationrateRealGDPgrowthInformationbeyondthecoreelements(pleasespecify)


Comment:Informationbeyondthecoreelements:GDPgrowthratesbysector-pp.2-5oftheExplanatoryNote;exportandimportgrowthindicators-p.5oftheExplanatoryNote;GDPpercapita-p.5oftheExplanatoryNote;

unemploymentrate-p.6oftheExplanatoryNote.



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

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

GUIDELINES:

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

·inflationrate;

·realGDPgrowth;and

·interestrates.

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

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

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

Answer:d.No,informationrelatedtodifferentmacroeconomicassumptionsisnotpresented.


Comment:TheExplanatorynotepp.74-85providesinformationonrisks.Inscatteredformitprovidestheassessmentonthebudgetofdifferentpossiblerisks,suchasreductioninimport/exportoperations,riskofexchangeratefluctuationsonbudgetexpenditures,etc...However,theExplanatoryNotedoesnotprovideinformationoncoreelementsofthemacro-forecast.



17.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicy

proposals,asdistinctfromexistingpolicies,affectexpenditures?

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

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

Answer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectexpenditureispresented.


Comment:Examples:ThereasonsfortheincreaseinexpensesoftheStateInspectorateforEnvironmentalandTechnicalSafetyundertheGovernmentoftheKyrgyzRepublic-p.19oftheExplanatoryNote.ReasonsforreducingcostsoftheNationalAcademyofSciencesoftheKyrgyzRepublic-p.20oftheExplanatoryNote.ThereasonsfortheincreaseinexpensesoftheArchiveAgencyundertheStateRegistrationServiceunderGovernmentoftheKyrgyzRepublic-p.21oftheExplanatoryNote.Thereasonfortheincreaseincoststoinstitutionstransferredfromthedistrictbudgettotherepublicanbudget-p.22oftheExplanatoryNote.ThereasonfortheincreaseinexpensesofJSC"StateMortgageCompany"-p.24oftheExplanatoryNote.Thereasonfortheincreaseinspendingontargetedtransferstolocalgovernments-p.33-34oftheExplanatoryNote.Theincreaseinexpenditureintheframeworkofjudicialandlegalreform-p.34oftheExplanatoryNote.Increasedcostsduetotheindexationofthebasicandinsurancepartsofpreferential(early)pensionstocertaincategoriesofthepopulation-p.35oftheExplanatoryNote.ThereasonsfortheincreaseinexpensesoftheMinistryofEmergencySituationsoftheKyrgyzRepublic-p.36oftheExplanatoryNote.Forallsignificantcasesofincreaseinexpenses,abriefdescriptiononwhattheadditionalexpenditureswillbedirectedisgivenintheExplanatoryNote.



IBPCommentUponfurtherconsultationwithresearcher,weagreetorevisescorefromAtoC.Theexplanatorynotepresentschangesinestimatesrelatedtoexistingpolicies.However,newinitiativesorpoliciesarenotaccompaniedbyandetailedestimate.

18.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectrevenues?

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

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

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

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

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

Answer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectrevenuesarepresented.


Comment:Page12oftheExplanatoryNoteindicatestheimpactoftheuseofbenefitsforreductionofrevenues.Onpage12oftheExplanatoryNotethesection“TheImpactofNewPolicyProposalsonBudgetRevenues”isincluded.However,thissectiondoesn’tshowhowmuchdotheyaffectincome.



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

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

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

Answer:a.Yes,expenditureestimatesforBY-1arepresentedbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).

Source:http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-godTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:Annex1presentsbudgetexpenditurebyeconomicclassificationforthe2precedingthebudgetyearBY.Annex5presentsbudgetexpenditurebyadministrativeclassificationforthe2precedingthebudgetyearBY,aswellasthe2yearsfollowingthebudgetyear.Annex4presentsbudgetexpenditurebyfunctionalclassificationforthe2precedingthebudgetyearBY.

PeerReviewer

Opinion:Agree


20.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsfortheyearprecedingthebudgetyear(BY-1)?

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


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

Answer:b.Yes,programsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresentedforBY-1.

Source:http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-godTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:SeeAnnex11and11-2.However,notalltheadministrationsarepresentedinprogrammaticexpenditures.(SeetheanswerforQ3).



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

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

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

Answer:b.No,expenditureestimatesforBY-1havenotbeenupdatedfromtheoriginalenactedlevels.

Source:EBP2019-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-godTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/showEBfor2018:http://www.minfin.kg/ru/novosti/novosti/2018-zhylga-respublikalyk-byudzheti-zhana-2019-202

Comment:

TheBY-1figuresprovidedintheEBParethesameintheEB2018.Seeannex1,4,5,11.



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

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

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

Answer:a.Yes,expenditureestimatesforBY-2andprioryearsarepresentedbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).

Source:EBP2019-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:Annex1showseconomicclassificationforexpendituresfor2017(BY-2)Annex4showsfunctionalclassificationforexpendituresfor2017(BY-2).Annex5showsadministrativeclassificationforexpendituresfor2017(BY-2).



22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:

Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification


Comment:SeeAnnex1,4and5.



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

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


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

Answer:b.Yes,programsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresentedforBY-2andprioryears.

Source:http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:SeeAnnex11and11-2.However,notalltheadministrationsarepresentedinprogramexpenditures.(SeetheanswerforQ3).Itshouldbenotedthatthisisanimprovementinpractice,aspreviousversionsoftheEBPdidnotprovideinformationforprioryears.



24.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallexpendituresreflectactualoutcomes?

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

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Answer:a.Twoyearspriortothebudgetyear(BY-2).

Source:EBP2019-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/showEB2017-http://minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-.html

Comment:BudgetfiguresforBY-2intheEBPbyadministrationclassificationwereverifiedwithactualbudgetfiguresforBY-2.ComparativeanalysisshowthatfiguresforBY-2intheEBPandtheBudgetExecutionreportforBY2017arealmostthesame.Forexample:Line14oftheAnnex4oftheEBP2019(theSupremecourt)-1316766.523thousandsom.Sumoflines288,307,329,348and370oftheBudgetExecutionreportforBY2017(theSupremecourt)–1316414.6thousandsom.Line15oftheAnnex4oftheEBP2019(theChamberofAccounts)-248068.791thousandsom.Sumoflines391and410oftheBudgetExecutionreportforBY2017(theChamberofAccounts)–248068.8thousandsom.Line16oftheAnnex4oftheEBP2019(CentralElectionCommission)-690012.455thousandsom.Sumoflines428and445oftheBudgetExecutionreportforBY2017(CentralElectionCommission)–690012.5thousandsom.Line17oftheAnnex4oftheEBP2019(GeneralProsecutor'sOffice)-697015.654thousandsom.Sumoflines428and445oftheBudgetExecutionreportforBY2017(GeneralProsecutor'sOffice)–697000.7thousandsom.ItisnecessarytonotetheimprovementofpracticeinreflectingactualexpendituresintheEBP.



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

GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.

Answer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.


Comment:RevenuesbycategoryforBY-12018arepresentedinAnnex3.



26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.


Comment:SeeAnnex3oftheEBP.



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


Answer:b.No,revenueestimatesforBY-1havenotbeenupdatedfromtheoriginalenactedlevels.

Source:EBP2019-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/showEB2018-http://minfin.kg/ru/novosti/novosti/2018-zhylga-respublikalyk-byudzheti-zhana-2019-202.html

Comment:TheverificationbetweenEBPforBY2019,EnactedBudgetforBY2018andchangesintheactualbudgetforBY-1indicatedthatthedataforBY-1wastakenasitwasapprovedin2018.ChangesintheactualbudgetforBY-1madeduring2018weren'ttakenintoaccountintheEBPforBY2018.



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


Answer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.


Comment:Annex3oftheEBPprovidesdataforpreviousyears(uptoBY-2)andBY+years(BY+2)



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


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-2andprioryears.


Comment:seeAnnex3thatprovideindividualsourcesofrevenuebytypesoftaxesandrevenueitems



30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?



Source:EBP2019-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/showBudgetExecutionReportfor2017(ОтчетобисполнениигосбюджетаКРза2017год(Sheet–«Доходы»))http://minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-.html

Comment:TherevenuedataforBY-2presentedintheEBP-2019atAnnex3.FiguresinAnnex3oftheEBPisthesamewithBudgetExecutionReportfor2017.



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

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

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

The“core”informationincludes:

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

ThiscoreinformationforBY-1isconsistentwiththebudgetyearinformationforborrowinganddebt,whichisexaminedinQuestions13and14.

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.


Comment:InformationontheamountofnetnewborrowingrequiredduringthebudgetyearBY-1ispresentedinAnnex1"Cashflowsduetofinancingactivities"and"SourcesofBudgetDeficitCoverage".Coreelements:TotaldebtoutstandingattheendofBY-1-p.31oftheExplanatoryNote;AmountofnetnewborrowingrequiredduringBY-1-p.31oftheExplanatoryNote;Interestpaymentsonthedebt-p.27oftheExplanatoryNote;Interestratesonthedebtinstruments-p.27and30oftheExplanatoryNote;Maturityprofileofthedebtandwhetheritisdomesticorexternaldebt–noinformation.



32.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichthedebtfiguresreflect

actualoutcomes?

GUIDELINES:Question32asksforwhichyeartheactualoutcomefordebtisshown.Inmostcases,themostrecentyearforwhichbudgetdataonactualoutcomesareavailablewillbeBY-2,asBY-1isgenerallynotyetfinishedwhenthebudgetproposalisdrafted.SoagovernmentthathasupdateditsdebtdataforBY-2toreflectwhatactuallyoccurred,asopposedtoestimatingtheoutcomeforthatyear,showsgoodpublicfinancialmanagementpractice.

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

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



Comment:ThedebtfiguresrelatedtothedebtservicingandinterestpaymentsthatarereflectedintheEBP'sExplanatoryNotepp.25-32presentactualfiguresfor2017-2018.



33."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonextra-budgetaryfundsforatleastthebudgetyear?

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

GUIDELINES:

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

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

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

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

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

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

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoextra-budgetaryfundsaswell

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

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

assomeadditionalinformationbeyondthecoreelements.A“b”answerappliesiftheExecutive’sBudgetProposalorsupportingdocumentationpresentsallofthecoreinformation.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoextra-budgetaryfundsispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonextra-budgetaryfunds.

Answer:a.Yes,informationbeyondthecoreelementsispresentedforallextra-budgetaryfunds.

Source:BudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338EBP2019-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-godThedraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/showThedraftlawoftheKyrgyzRepublic"OnthebudgetoftheSocialFundoftheKyrgyzRepublicfor2019andtheforecastfor2020-2021"-http://kenesh.kg/ru/draftlaw/476679/showThedraftlawoftheKyrgyzRepublic"OnthebudgetoftheMandatoryHealthInsuranceFundoftheKyrgyzRepublicfor2019andtheforecastfor2020-2021"-http://kenesh.kg/ru/draftlaw/480062/show

Comment:AccordingtoArticle9(ch3)oftheBudgetCode(effectiveJanuary2017),thecountryhasextra-budgetaryfunds,calledSocialFundandMandatoryHealthInsuranceFund.Accordingtoarticle11and12oftheBudgetCodebudgetsofSocialFundandMandatoryHealthInsuranceFundareapprovedbyseparatelaws.But,theyarepartofthebudgetsystem.

"OnthebudgetoftheSocialFundoftheKyrgyzRepublicfor2019andtheforecastfor2020-2021"(http://kenesh.kg/ru/draftlaw/476679/show):TheExplanatoryNotetothedraftonSocialFundprovidesdetailsoncompleteincome,expenditure,andfinancingdataonagrossbasis.StatementofthepurposeoftheSocialFundpresentedonp.35oftheExplanatoryNote.Page35oftheExplanatoryNotealsoprovidesinformationontransfersfromthebudgettotheSocialFund.Annex1-5ofthedraftlawoftheKyrgyzRepublicprovidesdetailsontotalexpenditureoftheSocialFund.

"OnthebudgetofMandatoryHealthInsuranceFundoftheKyrgyzRepublicfor2019andtheforecastfor2020-2021"(http://kenesh.kg/ru/draftlaw/480062/show):StatementofthepurposeoftheMandatoryHealthInsuranceFundpresentedonp.34oftheExplanatoryNote.Page34oftheExplanatoryNotealsoprovidesinformationontransfersfromthebudgettotheMandatoryHealthInsuranceFund.Annex1ofthedraftlawonMandatoryHealthInsuranceFundprovidesinformationontotalincomeandexpendituresoftheMandatoryHealthInsuranceFund,Annex2forecastonincomeandexpendituresfor2020-2021,Annex3detailsonincome,Annex4detailsonexpendituresbyeconomicclassification,Annex5detailsonexpendituresbyfunctionalclassification,Annex6detailsonprogrambudget.



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

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

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

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

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


Answer:a.Yes,centralgovernmentfinancesarepresentedonaconsolidatedbasis.

Source:EBP2019-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-godTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:TheconsolidatedbudgetispresentedinAnnex2oftheEBP.



35.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofintergovernmentaltransfersforatleastthebudgetyear?

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

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

Answer:a.Yes,estimatesofallintergovernmentaltransfersarepresented,alongwithanarrativediscussion.


Comment:ExplanatoryNote,p.32,33,68and69providesboththefiguresandnarrativediscussionfortheintergovernmentaltransfers.Also,theAnnex10oftheEBPprovidesdetailsontheequalizationgrants.



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

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

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

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

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

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

Answer:d.No,alternativedisplaysofexpendituresarenotpresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.

Source:

Comment:n/a



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

Answer:Noneoftheabove

Source:n/a

Comment:n/a


GovernmentReviewer

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

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

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

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

Opinion:Agree

37.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesoftransferstopubliccorporationsforatleastthebudgetyear?

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

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

Answer:a.Yes,estimatesofalltransferstopubliccorporationsarepresented,alongwithanarrativediscussion.


Comment:Transfers(intheformofsubsidies)topubliccorporationsarepresentedintheAnnex1(line25).ThenarrativediscussionformostofthesubsidiesispresentedintheExplanatoryNotepp.46,56and66.InformationonontheallocationofbudgetloanstoJSC"NESKyrgyzstan",OJSC"Electricstations","Vostokelektro",JSC"relatedto2016-2018years.Onpages32-36oftheExplanatorynotealsogiveninformationongovernmententerprisedebtrestructuringanddebtrepayment.Informationonsubsidiesfor2019arealsopresentedintheExplanatorynoteandAnnex1oftheEBP.Seebelow.

ThenarrativediscussionformostofthesubsidiesispresentedintheExplanatoryNote(seewordfile"Пояснительнаязаписканаофициальномязыке.docx")p.78(thermalenergysubsidy-1235.7mln.som),p.93(subsidizinginterestratesofcommercialbanks-984.9mln.som),p.93(subsidiestotheStateEnterprise"CenterforElectronicInteraction"-14.1mln.som).ButitshouldalsobementionedthattheamountofsubsidiesinAnnex1andintheExplanatoryNotedonotfullymatch(thegapislessthan10%).TotalamountofsubsidiestopubliccorporationsinAnnex1is2402,4millionsom,intheExplanatoryNote2235.7millionsom.



38.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonquasi-fiscalactivitiesforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforthequasi-fiscalactivityandtheintendedbeneficiaries.)

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

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

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

Theaboveexamplesarepolicychoicesthatmaybeapprovedbythegovernmentandlegislature.However,quasi-fiscalactivitiescanalsoinvolveactivitiesthatviolateorcircumventacountry’sbudgetprocesslawsorarenotsubjecttotheregularlegislativeapprovalprocessforexpenditures.Forexample,theexecutivemayissueaninformalordertoagovernmententity,suchasapubliccommercialenterprise,toprovidetheexecutivewithgoodsandservicesthat

normallywouldhavetobepurchasedwithfundingauthorizedbythelegislature.Allquasi-fiscalactivitiesshouldbedisclosedtothepublicandsubjecttopublicscrutiny.

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

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomequasi-fiscalactivities.


Comment:Quasi-fiscalactivitiesarepresented.Forexample,theExplanatoryNotecites:-p.56“1,235.7millionsomhasbeenprovidedforsubsidizingheatenergysuppliedtothepopulationatregulatedtariffsfor2019”.-p.66"Subsidizinginterestratesofcommercialbanks(agriculturalproducers)-984.9millionsom".-p.66“EnsuringthefunctioningofthesystemofinterdepartmentalelectronicinteractionandtheStateEnterprise"CenterforElectronicInteraction"undertheStateCommitteeofInformationTechnologiesandCommunicationsoftheKyrgyzRepublic(subsidies)-14.1millionsom”.-p.66“Financingofexport-orientedandimport-substitutingenterprises-165.1millionsom”.-p.66“BudgetloanoftheStateMortgageCompanyOJSC-500millionsoms(Thisloanisusedtoissuemortgageloanstohouseholdswhoseinterestratesarelowerthanmarketrates.)”.



39.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassets,andanestimateoftheirvalue.)

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

Alistingofthefinancialassets;andAnestimateoftheirvalue.

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

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

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



Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomefinancialassets.


Comment:Annex1provideinformationontotalfinancialassets.However,Annex1showsInformationaboutthesaleandpurchaseequities,i.e.didn'tshownthetotalvalueofequitiesheldbytheGovernment.Forexample,governmenthasashareinnolessthan27joint-stockcompanies(http://www.fgi.gov.kg/index.php?act=view_material&id=1494).



40.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonnonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassetsbycategory.)

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

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

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

Answer:c.Yes,informationispresented,butitexcludessomenonfinancialassets.


Comment:Annex1providesinformationontotalexpendituresonnon-financialassetsfortheBudgetYear,andAnnex6onchangesheldbyeachadministrativeunit.However,theactuallistofnon-financialassetsisnotavailable.



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

41.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditurearrearsforatleastthebudgetyear?

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

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

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

Answer:d.No,estimatesofexpenditurearrearsarenotpresented.


Comment:Estimatesofexpenditurearrearsarepresentedinp.79oftheExplanatoryNote(Currentstateguarantees,includingstate.corporations(equivalentinsoms)).



42.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationoncontingentliabilities,suchasgovernmentloanguaranteesorinsuranceprograms,foratleastthebudgetyear?

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

GUIDELINES:

Question42focusesoncontingentliabilities,askingwhether“core”informationrelatedtotheseliabilitiesispresented.Thesecorecomponentsinclude:

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

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

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

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

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

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

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

Answer:e.Notapplicable/other(pleasecomment).

Source:EBP2019-http://minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlTheDraftoftheEBPonweb-siteoftheParliament-http://kenesh.kg/ru/draftlaw/474135/showBudgetCode:http://cbd.minjust.gov.kg/act/view/ru-ru/111338

Comment:AccordingtoArticle63oftheBudgetCodeoftheKyrgyzRepublicandItem6oftheStateDebtManagementStrategyoftheKyrgyzRepublicfor2018-2020,stateguaranteesin2019willnotbeissued(p.30oftheExplanatoryNote).Estimationofthecurrentstateguarantees,includingstate.corporations(equivalentinsoms)presentedinp.79oftheExplanatoryNote.StateguaranteeswerenotissuedbytheMinistryofFinanceanditisnotplannedtoissue.



ResearcherResponseOnpage30oftheEBPfor2019states,thataccordingtoArticle63oftheBudgetCodeoftheKyrgyzRepublicandClause6oftheGovernmentDebtManagementStrategyoftheKyrgyzRepublicfor2018-2020,stateguaranteesin2019willnotbeissued.EveryyearintheEBPstates,thatstateguaranteeswillnotbeissued.So,Ithinkwesholdleftscore"e".

43.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentprojectionsthatassessthegovernment’sfutureliabilitiesandthesustainabilityofitsfinancesoverthelongerterm?

(Thecoreinformationmustcoveraperiodofatleast10yearsandincludethemacroeconomicanddemographicassumptionsusedandadiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.)

GUIDELINES:

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

Projectionsthatcoveraperiodofatleast10years.Themacroeconomicanddemographicassumptionsusedinmakingtheprojections.Adiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.Goodpublicfinancialmanagementcallsforbudgetstoincludefiscalsustainabilityanalyses.

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

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




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

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

Answer:d.No,informationrelatedtofutureliabilitiesandthesustainabilityoffinancesoverthelongertermisnotpresented.

Source:n/a

Comment:Informationonfutureliabilitiesisnotavailable.



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

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

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

Answer:a.Yes,estimatesofallsourcesofdonorassistancearepresented,alongwithanarrativediscussion.


Comment:Annex7presentsdonorassistanceprovidedbytypeofassistance(loan,grant)withintheGovernmentinvestment;budgetsupportisdescribedseparately,onpp.11,67and77oftheExplanatoryNoteasofficialtransferstothebudget.Annex3provideinformationonreceivedofficialtransfers.




45.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationontaxexpendituresforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachtaxexpenditure,theintendedbeneficiaries,andanestimateoftherevenueforegone.)

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

astatementofpurposeorpolicyrationale;alistingoftheintendedbeneficiaries;andanestimateoftherevenueforegone.

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

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsometaxexpenditures.


Comment:Page12oftheExplanatoryNoteprovideinformationontaxexpenditures:-estimateoftherevenueforegone;-intendedbeneficiaries;-purpose.But,shouldbenotedthatarenoshortdescriptionforeachtaxexpenditures.



46.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofearmarkedrevenuesforatleastthebudgetyear?

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

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



Answer:e.Notapplicable/other(pleasecomment).


Comment:Pages6-12oftheExplanatoryNotetotheEBPprovideinformationonamountsofrevenuesandtheirallocationwithinthebudget.SinceKyrgyzstanhasonlyearmarkedrevenuesoftheintergovernmentalnature(thelastearmarkedrevenue,suchasaroadtaxwascancelledin2009),allthesplitofrevenuesbetweenthecentralandlocalbudgetsisprovidedintheExplanatoryNote.Intheintergovernmentalarrangementsthereistaxsplitof50/50,thatisclearlystatedintheBudgetLaw.Inaddition,onp.8oftheExplanatoryNoteitisstatedthatthe70%ofincometaxonindividualsgoestotheLocalSelfGovernments(LSGs)whichcanbeusedtofinancelocalfunctions,also100%oftaxbasedoncompulsorypatent,voluntarypatenttax(p.9oftheExplanatoryNote)andonp.10oftheExplanatoryNote50%ofroyalty,excludingstrategicminerals(gold,oil,gas).ThereisalsoaspecificgrantthattheLSGscanget,theso-called"stimulative(shared)"grantthattheLSGscangetfromthecentralbudgetforspecificdevelopmentalobjectives(i.e.,reconstructionofbuildings,grounds,infrastructure,etc).Seetheamountsonp.69oftheExplanatoryNote).

PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable/other(pleasecomment).Comments:IntheKyrgyzRepublic'sbudgetsystemwedonothaveearmarkedrevenues.


IBPCommentUponfurtherconsultationwithresearcher,weagreewithscoreE.Revenuessplitbetweencentralandlocalgovernmentscannotbeclassifiedfullyasearmarked.TherearenootherearmarkedrevenuesinKyrgyzRepublic.

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

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

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

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

Answer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforthebudgetyearispresented.


Comment:Onpp.1,4,5,47,57and66oftheExplanatoryNotetherearesomefiguresanddiscussionscatteredthroughouttheNotethatprovideestimatesanddiscussionofsomepolicies.However,thereisnoclearandconsolidatedinformationonimpactsofpoliciesonbudgetorviceversa.Therearemany

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

policiesthattheGovernmenthasinvarietyofareas,butmanyofthemarenotimplementedpreciselybecausethefundingisnotprovidedinthebudget.



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

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

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

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

Answer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforamulti-yearperiodispresented.


Comment:ForsomepoliciestheestimatesareprovidedforBY+1,sometimesforBY+2,butthesearejustfewmainlyrelatedtopoliciesontaxexpenditures(theExplanatoryNote,p.12),intergovernmentalrelations(theExplanatoryNote,pp.32-33),socialbenefits(theExplanatoryNote,p.64).



49.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataoninputstobeacquiredforatleastthebudgetyear?

GUIDELINES:Question49asksabouttheavailabilityofnonfinancialdataoninputsforthebudgetyear.(NonfinancialdataonoutputsandoutcomesareaddressedinQuestion50.)

Thebudgetshoulddisclosenotonlytheamountofmoneythatisbeingallocatedonaprogrambutalsoanyinformationneededtoanalyzethatexpenditure.

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

Nonfinancialdataandperformancetargetsassociatedwithbudgetproposalsareusedtoassessthesuccessofagivenpolicy.Forexample,evenwhenallocatedfundsarespentaccordingtoplan,thereremainsthequestionofwhetherthepolicydeliveredtheresultsthatitaimedtoachieve.

Nonfinancialdatacanincludeinformationon:

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

Inaddition,governmentsthatsetperformancetargetsmustusenonfinancialdataforoutputsandoutcomestodetermineifthesetargetshavebeenmet.

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

Answer:c.Yes,nonfinancialdataoninputsarepresentedforsomeprogramsand/orsomeadministrativeunits(orfunctions).


Comment:Inrecentyears,programbudgetinginKyrgyzstanhasbeengraduallydeveloping,whichmakesitpossibletoincludenon-financialindicatorsintheEBP.However,notallgovernmentagenciesyetproperlyincludenonfinancialseekersintheirprogrambudgets.Severalexamplesofinputs:Amountofpurchasedoftuberculin,forthediagnosisoftuberculosisinchildren–line52ofAnnex11-2.Alsoinline51shownindicatoraccordingtowhichtherewillbeareductionintuberculosisinvolvement;Line59-measure"Providinginsulintopatientswithdiabetes"andindicator"thenumberofpatientsprovidedwithinsulin";Volumeofthepreparedcomponentsandbloodproducts–line55ofAnnex11-2;Numberofmedicalpersonnelintheregions–line69ofAnnex11-2.



50.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataonresults(intermsofoutputsoroutcomes)foratleastthebudgetyear?

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

Answer:c.Yes,nonfinancialdataonresultsarepresentedforsomeprogramsand/orsomeadministrativeunits(orfunctions).


Comment:Annex11and11-2presentssomeinformationonnon-financialoutputsfromsomeprogramsandsomeadministrativeunits.However,Annex11doesnotpresentprogramsfortheMinistryofInternalAffairs,StateCommitteeonNationalSecurity,StateCommitteeonDefense.



51.AreperformancetargetsassignedtononfinancialdataonresultsintheExecutive’sBudgetProposaloranysupportingbudgetdocumentation?

GUIDELINES:Question51asksaboutperformancetargetsassignedtononfinancialdataonresultsforthebudgetyear.Thequestionappliestothosenonfinancialresultsshowninthebudget,andthatwereidentifiedforpurposesofQuestion50.

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

Answer:b.Yes,performancetargetsareassignedtomostnonfinancialdataonresults.


Comment:Annex11and11-2providesnon-financialdataandtargetindicatorsforsomeprogramsandsomeadministrativeunits.However,thecredibilityofsomeoftheindicatorsisquestionable.Also,ministriesandagenciesshouldprepareandpublishindicatorperformancereports.But,theyareviolatethisrequirementanditisimpossibletocheckcreditabilityofindicators.

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,performancetargetsareassignedtosomenonfinancialdataonresults.Comments:IwouldagreewithResearchercommentwherehe/shesays"someprogramsandsomeadministrativeunits".


IBPCommentManythankstoreviewersfortheircomments.Whilenon-financialdataisavailableforfewadministrations,wherethereisnon-financialdata,therearetargetsassigned.Answerchoice"b"ismaintained.

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

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

objectives,anditidentifiesanti-povertyprogramswithineachadministrativeunit,thenthatisalsoacceptableforthisquestion.

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

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

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

Answer:a.Yes,estimatesofallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented,alongwithanarrativediscussion.


Comment:Annexes1and6providesinformationontheamountofbenefitstothepopulation(Пособияпосоциальнойпомощинаселению).Pageы64-65oftheExplanatoryNoteprovidetheestimatesofthepoliciesforvulnerablegroups(expendituresonstatebenefits,compensationandbenefits,socialinsurance,unemploymentbenefits,paidpublicworks,amongothers).Annex11providesfinancialandnon-financialamountsforspecificsocialpoliciesforvulnerablegroups.



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

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

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

Answer:a.Yes,adetailedtimetableisreleasedtothepublic.

Source:http://cbd.minjust.gov.kg/act/view/ru-ru/111338http://minfin.kg/ru/novosti/novosti/utverzhden-kalendar-formirovaniya-proekta-byudzhethttp://minfin.kg/userfiles/ufiles/2017/onfp_kalendar.pdf

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

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

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

Comment:TheArticle81oftheBudgetCodeoftheKyrgyzRepublicdeterminesthetimingofthebudgetcalendarюTheMinistryofFinancepostedonitswebsitethebudgetcalendarthatsetsthedeadlinesforsubmissionofalltheBudgetdocuments.



54.DoesthePre-BudgetStatementpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)

GUIDELINES:

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

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

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

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

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.

Source:http://www.minfin.kg/ru/novosti/novosti/utverzhdeny-osnovnye-napravleniya-fiskalnoy-politi.htmlhttp://cbd.minjust.gov.kg/act/view/ru-ru/12340

Comment:ThePre-BudgetStatementpresentfollowinginformation:nominalGDPlevel–Table3,p.11ofthewordfile“onfp_na_17.08.2018_g.”;inflationrate–sheet2-4oftheexcelfile“onfp_na_20192021_gg.”;realGDPgrowth–Table3,p.11ofthewordfile“onfp_na_17.08.2018_g.”.However,inthePre-BudgetStatementthereisnoinformationaboutinterestrates.Forexample,inthedescriptionofpublicdebt,actualinterestratesfordomesticpublicdebtareindicatedonlyfor2016–2017.Dataonprojectedinterestratesfortheyears2019-2021aremissing.Therearealotofinformationbeyondthecoreinformation:GDPpercapitaincreaseby6.2%(Table5),realwagegrowth(.8%),export-importforecastsandGDPcomposition(Table4),GDPdeflatorat4.2%(Table2ofexcel),exchangerate(table8ofexcel).



55.DoesthePre-BudgetStatementpresentinformationonthegovernment’sexpenditurepoliciesandprioritiesthatwillguidethedevelopmentofdetailed

estimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofexpenditurepoliciesandprioritiesandanestimateoftotalexpenditures.)

GUIDELINES:

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

adiscussionofexpenditurepoliciesandpriorities;andanestimateoftotalexpenditures.

AlthoughaPre-BudgetStatementisunlikelytoincludedetailedprogrammaticproposals(suchdetailedinformationistypicallyonlypresentedinthebudgetitself),itshouldincludeadiscussionofbroadpolicyprioritiesandaprojectionofatleasttotalexpendituresassociatedwiththesepoliciesforthebudgetyear.ThePre-BudgetStatementcanincludesomedetail,forinstance,estimatesprovidedbyanyofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications.

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

Answer:a.Yes,informationbeyondthecoreelementsispresentedforthegovernment’sexpenditurepoliciesandpriorities.


Comment:ThePre-BudgetStatement(Themaindirectionsoffiscalpolicy-Основныенапраправленияфискальнойполитики)providesagenericinformationongovernment’sexpenditurepriorities(pp.35-38),byadminstrativeclassification(sheet“КЦ_безсекр”oftheexcelfile“onfp_na_20192021_gg.”),functionalclassification(sheet“таблица6”oftheexcelfile“onfp_na_20192021_gg.”),programclassification(thewordfile“ssbr_20192021_svod_russ_1”.).



56.DoesthePre-BudgetStatementpresentinformationonthegovernment’srevenuepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofrevenuepoliciesandprioritiesandanestimateoftotalrevenues.)

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

adiscussionofrevenuepoliciesandpriorities;andanestimateoftotalrevenue.

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

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

someofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthegovernment’srevenuepoliciesandprioritiesispresented.

Answer:b.Yes,thecoreinformationispresentedforthegovernment’srevenuepoliciesandpriorities.


Comment:Informationonrevenueprojections,policiesandprioritiesispresentedinPre-BudgetStatement(pp.19-23ofthewordfile“onfp_na_17.08.2018_g.”).ThePre-BudgetStatementalsoreflectsmeasurestoimprovetaxadministration.However,thePre-BudgetStatementdoesnotclearlydescribetheimpactofthefiscalpolicyontherevenuesideofthebudget.ThePre-BudgetStatementprovidesdataontaxrevenues,non-taxrevenues,officialtransfers,etc.(sheet“таблица2-4”oftheexcelfile“onfp_na_20192021_gg.”).Section2.2ofthewordONFPincludesdetailsonrevenuesandtheirmediumtermforecastfor2019-22,includingadiscussionontaxandnon-taxpoliciesandpriorities.TheexcelofONFPpresentsrevenueforecastsinthemediumtermbyrevenuecategories.SothecoreinformationisincludedinthePre-BudgetStatement.



ResearcherResponseInthePre-BudgetStatementtherearenodataontheforecastofincomeinthecontextoftaxandnon-taxrevenues.Inthisregard,thereshouldbescore"b".

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

GUIDELINES:

Question57askswhetherthePre-BudgetStatementincludesthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingneededintheupcomingbudgetyear;

·thecentralgovernment’stotaldebtburdenattheendoftheupcomingbudgetyear;and

·theinterestpaymentsontheoutstandingdebtfortheupcomingbudgetyear.

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



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


Source:http://www.minfin.kg/ru/novosti/novosti/utverzhdeny-osnovnye-napravleniya-fiskalnoy-politi.html

http://cbd.minjust.gov.kg/act/view/ru-ru/12340

Comment:ThePre-BudgetStatementprovidesinformationontotaldebt,interestpaymentsandnetnewborrowings(Section4.2,PublicDebtservicingfor2019-2021,p.49onwardsofthewordfile“onfp_na_17.08.2018_g.”).Alsointable5presentedamountofinterestpayments(line38ofthesheet“таблица5”oftheexcelfile“onfp_na_20192021_gg.”),intable1presentedamountofnetnewborrowings(line18ofthesheet“таблица1”oftheexcelfile“onfp_na_20192021_gg.”).



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

GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.

Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.

Answer:a.Yes,multi-yearexpenditureestimatesarepresented.

Source:http://www.minfin.kg/ru/novosti/novosti/utverzhdeny-osnovnye-napravleniya-fiskalnoy-politihttp://cbd.minjust.gov.kg/act/view/ru-ru/12340

Comment:ThePre-BudgetStatement(Themaindirectionsoffiscalpolicy-Основныенапраправленияфискальнойполитики)providesamountoftotalexpendituresbyadministrativeclassificationforBY-1toBY+2(sheet“КЦ_безсекр”oftheexcelfile“onfp_na_20192021_gg.”),functionalclassificationforBY-1toBY+2(sheet“таблица6”oftheexcelfile“onfp_na_20192021_gg.”).



59.DoestheEnactedBudgetpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

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

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

Answer:

a.Yes,theEnactedBudgetpresentsexpenditureestimatesbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).

Source:http://minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs

Comment:DetailedinformationbytypeofclassificationisprovidedintheAnnexestoEnactedBudget(ЗаконКыргызскойРеспублики"ОреспубликанскомбюджетеКыргызскойРеспубликина2019годипрогнозена2020-2021годы").Annex1providesinformationonexpendituresbyeconomicclassification,Annex4byfunctionalclassification;andAnnex6byadministrativeandeconomicclassificationbyadministrativeunits.



59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:



Comment:Annex1providesinformationontotalexpendituresbyeconomicclassification,Annex4byfunctionalclassification;andAnnex6byadministrativeandeconomicclassificationbyadministrativeunits.



60.DoestheEnactedBudgetpresentexpenditureestimatesforindividualprograms?

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


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

Answer:

b.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.


Comment:Annex11and11-2oftheEBPpresentsprogrambudgetsbyministriesandagencies.However,theDefenseandPublicOrderandSafetysectionsareomitted.Thatisbecausein2012theSecurityCommitteehadsuedtheMinistryofFinanceforpublishingsecretinformationandafterwardstheMinistryofFinancedoesnotpublishbudgetsofthese3ministriesandcommittees(MinistryofDefense,MinistryofInternalAffairs,StateCommitteeonNationalSecurity).



61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.


Comment:Taxandnon-taxrevenuesarepresentedforamulti-yearperiod.SeeAnnex3(detailedinformationontaxandnon-taxrevenues)andannex3-1(specialaccountsfundsbyadministrativeunits)oftheEnactedBudget.



62.DoestheEnactedBudgetpresentindividualsourcesofrevenue?

GUIDELINES:Question62askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheEnactedBudget.Thequestionappliestobothtaxandnon-taxrevenue.

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

Answer:a.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenue.

Source:

http://minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs

Comment:Annex3providesallsourcesofbudgetrevenuesincludingtax,non-taxrevenues,penaltiesandfines,officialtransfers,royalties,dividendsfromSOEandNationalBanketc.



63.DoestheEnactedBudgetpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question63asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thetotaldebtoutstandingattheendofthebudgetyear;

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

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



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



Comment:Deficitandsourcesoffinancingdeficit(netnewborrowing)arementionedinAnnex1andtheArticle1ofdecreelaw.TheExplanatoryNotealsoprovidesinformationoninterestpaymentsforexternalborrowing(p.29)andforinternalborrowing(p.32),nettotalborrowings(p.31),totaldebt(p.31).



64.WhatinformationisprovidedintheCitizensBudget?

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

GUIDELINES:

Question64focusesonthecontentoftheCitizensBudget,askingwhether“core”informationispresented.Thesecorecomponentsinclude:

expenditureandrevenuetotals;themainpolicyinitiativesinthebudget;themacroeconomicforecastuponwhichthebudgetisbased;andcontactinformationforfollow-upbycitizens.

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

Answer:a.TheCitizensBudgetprovidesinformationbeyondthecoreelements.

Source:http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-goda

Comment:TheCitizensBudgetoftheDraftBudgetProposalfor2019includesfollowinginformation:expenditureandrevenuetotals–pp.15-20;themainpolicyinitiativesinthebudget–p.14andonpp.23–47detailedinformationbysectors;themacroeconomicforecast-pp.11-14andTable3;contactinformationforfollow-upbycitizens–p.2.Also,theCitizensBudgeton2019providesinformationongovernmentalpoliciesandexpendituresbysectorsandsectionsaredividedbyfunctionalclassification(23–47).Onpp.55–59presentedinformationonintergovernmentaltransfers.



65.HowistheCitizensBudgetdisseminatedtothepublic?

GUIDELINES:Question65askshowtheCitizensBudgetisdisseminatedtothepublic.CitizensBudgetsshouldbemadeavailabletoavarietyofaudiences.ThereforepaperversionsandanInternetpostingofadocumentmightnotbesufficient.

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

Answer:b.ACitizensBudgetispublishedbyusingatleasttwo,butlessthanthree,meansofdissemination,butnootherdisseminationeffortsareundertakenbytheexecutive.

Source:http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-godahttp://www.tazabek.kg/news:1473806?from=tazabek&place=tags

https://aqparat.info/news/2018/10/05/9006291-minfin_podgotovil_grazhdanskii_byudzhet.htmlhttps://novosti.izde.kg/content/102090

Comment:1.PDFversionwasmadeavailableontheweb-siteoftheMinistryofFinance;2.InformationonCitizensbudgetofEBPhasalsobeendisseminatedthroughonlinemedia.



66.Hastheexecutiveestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationpriortopublishingtheCitizensBudget?

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

Toanswer“a,”theexecutivemusthaveestablishedmechanismstoconsultwiththepublic,andthesemechanismsforconsultationarebothaccessibleandwidelyusedbythepublic.Suchmechanismscanincludefocusgroups,socialnetworks,surveys,hotlines,andmeetings/eventsinuniversitiesorotherlocationswherepeoplegathertodiscusspublicissues.IncountrieswhereCitizensBudgetsareconsistentlyproducedandreleased,itmaybesufficientforthegovernmenttoprovidethepublicwithcontactinformationandfeedbackopportunities,andsubsequentlyusethefeedbacktoimproveitsmanagementofpublicresources.

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

Answer:a.Yes,theexecutivehasestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget,andthesemechanismsareaccessibleandwidelyusedbythepublic.

Source:http://www.minfin.kg/ru/onlayn-kayryluu129.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-bishkeke-sostoyatsya-obschestvennye-slushaniya-p.htmlTheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338DecreeoftheGovernmentoftheKyrgyzRepublicNo.854ofDecember30,2017-http://cbd.minjust.gov.kg/act/view/ru-ru/11524BudgethearingofMandatoryMedicalInsuranceFund-http://foms.kg/news/494BudgethearingofSocialFund-http://socfond.kg/ru/news/321-O-biudzhietie-Sotsialnogho-fonda-Kyrghyzskoi-Riesp/BudgethearingoftheMinistryofHealth-http://www.med.kg/ru/dok/obsuzhdenie-npa/645-proekt-srednesrochnoj-strategii-byudzheta-na-2019-2021-g-g.htmlBudgethearingoftheMinistryofTransportandRoads-http://mtd.gov.kg/27-aprelya-2018-goda-sostoitsya-obshhestvennoe-byudzhetnoe-slushanie-po-voprosu-srednesrochnoj-strategii-byudzhetnyh-rashodov-ministerstva-na-2019-2021-gody/

Comment:On-linecitizensquestions:http://www.minfin.kg/ru/onlayn-kayryluu129.htmlBudgethearing:http://www.minfin.kg/ru/novosti/novosti/v-bishkeke-sostoyatsya-obschestvennye-slushaniya-p.html

TheMinistryhasestablishedtwofeedbackmechanisms:(i)aPublicreceptionwhichcanbeaccessedbyanyone,andfromwhichanyonecanobtainanyinformationorprovideitsfeedbackonrequiredinformationinthecitizensbudget;(ii)provisionoffeedbackthroughthecontactsidentifiedintheCitizensBudgetortheMinistry'swebsite.

TheStateestablishedacommonmechanismforallministriesforcivicmonitoringandfeedbacksuchasthePublicCouncil(Общественныйсовет).ThePublicCouncilыcomprisesindependentprofessionalsorcivilsocietyactivistswhogivetheirfeedbackonpoliciesoftheministries.Therearemorethan20PublicCouncilsthatprovidesitexpertandcivicopinion.

ThemosteffectivemechanismisthePublicHearingsonthebudget.Duringthehearingsthebudgetrecipients,CSOsandexpertsprovidetheMinFinwiththeirrequestsforthebudgetinformation.ThelegislationoftheKyrgyzRepubliclaiddowntherequirementsforholdingbudgethearingsinministriesanddepartmentsbeforethepublicationofthedraftbudget.

Item3oftheInstructionontheprocedurefortheformation,reviewandexecutionofmedium-termbudgetspendingstrategies(approvedbytheDecreeoftheGovernmentoftheKyrgyzRepublicNo.854ofDecember30,2017):-Publicationofthedraftmedium-termbudgetexpendituresstrategyontheofficialwebsiteofthestatebodyandnotificationofpublichearings-untilApril15;-Holdingpublichearingsontheprojectofdraftmedium-termbudgetexpendituresstrategy-untilApril15.Article84oftheBudgetCodeoftheKyrgyzRepublic:Theresultsofpublichearingsarepublishedonthewebsitesoftherespectivestatebodieswithprotocolsofdisagreements.TheInstructionsontheformation,reviewandexecutionofbudgetsonaprogrambasis(approvedbytheDecreeoftheGovernmentoftheKyrgyzRepublicNo.854ofDecember30,2017):-DiscussionofbudgetprogramstructureswithPubliccouncils(LawoftheKyrgyzRepublic"OnPublicCouncilsofStateBodies");-Holdingopenpublichearingsontheprojectofbudgetprogram-untilJuly25.SeveraltimesIpersonallyparticipatedinthebudgethearings.InJune2019,IparticipatedinthebudgethearingoftheMinistryofLaborandSocialDevelopment,whichdiscussedtheformatandcontentoftheprogrambudget.Representativesofcivilsocietyhadtheopportunitytomakerecommendationsonhowtoimprovetheprogrambudget.Theminutesofthehearings,takingintoaccounttheacceptedrecommendationsfromthecivilsociety,weredrawnupbytheministryandsenttotheparticipantsofthehearing.



67.Are“citizens”versionsofbudgetdocumentspublishedthroughoutthebudgetprocess?

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

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

Answer:b.Acitizensversionofbudgetdocumentsispublishedforatleasttwoofthefourstagesofthebudgetprocess.

Source:http://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2019/grazhdanskiy-byudzhet-kyrgyzskoy-respubliki-na-201http://www.minfin.kg/ru/novosti/novosti/podgotovlen-grazhdanskiy-byudzhet-2019-godahttp://www.minfin.kg/ru/novosti/grazhdanskiy-byudzhet799/2017-god

Comment:1)Thecitizen'sversionoftheEB(KyrgyzLawontheRepublicanBudgetfor2019andforecastfor2020-2021)waspublishedatMoF'sofficialwebsiteonDecember31,2018.2)Thecitizen'sversionoftheEBPfor2019waspublishedatMoF'sofficialwebsiteonOctober5,2018.3)Thecitizen'sversionoftheBudgetExecutionReportfor2017waspublishedatMoF'sofficialwebsiteonMay15,2018.



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

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

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

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

Answer:a.Yes,theIn-YearReportspresentactualexpendituresbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).

Source:Informationonactualexpendituresbyfunctionalandeconomicclassification:Septemberreport-http://www.minfin.kg/ru/novosti/novosti/otchet-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-respu

Informationonactualexpendituresbyadministrativeclassification:Julyreport-http://www.minfin.kg/ru/novosti/novosti/v-iyule-raskhody-po-vedomstvennoy-klassifikatsii-s

Comment:In-YearReportsfor2018presentfollowinginformation:Expenditurebyadministrativeclassification–excelfile“otchet_za_9_mes._2018”;Expenditurebyeconomicclassification–sheets“расход”,“нефинан”and“32-33”oftheexcelfile“otchet_ob_ispolnenii_gosbyudzheta_za_2018_god”;Expenditurebyfunctionalclassification–sheet“расход”oftheexcelfile“otchet_ob_ispolnenii_gosbyudzheta_za_2018_god”.



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


Source:Informationonactualexpendituresbyfunctionalandeconomicclassification:Septemberreport-http://www.minfin.kg/ru/novosti/novosti/otchet-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-respu

Informationonactualexpendituresbyadministrativeclassification:Julyreport-http://www.minfin.kg/ru/novosti/novosti/v-iyule-raskhody-po-vedomstvennoy-klassifikatsii-s

Comment:In-YearReportsfor2018presentfollowinginformation:Expenditurebyadministrativeclassification–excelfile“otchet_za_9_mes._2018”;Expenditurebyeconomicclassification–sheets“расход”,“нефинан”and“32-33”oftheexcelfile“otchet_ob_ispolnenii_gosbyudzheta_za_2018_god”;Expenditurebyfunctionalclassification–sheet“расход”oftheexcelfile“otchet_ob_ispolnenii_gosbyudzheta_za_2018_god”.



69.DotheIn-YearReportspresentactualexpendituresforindividualprograms?

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


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

Answer:d.No,theIn-YearReportsdonotpresentactualexpendituresbyprogram.

Source:n/a

Comment:n/a



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

GUIDELINES:Question70askswhetherIn-YearReportscompareactualexpendituresto-datewitheithertheenactedlevelsoractualexpendituresforthesameperiodinthepreviousyear.

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

Toanswer“a,”comparisonsmustbemadeforexpenditurespresentedintheIn-YearReports

Answer:b.No,comparisonsarenotmadeforexpenditurespresentedintheIn-YearReports.


Comment:TheIYRsdonotcomparetheenactedbudgetfiguresorpreviousyearsbudgetfigureswithcurrentbudgetexecution.

PeerReviewer

Opinion:Agree

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,comparisonsaremadeforexpenditurespresentedintheIn-YearReports.Comments:вотчетеобисполнениибюджетафактическиерасходыуказываютсявсравнениисутвержденнымиуточненнымбюджетомзарассматриваемыйпериод

ResearcherResponseComparisonsarepresentedonlyinYearEndReport.Chekedseveralmonthlyreports(InYearReports).Inthisreportspresentedonlyactualexpenditures.But,itshouldbenoted,thatintheEnactedBudgetshownonlyannualvaluesofexpenditures.So,itisimpossibletomakecomparisonbetweenEnactedBudgetwithInYearReports.Answerchoiceremains"b".

71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?

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

Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,In-YearReportspresentactualrevenuebycategory.

Source:Allrevenuesbycategoriesandindividualsourcesarepresented.

Comment:In-YearReportspresentrevenuesbycategory.Seefirsttabinsheet“доход”or"Income"oftheexcelfile“otchet_ob_ispolnenii_gosbyudzheta_za_2018_god”SeeexampleofmonthlyreportfromSeptemberreport-http://www.minfin.kg/ru/novosti/novosti/otchet-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-respu



72.DoIn-YearReportspresenttheindividualsourcesofrevenueforactualrevenuescollected?

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

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

Answer:a.Yes,In-YearReportspresentindividualsourcesofactualrevenueaccountingforallrevenue.

Source:Allrevenuesbyindividualsourcesarepresented.

Comment:AlltheRevenuecollectionsbytypeoftaxesarepresentedintheIYR.In-YearReportspresentrevenuesbycategory.Seefirsttabinsheet“доход”or"Income"oftheexcelfile

“otchet_ob_ispolnenii_gosbyudzheta_za_2018_god”SeeexampleofmonthlyreportfromSeptemberreport-http://www.minfin.kg/ru/novosti/novosti/otchet-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-respu



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

GUIDELINES:Question73askswhetherIn-YearReportscompareactualrevenuesto-datewitheithertheenactedlevelsoractualrevenuesforthesameperiodinthepreviousyear.

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

Toanswer“a,”comparisonsmustbemadeforrevenuespresentedintheIn-YearReports.

Answer:b.No,comparisonsarenotmadeforrevenuespresentedintheIn-YearReports.

Source:http://www.minfin.kg/ru/novosti/novosti/dokhodnaya-chast-gosbyudzheta-za-2018-god-sostavilhttp://www.minfin.kg/ru/novosti/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta/ezhemesyachnyy-otchet-po-ispolneniyu-byudzheta

Comment:Nocomparisonismadewitheithertheoriginalestimateforthatperiod(basedontheenactedbudget),orthesameperiodinthepreviousyear.SeeexampleofmonthlyreportfromMay2018-http://www.minfin.kg/ru/novosti/novosti/otchyot-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-resp(NotelinkisnotworkingasofJune2019)


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,comparisonsaremadeforrevenuespresentedintheIn-YearReports.Comments:вотчетеобисполнениибюджетафактическиедоходыуказываютсявсравнениисутвержденнымиуточненнымбюджетомзарассматриваемыйпериод

IBPCommentManythankstothereviewersfortheircomments.Pleaseseeresearcher'sresponsetoindicator70.Sameresponseapplieshere.

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

GUIDELINES:Question74asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingsofarduringtheyear;

·thecentralgovernment’stotaldebtburdenatthatpointintheyear;and

·theinterestpaymentsto-dateontheoutstandingdebt.

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



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

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:SeeexampleofmonthlyreportfromSeptemberreport-http://www.minfin.kg/ru/novosti/novosti/otchet-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-respu

Comment:IYRsprovideinformationonnetborrowingandinterestpaymentbutnotdataontotaldebt.Netborrowinginfoisprovidedonsheet“32-33”atline101forinternalnetborrowingandline126forexternalnetborrowing.Also,onsheet"Sourceoffunding(источник)"thereisadetailedinfoonnetborrowingtocoverbudgetdeficit.Theinterestpaymentsarepresentedinthelines26and27oftheExpenditureworksheet(Расходы)withabreakdownofinterestpaymentsoninternaldebt-line27andexternaldebtline26.



75.DoIn-YearReportspresentinformationrelatedtothecompositionofthetotalactualdebtoutstanding?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)

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


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

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.

Source:SeeexampleofmonthlyreportfromSeptemberreport-http://www.minfin.kg/ru/novosti/novosti/otchet-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-respu

Comment:TheIYRpresentinfoonnetborrowingandinterestpaymentsdividedintointernalandexternalsource.However,theinfoontotalborrowing,interestratesandmaturityprofileofthedebtismissing.AlsoseeanswerforQ74.



76.DoestheMid-YearReviewofthebudgetincludeanupdatedmacroeconomicforecastforthebudgetyearunderway?

GUIDELINES:

Question76askswhethertheMid-YearReviewincludesanupdatedmacroeconomicforecastforthebudgetyear,andprovidesanexplanationoftheupdate.

RefertoQuestion15forthecomponentsofthemacroeconomicforecastpresentedintheExecutive’sBudgetProposal.

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

Answer:d.No,theestimatesformacroeconomicforecasthavenotbeenupdated.


Comment:ThedocumentsocalledMid-YearReviewofBudgetExecutionof2018waspublishedonJuly25,2018.Butthecontentofthedocumentdoesn'tmeettotheIBP'srequirementstoMYR.ItismorelikesixmonthreportonbudgetexecutionanditdoesnotcomplywiththeOBSmethodologyrequirements.



77.DoestheMid-YearReviewofthebudgetincludeupdatedexpenditureestimatesforthebudgetyearunderway?

GUIDELINES:Question77askswhethertheMid-YearReviewincludesupdatedestimatesofexpenditureforthebudgetyear,andprovidesanexplanationoftheupdate.

Toanswer“a,”theMid-YearReviewmustincludeupdatedexpenditureestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedintheExecutive’sBudgetProposal(ortheEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrative

discussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Theexpenditureestimatesmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedexpenditureestimates,butdoesnotprovideanexplanationfortherevisions.A“d”responseappliesiftheexpenditureestimateshavenotbeenupdated.

Answer:d.No,expenditureestimateshavenotbeenupdated.





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

GUIDELINES:Question78asksifexpenditureestimatesintheMid-YearReviewarepresentedbyanyoneofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications—whichwereaddressedinQuestions1-5above.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.Unlikeclassificationbyadministrativeunit,whichtendstobeuniquetoeachcountry,functionalandeconomicclassificationsforgovernmentbudgetinghavebeendevelopedandstandardizedbyinternationalinstitutions.Cross-countrycomparisonsarefacilitatedbyadherencetotheseinternationalclassificationstandards.

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

Answer:d.No,theMid-YearReviewdoesnotpresentexpenditureestimatesbyanyexpenditureclassification.





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






79.DoestheMid-YearReviewofthebudgetpresentexpenditureestimatesforthebudgetyearunderwayforindividualprograms?

GUIDELINES:Question79asksifexpenditureestimatesintheMid-YearReviewarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.


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

Answer:d.No,theMid-YearReviewdoesnotpresentexpenditureestimatesbyprogram.





80.DoestheMid-YearReviewofthebudgetincludeupdatedrevenueestimatesforthebudgetyearunderway?

GUIDELINES:Question80askswhethertheMid-YearReviewincludesupdatedestimatesofrevenueforthebudgetyear,andprovidesanexplanationoftheupdate.

Toanswer“a,”theMid-YearReviewmustincludeupdatedrevenueestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedinthe

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

Answer:d.No,revenueestimateshavenotbeenupdated.





81.DoestheMid-YearReviewofthebudgetpresentrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?

GUIDELINES:Question81askswhetherrevenueestimatesintheMid-YearReviewarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.

Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,theMid-YearReviewdoesnotpresentrevenueestimatesbycategory.





82.DoestheMid-YearReviewofthebudgetpresentindividualsourcesofrevenueforthebudgetyearunderway?

GUIDELINES:Question82askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheMid-YearReview.Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theMid-YearReviewmustpresentallsourcesofrevenueindividually,accountingforallrevenues,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theMid-YearReviewmustpresentindividualsourcesofrevenuethatwhencombinedaccount

foratleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheMid-YearReviewpresentsestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”appliesifindividualsourcesofrevenuearenotpresentedintheMid-YearReview.

Answer:d.No,theMid-YearReviewdoesnotpresentindividualsourcesofrevenue.





83.DoestheMid-YearReviewofthebudgetincludeupdatedestimatesofgovernmentborrowinganddebt,includingitscomposition,forthebudgetyearunderway?

GUIDELINES:

Question83askswhethertheMid-YearReviewincludesupdatedestimatesofborrowinganddebt,includingitscomposition,forthebudgetyear,andprovidesanexplanationoftheupdate.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

Theamountofnetnewborrowingrequiredduringthebudgetyear;Thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andTheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


Toanswer“a,”theMid-YearReviewmustincludeanupdatedestimatesofborrowinganddebt,includingitscomposition,andexplainallofthedifferencesbetweentheinitialestimatespresentedintheExecutive’sBudgetProposal(orEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”theestimatesofborrowinganddebtmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedestimates,butnoexplanationfortherevisionsisprovided.A“d”responseappliesiftheestimatesofborrowinganddebthavenotbeenupdated.

Answer:d.No,estimatesofgovernmentborrowinganddebthavenotbeenupdated.





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

GUIDELINES:Question84askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualexpendituresfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,alongwithanarrativediscussion.


Comment:TheYERreflectsexpenditurefiguresforapprovedbudget,revisedbudget,actualexpensesandpercentagechangefortheRepublicanbudget.Tab1,2onExpensespresentstheexpendituresforeachfunctionbyeconomicclassification.TheExplanatoryNotepresentexplanationanddiscussionofchangesinexpendituresandrevenues.



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

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

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

Answer:a.Yes,theYear-EndReportpresentsexpenditureestimatesbyallthreeexpenditureclassifications(byadministrative,economic,andfunctionalclassification).


Comment:

TherearetwoexcelfilesaspartoftheBudgetExecutionreport.Thereporttitled"implementationofstatebudget"showsexpendituresfortheRepublicanBudgetforallfunctionsfurtherdisaggregatedbyeconomicclassification.Theexceltitled"implementationofrepublicanbudget"showsexpendituresbyadministrativeclassification.



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



Comment:TheBudgetExecutionReportincludesallthreetypesofexpenditureclassification.



86.DoestheYear-EndReportpresentexpenditureestimatesforindividualprograms?

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


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

Answer:d.No,theYear-EndReportdoesnotpresentexpenditureestimatesbyprogram.

Source:n/a

Comment:Noprogrambudgetdataarepresented.



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

GUIDELINES:Question87askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualrevenuesfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenuesarepresented,alongwithanarrativediscussion.


Comment:TheYear-endReportexcelfilepresentsexpenditurefiguresforthefollowingcategories-ApprovedBudget;RevisedBudget;Actualexpenditure;change(inexpenditures)andpercentageofchange.NarrativediscussionpartII,Executionofrevenueofstatebudget,presentedonpp.2-8oftheExplanatoryNote.



88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theYear-EndReportpresentsrevenueestimatesbycategory.


Comment:TheYear-endReportfor2017presentedactualrevenuebycategories-Taxrevenues,ReceivedOfficialTransfersandNon-taxrevenues(Annex1“доходыРБ”oftheexcelfile.)

PeerReviewer

Opinion:Agree


89.DoestheYear-EndReportpresentindividualsourcesofrevenue?

GUIDELINES:

Question89askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheYear-EndReport.Thequestionappliestobothtaxandnon-taxrevenue.

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

Answer:a.Yes,theYear-EndReportpresentsindividualsourcesofrevenueaccountingforallrevenue.


Comment:TheYear-endReportfor2017presenteddetailedbreakdownofindividualsourcesofactualrevenuebelowtherevenuecategories(Annex1“доходыРБ”oftheexcelfile.)



90.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question90askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesandtheactualoutcomeforthefiscalyearforborrowinganddebt,includingitscomposition,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

theamountofnetnewborrowingrequiredduringthebudgetyear;thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andtheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


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

Answer:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented.


Comment:Theamountofnetnewborrowingsofarduringtheyear–line5(internaldebt)andline24(externaldebt)presentedinthesheet“источ”oftheexcelfile“otchet_za_2017_g.”.Underfunction701(stategeneralservices),thereisalineoninterestpaymentfordomesticsecurities(code2421),interestonforeignloans(code2411)whichhasoriginalandactualoutcomes(seethesheet“расходы”).Intheexplanatory,thereisafullsectionon"StateDebt"startingpage37onwards,thathasdataandanarrativediscussiononissuanceofdomesticdebt,interestratesareshownonpp.38-39oftheExplanatoryNote,informationondomesticdebtserviceareshownonpp.40-41oftheExplanatoryNote.Pages42-45oftheExplanatoryNotepresentinformationonexternaldebtservicing-structure,composition,payments(principalandinterest)onbilateralandmultilateralloans,paymentsinforeigncurrency;Theinterestpaymentsto-dateontheoutstandingdebt–presentedonp.41-43oftheExplanatoryNote(wordfile“poyasnitelya_zapiska_k_otchetu_za_2017_g.”).Thecentralgovernment’stotaldebtburdenatthatpointintheyear-presentedonp.46oftheExplanatoryNote;Onpage46oftheExplanatoryNoteprovidestheactualtotalamountofpublicdebt,butitdoesnotprovidefiguresofplanneddebt.However,someoftheinformationintheexplanatorynoteonlyincludesactualoutcomes.



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

Answer:TheamountofnetnewborrowingrequiredduringthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyearWhetherthedebtisdomesticorexternalThecentralgovernment’stotaldebtburdenattheendofthebudgetyear


Comment:pp.51-59oftheExplanatoryNote(wordfile"Пояснительнаязапискакотчетуобисполнениигосбюджетаза2017год").



91.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question91askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

canvaryfromcountrytocountry.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyearisnotpresented.


Comment:TheExplanatoryNoteprovidestheactualmacroeconomicoutcomes(page1),butdoesnotshowdifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear.



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


Source:Thereisinformationonactualmacroeconomicoutcomes,butnodifferencesfromtheoriginalforecastarepresent.

Comment:



92.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome?

GUIDELINES:Question92askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion49forthenonfinancialdataoninputsincludedintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearenotpresented.


Comment:NonfinancialdataispresentedintheYERonanonsystematicway.IntheExplanatoryNote,whenprovidinganarrativefordifferencebetweentheplannedandactualfigures,theMoFinsomeinstancesalsoprovidesnonfinancialdata,suchasnumberofsocialbenefitrecipients.So,theinformationdoesnotincludeplannednonfinancialdataandactualsonasystematicbasis.Themainsourceofnonfinancialdataisprogrambudgetsofgovernmentbodies.However,theYERdoesnotcontaininformationontheexecutionofprogrambudgets.



93.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome?

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

RefertoQuestion50forthenonfinancialdataonresultsincludedintheExecutive’sBudgetProposal.

Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearenotpresented.


Comment:Nonfinacialdataisalmostnotpresented.



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

GUIDELINES:Question94askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedleveloffundsforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion52forassistancetothemostimpoverishedpopulationsintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearenotpresented.


Comment:Pp.36-38oftheYear-EndReportprovidesomefinancialandnonfinancialdataonnumberofrecipientsofsocialbenefits,disabilitybenefits,veterans,etc.,withoutcomparisonwithEnactedBudget.



95.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome?

GUIDELINES:Question95askswhethertheYear-EndReportpresentsestimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion33forestimatesofextra-budgetaryfundsintheExecutive’sBudgetProposal.

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

Answer:a.Yes,estimatesofthedifferencesbetweenalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomearepresented,alongwithanarrativediscussion.


Comment:Inline195oftheexcelfile(Расходы,представленныеединойстатьейвситемездравоохранения(ЕП))shownplannedandactualamountoftransfertoMandatoryHealthInsuaranceFundandinline360(Пособияпосоциальномуобеспечению)transferforSocialfund(seeSheet"расходы"ofthefile"ОтчетобисполнениигосбюджетаКРза2017год").Onpage26oftheExplanatoryNotepresentednarrativeontransfersfortheMandatoryHealthInsuranceFund(ИсполнениерасходовпоФондуобязательногомедицинскогострахованияприПравительствеКыргызскойРеспубликиза2017годсоставило11882,4млн.сомов,приплане12359,6млн.сомовили96,1%.Втомчисле,поорганизациямздравоохранения,функционирующимвсистемеЕдиногоплательщикаисполнениесоставило11036,5млн.сомовили96,1%,поспециализированнымучреждениямисполнениесоставило656,6млн.сомов,или99,3%,попредоставлениюуслуггемодиализаисполнениесоставило189,2млн.сомов,или87,6%.).Onpage23oftheExplanatoryNotepresentedshortnarrativeontransfersforSocialFund.(ТрансфертывСоциальныйфонд.За2017годбюджетныеассигнованияСоциальномуфондуКыргызскойРеспубликисоставили17560,1млн.сомов,илиисполненона100процентов.).AlsothereisreportofSocialFundwhichshouldbeapprovedbyseparatelaw.ForexampleinthereportofSocialFundfor2017(http://kenesh.kg/ru/draftlaw/449020/show)showndetailedinformationontransfersfromrepublicanbudget(seetable“ОбисполнениидоходовбюджетаСоциальногофондаКыргызскойРеспубликиза2017годпоисточникам”inwordfile“Отчетна

официальномязыке.docx”).



96.IsafinancialstatementincludedaspartoftheYear-EndReportorreleasedasaseparatereport?

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

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

Answer:a.Yes,afinancialstatementispartoftheYear-EndReportorisreleasedasaseparatereport.


Comment:ThestatementofFinancialPosition/CashFlow/ispresentedintheworksheet"ФАиО"(excelfile"otchet_ob_ispolnenii_gb_za_2017_god")



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

GUIDELINES:Question97asksaboutthetypesofauditsconductedbytheSupremeAuditInstitution(SAI).Therearethreebasictypesofaudits:

Financialauditsareintendedtodetermineifanentity’sfinancialinformationisaccurate(freefromerrorsorfraud)andpresentedinaccordancewiththeapplicablefinancialreportingandregulatoryframework.SeeISSAI200(http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm)formoredetail.Complianceauditslookattheextenttowhichtherelevantregulationsandprocedureshavebeenfollowed.SeeISSAI400(http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm)formoredetails.Performanceauditsassesswhetheractivitiesareadheringtotheprinciplesofeconomy,efficiency,andeffectiveness.SeeISSAI300(http://www.issai.org/issai-framework/3-fundamental-auditing-priciples.htm)formoredetails.≈

Financialandcomplianceauditsaremorecommonthanperformanceaudits,whichusuallyoccuronlyonceaperformanceframeworkhasbeenagreedupon.Insomecountries,theSAI’smandatelimitsthetypeofaudititcanconduct.

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

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

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



Answer:b.TheSAIhasconductedtwoofthethreetypesofaudits,andmadethemavailabletothepublic.

Source:ApprovedAuditReport:http://kenesh.kg/ru/draftlaw/download/111218/accompdoc/kyAuditresultssubmittedtoparliament:http://kenesh.kg/ru/draftlaw/450857/showFinancialauditmanual:http://www.esep.kg/images/docs/2018/01/21-rukovodstvo-po-provedeniu-finansovogo-audita.docAdutReport:https://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdf

Comment:NotethatChamberofAccountsrecentlyimproveditspracticeoffinancialaudits(basedontheauditmanual-http://www.esep.kg/images/docs/2018/01/21-rukovodstvo-po-provedeniu-finansovogo-audita.doc).Thescore"b"isbasedontwotypesofaudits-complianceandfinancialaudit.

TheperformanceauditintheINTOSAItermsisdifferentfromwhatourSAIthinkstheyaredoing.WhentheKyrgyzSAIconductscomplianceaudit,theymightusesomeelementsofefficiencyassessment,butthathasnomethodology,itisnotsystematicanditisfarfrombeingcomprehensiveevenfortheselectedmatter.In2013KyrgyzSAIApprovedFinancialAuditManual(http://www.esep.kg/images/docs/2018/01/21-rukovodstvo-po-provedeniu-finansovogo-audita.doc).Onthebasisofthismanual,thejointventurestudiesandanalyzesthefinancialreportingandaccountingsystemoftheauditsubject.Thisreportreflectsinparttheresultsofthefinancialaudit-https://www.esep.kg/images/docs/2018/09/Otchet_rb2017_ru.pdf.



98.WhatpercentageofexpenditureswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:Question98focusesonthecoverageofauditsbytheSupremeAuditInstitution(SAI),askingwhatpercentageofexpenditureswithintheSAI’smandatehasbeenaudited.

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

OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.Financialauditsandcomplianceaudits,orahybridofthetwo,canbetakenintoaccounttoanswerthisquestion.Performanceauditsshouldnotbeconsideredforthisquestion.

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

Answer:a.AllexpenditureswithintheSAI’smandatehavebeenaudited.

Source:ReportonannualactivitiesofChamberofAccounts:https://www.esep.kg/index.php?option=com_content&view=article&id=573:report-for-the-year-2017&catid=29&lang=ru&Itemid=139Auditresultssubmittedtoparliament:http://kenesh.kg/ru/draftlaw/450857/show

Comment:TheSAIcoversalmostallbudgetrecipientswiththeircomplianceaudits.Eachyear,about2700entitiesareaudited,includingrevenuecollectionauditsandexpenditureaudits.Asperfinancialauditrequirements,theSAIhastoauditthereliabilityofthefinancialreportsoftheGovernment.



99.Whatpercentageofextra-budgetaryfundswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:

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

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

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

Answer:a.Allextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.

Source:http://kenesh.kg/ru/draftlaw/download/111218/accompdoc/kyhttps://www.esep.kg/index.php?option=com_content&view=category&layout=blog&id=65&Itemid=169&lang=ruAuditreportofthebudgetexecutionoftheSocialFund2017-https://www.esep.kg/images/docs/2018/09/Otchet_sf2017_ru.pdfAuditreportofthebudgetexecutionoftheMHIF-https://www.esep.kg/images/docs/2018/09/Otchet_foms2017_ru.pdf

Comment:TheSAIauditsallextra-budgetaryfundsandpublishedontheirwebsiteinatimelymanner.ThisincludestheSocialFundandtheMedicalInsuranceFund.The2017auditreportsofthesefundswerepublishedseparatelyfromtheannualAuditReportonBudget(AR).



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

GUIDELINES:Question100askswhethertheannualAuditReportincludesanexecutivesummary.OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.TheAuditReportcanbeafairlytechnicaldocument,andanexecutivesummaryofthereport’sfindingscanhelpmakeitmoreaccessibletothemediaandthepublic.

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

Answer:a.Yes,theannualAuditReport(s)includesoneormoreexecutivesummariessummarizingthereport’scontent.

Source:http://kenesh.kg/ru/draftlaw/450857/showhttp://kenesh.kg/ru/draftlaw/download/111218/accompdoc/ky

Comment:Seepp.1and34–38oftheSAIAuditReportonexecutionofRepublicanBudgetfor2017(pdffile"ОтчетобаудитеСчетнойпалаты.pdf").

Onpage1,theauditobjectsareindicated:MoF,CentralTreasury,StateAgencyforManagementofBudgetLoans,DepartmentofPreciousMetals,DepartmentofPublicProcurement,TrainingCenterundertheMoF.

Thepurposeoftheaudit:Auditoftheimplementationoftherepublicanbudget.Pages4-6showasummaryoftheimplementationofthemainparametersoftherepublicanbudget(executionoftherevenueandexpenditureoftherepublicanbudget).



101.Doestheexecutivemakeavailabletothepublicareportonwhatstepsithastakentoaddressauditrecommendationsorfindingsthatindicateaneedforremedialaction?

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

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

Answer:d.No,theexecutivedoesnotreportonstepsithastakentoaddressauditfindings.

Source:n/a

Comment:Usually,theGovernmentrequeststheMinFinandotherrelevantinstitutionstofixproblemsoftheAuditfindings,buttheGovernmentdoesnotpubliclyreportonwhatstepsorwhatmeasureshavebeentakentofixfindings.



102.DoeseithertheSupremeAuditInstitution(SAI)orlegislaturereleasetothepublicareportthattracksactionstakenbytheexecutivetoaddressauditrecommendations?

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

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

Answer:d.No,neithertheSAInorlegislaturereportsonstepstheexecutivehastakentoaddressauditrecommendations.

Source:http://esep.kg/images/docs/2018/06/otchet-sp-kr-sa-2017-god-russ1.pdf

Comment:TheSAIreportreflectsaggregateddataondamagestothebudget.However,detailedinformationontheperformanceoftheSAIregulationsisnotavailable(pp.7-8).



103.IsthereanIndependentFiscalInstitution(IFI)thatconductsbudgetanalysesforthebudgetformulationand/orapprovalprocess?

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

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

FiscalcouncilssuchastheOfficeforBudgetResponsibilityintheUnitedKingdom(https://obr.uk/),theFiscalPolicyCouncilinSweden(FinanspolitiskaRådet,http://www.finanspolitiskaradet.com/),andtheHighCouncilforPublicFinancesinFrance(HautConseildesfinancespubliques,https://www.hcfp.fr/).

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

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

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

Answer:d.No,thereisnoIFI.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338ReportoftheChamberofAccounts"Ontheauditofthepreparationandexecutionoftherepublicanbudget,theefficiencyofthedistributionanduseofresourcesofthestatebudget,specialandextra-budgetaryfunds,managementofforeignanddomesticdebtoftheKyrgyzRepublicfor2016year"-http://esep.kg/images/docs/reports/2017/otchet-rb-sa-2016.pdf,http://minfin.kg/ru/novosti/otchety-po-ispolneniyu-byudzheta/esept-palatasynyn-auditinin-zhyyyntyktary/otchet-po-auditu-sostavleniya-i-ispolneniya-respub.htmlConclusionoftheChamberofAccountsoftheKyrgyzRepubliconthedraftLawoftheKyrgyzRepublic“OntherepublicanbudgetoftheKyrgyzRepublicfor2016andtheforecastfor2017-2018”-http://esep.kg/images/docs/reports/2017/sakluchenie-2016-2018-final.pdf

Comment:InKyrgyzstan,thereisnoanIFIthatspecializesinconductinganindependentassessmentofthebudgetprocessandisendowedwithallthenecessaryfinancialandhumanresources.ThetaskofgivinganoverviewofthebudgetproposaltotheParliamentisgiventoSupremeAuditInstitution(ChamberofAccounts).InaccordancewithPart2ofArticle72oftheBudgetCodeoftheKyrgyzRepublic,thecompetenceoftheChamberofAccountsincludesanalysisoftheEBPandpreparationoftheconclusiononit.InopensourcetheChamberofAccountspublishedassessmentoftheEBPfor2016anditwaspublishedin2017.Thereisnoopenaccessformore

https://www.cbo.gov/

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

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

https://obr.uk/

http://www.finanspolitiskaradet.com/

https://www.hcfp.fr/

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

recentreportsontheEBP.AccordingtorepresentativesoftheChamberofAccountstheconclusiononEBPispreparedwithintwomonthsafterthedraftissubmittedtoparliamentbygovernment.TheAccountingChamberforwardsthisconclusiontotheParliament.



104.DoestheIndependentFiscalInstitution(IFI)publishmacroeconomicand/orfiscalforecasts?

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

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

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

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

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

Source:ConclusionoftheChamberofAccountsoftheKyrgyzRepubliconthedraftLawoftheKyrgyzRepublic“OntherepublicanbudgetoftheKyrgyzRepublicfor2016andtheforecastfor2017-2018”-http://esep.kg/images/docs/reports/2017/sakluchenie-2016-2018-final.pdf

Comment:ChamberofAccountspresentsitsconclusionontheEBPwithmacroeconomicforecast.Forexample,section3ofConclusionoftheChamberofAccountsoftheKyrgyzRepubliconthedraftLawoftheKyrgyzRepublic“OntherepublicanbudgetoftheKyrgyzRepublicfor2016andtheforecastfor2017-2018”containsamacroeconomicforecast.But,itshouldbenotedthatthereisnoinopensourceconclusionsoftheChamberofAccountsonEBPfor2017,2018and2019years.



105.DoestheIndependentFiscalInstitution(IFI)publishitsowncostingsofnewpolicyproposals,toassesstheirimpactonthebudget?

GUIDELINES:Question105assesseswhetheranIndependentFiscalInstitution(IFI)hasacostingfunctionthatinvolvesassessingthebudgetaryimplicationsofnewpolicyproposalsforbothrevenuesandexpenditures,andifso,whatkindofroleithas.ManyIFIshaveacostingrole,butwithsubstantialdiversityinthenatureand

extentofthiswork(vonTrappetal2016,pp.17-18andTable2).Someassessvirtuallyallnewpolicyproposals,whileotherscostonlyaselectionofnewpolicyproposals.Othersonlypublishopinionson,orscrutinizethecostingsof,budgetmeasuresproducedbytheexecutive.

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

Answer:d.No,thereisnoIFI;ortheIFIdoesnotpublishitsowncostingsofnewpolicyproposals.

Source:n/a

Comment:Thereisnopossibilitytoevaluatethisissue,sincethereisnoinopenaccessconclusionsiftheChamberofAccountsontheEBPfor2017,2018and2019years.



106.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheIndependentFiscalInstitution(IFI)takepartandtestifyinhearingsofacommitteeofthelegislature?

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

Answer:d.Never,orthereisnoIFI.

Source:n/a

Comment:InKyrgyzstan,thereisnoanIFIthatspecializesinconductinganindependentassessmentofthebudgetprocessandisendowedwithallthenecessaryfinancialandhumanresources.



107.Doesthefulllegislatureand/oralegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal?

GUIDELINES:Question107askswhetherthelegislaturedebatesbudgetpoliciespriortothetablingoftheExecutive’sBudgetProposal.Ingeneral,priortodiscussingtheExecutive’sBudgetProposalforthecomingyear,thelegislatureshouldhaveanopportunitytoreviewthegovernment’sbroadbudgetprioritiesandfiscalparameters.OftentimesthisinformationislaidoutinaPre-BudgetStatement,whichtheexecutivepresentstothelegislaturefordebate.(SeeQuestions54-58.)

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

Toanswer“a,”thefulllegislaturemustdebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposalandapproverecommendationsfortheupcomingbudget.

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

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

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

Answer:a.Yes,thefulllegislaturedebatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,andapprovesrecommendationsfortheupcomingbudget.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338TheLaw"OntheRegulationsoftheJogorkuKenesh(Parliament)"-http://cbd.minjust.gov.kg/act/view/ru-ru/203166?cl=ru-ruBudgetresolutionoftheKyrgyzRepublicfor2019andforecastfor2020-2021-http://www.kenesh.kg/ru/article/show/3778/ot-26-aprelya-2018-goda-2397-vi-o-byudzhetnoy-rezolyutsii-kirgizskoy-respubliki-na-2019-god-i-prognoze-na-2020-2021-godi

Comment:Inaccordancewithpart2ofArticle89oftheBudgetCode,thedraftofrepublicanbudgetforthenextfiscalyearisformedonthebasisoftheparametersstipulatedinthemainprovisionsoftheBudgetResolutionofParliament.InaccordancewithPart2ofArticle69oftheBudgetCode,theParliamentadoptstheBudgetResolutionnolaterthanApril30oftheyearprecedingthenextbudgetyear.InaccordancewithPart3ofArticle70oftheLaw"OntheRegulationsoftheJogorkuKenesh(Parliament)",therelevantcommitteeoftheparliamentdevelopsadraftBudgetResolution,whichreflectsthemaindirectionsofthebudgetpolicyforthecomingyear,takingintoaccounttheproposalsoffactions,committeesanddeputiesofparliamentandsubmitstoperliament.InaccordancewithPart4ofArticle70oftheLaw"OntheRegulationsoftheJogorkuKenesh(Parliament)"theBudgetResolutionoftheParliamentisapprovedbyaresolutionandadoptitbymajorityofthevotes,butnotlessthan50votesuntilApril30.



108.HowfarinadvanceofthestartofthebudgetyeardoesthelegislaturereceivetheExecutive’sBudgetProposal?

GUIDELINES:Question108examineshowfarinadvanceofthestartofthebudgetyearthelegislaturereceivestheExecutive’sBudgetProposal.InternationalgoodpracticerecommendsthattheExecutive’sBudgetProposalshouldbesubmittedtothelegislaturefarenoughinadvancetoallowthelegislaturetimetoreviewitproperly,oratleastthreemonthspriortothestartofthefiscalyear.(See,forinstance,Principle2.2.2oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).

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


appropriateanswer.

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

Answer:a.ThelegislaturereceivestheExecutive’sBudgetProposalatleastthreemonthsbeforethestartofthebudgetyear.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338ThedraftLawoftheKyrgyzRepublic“OntherepublicanbudgetoftheKyrgyzRepublicfor2019andtheforecastfor2020-2021”-http://www.kenesh.kg/ru/draftlaw/474135/show

Comment:InaccordancewithPart5ofArticle91oftheBudgetCodetheGovernmentsubmitstotheParliamentadraftlawontherepublicanbudgetfortheforthcomingperiodnolaterthanOctober1oftheyearprecedingthenextfiscalyear,inaccordancewiththerequirementsofthisCode.EBPfor2019wasregisteredbytheParliamentonOctober1(http://www.kenesh.kg/ru/draftlaw/474135/show).



109.WhendoesthelegislatureapprovetheExecutive’sBudgetProposal?

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

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

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

Answer:a.Thelegislatureapprovesthebudgetatleastonemonthinadvanceofthestartofthebudgetyear.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338DateofadoptionoftheEBPfor2019-http://www.kenesh.kg/ru/draftlaw/474135/show

Comment:InaccordancewithPart2ofArticle99oftheBudgetCodetheEBPshouldbeadoptedbytheParliamentnotlaterthanonemonthbeforethestartofthenewfiscalyear.TheEBPfor2019wasadoptedonNovember29,2018.



110.DoesthelegislaturehavetheauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:

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

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

Answer:a.Yes,thelegislaturehasunlimitedauthorityinlawtoamendtheExecutive’sBudgetProposal.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338TheLaw"OntheRegulationsoftheJogorkuKenesh(Parliament)"-http://cbd.minjust.gov.kg/act/view/ru-ru/203166?cl=ru-ru

Comment:InaccordancewithPart3ofArticle96oftheBudgetCodetheprofilecommitteeoftheParliament:1)considertheconclusionsofthefactionsandcommitteesintheirsupervisedareasforgeneralization;2)holdsanextendedmeetingwiththeparticipationofthePrimeMinisteroftheKyrgyzRepublic,membersoftheGovernment,leadersoffactionsandchairmenofcommitteesoftheParliamenttodiscussthedraftEBP,takingintoaccounttheproposalsoffactionsandcommitteesoftheParliament;3)conductsparliamentaryhearingsonthedraftlawontherepublicanbudget;4)submitstotheParliamentforconsiderationadraftEBPwithaconclusiontakingintoaccounttheconclusionsofthefactionsandcommittees.InaccordancewithPart5ofArticle97oftheBudgetCodeifthedraftEBPisrejectedinthefirstreadingbytheParliament,theGovernmentdeterminesthedeadlineforrevisionandresubmissionofthedraftbudgetforthesecondreading.InaccordancewithPart4ofArticle741oftheLaw"OntheRegulationsoftheJogorkuKenesh(Parliament)"theEBPadoptedbytheParliamentandamendmentstoitaresentforsignaturetothePresidentwithin14calendardaysfromthedateoftheiradoption.



111.Duringthemostrecentbudgetapprovalprocess,didthelegislatureuseitsauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:Question111assesseswhetheranyformalauthorityofthelegislaturetoamendtheExecutive’sBudgetProposalisusedinpractice.TheresponsestothisquestionshouldbedeterminedbasedonactionbythelegislaturerelatedtotheEnactedBudgetusedintheOBS.Chooseanswer“a”ifthelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposalduringthemostrecentbudgetapprovalprocess,andamendmentswereadopted(all,oratleastsomeofthem).Answer“a”alsoappliesifthelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposal,buttheamendmentswererejectedbyexecutiveveto.Answer“b”appliesifthelegislatureuseditsauthorityinlawtoproposeamendmentstotheExecutive’sBudgetProposal,butnoneoftheseamendmentswereadopted.Answer“c”appliesifthelegislaturehastheauthorityinlawtoamendthebudget,butnoamendmentswereproposedduringitsconsideration.Answer“d”applieswhenthelegislaturedoesnothaveanyauthoritytoamendthebudget(thatis,Question110isanswered“d”).

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

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

Source:ComparativetableforthedraftEBPintheofficiallanguage-2reading(Сравнительнаятаблицанаофициальномязыке-2чтение.docx)-http://www.kenesh.kg/ru/draftlaw/474135/showEnactedBudgetfor2019-http://cbd.minjust.gov.kg/act/view/ru-ru/111855

Comment:Example:AccordingtothecomparativetabletothedraftEBPfor2019theParliamentmadechangestotheparametersofthebudgetrevenues(Governmentproposal-151,454,484.1thousandsoms,Parliamentproposal-151,762,419.1thousandsom),expenditures(Governmentproposal-161,710,709.8thousandsoms,Parliamentproposal-161,913,144.8thousandsoms),deficitlimit(Governmentproposal-10,225,225.7thousandsoms,Parliamentproposal-10,150,725.7thousandsoms).TheamendmentstotheEBPapprovedbytheParliamentwereadoptedbythePresidentoftheKyrgyzRepublic.ThefactthatchangeshappencouldbeseenprimarilycomparingtheEBPinthe1st,2ndand3rdreadings.(http://cbd.minjust.gov.kg/act/view/ru-ru/111855)



112.Duringthelastbudgetapprovalprocess,didaspecializedbudgetorfinancecommitteeinthelegislatureexaminetheExecutive’sBudgetProposal?

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

Areportwiththecommittee’sfindingsandrecommendationsisintendedtoinformthedebateinthefulllegislature,thereforeitmustbepublishedbeforethelegislaturehasadoptedthebudget.

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

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

Answer:a.Yes,aspecializedbudgetorfinancecommitteehadatleastonemonthtoexaminetheExecutive’sBudgetProposal,anditpublishedareportwithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338ConclusionoftheCommitteeonBudgetandFinanceofParliament(ЗаключениеКомитетапобюджетунаофициальномязыке.docx)-http://www.kenesh.kg/ru/draftlaw/474135/show

Comment:InaccordancewithPart4ofArticle96oftheBudgetCodeconsiderationoftheEBPinthespecializedcommittee(BudgetandFinancecommittee-http://www.kenesh.kg/ru/committee/8/show/komitet-po-byudzhetu-i-finansam)oftheParliamentshouldbecompletedwithin30calendardaysfromthedateofsubmissionoftheEBPtotheParliament.TheCommitteeonBudgetandFinanceofParliamentprepareditsconclusionontheEBPonNovember26,2018.ConclusionofthecommitteepublishedonasinglepageoftheParliament’swebsiteontheEBP2019http://www.kenesh.kg/ru/draftlaw/download/112681/accompdoc/kyhttp://www.kenesh.kg/ru/committee/article/8/2069/show/zaklyuchenie-komiteta-po-byudzhetu-i-finansam-ot-12-noyabrya-2018-goda-o-proekte-zakona-kirgizskoy-respubliki-o-respublikanskom-byudzhete-kirgizskoy-respubliki-na-2019-god-i-prognoze-na-2020-2021-godi

PeerReviewer

Opinion:Agree


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

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

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

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

Forpurposesofrespondingtothisquestion,usethosesectoralcommitteesthatarebestperforming–thatis,theonesthatexaminethebudgetthelongestandthatpublishreports.

Answer:a.Yes,sectorcommitteeshadatleastonemonthtoexaminetheExecutive’sBudgetProposal,andtheypublishedreportswithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:Conclusionsofalllegislativecommittees-http://www.kenesh.kg/ru/draftlaw/474135/show

Comment:ConclusionsonEBP2019ofalllegislativecommitteespublishedonasinglepageoftheParliament’swebsiteontheEBP2019:-CommitteeonBudgetandFinance;-SocialAffairsCommittee;-CommitteeonEnergy;-TransportCommittee;-LawEnforcementCommittee;-CommitteeonConstitutionalLaw;-AgrarianPolicyCommittee.



114.Inthepast12months,didacommitteeofthelegislatureexaminein-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod?

GUIDELINES:Question114isaboutlegislativeoversightofbudgetexecution.Itassesseswhetherandhowoftenacommitteeexaminedtheimplementationofthebudgetduringthebudgetexecutionperiod(i.e.,financialyear)forwhichitwasapproved,andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.Thisquestiondoesnotapplytotheexpostreviewofimplementationfollowingtheendofthebudgetyearaspartoftheauditstage,whichisassessedseparately.Nordoesitapplytothelegislature’sreviewofthebudgetthatitmayundertakeaspartoftheprocessofconsideringasupplemental

budgetduringtheyear.In-yearmonitoringbythelegislaturewillbeaffectedbythefrequencythattheexecutivepublishesIn-YearReports.

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

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

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

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

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

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

Source:http://kenesh.kg/ru/committee/article/8/1988/show/zasedanie-komiteta-po-byudzhetu-i-finansam-zhogorku-kenesha-kirgizskoy-respubliki-29-oktyabrya-2018-g-10-00-ch-1-etazh-zapadniy-zal-povestka-dnya

Comment:AccordingtotheagendaofOctober29,2018,theCommitteeonBudgetandFinanceheardareportontheresultsoftheexecutionoftherepublicanbudgetoftheKyrgyzRepublicfromJanuarytoSeptember2018.Theminutewerenotpublished.



115.DoestheexecutiveseekapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunitsthatreceiveexplicitfundingintheEnactedBudget,andisitlegallyrequiredtodoso?

GUIDELINES:Question115examineswhethertheexecutiveseeksapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,andwhetheritislegallyrequiredtodoso.

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

Theconditionsunderwhichtheexecutivemayexerciseitsdiscretiontoshiftfundsshouldbeclearlydefinedinpubliclyavailableregulationsorlaw.Inaddition,theamountoffundsthattheexecutiveisallowedtotransferbetweenadministrativeunitsshouldnotbesoexcessiveastounderminetheaccountabilityoftheexecutivetothelegislature.

Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforeshiftingfundsbetweenadministrativeunits,anditdoessoinpractice.Answer“b”appliesiftheexecutiveobtainslegislativeapprovalbeforeshiftingfundsbetweenadministrativeunits,butisnotlegallyrequiredtodoso.Answer“c”appliesiftheexecutiveislegallyrequiredtoreceivelegislativeapprovalbeforeshiftingfunds,butdoesnotdosoinpractice.Answer“d”appliesiflegislativeapprovalisnotlegallyrequiredfortheexecutivetoshiftfundsbetweenadministrativeunitsandtheexecutivedoesnotobtainlegislativeapprovalinpractice.Answer“d”alsoappliesiftheexecutiveisauthorizedtoshiftanamountconsideredsoexcessiveastoundermineaccountability(roughlyequalto3percentoftotalbudgetedexpenditures).A“d”responseappliesifthelegislatureonlyapprovestheshiftingoffundsafterithasalreadyoccurred.

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

Answer:c.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,butinpracticetheexecutiveshiftsfundsbeforeobtainingapprovalfromthelegislature.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338

Comment:InaccordancewithPart4ofArticle115oftheBudgetCodeifitisnecessarytochangethebudgetparametersapprovedbythelawontherepublicanbudget,priortotheadoptionoftherelevantamendmentstoit,itcanbeexecutedinagreementwiththerelevantcommitteeoftheParliament,whichisresponsiblefortheissuesofbudgetlegislation.InopenaccessthereisnodecisionsoftheCommitteeonBudgetandFinanceoftheParliamenttoshiftingfunds,andthereforetheassessment"a"forthisquestionisnotapplicable.



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

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

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

Typically,legislativeapprovalofadditionalspendingbeyondwhatwasreflectedintheEnactedBudgetwouldoccurwiththeadoptionofasupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

Answer:c.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortospendingexcessrevenues,butinpracticetheexecutivespendsthesefundsbeforeobtainingapprovalfromthelegislature.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338http://cbd.minjust.gov.kg/act/view/ru-ru/111854

Comment:InaccordancewithPart1ofArticle115oftheBudgetCodeGovernmentinitiatestheprocedureformakingchangesandadditionstotheEBifwasadecisionmadeonuseofadditionalrevenuesorsavingsinexpensesreceivedduringtheexecution.InopenaccessthereisnodecisionsoftheCommitteeonBudgetandFinanceoftheParliamenttoshiftingfundsandthereforetheassessment"a"forthisquestionisnotapplicable.OnDecember26,2018,significantchangeswereintroducedtothebudgetintherevenueandexpenditurepartofthebudgetfor2018(http://cbd.minjust.gov.kg/act/view/ru-ru/111854),i.e.changesweremadejust5calendardaysbeforetheendoffiscalyear.Thisfactindicatesthat,infact,changesintheexpendituresideofthebudgetweremadeearlierandafterthesechangeswereapprovedbylaw.



117.DoestheexecutiveseekapprovalfromthelegislaturepriortoreducingspendingbelowthelevelsintheEnactedBudgetinresponsetorevenueshortfalls(thatis,revenueslowerthanoriginallyanticipated)orotherreasonsduringthebudgetexecutionperiod,andisitlegallyrequiredtodoso?

GUIDELINES:Question117examineswhethertheexecutivereceivesapprovalfromthelegislaturepriortocuttingspendingbelowthelevelsintheEnactedBudgetinresponsetorevenueshortfallsorforanyotherreason,andwhetheritislegallyrequiredtodoso.GoodpracticerequiresthelegislaturetoapprovechangesinrevenueorexpenditurerelativetotheEnactedBudget.Forexample,iflessrevenueiscollectedunexpectedlyduringtheyear,thelegislatureshouldapproveorrejectanyproposedreductionsinexpendituresthatareimplementedasaresult.Ifsuchrequirementsarenotinplace,theexecutivemightsubstantiallychangethecompositionofthebudgetattheexecutive’sdiscretion,withnolegislativecontrol.

Typically,legislativeapprovalofproposalstoreducespendingbelowthelevelsreflectedintheEnactedBudgetwouldoccuraspartofthesupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforeimplementingspendingcutsinresponsetorevenueshortfallsorforotherreasons,anditdoessoinpractice.Answer“b”appliesiftheexecutivereceivedlegislativeapprovalbeforeimplementingsuchcuts,butisnotlegallyrequiredtodoso.Answer“c”appliesiftheexecutiveislegallyrequiredtoobtainlegislativeapprovalbeforeimplementingsuchcuts,butdoesnotdosoinpractice.Answer“d”appliesiflegislativeapprovalisnotlegallyrequiredfortheexecutivetoimplementsuchcutsandtheexecutivedoesnotobtainsuchapprovalinpractice.A“d”responseappliesifthelegislatureonlyapprovesthespendingcutsaftertheyhavealreadyoccurred.

Answer:c.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoreducingspendingbelowenactedlevels,butinpracticetheexecutiveimplementsthesecutsbeforeseekingapprovalfromthelegislature.


Comment:InaccordancewithPart4ofArticle115oftheBudgetCodeifitisnecessarytochangethebudgetparametersapprovedbythelawontherepublicanbudget,priortotheadoptionoftherelevantamendmentstoit,itcanbeexecutedinagreementwiththerelevantcommitteeoftheParliament,whichisresponsiblefortheissuesofbudgetlegislation.InopenaccessthereisnodecisionsoftheCommitteeonBudgetandFinanceoftheParliamenttoshiftingfunds,andthereforetheassessment"a"forthisquestionisnotapplicable.

OnDecember26,2018,significantchangeswereintroducedtothebudgetintherevenueandexpenditurepartofthebudgetfor2018(http://cbd.minjust.gov.kg/act/view/ru-ru/111854),i.e.changesweremadejust5calendardaysbeforetheendofthefiscalyear.Thisindicatesthat,infact,changestothebudgetweremadeearlierandafterthesechangeswereapprovedbylaw.



118.DidacommitteeofthelegislatureexaminetheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI)?

GUIDELINES:Question118isaboutexpostoversightfollowingtheimplementationofthebudget.ItprobeswhetheracommitteeexaminedtheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI),andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.AkeyissueishowsoonaftertheSAIreleasesthereportdoesitlegislaturereviewit.Thisquestiondoesnotapplytothelegislativescrutinyofin-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod,whichisassessedseparately.Also,thequestionisaskingspecificallyabouttheSAI’sannualreportontheexecutionofthebudget,notaboutotherauditreportsthattheSAImayproduce.(ThisistheAuditReportusedforrespondingtoQuestion98.)

Toanswer“a,”alegislativecommitteemusthaveexaminedtheannualAuditReportwithinthreemonthsofitbeingreleasedbytheSAI,andthenpublishedareport(orreports)withfindingsandrecommendations.(Notethatthethree-monthperiodshouldonlytakeintoaccounttimewhenthelegislatureisinsession.)

Answer“b”applieswhenthecommitteeexaminesitwithinsixmonthsofitbeingreleased(butmorethanthreemonths),andthenpublishedareportwithitsfindingsandrecommendations.Choose“c”ifacommitteeexaminedtheannualAuditReportmorethansixmonthsafteritbecameavailableoritdidnotpublishanyreportwithfindingsandrecommendations.Answer“d”applieswherenocommitteeexaminedtheannualAuditReport.

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

Answer:a.Yes,acommitteeexaminedtheAuditReportontheannualbudgetwithinthreemonthsofitsavailability,anditpublishedareportwithfindingsandrecommendations.

Source:TheChamberofAccountsreport(ОтчетобаудитеСчетнойпалаты.pdf)http://www.kenesh.kg/ru/draftlaw/450857/showConclusionoftheCommitteeonEconomicandFiscalPolicydatedOctober2,2018OnthedraftLawoftheKyrgyzRepublic“OnapprovalofthereportontheexecutionoftherepublicanbudgetoftheKyrgyzRepublicfor2017”(ЗаключениеКомитетапофискальнойполитикенаофициальномязыке.docx)-http://www.kenesh.kg/ru/draftlaw/450857/showConclusionoftheCommitteeonBudgetandFinanceontheactivitiesoftheAccountsChamberoftheKyrgyzRepublicfor2018-http://www.kenesh.kg/ru/committee/article/8/2588/show/zaklyuchenie-komiteta-po-byudzhetu-i-finansam-ot-10-iyunya-2019-goda-ob-otchete-predsedatelya-schetnoy-palati-kirgizskoy-respubliki-o-deyatelynosti-schetnoy-palati-kirgizskoy-respubliki-za-2018-god

Comment:TheChamberofAccountssubmittedareportontheexecutionoftherepublicanbudgetfor2017onAugust28,2018.ThedateofsubmissionofreportspecifiedinthereportoftheChamberofAccounts.TheCommitteeonEconomicandFiscalPolicyoftheParliamentissuedaconclusiononthereportoftheChamberofAccountsonOctober2,2018.ConclusionoftheCommitteeonBudgetandFinanceontheactivitiesoftheAccountsChamberoftheKyrgyzRepublicfor2018showninsourcebox.



119.Wastheprocessofappointing(orre-appointing)thecurrentheadoftheSAIcarriedoutinawaythatensureshisorherindependence?

GUIDELINES:Question119concernstheappointmentprocessofthecurrentheadoftheSupremeAuditInstitution(SAI).Appointmentproceduresvarygreatlyacrosscountries,aswellasacrossdifferenttypesofSAIs.Moreover,conventionsandinformalpracticescangreatlyaffectthedefactoindependenceoftheheadoftheSAI.WhilethesefactorsmakeitdifficulttodeviseasinglemetricagainstwhichallSAIscanbeassessedwithregardtothisparticularaspect,thisquestionfocusesonwhetherthelegislatureorjudiciarymustappointorapprovetheappointmentoftheheadoftheSAIasawaytoensuretheSAI’sindependencefromtheexecutive.However,iftheappointmentiscarriedoutinanotherwaythatnonethelessensurestheindependenceoftheSAIhead,thenthatapproachcouldbealsoconsidered.

Toanswer“a,”thelegislatureorjudiciarymustappoint(orre-appoint)theheadoftheSAI,orapprovetherecommendationoftheexecutive,asawaythatensurehisorherindependencefromtheexecutive.(Asnotedabove,alternativeapproachesmayalsobeacceptable.)Choose“b”iftheappointmentprocessdoesnotensuretheindependenceoftheheadoftheSAI,e.g.theexecutivemayappointtheheadoftheSAIwithoutthefinalconsentofthelegislatureorjudiciary.

Irrespectiveofwhichansweryouselected,provideadescriptionofhowtheheadoftheSAIisappointed.

Answer:a.Yes,theheadoftheSAImayonlybeappointedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforetheappointmenttakeseffect.

Source:TheConstitutionoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/202913

Comment:Article74(4):Legallythereare9Auditorsofwhich3aresuggestedbythePresident,3bythemajoritycoalitionand3bytheopposition.ThelegislatureselectsauditorsandapprovesthecompositionoftheSAIauditors.UsuallythePresident,themajoritycoalitionandtheoppositionproposemorethan3candidatestomakesurethereisasufficientpooltoselectfrom.AftertheauditorsareappointedbyParliament,thePresidentappointstheirChairpersonfromavailable9auditors.UsuallytheChairpersonisacandidatefromthePresident,buttheindependenceoftheAccountschamberismaintained.


GovernmentReviewer

Opinion:Agree

120.Mustabranchofgovernmentotherthantheexecutive(suchasthelegislatureorthejudiciary)givefinalconsentbeforetheheadoftheSupremeAuditInstitution(SAI)canberemovedfromoffice?

GUIDELINES:

Question120coversthemannerinwhichtheheadorseniormembersoftheSAImayberemovedfromoffice.ThisquestiondrawsonbestpracticesidentifiedintheLimaDeclarationofGuidelinesonAuditingPrecepts(http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf),includingmeasuresintendedtoguaranteetheoffice’sindependencefromtheexecutive.

Toanswer“a,”theheadoftheSAImayonlyberemovedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforetheheadoftheSAIisremoved.Forexample,thelegislatureorjudiciarymaygivefinalconsentfollowingacertainexternalprocess,suchasacriminalproceeding.Sowhiletheexecutivemayinitiateacriminalproceeding,thefinalconsentofamemberofthejudiciary—orajudge—isnecessarytorenderaverdictofwrongdoingthatmayleadtotheremovalfromofficeoftheheadoftheSAI.Answer“b”appliesiftheexecutivemayremovetheheadoftheSAIwithoutthefinalconsentofthejudiciaryorlegislature.

Answer:a.Yes,theheadoftheSAImayonlyberemovedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforeheorsheisremoved.

Source:LawoftheKyrgyzRepublic"OntheChamberofAccountsoftheKyrgyzRepublic"-http://cbd.minjust.gov.kg/act/view/ru-ru/1516

Comment:ThePresidentisneitherExecutivepower,northeLegislative.itispossiblethatwhen(asitisthecasenow)thePresidentandhispoliticalpartyrepresentthemajority,theParliamentusuallysupportsanythingthePresidentdoesandviceversa.Butbylaw,theParliamenthasarighttoremovetheheadoftheSAI.



121.WhodeterminesthebudgetoftheSupremeAuditInstitution(SAI)?

GUIDELINES:

Question121askswhodeterminesthebudgetoftheSupremeAuditInstitution(SAI).Toensureobjectiveauditsofgovernmentbudgets,anotherimportantcomponentoftheSAI’sindependencefromtheexecutiveistheextenttowhichtheSAI’sbudgetisdeterminedbyabodyotherthantheexecutive,andwhethertheSAIhasadequateresourcestofulfillitsmandate.

Answer“a”appliesifthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate,ANDeithertheSAIdeterminesitsownbudgetandthensubmitsittotheexecutive(whichacceptsitwithlittleornochange)ordirectlytothelegislature,orthebudgetoftheSAIisdetermineddirectlybythelegislatureorjudiciary(orsomeindependentbody).Answer“b”appliesiftheSAI’sbudgetisdeterminedbytheexecutive(absentarecommendationfromtheSAI),andthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.Answer“c”appliesifthelegislatureorjudiciary(orsomeindependentbody)determinestheSAI’sbudget,butthefundinglevelisnotconsistentwiththeresourcestheSAIneedstofulfillitsmandate.Answer“d”appliesiftheexecutivedeterminestheSAI’sbudget,andthefundinglevelisnotconsistentwiththeresourcestheSAIneedstofulfillitsmandate.PleaseprovideevidenceinsupportoftheassessmentthatthefundinglevelisorisnotbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.

Answer:c.ThebudgetoftheSAIisdeterminedbythelegislatureorjudiciary(orsomeindependentbody),butthefundinglevelisnotconsistentwiththeresourcestheSAIneedstofulfillitsmandate.


http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf

Comment:InaccordancewithPart2ofArticle93oftheBudgetCodetheSAIwiththeconclusionoftheGovernmentsendsthedraftbudgetforapprovaltotherelevantcommitteeoftheParliamentforinclusionintheEBP.However,duetostrictbudgetlimitationsofthecountrynoneoftheGovernmentbodiesreceivesufficientfundingtofulfilltheirfunctions.



122.DoestheSupremeAuditInstitution(SAI)havethediscretioninlawtoundertakethoseauditsitmaywishto?

GUIDELINES:Question122exploresthescopeoftheinvestigativepowersoftheSupremeAuditInstitution(SAI)asprescribedinlaw.

Question97askswhichofthethreetypesofaudits—financial,compliance,andperformance—theSAIconducts.ThisquestionasksiftheSAIisconstrainedbylaw(ratherthanbyalackofcapacityoraninadequatebudget)fromundertakinganyformofauditorinvestigatingirregularitiesinanyprogramoractivity.

Therearenumerousexamplesoflimitations.Forinstance,someSAIsarenotpermittedbytheirlegalmandatetoauditjointventuresorotherpublic-privatearrangements.Othersareonlyallowedtoundertakefinancialaudits,precludedfromconductingperformanceorvalue-for-moneyaudits.TheSAIsinsomecountriesdonothavethelegalmandatetoreviewarrangementsinvolvingoilorstabilizationfunds,orothertypesofspecialorextra-budgetaryfunds.TheSAImayalsonothavetheabilitytoauditcommercialprojectsinvolvingthepublicandprivatesector.

Toanswer“a,”theSAImusthavefulldiscretioninlawtodecidewhichauditstoundertake.Answer“b”appliesifsomelimitationsexist,buttheSAIenjoyssignificantdiscretiontoundertakethoseauditsitwishesto.Answer“c”appliesiftheSAIhassomediscretion,butsignificantlegallimitationsexist.Answer“d”appliesiftheSAIhasnopoweratalltochoosewhichauditstoundertake

ConsultingtheLimaDeclarationofGuidelinesonAuditingPrecepts(http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf)maybeusefulinansweringthisquestionasitsprovisionsservetodefinetheappropriatescopeofaSAI’slegalmandateandjurisdiction.

Answer:a.TheSAIhasfulldiscretiontodecidewhichauditsitwishestoundertake.

Source:Article72oftheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338Articles7,8and11oftheLawoftheKyrgyzRepublic"OntheChamberofAccountsoftheKyrgyzRepublic"-http://cbd.minjust.gov.kg/act/view/ru-ru/1516

Comment:AsperlegislationtheSAIhasarighttodevelopitsauditplananditonlyneedsapproval/discussionwiththeBudgetCommittee.ItcanalsoputitemsinitsplansbasedonrequestsfromthePresident,theParliamentandtheGovernment(theExecutive).Inpractice,itdoescompileitsplansindiscussionwithBudgetCommittee.SincetheyreceivemultiplerequestsfromthePresident,theParliamentandtheExecutive,theyusuallyhaveshortageofresourcestorespondtoallrequests.



123.AretheauditprocessesoftheSupremeAuditInstitution(SAI)reviewedbyanindependentagency?

GUIDELINES:Question123assesseswhetherandtowhatextenttheauditprocessesoftheSupremeAuditInstitution(SAI)aresubjecttoreviewbyanindependentagency.ThelattercouldbeapeerSAI,aninternationalorganization,anacademicinstitutionwithrelevantexpertise,oranindependentdomesticagencywithqualityassurancefunctionsintheareaoffinancialreporting.

http://internationalbudget.org/wp-content/uploads/LimaDeclaration.pdf

Toanswer“a,”anindependentagencymustconductandpublishareviewoftheauditprocessesoftheSAIonanannualbasis.Answer“b”appliesifareviewwascarriedoutwithinthepastfiveyears,andpublished,butitisnotconductedannually,but.Chooseanswer“c”iftheSAIhasaninternalunitthatreviewstheauditprocessesoftheSAIonaregularbasis,butanindependentagencydoesnotconductsuchareview.Answer“d”appliesiftheauditprocessesoftheSAIarereviewedneitherbyanindependentagencynorbyaunitwithintheSAI.

Iftheansweriseither“a”or“b,”pleasespecifythenameoftheindependentagencyandwhenlastitconductedsuchareview,andprovideacopyofthepublishedreport.Iftheansweris“c,”pleasespecifythenameoftheunitwithintheSAIthatistaskedwithconductingsuchreviews.

Answer:c.No,butaunitwithintheSAIconductsareviewoftheauditprocessesoftheSAIonaregularbasis.

Source:StructureofSAI-http://esep.kg/index.php?option=com_content&view=category&layout=blog&id=56&Itemid=113&lang=ru

Comment:IntheKyrgyzRepublicthereisnoindependentinstitution,thatregularlyauditprocessesoftheSAI.But,theSAIhasinitsstructureAnalytics,MethodologyandInternationalRelationsDepartment,whichisresponsibleformonitoringcompliancewithauditprocedures



124.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheSupremeAuditInstitution(SAI)takepartandtestifyinhearingsofacommitteeofthelegislature?

GUIDELINES:Question124concernstheinteractionbetweentwoimportantoversightactorsandassesseshowfrequentlytheSupremeAuditInstitution(SAI)madehigh-levelinputstotheworkoflegislativecommittees.ManySAIsinteractwiththelegislatureinsomeform,butthenatureandintensityoftheinteractionvaries.Thisquestionprobesthisaspectbyasking,withreferencetothepast12months,howfrequentlytheheadoraseniorstaffmemberoftheSAItookpartandtestifiedinhearingsofacommitteeofthelegislature.TheintentistoassesstheextenttowhichtheSAIrepresentativeinquestionwasnotonlypresentatameetingofalegislativecommittee,butwasanactiveparticipant(asopposedtoapassiveobserver,servingonlyasaresourcewhencalledupon).Youcanrefertoofficialrecordsoflegislativecommittees,websitesandannualreportsoftheSAI,pressreleasesandmediacoverage,forexample.Chooseanswer“a”ifthisoccurredfivetimesormore;“b”forthreetimesormore,butlessthanfivetimes;“c”foronceortwice,and“d”fornever.

Answer:a.Frequently(i.e.,fivetimesormore).

Source:http://www.kenesh.kg/ru/news/show/7146/pravitelystvo-kr-prodolzhit-rabotu-po-ispolneniyu-postanovleniya-zhogorku-kenesha-po-tets-g-bishkekhttp://www.kenesh.kg/ru/news/show/7142/ulukbek-maripov-zaklyucheniya-audita-proekta-modernizatsii-tets-g-bishkek-napravleni-v-pravoohranitelynie-organihttp://www.kenesh.kg/ru/news/show/6233/parlamentskaya-fraktsiya-ata-meken-obsudila-voprosi-o-gosudarstvennom-vneshnem-dolge-kirgizskoy-respublikihttp://www.kenesh.kg/ru/news/show/6189/profilyniy-komitet-zaslushal-informatsiyu-pravitelystva-ob-ispolyzovanii-kreditov-i-grantov-poluchennih-kr-i-merah-prinimaemih-po-obespecheniyu-ih-vozvratnostihttp://www.kenesh.kg/ru/news/show/6115/ulukbek-maripov-v-proshlom-godu-bili-viyavleni-byudzhetnie-rezervi-poteri-i-neeffektivnoe-ispolyzovanie-na-summu-v-obaeme-11-mlrd-976-mln-somov

Comment:TheChairmanoftheChamberofAccountsMaripovUlukbekwasminimum5timesfromOctober2018toFebruary2019inParliamentarianhearingsandevents.



125.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationoftheannualbudget(priortothebudgetbeingtabledinparliament)?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf.

PleaseconsideronlyparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencydesignatedbythegovernmenttoimplementparticipationmechanisms(“theexecutive”)iscurrentlyusingtoallowthepublictoparticipateintheformulationoftheannualbudget,includingannualpre-budgetdiscussions.Participationmechanismsusedonlybylineministriesshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbytheexecutive,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasspendingandtaxpolicy,fundingandrevenuelevels,andmacro-fiscalplanning.

Toanswer“a,”theexecutivemustuseopenparticipationmechanismsthatinvolvethepublicintheformulationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficials.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.

Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputintheformulationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichtheexecutiveseeksoutinputsfromcitizens.Examplesincludesurveys,focusgroups,reportcards,publishedpolicyconsultationexercises,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

2)Theexecutiveconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andtheexecutivedeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,thereshouldbesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothattheallCSOsandindividualmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.

Examplesofmechanismsthatmightqualifyasa“c”responseincludehotlines,Facebookannouncements,andone-offmeetingswithNGOsinwhichthereisapublicrecord.

Theresearchermustpresentevidencetosupportselectionofa“c”response.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:a.Yes,theexecutiveusesopenparticipationmechanismsthroughwhichmembersofthepublicandgovernmentofficialsexchangeviewsonthebudget.

Source:TheMinistryofFinanceheldopenpublichearingforEBP2019onSeptember52018(25daysbeforeEBPwassubmittedtoparliament).1)Theeventwasopentoallpublic,butparticipantshadtoregisterinadvance(МинистерствофинансовКыргызскойРеспубликиприглашаетвсезаинтересованныестороныпринятьучастиевзапланированныхобщественныхбюджетныхслушаниях-http://www.minfin.kg/ru/novosti/novosti/v-bishkeke-sostoyatsya-obschestvennye-slushaniya-p).2)TheeventwasorganizedbyMinistryofFinanceandheldinMoFoffice.(http://minfin.kg/ru/novosti/novosti/v-bishkeke-sostoyatsya-obschestvennye-slushaniya-p).3)Theformatoftheeventwasopenquestion&answers.4).AttachedinvitationlettertopublichearingsontheEBP2019wassenttoallPublicCounsilsundertheministriesandagencies(https://1drv.ms/b/s!Aptu5CAVo8WwgaVnjAoaCzCqZejuTg).Contentoftheinvitationletterwasalmostthesameasintheannouncement.Theinvitationletterstatesthatrepresentativesofcivilsocietyareinvitedtothehearingstoreceivesuggestionsandrecommendationsandotherrelevantinformation.

https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf

Also,informationabouthearingswasdistributedthroughthemedia.(http://www.minfin.kg/ru/novosti/novosti/v-bishkeke-sostoyatsya-obschestvennye-slushaniya-p).5).ForpublicwasavailablefullcontentoftheEBP2019(http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god).TheEBPwaspublishedonthewebsiteoftheMoFonAugust27,2018-9daysbeforethebudgethearings.

Comment:TheBudgetCode(effectiveJanuary2017)oftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338DecreeoftheGovernmentoftheKyrgyzRepublicNo.854ofDecember30,2017-http://cbd.minjust.gov.kg/act/view/ru-ru/11524

Article127oftheBudgetCodeoftheKyrgyzRepublic“Publicbudgethearings”:1.PublicbudgethearingsareaneventintheformofanopendiscussionoftheformationandexecutionofbudgetsofthebudgetsystemoftheKyrgyzRepublic,initiatedbytheexecutiveauthoritiesandlocalgovernmentstostudypublicopinion,receiveproposals,recommendationsanddecision-makingtakingintoaccounttheinterestsofthepopulation.2.Materialsforpublicbudgethearingsmustbepublishedontheofficialwebsiteoftherelevantstateandlocalgovernmentauthorities10daysbeforethepublicbudgethearings.3.Astateorlocalgovernmentbodyshallensuretheregistrationofparticipantsinpublicbudgethearings,representativesofthemassmedia(ifnecessary),keepingaprotocolanddrawingupfinaldocuments.4.Astateorlocalgovernmentbody,basedontheresultsofthepublicbudgethearing,summarizestheproposalsreceivedfromtheparticipantsofthepublicbudgethearings,sendsthemanswersondecisionstakenasaresultoftheirconsideration.

Article71oftheBudgetCodeoftheKyrgyzRepublic:TheMinistryofFinanceorganizesandconductspublicbudgethearingsontheEBP,preparesreportsofdisagreementsandpublishesthemonthewebsite.



126.Withregardtothemechanismidentifiedinquestion125,doestheexecutivetakeconcretestepstoincludevulnerableandunder-representedpartsofthepopulationintheformulationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleof“Inclusiveness”,andexaminestheexecutive’sefforttoactivelyreachouttocitizenswhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocesses.Theemphasishereisontheexecutive’seffortstoseekouttheviewsofmembersofthepublicfromsociallyvulnerablegroupsand/orwhoareunderrepresentedintheprocess.

Toanswer“a,”theexecutivemustactivelyseekoutindividualsfromvulnerableandunderrepresentedcommunitiesand/orcivilsocietyorganizationsrepresentingvulnerableandunderrepresentedindividualsandcommunities.Theresearchermustprovideevidencetoshowthegovernment’seffortsandactions.Theresearchermustspeakwiththerelevantgovernmentofficial(s),andsubsequentlydoublecheckwithanalternativesource,suchasrepresentativesofvulnerable/underrepresentedgroups.

Answer“b”appliesiftheexecutivedoesnottakeconcretestepstoincorporatevulnerable/underrepresentedindividuals,ororganizationsrepresentingthem,intoparticipationmechanismsoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:b.Therequirementsforan“a”responsearenotmet.

Source:n/a

Comment:Thegovernmentbodiesdoesnotmakeaspecificsteptoinvitevulnerablegroups.



127.Duringthebudgetformulationstage,whichofthefollowingkeytopicsdoestheexecutive’sengagementwithcitizenscover?

Forthepurposeofthisquestion,keytopicsareconsideredtobe:

1.Macroeconomicissues2.Revenueforecasts,policies,andadministration3.Socialspendingpolicies4.Deficitanddebtlevels5.Publicinvestmentprojects6.Publicservices

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsiderallofthemechanismscurrentlyusedbytheexecutivetopromotepublicparticipationduringtheformulationoftheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics--andforthisreasontheotherquestionsassessingtheexecutive’sengagementwiththepublicduringbudgetformulationcanbeansweredonthebasisofengagementontopicsotherthanthesixlistedabove--forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeonlytheoneslistedabove.Iftheexecutive’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.

Notealsothatthisquestionassessesonlythecoverageofpublicengagement(i.e.,“whatissuesisthepublicinvitedtoengageon?”)andissuesrelatedtothedepthofengagementorselectivityofengagedarenotdealtwithbythisquestion.

Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:a.Theexecutive’sengagementwithcitizenscoversallsixtopics.

Source:MatrixoftakingintoaccountcommentsandsuggestionsontheresultsofpublicbudgethearingsonthedraftLawoftheKyrgyzRepublic"Ontherepublicanbudgetfor2019andtheforecastfor2020-2021."-http://minfin.kg/ru/novosti/proekty-normativnykh-pravovykh-aktov/obratnaya-svyaz-/matritsa-ucheta-zamechaniy-i-predlozheniy-po-itoga5180TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338

Comment:InaccordancewithPart4ofArticle80oftheBudgetCodethemainparametersofthebudgetareapprovednolaterthanJuly1.MinistryofFinanceusuallyholdsbudgethearingonEBPinearlySeptember,20–25daysbeforesubmittingEBPtotheParliament.Duetotimeconstraints,thereispracticallynopossibilityoftakingintoaccounttherecommendationsofcitizensonthemacroeconomiccomponent.Ongovernmentalbudgethearing,whichwasheldonSeptember5,allkindissueswasdiscussedwithpublic(seeMatrix).Topicsincludedcapitalinvestments,portals,servicingofexternaldebt,loanagreements,amendmentstolocalgovernmentact,publicservices(mostlyhealthrelated),revenueforecasts,improvementinrevenue&customsadministration,growthforecasts,programssuchasTaza-Kooma,DenSooluk.



128.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputinmonitoringtheimplementationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf.

PleaseconsideronlyparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencydesignatedbythegovernmenttoimplementparticipationmechanisms(“theexecutive”)iscurrentlyusingtoallowthepublictoparticipateinmonitoringtheimplementationoftheannualbudget.Iftheexecutivehasdesignatedacentralcoordinatingagencytoimplementparticipationmechanismsthroughoutthenationalbudgetprocess,researchersmayconsiderthesemechanisms.Participationmechanismsusedonlybylineministriesshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbytheexecutive,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortsto


incorporatecitizens’inputintotheimplementationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasrevenueadministration,publicservicedelivery,publicinvestmentprojectimplementation,includingprocurement,andtheadministrationofsocialtransferschemes.

Toanswer“a,”theexecutivemustuseopenparticipationmechanismsthatinvolvethepublicintheimplementationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficial.Examplesincludepublicmeetings,online,deliberativeexchanges,procurementcomplaintmechanisms,andsocialmonitoringanddialogue.

Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputontheimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichtheexecutiveseeksoutinputsfromcitizens.Examplesincludepublichearings,surveys,focusgroups,reportcards,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoprovideinputonbudgetimplementation,but:

1)Themechanismsarenotstructured,happenonlyonad-hocbasis,ornotregularly.

and/or

2)Theexecutiveconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andtheexecutivedeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,theresearchermusthaveevidencethatthegovernmentisholdingparticipationmechanismsthathavesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothatallCSOsandmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.

Examplesincludehotlines,Facebookannouncements,one-offmeetingswithNGOsinwhichthereisapublicrecord.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:c.Yes,theexecutiveusesparticipationmechanismsduringthebudgetimplementationphase,buteitherthesemechanismscaptureonlysomead-hocviews,ortheexecutiveinvitesspecificindividualsorgroupsforbudgetdiscussions(participationisnot,inpractice,opentoeveryone).

Source:In2018,thereweretwopublichearingsonbudgetexecution(i)On17April2018,MoFheldahearingonAnnualreporton2017budgetexecution(http://minfin.kg/ru/novosti/novosti/v-minfine-kr-proshli-obschestvennye-slushaniya-po-)(ii)On11September2018,MoFheldahearingonsemi-annualreviewof2018budgetexecution(http://minfin.kg/ru/novosti/novosti/proshli-obschestvennye-slushaniya-po-polugodovomu-).Thehalf-yearreportontheexecutionoftherepublicanbudgetconsistsonlyofananalysisofmacroeconomicindicators(revenues,budgetexpenditures).Atthesametime,thereisnoanalyticsofbudgetexecutionbysectors,noreportinginformationontheexecutionofprogrambudgets,etc.

Comment:InBudgetCodethereisnoobligationtoheldpublichearingsonimplementationofannualbudget.

Theformatofthepublichearing-hearingswereopentoinvitedmembersonlywhichincludedcivilsocietyorganizations.TheMoFofficialspresentedonthefindingsofthereports,followedbyquestionsandanswers.



129.Withregardtothemechanismidentifiedinquestion128,doestheexecutivetakeconcretestepstoreceiveinputfromvulnerableandunderrepresented

partsofthepopulationontheimplementationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprincipleof“Inclusiveness”,andexaminestheexecutive’sefforttoactivelyreachouttocitizenswhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocesses.Theemphasishereisonnationalgovernment’seffortstoobtaininputfrommembersofthepublicwhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocessesduringtheimplementationoftheannualbudget.

Toanswer“a,”theexecutivemustactivelyseekoutindividualsfromvulnerableandunderrepresentedcommunityand/orcivilsocietyorganizationsrepresentingvulnerableandunderrepresentedindividualsandcommunities.Theresearchermustprovideevidencetoshowthegovernment’seffortsandactions.Theresearchermustspeakwiththerelevantgovernmentofficial(s),andsubsequentlydoublecheckwithanalternativesource,suchasrepresentativesfromvulnerable/underrepresentedgroups.

Answer“b”appliesifthenationalexecutivedoesnottakeconcretestepstoincorporatevulnerable/underrepresentedindividuals,ororganizationsrepresentingthem,intoparticipationmechanismsoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.


Source:n/a

Comment:No



130.Duringtheimplementationoftheannualbudget,whichofthefollowingtopicsdoestheexecutive’sengagementwithcitizenscover?


1.Changesinmacroeconomiccircumstances2.Deliveryofpublicservices3.Collectionofrevenue4.Implementationofsocialspending5.Changesindeficitanddebtlevels6.Implementationofpublicinvestmentprojects

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsiderallofthemechanismscurrentlyusedbytheexecutivetopromotepublicparticipationduringtheimplementationoftheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics--andforthisreasontheotherquestionsassessingtheexecutive’sengagementwiththepublicduringbudgetimplementationcanbeansweredonthebasisofengagementontopicsotherthanthesixlistedabove--forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeONLYtheoneslistedabove.Iftheexecutive’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:c.Theexecutive’sengagementwithcitizenscoversatleastone(butlessthanthree)oftheabove-mentionedtopics.

Source:In2018,thereweretwopublichearingsonbudgetexecution(i)On17April2018,MoFheldahearingonAnnualreporton2017budgetexecution(http://minfin.kg/ru/novosti/novosti/v-minfine-kr-proshli-obschestvennye-slushaniya-po-)(ii)On11September2018,MoFheldahearingonsemi-annualreviewof2018budgetexecution(http://minfin.kg/ru/novosti/novosti/proshli-

obschestvennye-slushaniya-po-polugodovomu-).Thehalf-yearreportontheexecutionoftherepublicanbudgetconsistsonlyofananalysisofmacroeconomicindicators(revenues,budgetexpenditures).Atthesametime,thereisnoanalyticsofbudgetexecutionbysectors,noreportinginformationontheexecutionofprogrambudgets,etc.

Comment:InaccordancewithPart1ofArticle125oftheBudgetCodeMinistryofFinanceobligedtopostonitsofficialwebsiteasemi-annualreviewoftheexecutionoftherepublicanbudget.(ReportontheexecutionofthestatebudgetoftheKyrgyzRepublicforthefirsthalfof2018-http://minfin.kg/ru/novosti/novosti/otchyot-ob-ispolnenii-gosbyudzheta-kyrgyzskoy-resp5043)

Itshouldbenotedthatinthebudgetlegislationthereisnorequirementforholdingpublichearingsonsemi-annualreviewsontheexecutionoftherepublicanbudget.TheMinistryofFinancelistedmajortopicsincludedinthesemi-annualreviewontheexecutionoftherepublicanbudgetin2018.Therewaslimitedinformationontheexecutionoftherevenueandexpenditurepartofthebudget,andpublicdebtservice,whichlimitedthepossibilityofdetaileddiscussionofkeytopicswiththepublic.



131.Whentheexecutiveengageswiththepublic,doesitprovidecomprehensivepriorinformationontheprocessoftheengagement,sothatthepubliccanparticipateinaninformedmanner?

Comprehensiveinformationmustincludeatleastthreeofthefollowingelements:

1.Purpose2.Scope3.Constraints4.Intendedoutcomes5.Processandtimeline

GUIDELINES:ThisquestionrelatestotheGIFTprincipleof“Openness,”andaddresseswhethertheexecutiveprovidesrelevantinformationontheprocessoftheengagementbeforepublicparticipationtakesplace,inordertohelpcitizensengageeffectively.Thequestionaddresseswhetherthe“rulesofthepublicengagement”areclearlyspelledout,inadvanceandindetail,sothatthosemembersofthepublicwhowanttoengageknowhowtodoso,intermsofwhentheycandoso,whattheyareexpectedtoprovideinputon,bywhen,towhom,etc.Thisquestiondoesnotcoverthesubstanceoftheengagement,whichiscoveredbyquestions127and130.

Non-comprehensiveinformationmeansthatthegovernmentprovidesinformationthatincludesatleastonebutlessthanthreeoftheelementslistedabove.

Purposereferstoabriefexplanationofwhythepublicengagementisbeingundertaken,includingtheexecutive’sobjectivesforitsengagementwiththepublic.

Scopereferstowhatiswithinthesubjectmatteroftheengagementaswellaswhatisoutsidethesubjectmatteroftheengagement.Forexample,thescopemayincludehowacurrentpolicyisadministeredbutexcludethespecificsofthepoliciesthemselves.

Constraintsreferstowhethertherearethereanyexplicitlimitationsontheengagement.Anexampleofaconstraintcouldbethatanypolicychangesmustnotcost(orforgorevenue)morethanaspecificamountorhavenonetfiscalcost.

Intendedoutcomesreferstowhattheexecutivehopestoachieveasaresultoftheengagement.Examplesofintendedoutcomescouldberevisingapolicytobetterreflectcitizenorservice-userviewsortoimprovethewayinwhichaparticularprogramisadministered.

Processreferstothemethodsbywhichthepublicengagementwilltakeplaceandthediscretestepsintheprocess.Forexample,theprocessmaysimplybeaone-offInternet-basedconsultation,withasummarypublishedofpublicinputsandtheofficialresponse.Theprocessmayinvolvesimultaneousoroverlappingsteps,andmaybeconductedinoneroundorintwoormoreroundsofengagement.

Timelinereferstothespecificdatesonwhichthediscretestepsintheprocesswilltakeplace,orduringwhichtheywillbecompleted,andclearstartandenddatesfortheoverallengagement.

Answer“d”appliesiftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationorformulationstage.

Answer:c.Informationisprovidedinatimelymannerinbothoroneofthetwophases,butitisnotcomprehensive.

Source:

GovernmentalhearingorganizedbyMinistryofFinance-https://rus.azattyk.org/a/29472541.htmlhttp://www.minfin.kg/ru/novosti/novosti/v-bishkeke-sostoyatsya-obschestvennye-slushaniya-phttps://1drv.ms/b/s!Aptu5CAVo8WwgaVnjAoaCzCqZejuTg-invitationletter.

MoFpublisheddraftversionoftheEBP2019onAugust27,2018,9daysbeforepublichearingsDuringthehearingsMoFmadepresentationusingPowerPoint.

Comment:MoFpublishedannouncementonitsweb-siteonAugust24aboutGovernmentalhearingsonrepublicanbudgetfor2019.MoFsentinvitationtoallPublicCouncilsbyemail.Theinvitationletterstatesthatrepresentativesofcivilsocietyareinvitedtothehearingstoreceivesuggestionsandrecommendationsandotherrelevantinformation.Also,informationabouthearingswasdistributedthroughthemedia.

Typically,hearingsheldbytheMoFareformal.Proposalsmadebycivilsocietyareusuallynotcommunicatedtoparliament.However,inthecurrentyear,alargenumberofcivilsocietyrepresentativesspokenegativelyabouttheplannedreductioninhealthcareexpendituresfor2020.Civilsocietyprovideddataonpossiblerisks.Also,thisissuewasbroughttoparliament.Ultimately,inthedraftbudget,thehealthexpendituresintroducedinparliamentremainedatthelevelofthepreviousyear.Ibelievethatinthepresenceofmechanismsforcivilparticipationinthebudgetprocess,theactivityofcivilsocietyitselfisveryimportant.Withoutthis,budgetdiscussionmechanismswillbeinefficientandformal.



132.Withregardtothemechanismidentifiedinquestion125,doestheexecutiveprovidethepublicwithfeedbackonhowcitizens’inputshavebeenusedintheformulationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedintheformulationoftheannualbudget,andhow/why.

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:


-Anot-so-detailedreport,suchasadocumentwithafewparagraphs,onhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereusedornotused.

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor

-Areport(beingitdetailedornot-so-detailed)onhowpublicinputshavebeenusedornotused.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:c.Yes,theexecutiveprovidesawrittenrecordwhichincludeseitherthelistoftheinputsreceivedorareportorsummaryonhowtheywereused.

Source:MatrixoftakingintoaccountcommentsandsuggestionsontheresultsofpublicbudgethearingsonthedraftLawoftheKyrgyzRepublic"Ontherepublicanbudgetfor2019andtheforecastfor2020-2021."-http://minfin.kg/ru/novosti/proekty-normativnykh-pravovykh-aktov/obratnaya-svyaz-/matritsa-ucheta-zamechaniy-i-predlozheniy-po-itoga5180

Comment:

MinistryofFinanceheldgovernmentalbudgethearingontheEBP2018,whichwasheldonSeptember5.AfterbudgethearingMoFpublishedMatrixoftakingintoaccountcommentsandsuggestionsofpublic.Shouldbementioned,thatforthemostrecommendationsofsocietywerenotprovidedwithanswersabouttheiracceptanceorrejection.



133.Withregardtothemechanismidentifiedinquestion128,doestheexecutiveprovidethepublicwithinformationonhowcitizens’inputshavebeenusedtoassistinmonitoringtheimplementationoftheannualbudget?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceivedduringtheimplementationoftheannualbudget,whichonesaretakeintoaccounttoimprovebudgetmonitoring,andhow/why.

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:


-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputsreceived(e.g.,awrittentranscript)fromthepublicand

-Anot-so-detailedreport,suchasadocumentwithafewparagraphs,onhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereorwerenottakenintoaccountbytheexecutiveduringbudgetmonitoring.

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:d.Therequirementsfora“c”responseorabovearenotmet.

Source:Theresultsofthepublichearingonthesemi-annualreviewoftheexecutionofthebudgetfor2018-http://minfin.kg/ru/novosti/novosti/proshli-obschestvennye-slushaniya-po-polugodovomu-

Theresultsofpublichearingonannualreportofthebudgetfor2017-http://minfin.kg/ru/novosti/novosti/v-minfine-kr-proshli-obschestvennye-slushaniya-po-

Comment:TheMinistryofFinancedidn’tprovideanywrittenreportontheoutcomesofthepublicdiscussiononbudgetexecution.



134.AreparticipationmechanismsincorporatedintothetimetableforformulatingtheExecutive’sBudgetProposal?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Sustainability,”“Timeliness”and“Complementarity”andaddresseswhethertheexecutiveisabletolinkparticipationmechanismstotheadministrativeprocessesthatareusedtocreatetheannualbudget.

Pleasenotethat“timetable”referstoadocumentsettingdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation.ThisdocumentissometimesreferredtoasthebudgetcalendarandisthesamedocumentreferencedinQuestion53.

Answer“a”appliesifthenationalexecutiveestablishesaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudget.Foranswerchoice“a”,thetimetablemustbeavailabletothepublicpriortothebudgetpreparationprocessbeginning.

Answer“b”appliesiftheexecutivedoesnotestablishaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudgetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationorimplementationstage.

Answer:a.Yes,theexecutiveincorporatesparticipationintoitstimetableforformulatingtheExecutive’sBudgetProposalandthetimetableisavailabletothepublic.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338DecreeoftheGovernmentoftheKyrgyzRepublicNo.854ofDecember30,2017-http://cbd.minjust.gov.kg/act/view/ru-ru/11524

Annex1and2notetheproceduresfordevelopmentofthebudgetproposal.Publichearingsarementionedinthetimetable.

Comment:Article127oftheBudgetCodeoftheKyrgyzRepublic“Publicbudgethearings”:1.PublicbudgethearingsareaneventintheformofanopendiscussionoftheformationandexecutionofbudgetsofthebudgetsystemoftheKyrgyzRepublic,initiatedbytheexecutiveauthoritiesandlocalgovernmentstostudypublicopinion,receiveproposals,recommendationsanddecision-makingtakingintoaccounttheinterestsofthepopulation.2.Materialsforpublicbudgethearingsmustbepublishedontheofficialwebsiteoftherelevantstateandlocalgovernmentauthorities10daysbeforethepublicbudgethearings.3.Astateorlocalgovernmentbodyshallensuretheregistrationofparticipantsinpublicbudgethearings,representativesofthemassmedia(ifnecessary),keepingaprotocolanddrawingupfinaldocuments.4.Astateorlocalgovernmentbody,basedontheresultsofthepublicbudgethearing,summarizestheproposalsreceivedfromtheparticipantsofthepublicbudgethearings,sendsthemanswersondecisionstakenasaresultoftheirconsideration.Item3oftheInstructionontheprocedurefortheformation,reviewandexecutionofmedium-termbudgetspendingstrategies(approvedbytheDecreeoftheGovernmentoftheKyrgyzRepublicNo.854ofDecember30,2017):-Publicationofthedraftmedium-termbudgetexpendituresstrategyontheofficialwebsiteofthestatebodyandnotificationofpublichearings-untilApril15;-Holdingpublichearingsontheprojectofdraftmedium-termbudgetexpendituresstrategy-untilApril15.Article84oftheBudgetCodeoftheKyrgyzRepublic:Theresultsofpublichearingsarepublishedonthewebsitesoftherespectivestatebodieswithprotocolsofdisagreements.TheInstructionsontheformation,reviewandexecutionofbudgetsonaprogrambasis(approvedbytheDecreeoftheGovernmentoftheKyrgyzRepublicNo.854ofDecember30,2017):-DiscussionofbudgetprogramstructureswithPubliccouncils(LawoftheKyrgyzRepublic"OnPublicCouncilsofStateBodies");-Holdingopenpublichearingsontheprojectofbudgetprogram-untilJuly25.Article71oftheBudgetCodeoftheKyrgyzRepublic:TheMinistryofFinanceorganizesandconductspublicbudgethearingsontheEBP,preparesreportsofdisagreementsandpublishesthemonthewebsite.Article96oftheBudgetCodeoftheKyrgyzRepublic:-Parliamentholdsparliamentaryhearingsonthedraftlawontherepublicanbudget.



135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?

GUIDELINESWhilequestions125–135focusonlyonparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencycurrentlyusetoallowthepublictoparticipateinthenationalbudgetprocess,thisquestionasksaboutparticipationmechanismsusedbylineministriestoallowthepublictoparticipateinnationalbudgetprocesses.Thus,participationmechanismsusedbytheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencyshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbyalineministryorifmultiplelineministriesuseparticipationmechanisms,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationand/orimplementationoftheannualbudget.

ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf

Toanswer“a,”alineministrymustuseopenparticipationmechanismsthatinvolvethepublicintheformulationorimplementationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficial.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputintheformulationorimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichalineministryseeksoutinputsfromcitizens.Examplesincludesurveys,focusgroups,reportcards,publishedpolicyconsultationexercises,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesifalineministryhasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

2)Alineministryconsultswithand/orinteractswith,citizens,butthereisdiscretioninwhoisallowedtoparticipate,andthelineministrydeterminesfullyorpartiallysuchselectionprocessbyinvitingspecificgroups(forexamplebymakinganopencallbutjusttoexpertsfromaparticularsector,ornamingspecificorganizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

Incaseswherethereisdiscretioninwhoisallowedtoparticipate,toselectanswerchoice“c”,thereshouldbesomesortofpublicrecord(heldinpublic,minutesofmeetingsreleasedtopublic)sothattheallCSOsandindividualmembersofthepubliccanhaveknowledgeofthemeeting,whoparticipated,andwhatwasdiscussed.


Examplesofmechanismsthatmightqualifyasa“c”responseincludehotlines,Facebookannouncements,andone-offmeetingswithNGOsinwhichthereisapublicrecord.

Answer:c.Yes,atleastonelineministryusesparticipationmechanismsduringthebudgetformulationorimplementationphase,buteitherthesemechanismscaptureonlysomead-hocviews,ortheexecutiveinvitesspecificindividualsorgroupsforbudgetdiscussions(participationisnot,inpractice,opentoeveryone).

Source:BudgethearingofMandatoryMedicalInsuranceFund-http://foms.kg/news/494BudgethearingofSocialFund-http://socfond.kg/ru/news/321-O-biudzhietie-Sotsialnogho-fonda-Kyrghyzskoi-Riesp/BudgethearingoftheMinistryofHealth-http://www.med.kg/ru/dok/obsuzhdenie-npa/645-proekt-srednesrochnoj-strategii-byudzheta-na-2019-2021-g-g.htmlBudgethearingoftheMinistryofTransportandRoads-http://mtd.gov.kg/27-aprelya-2018-goda-sostoitsya-obshhestvennoe-byudzhetnoe-slushanie-po-voprosu-srednesrochnoj-strategii-byudzhetnyh-rashodov-ministerstva-na-2019-2021-gody/StateCommitteeforIndustry,EnergyandSubsoilUse-http://gkpen.kg/index.php/press/news/310-31-07-2018-2019-2021

Comment:Accordingtobudgetlegislation,civilsocietyhastherighttoparticipateinopenbudgethearingstodiscussdraftmedium-termbudgetspendingstrategiesoflineministriesanddepartmentsinApril.ItalsoprovidesforthemandatoryholdingofbudgethearingsonthedraftprogrambudgetsinJuly(legalrequirementsareindicatedintheanswerto134questions).Onthedraftmedium-termbudgetspendingstrategiesarerequiredtoconductbudgethearingsby13ministriesanddepartments,andondraft


programbudgets,about70statebodies.

Whilevarioussectoralministriesofferopportunitiesforcitizenstoparticipate,theseareadhocmechanismsandinmostcasesnotopentoallcitizens.



136.Doesthelegislatureortherelevantlegislativecommittee(s)holdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheformulationoftheannualbudget(pre-budgetand/orapprovalstages)?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedtoallowingthepublictoattendorhearpublicbudgetdeliberations.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)hasputinplaceandisusingtoallowthepublictoparticipateintheirdeliberationsontheannualbudget.Thisincludesdeliberationsduringthepre-budgetphase(i.e.,whentheexecutiveisstillintheprocessofformulatingthedraftbudget)andthebudgetdiscussionsafterthebudgethasbeentabledtoparliamentandbeforeitisapproved.Inthecommentbox,pleasespecifyduringwhichstageofthebudgetcyclethelegislaturehasputinplaceapublicparticipationmechanism.

MechanismsthroughwhichmembersofthepublicreachouttoindividualMembersofParliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Ifthereismorethanonemechanism,pleaseselectamechanismthatbestshows/reflectsthelegislature’seffortstoincorporatecitizensintotheformulationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasrevenues,policyselection,andmacro-fiscalplanning(pleasenotethattheissueofcoverageiscoveredinasubsequentquestion).

Toanswer“a,”thelegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;butThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,butThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget

Answer:a.Yes,publichearingsareheld,andmembersofthepublic/CSOstestify.

Source:TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338ParliamentarianhearingonEBP2019-http://www.kenesh.kg/ru/news/show/6301/parlamentskie-slushaniya-po-obsuzhdeniyu-zakonoproektov-o-respublikanskom-byudzhete-proydut-5-noyabrya-2018-goda

Comment:InaccordancewithArticle96oftheBudgetCodeoftheKyrgyzRepublicParliamentholdsparliamentaryhearingsontheEBP.

OnNovember5,2018Parliament'sbudgetanFinancecommitteeheldabudgethearingonEBP2019.Inprinciple,anyonecouldattendthehearing.



137.Duringthelegislativedeliberationsontheannualbudget(pre-budgetorapprovalstages),whichofthefollowingkeytopicsdoesthelegislature’s(orrelevantlegislativebudgetcommittee)engagementwithcitizenscover?


1.Macroeconomicissues2.Revenueforecasts,policies,andadministration3.Socialspendingpolicies4.Deficitanddebtlevels5.Publicinvestmentprojects6.Publicservices

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsidertherangeofmechanismscurrentlyusedbythelegislaturetopromotepublicparticipationduringlegislativedeliberationsontheannualbudget.

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics,forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeonlytheoneslistedabove.Ifthelegislature’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.

Answer:c.Thelegislatureseeksinputonatleastone(butlessthanthree)oftheabove-mentionedtopics.

Source:ParliamentarianhearingonEBP2019-http://www.kenesh.kg/ru/news/show/6301/parlamentskie-slushaniya-po-obsuzhdeniyu-zakonoproektov-o-respublikanskom-byudzhete-proydut-5-noyabrya-2018-goda

Comment:OnNovember5,2018,theParliamentheldbudgethearingsontheentireissuesrelatedtoEBP2019.Seehttp://www.kenesh.kg/ru/draftlaw/474135/show(thispagecontainsallthedocumentsrelatedtotheEBP2019).EveryyearIparticipateinparliamentarybudgethearings.TheinvitationtothehearingispublishedonthewebsiteofParliament.Representativesoftheparliamentalsosende-mailinvitationstohearings.Usually,presentationsoftheMinistryofFinanceontheparametersofthedraftbudgetandtheMinistryofEconomyonthemacroeconomicforecastarebeingpreparedforthehearing.Also,presentationsaremadebyrepresentativesofcivilsociety.Lastyear,BakytbekSatybekov(ChairmanofthePublicCounciloftheMinistryofFinance)spokewithageneralassessmentofthedraftbudget.Igaveatalktheyearbeforelastonthetopic"OpenBudgetIndex".Therewerealsoreportsonecology,genderissues,etc.Afterthereports,theparticipantsinthehearingshandinsheetswiththefullnametothemoderatorofthehearing(usuallythechairmanordeputycommitteeofparliamentonbudgetandfinance).Themoderatorinturngivestheopportunitytoaskquestionsorspeaktorepresentativesofcivilsociety.Afterthehearing,thebudgetandfinancecommitteeusuallymakesadecisionontheresultsofthehearing,indicatingthemainrecommendationsvoicedatthehearing.ThedraftprogrambudgetispublishedinearlyOctoberontheParliament’swebsite.Whenenteringtheparliamentaryhall,hardcopiesofthedraftbudgetandprogramofeventsareusuallydistributed.



138.Doesthelegislatureprovidefeedbacktothepubliconhowcitizens’inputshavebeenusedduringlegislativedeliberationsontheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichthelegislatureprovidesinformationtocitizensonwhichpublicinputswerereceivedandhowinputswereusedduringlegislativedeliberations(pleasenotethatthesedeliberationscanrefertothepre-budgetandapprovalphases).By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbythelegislature.

Answer“a”applieswhenthelegislatureprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)and

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhenthelegislatureprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)and

-Anot-so-detailedreportonhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedinlegislativedeliberationsontheannualbudget(pleasenotethatthesedeliberationsrefertothepre-budgetandapprovalphases).

Answer“c”applieswhenthelegislatureprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)or


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.


Source:ThereportontheactivitiesoftheParliamentaryBudgetandFinanceCommitteefortheperiodfromJune1,2018toJune30,2019indicatesinformationaboutthehearings.However,thereportdoesnotcontaininformationontheresultsofthehearingsandacceptedrecommendationsfromcivilsociety(http://www.kenesh.kg/ru/committee/article/8/2723/show/otchet-o-deyatelynosti-komiteta-po-byudzhetu-i-finansam-zhogorku-kenesha-kirgizskoy-respubliki-za-period-s-1-iyunya-2018-goda-po-30-iyunya-2019-goda).

Comment:AccordingtotherepresentativeoftheParliament,theCommitteeonBudgetandFinancedidnotadoptaseparateresolutionontheresultsoftheparliamentaryhearing.However,theproposalsmadebythepublicweresubmittedfordiscussionbytheCommitteeonBudgetandFinanceinthesecondreadingoftheEBP2019.



139.Doesthelegislatureholdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheAuditReport?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedtoallowingthepublictoattendorhearpublicbudgetdeliberations.

Akeyconstitutionalroleofthelegislatureinalmostallcountriesistooverseethegovernment’smanagementofpublicresources.WhiletheSupremeAuditInstitutionisresponsibleforcheckingthegovernment’saccountsandpublishingtheoutcomeoftheiraudits,foraccountabilitypurposesitisessentialthatthelegislaturereviewsandscrutinizesthosereports,andchecksonwhethertheexecutiveistakingtheappropriatecorrectiveactionsbasedontheSupremeAuditInstitution’srecommendations.

Holdingpublichearingstoreviewauditfindingsallowsthepublictolearnmoreabouthowthegovernmenthasmanageditsresourcesforthebudgetyearsthathaveended,anddemandaccountabilityincaseofmismanagementandirregularities.Reviewinganddiscussingthosereportsinpublicisthereforeakeyresponsibilityofalegislature.

Pleasenotethatby“AuditReport”werefertothesameauditreportassessedinthetransparencysectionofthisSurvey,i.e.,oneoftheeightkeybudgetdocumentsthatallgovernments(inthiscase,theSupremeAuditInstitution)mustproduce,accordingtobestpractice.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)haveputinplaceandusingtoallowthepublictoparticipateintheirdeliberationsontheAuditReport.

Mechanismsthroughwhichmembersofthepublicreachouttoindividualmembersofparliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Toanswer“a,”thenationallegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;BUTThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,BUTThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheAuditReport.


Source:n/a

Comment:PublichearingsontheAuditReportwiththeparticipationofthepublicwerenotheld.



140.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeintheSAI’sauditprogram(forexample,bybringingideasonagencies,programs,orprojectsthatcouldbeaudited)?

GUIDELINES:ThisquestionassesseswhethertheSupremeAuditInstitution(SAI)hasestablishedmechanismsthroughwhichthepubliccanprovidesuggestionsonissues/topicstobeincludedinitsauditprogram.Whendecidingitsauditagenda,theSAImayundertakeauditsforasampleofagencies,projects,andprogramsinthecountry;andsuchaselectioncouldbebasedoncomplaintsandsuggestionsmadebymembersofthepublic.Toreceivesuchsuggestions,theSAImaycreateformalmechanisms,likesettingupawebsite,hotline,oroffice(orassigningstafftoliaisewiththepublic).


Source:www.esep.kg

Comment:TheSAIdoesnothaveanymechanismtoinvolvethepublic.



141.DoestheSupremeAuditInstitution(SAI)providethepublicwithfeedbackonhowcitizens’inputshavebeenusedtodetermineitsauditprogram?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheSupremeAuditInstitutionprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedtodeterminetheSupremeAuditInstitution’sauditprogram.By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbytheSupremeAuditInstitution.

Answer“a”applieswhentheSupremeAuditInstitutionprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublicand

-Anot-so-detailedreportonhowpublicinputswereusedornotused.ThisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedtodeterminetheSAI’sannualauditprogram.

Answer“c”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Thereceivedfromthepublicor


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetorifmaintainformalmechanismsthroughwhichthepubliccansuggestsissues/topicstoincludeintheSAI’sauditprogram.


Source:n/a

Comment:TheSAIdoesnotinvolvepublicintoanydiscussionontheauditofpublicfinances.



142.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations(asrespondents,witnesses,etc.)?

GUIDELINES:Thisquestionmirrorsquestion140,butinsteadofcoveringpublicassistanceinformulatingtheSAI’sauditprogram,itfocusesonwhethertheSupremeAuditInstitutionhasestablishedmechanismsthroughwhichthepubliccanparticipateinauditinvestigations.Inadditiontoseekingpublicinputtodetermineitsauditagenda,theSAImaywishtoprovideformalopportunitiesforthepublicandcivilsocietyorganizationstoparticipateintheactualauditinvestigations,aswitnessesorrespondents.


Source:n/a

Comment:TheSAIdoesnotmaintainformalmechanismthroughwhichpubliccancontributetoauditinvestigations.



S0.AreyouparticipatingintheSectorBudgetTransparencyModulepilot?

Pleaseselect"Yes"tothisquestionifyouhaveconfirmedyourparticipationintheSectorBudgetTransparencyModulepilot,andS1-S20relatedtosectorbudgettransparencywillbecomeavailableforyoutocomplete.

Forallothers,pleaseselect"No,"andyouwillbedirectedtothelastpageoftheOpenBudgetSurveyquestionnaire.

Answer:a.Yes

Source:

Comment:



S1.DoestheExecutive’sBudgetProposalpresentrevenueearmarkedforthesectorand/orthesector’sexpenditureassociatedwiththisearmarkedrevenue?

Answer:e.Notapplicable/other,ornotparticipating.

Source:EBPpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlEBPpublishedonofficialweb-siteofParliament-http://kenesh.kg/ru/draftlaw/474135/showBudgetproposalofMandatoryHealthInsuranceFundpublishedonParliamentarianwebs-site-http://kenesh.kg/ru/draftlaw/480062/showBudgetproposalofMandatoryHealthInsuranceFundpublishedonitswebs-site-https://urlzs.com/Ahv6norhttp://foms.kg/page/obsestvennoe-obsuzdenie-npa

Comment:

AnswerchoiceEappliesastherearenohealthrelatedearmarkedrevenuesinKyrgyzRepublic.



S2.DoestheYear-EndReport(orthefinalIn-YearReport)presentrevenueearmarkedforthesectorand/orthesector’sexpenditureassociatedwiththisearmarkedrevenue?


Source:http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2018-god.htmlhttp://foms.kg/news/548

Comment:AnswerchoiceEappliesastherearenohealthrelatedearmarkedrevenuesinKyrgyzRepublic.



S3.DoestheExecutive’sBudgetProposalpresentdonorassistanceforthesectorand/orthesector’sexpenditureassociatedwiththisdonorassistance?

Answer:a.Yes,theExecutive’sBudgetProposalpresentsallindividualsourcesofdonorassistanceforthesectorandthespecificsector’sexpenditureassociatedwitheachsourceofdonorassistance.

Source:EBPpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlEBPpublishedonofficialweb-siteofParliament-http://kenesh.kg/ru/draftlaw/474135/show

Comment:InAnnex7oftheEBPpresentedinformationonpublicinvestmentsoftheMinistryofHealth,fundedbyinternalsourcesandofficialdevelopmentassistance.Amountsofofficialdevelopmentassistanceareindicatedforeachdevelopmentpartnerseparately.Forexample,inAnnex7oftheEBPpresentedinformationonpublicinvestmentsoftheMinistryofHealth,fundedbyinternalsourcesandofficialdevelopmentassistance.Amountsofofficialdevelopmentassistanceareindicatedforeachdevelopmentpartnerseparately.Also,informationinAnnex7forMinistryofHealthincludesthenameoftheproject,thenameofthedonorandtheamountofaidprovidedbythatdonorforthebudgetyear.Fore.g.theprojecton"Tuberculosiscontrol"isfundedbyexternallyfundedbyKfWfor204,2millionsomforBY2019.SubsequentdisbursementsforthesameprojectbysamedonorareshownforBY+1.Alsoprovidedinformationonco-financingofprojectsfromtherepublicanbudgetforBY,BY+1andBY+2.


GovernmentReviewer

Opinion:Agree

S4.DoestheYear-EndReport(orthefinalIn-YearReport)presentexpenditurebyafunctionalclassification(first-levelfunctional)thatisconsistentwiththefirst-levelfunctionalclassificationpresentedintheExecutive’sBudgetProposaland/ortheEnactedBudget?

Answer:a.Yes,theYear-EndReport(orthefinalIn-YearReport)presentsexpenditurebyafunctionalclassificationthatisconsistentwiththeclassificationpresentedinboththeExecutive’sBudgetProposalandtheEnactedBudget.

Source:YER2017:http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-EBP2017(annex4):http://www.minfin.kg/ru/novosti/proekt-byudzheta807/proekt-zakona-kr-o-respublikanskom-byudzhete-kyrgy3317EB2017:http://www.minfin.kg/ru/novosti/byudzhet/zakony/zakon-kr-o-respublikanskom-byudzhete-kyrgyzskoy-re3710

Comment:TheYERandtheEBpresentexpenditurebyafunctionalclassification(first-levelfunctional)thatisconsistentwiththefirst-levelfunctionalclassification“707”onhealth(theEB–Annex4,theYER–sheet“расходы”and"НФА"oftheexcelfile“otchet_za_2018_g.”).Totalexpenditurearepresentedin707function(Health)intheEB(line34:Ecolumn)andYER(line186:Hcolumn+line155:Hcolumn).



S5.DoestheExecutive’sBudgetProposaland/ortheEnactedBudgetpresentthesector’sexpenditurebyasubfunctionalclassification(second-levelfunctional)?

Answer:a.Yes,theExecutive’sBudgetProposaland/ortheEnactedBudgetpresent(s)thesector’sexpenditurebyasubfunctionalclassification.(Pleasenoteinthecommentsinwhichdocument(s)thesecond-levelfunctionalclassificationispresented.)

Source:EBPpublishedonofficialweb-siteofParliament-http://kenesh.kg/ru/draftlaw/474135/showEBPpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.html

Comment:Annex4(excelfile“Приложение4,5)oftheEBP2019Itshouldbenoted,thatFunction707onHealthhasthefollowingsub-functions-outpatientservices,hospitalservices,healthservices,healthR&Dandhealthcareissues,whicharenotclassifiedelsewhere.



S6.DoestheYear-EndReport(orthefinalIn-YearReport)presentthesector’sexpenditurebyasubfunctionalclassification(second-levelfunctional)thatisconsistentwiththesubfunctionalclassificationpresentedintheExecutive’sBudgetProposaland/ortheEnactedBudget?

Answer:d.No,theYear-EndReport(orthefinalIn-YearReport)doesnotpresentthesector’sexpenditurebyafunctionalclassification.

Source:YER2017:http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-EBP2017(annex4):http://www.minfin.kg/ru/novosti/proekt-byudzheta807/proekt-zakona-kr-o-respublikanskom-byudzhete-kyrgy3317EB2017:http://www.minfin.kg/ru/novosti/byudzhet/zakony/zakon-kr-o-respublikanskom-byudzhete-kyrgyzskoy-re3710

Comment:Healthsector’sexpendituresbyfunctionalclassificationarepresentedinAnnex4oftheEnactedBudgetwhichcorrespondstotheGFSclassification(IMF2001).However.healthsector’sexpendituresbyfunctionalclassificationpresentedintheYear-EndReport2019doesn’tcorrespondstotheGFSclassification.IntheYERusedfirst-levelfunctionalandeconomicclassifications.So,inthetheYERwasn'tpresentedexpendituresbysubfunctionalclassification.ForexampleinAnnex4oftheEBPfunction709"Education"wasdividedintosubfunctions:Preschooleducation,Secondaryeducation,Highereducationandetc.



S7.DoestheYear-EndReport(orthefinalIn-YearReport)presentexpenditurebyanadministrativeclassificationthatisconsistentwiththeadministrativeclassificationpresentedintheExecutive’sBudgetProposaland/ortheEnactedBudget?

Answer:a.Yes,theYear-EndReport(orthefinalIn-YearReport)presentsexpenditurebyanadministrativeclassificationthatisconsistentwiththeadministrativeclassificationpresentedinboththeExecutive’sBudgetProposalandtheEnactedBudget.

Source:TheYERfor2017-http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-TheEB2017-http://minfin.kg/ru/novosti/byudzhet/zakony/zakon-kr-o-respublikanskom-byudzhete-kyrgyzskoy-re3710TheEBP2017-http://www.minfin.kg/ru/novosti/novosti/proekt-zakona-kr-o-respublikanskom-byudzhete-kyrgy

Comment:Year-EndReport(seeexcelfile"otchet_ob_isp._rb_za_2017_god")presentsexpenditurebyanadministrativeclassificationthatisconsistentwiththeadministrativeclassificationpresentedinboththeExecutive’sBudgetProposal(Annex6)andtheEnactedBudget(Annex6).



S8.DoestheExecutive’sBudgetProposaland/ortheEnactedBudgetpresentthesector’sexpenditurebyprogram?

Answer:a.Yes,theExecutive’sBudgetProposaland/ortheEnactedBudgetpresent(s)thesector’sexpenditurebyprogram.(Pleasenoteinthecommentsinwhichdocument(s)programsarepresented)

Source:EBPpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.html

EBPpublishedonofficialweb-siteofParliament-http://kenesh.kg/ru/draftlaw/474135/showEBpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs.htmlThedraftoflawonMHIFbudget-http://kenesh.kg/ru/draftlaw/480062/show

Comment:InAnnexes11-2oftheEBandEBPispresentedprogrambudgetoftheMinistryofHealth.SeealsoAnnex6ofthedraftlawonMHIFbudget.



S9.DoestheYear-EndReport(orthefinalIn-YearReport)presentthesector’sexpenditurebyprogramconsistentwithsectorprogramspresentedintheExecutive’sBudgetProposaland/ortheEnactedBudget?

Answer:d.No,theYear-EndReport(orthefinalIn-YearReport)doesnotpresentthesector’sexpenditurebyprogram.

Source:TheYER-http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2017-god-

Comment:n/a



S10.DoestheExecutive’sBudgetProposaland/ortheEnactedBudgetpresentthesector’sexpenditurebyadministrativeorprogramclassification,showingdetailsbelowthesecondleveloftheclassification’shierarchy?

Answer:a.Yes,theExecutive’sBudgetProposaland/ortheEnactedBudgetpresent(s)thesector’sexpenditurebyadministrativeorprogramclassification,showingdetailsbelowthesecondleveloftheclassification’shierarchy.(Pleasenoteinthecommentsthedocumentandthetypeofclassification.)

Source:EBPpublishedonofficialweb-siteofParliament-http://kenesh.kg/ru/draftlaw/474135/showEBPpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-godEBpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/podpisan-zakon-o-respublikanskom-byudzhete-kyrgyzs

Comment:InAnnex11-2presenteddetailsinprogrambudgetoftheMinistryofHealth.ThereareprogramsandmoredetailedbudgetmeasuresforMinistryofHealthlike-Planning,Management&Administration(001);PublicHealth(002);Improvingqualityofmedicalservices(003).TheinformationbeloweachprogramhasexpenditureestimatesforspecificlineitemsormeasurableinputslikeLegalSupport(001-04)orHIVprevention,diagnosis,treatmentandcare(002-04).



S11.DoestheYear-EndReport(orthefinalIn-YearReport)presentthesector’sexpenditurebyadministrativeorprogramclassification,showingdetailsbelowthesecondleveloftheclassification’shierarchy?

Answer:b.No,theYear-EndReport(orthefinalIn-YearReport)doesnotpresentthislevelofdetail.

Source:http://www.minfin.kg/ru/novosti/novosti/dokhodnaya-chast-gosbyudzheta-za-2018-god-sostavil.htmlReportsoftheMHIF(anextra-budgetaryfund)-http://foms.kg/page/ispolnenieBudjet2018TheBudgetCodeoftheKyrgyzRepublic-http://cbd.minjust.gov.kg/act/view/ru-ru/111338

Comment:InYear-EndReportpresentedinformationonexpenditurestotheMinistryofHealthandtheMHIFbyadministrativeandeconomicclassificationbelowthesecondleveloftheclassification(seelines1873to1945oftheexcelfile“otchet_ob_ispolnenii_gosbyudzheta_za_2018_god”).But,shouldbenotedthattheMHIFdoesn’tpublisheddetailedreportonexpendituresonuseoffundsoftherepublicanbudget,theSocialFundandfundsfromtheprovisionofpaidservicesonitsofficialweb-site.ItshouldalsobenotedthataccordingtotheArticle118oftheBudgetCodeoftheKyrgyzRepublic,startingfrom2018,theMHIFbudgetproposalisapprovedbyaseparatelaw.ThereportontheperformanceoftheMHIFbudgetmustalsobeapprovedbyaseparatelaw.Thus,thefirstperformancereportoftheMHIFbudgetfor2018willonlybeformedstartingfromthecurrentyear.



S12.DoestheExecutive’sBudgetProposalpresentaneconomicclassificationforthesector’sexpenditure(organizedbyfunctional,administrative,orprogramclassification)?

Answer:a.Yes,theExecutive’sBudgetProposalpresentsaneconomicclassificationforthesector’sexpenditure.(Pleasenoteinthecommentswhichclassificationpresentsthesectorexpenditurebytheeconomicclassification–functional,administrativeorprogram.)

Source:EBPpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlEBPpublishedonofficialweb-siteofParliament-http://kenesh.kg/ru/draftlaw/474135/showBudgetproposalofMandatoryHealthInsuranceFundpublishedonParliamentarianwebs-site-http://kenesh.kg/ru/draftlaw/480062/showBudgetproposalofMandatoryHealthInsuranceFundpublishedonitswebs-site-https://urlzs.com/Ahv6norhttp://foms.kg/page/obsestvennoe-obsuzdenie-npa

Comment:BudgetoftheMinistryofHealthbyeconomicclassificationpresentedinAnnex6oftheEBP(lines815-850).Theeconomicclassificationispresentedbelowadministrative.BudgetoftheMHIFbyeconomicclassificationpresentedinAnnex1oftheBudgetproposalofMHIF(Приложение1наофициальномязыке-http://kenesh.kg/ru/draftlaw/480062/show).


GovernmentReviewer

Opinion:Agree

S13.DoestheExecutive’sBudgetProposalpresentageographicdistributionofthesector’sexpenditure(organizedbyfunctionalclassification,administrativeclassification,orprogram)?(Forthepurposesofthisquestion,thesector’sexpendituremustincludespendingbeyondjustintergovernmentaltransfers.)

Answer:b.No,theExecutive’sBudgetProposaldoesnotpresentageographicdistributionofthesector’sexpenditure.

Source:n/a

Comment:n/a



S14.DoestheYear-EndReport(orthefinalIn-YearReport)presentintergovernmentaltransferstothesector?

Answer:d.No,theYear-EndReport(orthefinalIn-YearReport)doesnotpresenttotalintergovernmentaltransferstothesector.

Source:n/a

Comment:n/a



S15.DoestheExecutiveBudgetProposalpresentexpenditureforindividualfront-lineservicedeliveryunitsforthesector?

Answer:b.No,theExecutive’sBudgetProposaldoesnotpresentexpenditureforindividualfront-lineservicedeliveryunitsforthesector.

Source:n/a

Comment:

n/a



S16.DoestheYear-EndReport(orthefinalIn-YearReport)presentexpenditureforindividualfront-lineservicedeliveryunitsforthesector?

Answer:b.No,theYear-EndReport(orthefinalIn-YearReport)doesnotpresentexpenditureforindividualfront-lineservicedeliveryunitsforthesector.

Source:n/a

Comment:n/a



S17.DoestheYear-EndReport(orthefinalIn-YearReport)presentthedifferencesbetweentheoriginalestimatesoftransferstopubliccorporationsinthesectorandtheactualoutcome?


Source:http://www.minfin.kg/ru/novosti/godovoy-otchet-ob-ispolnenii-byudzheta/otchet-ob-ispolnenii-gosbyudzheta-kr-za-2018-god.html

Comment:AnswerchoiceEisselectedastherearenohealthrelatedpubliccorporationsinKyrgyzRepublic.



S18.DoestheExecutive’sBudgetProposalpresentanarrativeexplainingtheobjectivesforthesector’sexpenditure,andshowtheexpenditureassociatedwithachievingtheobjectives?

Answer:a.Yes,theExecutive’sBudgetProposalpresentsanarrativeexplainingtheobjectivesforthesector’sexpenditureandspecifiestheexpenditureassociatedwithachievingeachobjective.

Source:EBPpublishedonofficialweb-siteofMoF-http://www.minfin.kg/ru/novosti/novosti/proekt-respublikanskogo-byudzheta-kr-na-2019-god.htmlEBPpublishedonofficialweb-siteofParliament-http://kenesh.kg/ru/draftlaw/474135/showBudgetproposalofMandatoryHealthInsuranceFundpublishedonParliamentarianwebs-site(Annex6)-http://kenesh.kg/ru/draftlaw/480062/showBudgetproposalofMandatoryHealthInsuranceFundpublishedonitswebs-site-https://urlzs.com/Ahv6norhttp://foms.kg/page/obsestvennoe-obsuzdenie-npa

Comment:StartingwithBudget2019,twoministriesexecutedtheirbudgetonaprogrambasis.Ministryofhealthisonesuchministry,andthedetailedprogrambudgetisavailableinAnnex11-2.Itshowstheexpenditureforeachprogram,includingashortdescriptionoftheprogramobjective.http://www.minfin.kg/ru/novosti/novosti/2019-zhyly-2-ministrliktin-byudzheti-programmalyk-



S19.Issubnationalexpenditureinthesector(includingexpenditurefinancedfromown-sourcerevenues)reportedincentralgovernmentbudgetformulationdocuments(Executive’sBudgetProposalorEnactedBudget)orbudgetexecutiondocuments(In-YearReportsorYear-EndReport)?

Answer:d.No,thesector’ssubnationalexpenditureisnotpresentedinanycentralgovernmentbudgetformulationorexecutiondocuments.

Source:n/a

Comment:n/a



S20.Doesthecentralgovernmentmakepubliclyavailableonawebsiteorportalatleastoneofthekeybudgetdocuments(Executive’sBudgetProposal,EnactedBudget,In-YearReports,orYear-EndReport)preparedbysubnationalgovernments?

Answer:d.No,thesector’ssubnationalexpenditureisnotpresentedinanycentralgovernmentbudgetformulationorexecutiondocuments.

Source:n/a

Comment:n/a

