Open Budget Survey 2019 Questionnaire Colombia April 2020
OpenBudgetSurvey2019Questionnaire
ColombiaApril2020
CountryQuestionnaire:Colombia
PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?
Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”
Answer:FY2019
Source:VerAnteproyectoPGN2019,disponibleen:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=ac03mg62j_713&_afrLoop=1889037497651370#!
Estapáginaproporcionalosdocumentosrelevantescomopreliminaresalproyectodepresupuesto.DeespecialinterésparalaOBSsonelAnexo1"Anexo1SupuestosMacroeconómicos,criteriosyaspectosaconsiderar";"AnteproyectodePresupuestoGeneraldelaNación2019";"OficiodeEntregadelAnteproyecto".Todosestosdocumentossepublicanentremarzoyabrilde2018,yrefierenalañofiscal2019.
Además,elanteproyectodepresupuestosebasaenlainformaciónquecontieneelMarcoFiscaldeMedianoPlazo-MFMPdelaño2018disponibleen:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
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
Source:Enelsiguienteenlacesepuedeverificarlafechadepublicacióndeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3452038721185259#!Además,enelsiguientelinkseencuentralafechadepublicacióndelMFMP:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/politicafiscal/marcofiscalmedianoplazo.jspx?_afrLoop=1893500248354113&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D1893500248354113%26_afr
WindowMode%3D0%26_adf.ctrl-state%3D144nvc7tgy_53
Comment:EnlapáginadelMinisteriodeHaciendayCréditoPúblico,seencuentraellinkatodoslosdocumentosrelevantesdelAnteproyecto.TodoslosdocumentossepublicanmesesantesdepresentarelproyectodepresupuestoanteelCongreso,delaRepública(27dejulio),conlocualseajustaalostiemposestablecidosenlaOBS.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?
Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.
Answer:6/3/2018
Source:Lasfechassepuedenverificarenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3452038721185259#!LafechadepublicacióndelMarcoFiscales06dejuliode2018,lacualsepuedeverificaren:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/politicafiscal/marcofiscalmedianoplazo.jspx?_afrLoop=1893500248354113&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D1893500248354113%26_afrWindowMode%3D0%26_adf.ctrl-state%3D144nvc7tgy_53
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.
Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”
Answer:EnlapáginawebdelMinisteriodeHaciendayCréditoPúblicoseindicaqueeldocumentoseadjuntóalapáginael6demarzo2018.
Source:Sepuedecorroborarlainformaciónenelsiguientelink:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3454273936663237#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.
Answer:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPptoGralNacion?_adf.ctrl-state=11q8hik5a1_799&_afrLoop=3444693412881602#!
Source:PaginawebdelMinisteriodeHacienda,bajoellinkaAnteproyectodePresupuesto2019.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
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:c.No
Source:EldocumentosoloseencuentradisponibleenformatoPDF.Noexistenversionesconlosdatosenunformatoquepuedaserprocesadopormáquina.http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3454273936663237#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?
IfthePBSisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionPBS-2was“d”),agovernmentmaynonethelessproducethedocument.
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)
Source:EldocumentoPBS-AnteproyectodePresupuestoparalavigencia2019-estádisponiblepúblicamentebajolosparámetrosdelametodologíaOBS.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
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:"AnteproyectoPresupuestoGeneraldelaNación2019".Específicamente,el"Anexo1CircularPGN2019SupuestosMacroeconómicos""AnteproyectoPresupuestoGeneraldelaNación2019".Específicamente,el"Anexo1CircularPGN2019SupuestosMacroeconómicos"
Source:Losdocumentosestándisponiblesen:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3454273936663237#!http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
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:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019
EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?
Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”
Answer:FY2019
Source:Enelsiguienteenlacesepuedeconsultarelproyectodepresupuesto2019:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/ProyectoPptpGralNacion2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3455932496288700#!
Comment:CabeseñalarqueelañofiscalenColombiacomprendedesdeel1deenerohastael31dediciembre.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.
Answer:27/7/2018
Source:
Paraconsultarlafechaenqueseradicóelproyectodepresupuesto2019enelCongresodelaRepúblicaporfavorseguirelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122810%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
EBP-2.WhenistheEBPmadeavailabletothepublic?
PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.
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;orThelegislaturereceivesthedraftbudgetbutdoesnotapproveitordoesnotapproverecommendationsonthedraftbudget;Thelegislaturerejectsthedraftbudgetsubmittedbytheexecutive,buttheexecutiveimplementsitwithoutlegislativeapproval;orThereisnolegislature,orthelegislaturehasbeendissolved.
Answer:a.Atleastthreemonthsinadvanceofthebudgetyear,andinadvanceofthebudgetbeingapprovedbythelegislature
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=t56nls3sy_9&_afrLoop=3456048873935212&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3456048873935212%26_afrWindowMode%3D0%26_adf.ctrl-state%3D11q8hik5a1_2498
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?
Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.
Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.
Answer:30/7/2018
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=t56nls3sy_9&_afrLoop=3456048873935212&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3456048873935212%26_afrWindowMode%3D0%26_adf.ctrl-state%3D11q8hik5a1_2498
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.
Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”
Answer:EnlapáginadelMinisteriodeHacienda,comoentidadencargadadelapolíticafiscalcolombiana,sepuedeencontrarcadadocumentoconlafechadepublicaciónlacualsediferenciadelafechaderadicacióndelproyectodepresupuesto2019anteelCongreso.
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=t56nls3sy_9&_afrLoop=3456048873935212&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3456048873935212%26_afrWindowMode%3D0%26_adf.ctrl-state%3D11q8hik5a1_2498
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley201
9
EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.
Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.
Answer:ParaconsultarelProyectodepresupuestocompletosepuededirigira:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
Source:Además,enelsiguienteenlacesepuedeconsultarelOficiodeentregadelproyecto:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122810%2F%2FidcPrimaryFile&revision=latestreleased
Ambosdocumentosestándisponiblesen:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=t56nls3sy_9&_afrLoop=3456048873935212&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3456048873935212%26_afrWindowMode%3D0%26_adf.ctrl-state%3D11q8hik5a1_2498
Comment:Además,enelsiguienteenlacesepuedeconsultarelOficiodeentregadelproyecto:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122810%2F%2FidcPrimaryFile&revision=latestreleased
Ambosdocumentosestándisponiblesen:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=t56nls3sy_9&_afrLoop=3456048873935212&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3456048873935212%26_afrWindowMode%3D0%26_adf.ctrl-state%3D11q8hik5a1_2498
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019AdemásdelosdocumentosprevistosenellinkalProyecto2019,sedebeconsiderarcomodocumentodeapoyodelEBPelMarcoFiscaldeMedianoPlazo(MFMP)2018,publicadoenjuliode2018-https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-070525%2F%2FidcPrimaryFile&revision=latestreleased
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.
Answer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat
Source:EnlapáginadelMinisteriodeHaciendaexisteundocumentoExceldenominado“DETALLEPROYECTOPGN2019”.Estedocumentocontienelosdatosenformatolegiblepormáquina.Paraverificarlainformaciónconsulteelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=11q8hik5a1_2498&_afrLoop=3525692219812894&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3525692219812894%26_afrWindowMode%3D0%26_adf.ctrl-state%3D86hdzos7w_25
Comment:
PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Alafechanoestaactivoellink,porendenoesposiblecorroborarsiseliberóeldocumentoenformatolegibleenmáquinadadoquelanormanoordenaaello,yalconsultarloenlapáginanoaparecenlosdatosenformatoexcel.
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
EBP-6a.IftheEBPisnotpubliclyavailable,isitstillproduced?
IftheEBPisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionEBP-2was“d”),agovernmentmaynonethelessproducethedocument.
Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEBP-2).
Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.
Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.
Option“d”appliesifthedocumentisnotproducedatall.
Option“e”appliesifthedocumentispubliclyavailable.
Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.
Answer:e.Notapplicable(thedocumentispubliclyavailable)
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
EBP-6b.Ifyouselectedoption“c”or“d”inquestionEBP-6a,pleasespecifyhowyoudeterminedwhethertheEBPwasproducedforinternaluseonly,versusnot
producedatall.
Ifoption“a,”“b,”or“e”wasselectedinquestionEBP-6a,researchersshouldmarkthisquestion“n/a.”
Answer:
Source:
Comment:
PeerReviewerOpinion:
GovernmentReviewerOpinion:
EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.
Forexample,atitlefortheExecutive’sBudgetProposalcouldbe“DraftEstimatesofRevenueandExpenditureforBY2018-19,producedbytheMinistryofFinance,PlanningandEconomicDevelopment.”
IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.
Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”
Answer:“PROYECTODELEYDEPRESUPUESTOGENERALDELANACIÓN2019”
Source:Eldocumentoseencuentraen:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
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:b.No
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/ProyectoPptpGralNacion2019?_adf.ctrl-state=86hdzos7w_78&_afrLoop=3526539498768784&_afrWindowMode=0&_afrWindowId=86hdzos7w_75#!
Comment:ElCBseelaboróconbaseenelEBynoenelEBP.ExisteunapresentaciónperonocumpleconlostérminosdelametodologíaOBP.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:efectivamenteexisteundocumentoconlainformacióndetalladaporsectoresparaelciudadano,publicadaenlapáginaweb.https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadano
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?
Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”
Answer:FY2019
Source:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019
EB-1b.WhenwastheEBapproved(enacted)bythelegislature?
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.
Answer:26/11/2018
Source:LafechadesanciónoficialdelaLeydepresupuestofueel26denoviembrede2018comoseevidenciaenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased
Comment:ApesardequelaLeyfueaprobadaporlasplenariasdeCámaraySenadoel17deoctubrede2018,talycomoloseñalaBoletíndeprensaN.168emitidoporelMinisteriodeHacienda,setomacomoreferencialafechadepromulgacióndelaLey.http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-130537%2F%2FidcPrimaryFile&revision=latestreleased
Además,sepuedeconsultarelDecretosancionatorioqueseexpidióel28dediciembrede2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135324%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019
EB-2.WhenistheEBmadeavailabletothepublic?
PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.
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.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/LeyPresupuestoGralNacion?_adf.ctrl-state=86hdzos7w_25&_afrLoop=3532322408488787#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019
EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?
Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.
Answer:28/11/2018
Source:LafechadepublicacióndelPresupuestoAprobadoenlapáginadelMinisteriodeHaciendayCréditoPúblicoesel28denoviembretalycomolodemuestraelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/LeyPresupuestoGralNacion?_adf.ctrl-state=86hdzos7w_25&_afrLoop=3532322408488787#!
Comment:SegúnelDiarioOficialNo.50.789delaSecretariadelSenado,elPresupuestoAprobadosepublicóel26denoviembrecomosepuedeobservaren:http://www.secretariasenado.gov.co/senado/basedoc/ley_1940_2018.html
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019SetomanotadellinkproporcionadoporelrevisoralDiarioOficial.Entodocaso,lafechadepublicación(26o28denoviembre)detodasformasconfirmalarespuestadadaalapreguntaEB-2.
EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.
Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”
Answer:DeacuerdoalametodologíaOBS,losdocumentospresupuestariosdebenestarpublicadosenelsitioweboficialdelorganismogubernamentalqueseencargadelapolíticafiscal.Deestamanera,lafechadepublicacióndelPresupuestoAprobadoenlapáginadelMinisteriodeHaciendayCréditoPúblicoesel28denoviembrede2018,lacualesdiferentealafechaqueseindicaeneldocumento(26denoviembrede2018).
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/LeyPresupuestoGralNacion?_adf.ctrl-state=10tc3prztm_247&_afrLoop=3712290893362549#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019
EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.
Answer:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/LeyPresupuestoGralNacion?_adf.ctrl-state=10tc3prztm_247&_afrLoop=3712290893362549#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019
EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?
Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/
Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.
Answer:c.No
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/LeyPresupuestoGralNacion?_adf.ctrl-state=10tc3prztm_247&_afrLoop=3712290893362549#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allofthenumericaldataareavailableinamachinereadableformatComments:Sepermiteprecisarquelosdatospublicadosenformatoexcel(legible),sonloscorrespondientesalosdeldecretodeliquidación,cuyodocumentoeseldetalledelaleydelpresupuestoaprobadaporelcongresoenoctubreysancionadaennoviembre.SeadjuntaURLconlainformaciónpublicada:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/decretopresupuestogralnacion2019AdicionalenelPortaldeTransparenciaEconómica-PTE,sedisponelainformacióndelavigencia.Fuente:http://www.pte.gov.co/WebsitePTE/Index
IBPComment
DadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019Enrelaciónalcomentariodelrevisordegobiernoconellinkalexcel,sereconoceeldetalledeinformacióndeesedocumento.Sinembargo,dadoquesólosepublicóenfebrerode2019,nopuedeconsiderarsecomopartedelEBpuesestáfueradelafechadecortedelaOBS2019.
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.
Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.
Answer:e.Notapplicable(thedocumentispubliclyavailable)
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019
EB-6b.Ifyouselectedoption“c”or“d”inquestionEB-6a,pleasespecifyhowyoudeterminedwhethertheEBwasproducedforinternaluseonly,versusnotproducedatall.
Ifoption“a,”“b,”or“e”wasselectedinquestionEB-6a,researchersshouldmarkthisquestion“n/a.”
Answer:
Source:
Comment:
PeerReviewerOpinion:
GovernmentReviewer
Opinion:
EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.
Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”
Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”
Answer:LeyNo.1940de26denoviembre2018porlacualsedecretaelpresupuestoderentasyrecursosdecapitalyleydeapropiacionesparalavigenciafiscaldel1deeneroal31dediciembrede2019.
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019
EB-8.Istherea“citizensversion”oftheEB?
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.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased
Comment:Apesardequeexisteunaversióndelpresupuestociudadanopara2019,éstesepublicafueradeltiempodecortedelaencuesta,porloquesereferenciaelCBde2018.
PeerReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:Laversióndelpresupuestociudadano2019sepublicóendiciembrede2018peroenlapáginadelportaldetransparenciaeconómicahttp://www.pte.gov.co/WebsitePTE/Documentos/PresupuestoGeneralNacion2019.pdfalafechaderevisión,lapáginadereferenciadeMinhaciendanoseencuentraactiva.
GovernmentReviewer
Opinion:Agree
IBPCommentDiscussionswithgovernmentresultedinthefindingthattheCitizensBudgetwaspublishedinJanuary2019.AsperOBSmethodology,thisCBcannotqualify.AdocumentmustbepublishedbyDecember31,2018inordertobeconsideredintheOBS2019.
CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?
Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”
IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.
Answer:FY2018
Source:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased
Comment:DadoquelaOBS2019soloconsideradocumentospublicadoshastael31dediciembrede2018(fechadecorte),nosepuedeconsiderarelCB2019yaqueéstesepublicóalcomienzodelaño2019.PorestemotivoseutilizaelPresupuestoCiudadano2018.
PeerReviewerOpinion:DisagreeSuggestedAnswer:FY2019Comments:Eldocumentodepresupuestociudadanosepublicoendiciembrede2018enlapáginadelportaldetransparenciaeconómicahttp://www.pte.gov.co/WebsitePTE/Documentos/PresupuestoGeneralNacion2019.pdf
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:añofiscal2019Comments:Deacuerdoalcomentariorealizado,noesprecisodeterminarsifuepublicadodemaneraextemporánea,paramitigarlasdudasdelapublicaciónseadjuntaURL,elcualevidencialosdocumentosdedivulgacióndelPGN2019enproyectoy1erdebatejuntoconlaversiónciudadano,lafechadepublicacióndeldocumentoesDiciembrede2018.Fuente:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadanoAdicionalsepublicalainformaciónenelPortaldeTransparenciaEconómica-PTE.http://www.pte.gov.co/WebsitePTE/Index
IBPCommentDiscussionswithgovernmentresultedinthefindingthattheCitizensBudgetwaspublishedinJanuary2019.AsperOBSmethodology,the2019CitizensBudgetcannotqualify.AdocumentmustbepublishedbyDecember31,2018inordertobeconsideredintheOBS2019.Thustheresearcher'scommentthatthe2019CitizensBudgetcannotbeconsidered,iscorrect.Therefore,the2018CitizensBudgetisthecorrectdocumenttoconsider.TheMinisteriodeHaciendayCréditoPúblicochangedtheirwebsiteduringtheOBS2019researchperiod,andthelinkforthe2018CitizensBudgetprovidedbytheresearchernolongerworks.Thenewlinkishere:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestociudadano/presupuestociudadano2018RefertothisnewlinkforquestionsCB1-CB-8.
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.
Answer:a.Producedbutmadeavailableonlinetothepublictoolate(publishedaftertheacceptabletimeframe)
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pagehierarchy/Page1017.jspx?_adf.ctrl-state=86hdzos7w_464&_afrLoop=3722799269104739&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3722799269104739%26_afrWindowMode%3D0%26_adf.ctrl-state%3D4dqhb2qnp_57
Comment:DadoquelafechadepublicacióndelCBesel7demayode2018yelPresupuestopara2018seaprobóel18deoctubrede2017,elpresupuestociudadanosepublicómásdetresmesesdespuésdelperiododetiempoaceptablesegúnlametodologíaOBS.Paraverificarlafechadeaprobacióndelpresupuesto2018seguirelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-093722%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)Comments:elPortaldeTransparenciaeconómicaesunapáginadondesepublicanlosdocumentosrelacionadosconelpresupuestociudadanoyluegosecuelganenlapáginadelMinhacienda,porelloexisteunaapreciacióninexacta,puessisepublicoendiciembrede2018,sinembargonosehizoenlapáginaoficialdeMinhaciendasinoenlapáginahttp://www.pte.gov.co/WebsitePTE/Documentos/PresupuestoGeneralNacion2019.pdf
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)Comments:Deigualmaneraseprecisa,elpresupuestociudadanoparalavigencia2019estápublicadoenlasiguienteURL:Fuente:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadanoAdicionalsepublicalainformaciónenelPortaldeTransparenciaEconómica-PTE.http://www.pte.gov.co/WebsitePTE/Index
IBPCommentSeeIBPCommentinCB-1.
CB-2b.Ifyouselectedoption“c”or“d”inquestionCB-2a,pleasespecifyhowyoudeterminedwhethertheCBwasproducedforinternaluseonly,versusnotproducedatall.
Ifoption“a,”“b,”or“e”wasselectedinquestionCB-2a,researchersshouldmarkthisquestion“n/a.”
Answer:
Source:
Comment:
PeerReviewerOpinion:
GovernmentReviewerOpinion:
CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?
Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsdatesofpublication.
Answer:7/5/2018
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pagehierarchy/Page1017.jspx?_adf.ctrl-state=86hdzos7w_464&_afrLoop=3722799269104739&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3722799269104739%26_afrWindowMode%3D0%26_adf.ctrl-state%3D4dqhb2qnp_57
Comment:Dadoquelafechadepublicaciónesel7demayode2018yelPresupuestopara2018seaprobóel18deoctubrede2017,elpresupuestociudadanosepublicómásdetresmesesdespuésdelplazorequeridosegúnlametodologíaOBS.Paraverificarlafechadeaprobacióndelpresupuesto2018seguirelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-093722%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:DisagreeSuggestedAnswer:27/12/2018Comments:elpresupuestociudadanosecolgóenlapáginadelportaldetransparenciaeconómicaenesafechahttp://www.pte.gov.co/WebsitePTE/Documentos/PresupuestoGeneralNacion2019.pdf
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:laediciónypublicacióndelCB2019serealizaendiciembrede2018.
IBPCommentPleaserefertothenewlinkprovidedinCB-1IBPComment.ThedateinthePDFpropertiesremainsasMay7,2018.
CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.
Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”
Answer:Lafechadepublicacióndelpresupuestociudadano2018seencuentraenlapáginadelMinisteriodeHacienda.
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pagehierarchy/Page1017.jspx?_afrLoop=3547359799701184&_afrWindowMode=0&_afrWindowId=86hdzos7w_461#!%40%40%3F_afrWindowId%3D86hdzos7w_461%26_afrLoop%3D3547359799701184%26_afrWindowMode%3D0%26_adf.ctrl-state%3Dsvrtuj6t4_57
Comment:CabeañadirqueenlaspropiedadesdelPDFapareceigualmenteconlafechade7demayode2018.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ElCB2019fueeditadoypublicadoenDiciembrede2018.
IBPCommentRefertoCB-3aIBPComment.Thenewlinktothe2018CBprovidesthePDF,andthePDFpropertiesshowthedateasMay7,2018,astheresearcherexplains.
CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.
IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsURLorweblink.
Answer:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:sereferencialaURLdelCB2019https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadano
IBPCommentPleaserefertoCB-1IBPComment.
CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.
Forexample,atitlefortheCitizensBudgetcouldbe“Budget2018People’sGuide”or“2019ProposedBudgetinBrief:APeople’sBudgetPublication.”
Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”
IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.
Answer:PRESUPUESTOCIUDADANO2018
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Presupuestociudadano2019.Comments:Seprecisaquelapublicacióndelpresupuestociudadano2019,sehaubicadoenelPortaldeTransparenciaEconómicaylawebdehacienda:Fuente:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadanoAdicionalsepublicalainformaciónenelPortaldeTransparenciaEconómica-PTE.http://www.pte.gov.co/WebsitePTE/Index
IBPCommentPleaserefertoCB-1IBPComment.
CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.
IfmorethanoneCitizensBudgetisproduced,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedandwhichbudgetdocumentitsimplifies.
Answer:ElPresupuestoCiudadano2018correspondealdocumentodelPresupuestoAprobado.
Source:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased
Comment:SeanalizasoloelCBdelpresupuestoaprobadoyaquenoexistelaversiónparalapropuestadelejecutivoniparaelanteproyectodelpresupuesto(PBS).
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ElPresupuestoCiudadano2019correspondenciaaldocumentodelPresupuestoAprobado.Comments:Seprecisaquelapublicacióndelpresupuestociudadano2019,sehaubicadoenelPortaldeTransparenciaEconómicaylawebdehacienda:Fuente:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadanoAdicionalsepublicalainformaciónenelPortaldeTransparenciaEconómica-PTE.http://www.pte.gov.co/WebsitePTE/Index
IBPCommentPleaserefertoCB-1IBPComment.
IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?
Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”
Answer:FY2018
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3548162326557453#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalosIYRs2019es(porejemployEnero):https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2018/EjePresupuestal2018/enero2018
IYRs-2.WhenaretheIYRsmadeavailabletothepublic?
Publiclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthe
timeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.
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:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3548162326557453#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentRegardingtheportalmentionedbythePeerReviewer,forthepurposesoftheIYRquestions,weareconsideringonlythedocumentsproposedbytheresearcher.
IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?
Specifically:ifquarterlyIn-YearReportsarepublished,indicatethedatesofpublicationofatleastthreeofthelastfourIYRsthatwerepubliclyavailable.IfmonthlyIYRsarepublished,indicatethedatesofpublicationofatleastsevenofthelast12IYRsthatwerepubliclyavailable.
Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
Pleaseenterthedateinthefollowingformat:“DDMonthYYYY.”Forexample,5September2018shouldbeenteredas05September2018.Ifthedocumentisnotpublishedornotproduced,pleasemarkthisquestion“n/a.”
Answer:24February(February),21March(March),27April2018(March),21May2018(April),29June2018(May),12July2018(June),03September2018(July),17September2018(August),31October2018(September),20November2018(October),26December2018(November).
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38;jsessionid=RTuUqNKqYLdyRF45d-TD_C93D63_d-JEcv5u_ZKVjKCSvQCAEivo!-480310057?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3955308616392199&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3955308616392199%26_afrWindowMode%3D0%26_adf.ctrl-state%3Doeawl48w9_4
Comment:LafechadepublicacióndelosInformesenlapáginadelMinisteriodeHaciendanocorrespondealafechaderealizacióndecadaunodeellos.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.
Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”
Answer:LafechadepublicacióndelosInformessedeterminóapartirdelafechaqueseregistraenlapáginadelMinisteriodeHacienda,lacualesdiferentealaqueseencuentraalinteriordecadadocumentoquecorrespondealafechaderealización.
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38;jsessionid=RTuUqNKqYLdyRF45d-TD_C93D63_d-JEcv5u_ZKVjKCSvQCAEivo!-480310057?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3955308616392199&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3955308616392199%26_afrWindowMode%3D0%26_adf.ctrl-state%3Doeawl48w9_4
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.
Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.
Answer:Noviembre2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased
Source:Octubre2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-131728%2F%2FidcPrimaryFile&revision=latestreleased
Septiembre2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-130974%2F%2FidcPrimaryFile&revision=latestreleased
Agosto2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-128313%2F%2FidcPrimaryFile&revision=latestreleased
Julio2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-127087%2F%2FidcPrimaryFile&revision=latestreleased
Junio2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119397%2F%2FidcPrimaryFile&revision=latestreleased
Mayo2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-118573%2F%2FidcPrimaryFile&revision=latestreleased
Abril2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-116499%2F%2FidcPrimaryFile&revision=latestreleased
Marzo2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-115352%2F%2FidcPrimaryFile&revision=latestreleased
Febrero2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-101635%2F%2FidcPrimaryFile&revision=latestreleased
Enero2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-100336%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?
Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/
Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.
Answer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat
Source:EnlapáginadelMinisteriodeHaciendaseencuentranlosdocumentosquecontienenlosdatosenformatolegiblepormáquina.Paraverificarlainformacióndirigirsealsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3548162326557453#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.
Answer:e.Notapplicable(thedocumentispubliclyavailable)
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IYRs-6b.Ifyouselectedoption“c”or“d”inquestionIYRs-6a,pleasespecifyhowyoudeterminedwhethertheIYRswereproducedforinternaluseonly,versusnotproducedatall.
Ifoption“a,”“b,”or“e”wasselectedinquestionIYRs-6a,researchersshouldmarkthisquestion“n/a.”
Answer:
Source:
Comment:
PeerReviewerOpinion:
GovernmentReviewerOpinion:
IYRs-7.IftheIYRsareproduced,pleasewritethefulltitleoftheIYRs.
Forexample,atitlefortheIn-YearReportcouldbe“BudgetMonitoringReport,Quarter1”or“BudgetExecutionReportJanuary-March2018.”
IfIn-YearReportsarenotproducedatall,researchersshouldmarkthisquestion“n/a.”
ResearchersshouldprovidethefulltitleofthemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–thefulltitlesofolderIYRs.
Answer:InformedeEjecuciónPresupuestoGeneraldelaNación2018Acumuladoa(noviembre).
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=b00tkbl34_4&_afrLoop=1263079186561253#!
Comment:Elnombredelosdocumentosdelosrestantesmeseseselmismo,solocambiaelmes.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IYRs-8.Istherea“citizensversion”oftheIYRs?
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:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?
Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”
Answer:FY2018
Source:SibienhayuninformedeejecuciondeSemestreIde2018,noseconsideracomoMYRpornocontenerelementosdeactualizaciondeestimacionesmacroeconomicasofiscalesparaloquerestadelaño.
http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=whd4yunvl_81&_afrLoop=4045016052356103#!
Verdocumentoentab"EjecuciónSemestreI"-Año2018
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
MYR-2.WhenistheMYRmadeavailabletothepublic?
PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.
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:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Nineweeksorless,butmorethansixweeks,afterthemidpoint
MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?
Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.
Answer:01/01/1999
Source:Eldocumento,puvlicadoen3/8/2018,nocontieneloselementosnecesariosparaserconsideradounMYR.
http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=whd4yunvl_81&_afrLoop=4045016052356103#!
Comment:
PeerReviewerOpinion:DisagreeSuggestedAnswer:Nosepublica
GovernmentReviewerOpinion:Agree
MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.
Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”
Answer:N/A.
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.
Answer:
Source:EldocumentonocontieneloselementosnecesariosparaserconsideradounMYR
Comment:
PeerReviewerOpinion:DisagreeSuggestedAnswer:N/AComments:DadoqueeldocumentopublicadonocorrespondealestándardeunReportedeMedioAño,nodeberíamencionarseellink.
GovernmentReviewerOpinion:Agree
ResearcherResponseAntiguoLink:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
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:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.
Answer:d.Notproducedatall
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
MYR-6b.Ifyouselectedoption“c”or“d”inquestionMYR-6a,pleasespecifyhowyoudeterminedwhethertheMYRwasproducedforinternaluseonly,versusnotproducedatall.
Ifoption“a,”“b,”or“e”wasselectedinquestionMYR-6a,researchersshouldmarkthisquestion“n/a.”
Answer:
Source:
Comment:
PeerReviewerOpinion:
GovernmentReviewerOpinion:
MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.
Forexample,atitlefortheMid-YearReviewcouldbe“Semi-annualBudgetPerformanceReport,FY2017/18”or“Mid-YearReportonthe2018NationalBudget.”
Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”
Answer:N/A
Source:SibienexisteeldocumentollamadoINFORMEDEEJECUCIÓNPRESUPUESTAL2018ACUMULADOALPRIMERSEMESTRE,noseconsideraMYRpuesnocontieneactualizaciondesupeustosmacroeconimasoestimacionesfiscales.http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
MYR-8.Istherea“citizensversion”oftheMYR?
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:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?
Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”
Answer:FY2017
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/ep2017;jsessionid=cg2ZyukUQ52U6VjsRorAB3_vKf1Miy5l3ddHtc9kSAL7IXUP6LVf!-1440479539?_adf.ctrl-state=wmd9ym5sc_597&_afrLoop=4043168850310328&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D4043168850310328%26_afrWindowMode%3D0%26_adf.ctrl-state%3Dwhd4yunvl_4
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
YER-2.WhenistheYERmadeavailabletothepublic?
PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.
TheOBSmethodologyrequiresthatforanYERtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicnolaterthanoneyearafterthefiscalyeartowhichitcorresponds.IftheYERisnotreleasedtothepublicwithinoneyearaftertheendofthefiscalyeartowhichitcorresponds,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheYER.
Answer:b.Ninemonthsorless,butmorethansixmonths,aftertheendofthebudgetyear
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/ep2017;jsessionid=cg2ZyukUQ52U6VjsRorAB3_vKf1Miy5l3ddHtc9kSAL7IXUP6LVf!-1440479539?_adf.ctrl-state=wmd9ym5sc_597&_afrLoop=4043168850310328&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D4043168850310328%26_afrWindowMode%3D0%26_adf.ctrl-state%3Dwhd4yunvl_4
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?
Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.
Answer:03/8/2018
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/ep2017;jsessionid=cg2ZyukUQ52U6VjsRorAB3_vKf1Miy5l3ddHtc9kSAL7IXUP6LVf!-1440479539?_adf.ctrl-state=wmd9ym5sc_597&_afrLoop=4043168850310328&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D4043168850310328%26_afrWindowMode%3D0%26_adf.ctrl-state%3Dwhd4yunvl_4
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.
Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”
Answer:EnlapáginadelMinisteriodeHaciendaseindicalafechadecreacióndelarchivoquepublica.
Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/ep2017?_adf.ctrl-state=whd4yunvl_4&_afrLoop=4049560457313174&_afrWindowMode=0&_afrWindowId=whd4yunvl_1#!
Comment:LaspropiedadesdelPDFindicanqueeldocumentofuecreadoel26dejuliode2018.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.
Answer:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
Source:
Comment:LaContaduríaGeneraldelaNaciónpublicaundocumentoanualenelqueseencuentrainformacióncomplementariasobreelbalancedelasituaciónfinancieradelpaísalfinaldecadavigenciafiscal.Paramásinformacióndirigirsealsiguienteenlace:http://www.contaduria.gov.co/wps/wcm/connect/5f97229b-5caf-40ff-8cfb-8e1a4dcfa4e1/PAP-BGN-2018-CONS-DEFO-Nacional.pdf?MOD=AJPERES&CACHEID=5f97229b-5caf-40ff-8cfb-8e1a4dcfa4e1
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?
Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/
Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.
Answer:c.No
Source:EldocumentosoloseencuentradisponibleenPDF.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
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.
Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.
Answer:e.Notapplicable(thedocumentispubliclyavailable)
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
YER-6b.Ifyouselectedoption“c”or“d”inquestionYER-6a,pleasespecifyhowyoudeterminedwhethertheYERwasproducedforinternaluseonly,versusnotproducedatall.
Ifoption“a,”“b,”or“e”wasselectedinquestionYER-6a,researchersshouldmarkthisquestion“n/a.”
Answer:
Source:
Comment:
PeerReviewerOpinion:
GovernmentReviewerOpinion:
YER-7.IftheYERisproduced,pleasewritethefulltitleoftheYER.
Forexample,atitlefortheYear-EndReportcouldbe“ConsolidatedFinancialStatementfortheYearEnded31March2018”or“AnnualReport2017PublishedbytheMinistryofFinanceandPlanning.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”
Answer:INFORMEDELAEJECUCIÓNPRESUPUESTALDELAVIGENCIA2017
Source:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Sinembargo,enlaplataformaactualalaquemigrólapáginadelMinisteriodichoinformenoseencuentraynoesposibleubicarlo.
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
YER-8.Istherea“citizensversion”oftheYER?
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:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017
AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?
Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”
Answer:FY2017
Source:LaContraloríaGeneraldelaRepúblicaseencargadeelaborarunaseriedeinformesquecomponenelreportedeauditoríadelpresupuestopúblico.Enelsiguienteenlaceseencuentrandisponiblesdichosdocumentos:https://www.contraloria.gov.co/resultados/informes/informes-constitucionales/-/document_library_display/qGuMx1g0tMaE/view/1136923?_110_INSTANCE_qGuMx1g0tMaE_redirect=https%3A%2F%2F
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
AR-2.WhenistheARmadeavailabletothepublic?
PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.
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:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?
Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.
Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.
Answer:8/8/2018
Source:Lasfechasseverificanusandoelcomandojavascriptenlapaginadecadadocumento:
https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0
https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0
Comment:EstafechaapareceregistradaenlaspropiedadesdelPDF.Además,coincideconlaquearrojaelcomandoJavascriptelcualseñalalafechadeactualizacióndelapaginaweb.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.
Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”
Answer:EstafechasedeterminóapartirdelaspropiedadesdelosdocumentosPDFydeloscomandosJavascript.
Source:Lasfechasseverificanusandoelcomandojavascriptenlapaginadecadadocumento:
https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0
https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?
ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.
Answer:https://www.contraloria.gov.co/resultados/informes/informes-constitucionales/-/document_library_display/qGuMx1g0tMaE/view/1136923?_110_INSTANCE_qGuMx1g0tMaE_redirect=https%3A%2F%2Fwww.contraloria.gov.co%3A443%2Fresultados%2Finformes%2Finformes-constitucionales%3Fp_p_id%3D110_INSTANCE_qGuMx1g0tMaE%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_pos%3D1%26p_p_col_count%3D2
Source:Enelenlacecitadoseencuentrantodoslosdocumentosdelaauditoría.EspecíficamenteelInformedeAuditoríaalBalanceGeneraldelaNaciónyelInformedeCuentaGeneraldelPresupuestoydelTesoro.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?
Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/
Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.
Answer:c.No
Source:LosarchivossepublicanenPDF.Noseencuentrandisponiblesenformatolegiblepormáquina.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.
Answer:e.Notapplicable(thedocumentispubliclyavailable)
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
AR-6b.Ifyouselectedoption“c”or“d”inquestionAR-6a,pleasespecifyhowyoudeterminedwhethertheARwasproducedforinternaluseonly,versusnotproducedatall.
Ifoption“a,”“b,”or“e”wasselectedinquestionAR-6a,researchersshouldmarkthisquestion“n/a.”
Answer:
Source:
Comment:
PeerReviewerOpinion:
GovernmentReviewerOpinion:
AR-7.IftheARisproduced,pleasewritethefulltitleoftheAR.
Forexample,atitlefortheAuditReportcouldbe“AnnualGeneralReportsoftheControllerandAuditorGeneral.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”
Answer:InformedeAuditoríadelBalanceGeneraldelaNación2017yCuentaGeneraldelPresupuestoydelTesoro2017.
Source:https://www.contraloria.gov.co/resultados/informes/informes-constitucionales/-/document_library_display/qGuMx1g0tMaE/view/1136923?_110_INSTANCE_qGuMx1g0tMaE_redirect=https%3A%2F%2Fwww.contraloria.gov.co%3A443%2Fresultados%2Finformes%2Finformes-constitucionales%3Fp_p_id%3D110_INSTANCE_qGuMx1g0tMaE%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_pos%3D1%26p_p_col_count%3D2
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
AR-8.Istherea“citizensversion”oftheAR?
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:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:LapáginadelMinisteriodeHaciendacontienelainformacióndelanteproyecto,elproyectodepresupuestodelejecutivo,elpresupuestoaprobado,elpresupuestociudadano,losreportesdeejecuciónduranteelaño,larevisióndemitaddeañoeinformaciónrelevantedelreportedefindeaño(http://www.minhacienda.gov.co).EnlapáginadelaContaduríaGeneraldelaNaciónseencuentrandisponiblesinformessobreelestadodelasfinanzasdelpaísalfinaldecadavigenciafiscalconloscualessecomplementalainformacióndelreportedefindeaño(http://www.contaduria.gov.co).Adicionalmente,elPortalTransparenciaEconómicacontienecifrasdelosingresosygastosdelaNación(http://www.pte.gov.co/WebsitePTE/).Porúltimo,lapáginawebdelaContraloríaGeneraldelaNacióncontienelosdocumentosrelacionadosalreportedeauditoria(https://www.contraloria.gov.co/resultados/informes/informes-constitucionales).
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:http://www.pte.gov.co/WebsitePTE/http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=13qf7rtlzo_45&_afrLoop=4240859511200539#!https://www.contraloria.gov.co/resultados/informes/informes-constitucionaleshttp://www.contaduria.gov.co/wps/portal/internetes/home/internet/productos/balance-general-y-otros-informes/
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
GQ-1c.Onthesewebsites/portals,canconsolidatedrevenueand/orexpendituredatabedownloadedformultipleyearsinconsistentformats?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.
Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats
Source:http://www.pte.gov.co/WebsitePTE/http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=13qf7rtlzo_45&_afrLoop=4240859511200539#!https://www.contraloria.gov.co/resultados/informes/informes-constitucionaleshttp://www.contaduria.gov.co/wps/portal/internetes/home/internet/productos/balance-general-y-otros-informes/
Comment:ElPortalTransparenciaEconómicarecogelainformacióndeingresosygastosdemúltiplesaños.MientrasquelaContaduríaGeneraldelaNaciónpublicalosbalancesdetalladosdelascuentasdelpaís.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
GQ-1d.Onthesewebsites/portals,areinfographics/visualizationsorothersimilartoolsusedtosimplifydataaccessandanalysis?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.
Answer:a.Yes
Source:http://www.pte.gov.co/WebsitePTE/http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=13qf7rtlzo_45&_afrLoop=4240859511200539#!https://www.contraloria.gov.co/resultados/informes/informes-constitucionaleshttp://www.contaduria.gov.co/wps/portal/internetes/home/internet/productos/balance-general-y-otros-informes/
Comment:Enelenlacehttp://www.pte.gov.co/WebsitePTE/InfografiasepuedevisualizarladistribucióndelPresupuestoGeneraldelaNación.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:Ley42de1993disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_0042_1993.htmlTítuloXIIdelaConstituciónPolíticadisponibleen:http://www.constitucioncolombia.com/titulo-12Decreto111de1996EstatutoOrgánicodePresupuesto,disponibleen:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty;jsessionid=qR9O2PFCBN7H7MRgovtfBUvt0mxKR-lo2iIHGFDFaiexMV72mX6q!-89808455?nodeId=%2FOCS%2FMIG_6220602.PDF%2F%2FidcPrimaryFile&revision=latestreleasedLey819de2003,ResponsabilidadFiscal,disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_0819_2003.htmlLey1473,ReglaFiscaldisponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1473_2011.html
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:Ley1712de2014:Leydetransparenciaydelderechodeaccesoalainformaciónpúbicanacional.Disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1712_2014.htmlLey1757de2015:Leyestatutariadeparticipación.Disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1757_2015.htmlLey1474de2011:Porlacualsedictannormasorientadasafortalecerlosmecanismosdeprevención,investigaciónysancióndeactosdecorrupciónylaefectividaddelcontroldelagestiónpública.Disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1474_2011.html
Ley850de2003:pormediodelacualsereglamentanlasveeduríasciudadanas.Disponibleen:https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=10570Ley1755de2015:PormediodelacualseregulaelDerechoFundamentaldePeticiónysesustituyeuntítulodelCódigodeProcedimientoAdministrativoydeloContensiosoAdministrativo.Disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1755_2015.html
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
1.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearthatareclassifiedbyadministrativeunit(thatis,byministry,department,oragency)?
GUIDELINES:
Question1addressesthepresentationofexpenditurebyadministrativeunit.Thisinformationindicateswhichgovernmententity(ministry,department,oragency,orMDAs)willberesponsibleforspendingthefundsand,ultimately,heldaccountablefortheiruse.
Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforalladministrativeunits,accountingforallexpenditures,inthebudgetyear.Toanswer“b,”theadministrativeunitsshownindividually,intheExecutive’sBudgetProposaloritssupportingdocumentation,mustaccountforatleasttwo-thirdsofallexpendituresinthebudgetyear.Inotherwords,thesumoftheexpendituresassignedtotheindividualMDAs(education,health,infrastructure,interior,defense,etc.)mustaccountforatleasttwo-thirdsofthetotalexpenditurebudgetedforthatparticularyear.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsadministrativeunitsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyadministrativeunit.
Answer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.
Source:Enlaspáginas10-71delProyectodeLeydelPresupuestoGeneraldelaNación2019sepresentalatabladelpresupuestodegastosdesagregadoporunidadadministrativa.Adicionalmente,laspáginas99-144contienenelpresupuestodelgastosocialtambiénporunidadadministrativa.http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyfunctional
classification.
Answer:a.Yes,expendituresarepresentedbyfunctionalclassification.
Source:LasecciónfinaldelMensajePresidencial,denominada“ASPECTOSCOMPLEMENTARIOSDELPRESUPUESTOGENERALDELANACIÓN2019”,contienelaclasificaciónfuncionaldelgastoentrelaspáginas26-57endondesedetallanlosfinesprogramáticosdelgastoteniendoencuentalasactualizacionesplanteadasenelManualdeEstadísticasdeFinanzasPúblicas2014delFondoMonetarioInternacional.LainformaciónsobrelaclasificaciónfuncionaldelgastoestásintetizadaenelCuadro1delapágina28.Véase:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Source:ElDecreto412de2018modificatoriodelDecretoÚnicoReglamentario(DUR)delSectordeHaciendayCréditoPúblicoylaResolución0010de2018delaDirecciónGeneraldePresupuestoPúblicoNacionalactualizaelcatálogodeclasificaciónpresupuestalacordeconlosestándaresinternacionalestalycomoseevidenciaenlosAnexosalMensajePresidencial.Véase:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?
GUIDELINES:
Question4askswhethertheExecutive’sBudgetProposaloritssupportingdocumentationpresentsexpendituresforthebudgetyearorganizedbyeconomicclassification.Economicclassificationprovidesinformationonthenatureoftheexpenditure,suchaswhetherfundsarebeingusedtopayforwagesandsalaries,capitalprojects,orsocialassistancebenefits.
Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.
Answer:a.Yes,expendituresarepresentedbyeconomicclassification.
Source:AdemásdelaclasificacióneconómicaqueserealizaenelProyectodePresupuesto,eldocumento“ASPECTOSCOMPLEMENTARIOSDELPRESUPUESTOGENERALDELANACIÓN2019”presentadetalladamentelanaturalezaeconómicadelosdiferentesconceptosdelgastoylasmodificacionesqueserealizaronenelprocesodeactualizacióndelcatálogodeclasificaciónpresupuestal.Verlaspáginas19-26:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion: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.
Source:Comosemencionóenrespuestasanteriores,elproyectodelPresupuestoGeneraldelaNación2019seelaboróteniendoencuentalaactualizacióndelcatálogodeclasificaciónpresupuestalcompatibleconlosestándaresinternacionalesplanteadosenelManualdeEstadísticasdeFinanzasPúblicas2014delFMI.http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:a.Yes,programsaccountingforallexpendituresarepresented.
Source:ElProyectodePresupuesto2019entrelaspáginas10y71contieneunadescripcióndelgastopúbliconosoloporunidadesadministrativassinoporlosprogramasindividualesquesefinancian.Verelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:d.No,multi-yearexpenditureestimatesarenotpresentedbyanyexpenditureclassification.
Source:Lapropuestadepresupuestonopresentaproyeccionesmulti-anuales.
Comment:Lasclasificacionesestánpresentesperocarecendelaproyecciónmulti-anual.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,multi-yearexpenditureestimatesarepresentedbyonlyoneofthethreeexpenditureclassifications.Comments:sereportalainformaciónporlaclasificaciónadministrativa,lacualesagrupadaporlossectoresdelgasto(hacienda,salud,educación,InclusiónSocial...)
IBPCommentParaasegurarconsistenciaconotrospaíses,seconfirmalarespuestaDdadoquelainformacióndelMFMP2018solomuestraunaagregacióndeclasificacióneconómica,peronolosuficientementedesagregadaparaserconsideradaparaestapregunta.
7b.BasedontheresponsetoQuestion7,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesforamulti-yearperiodintheExecutive'sBudgetProposal?
Answer:Noneoftheabove
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Clasificaciónadministrativa.MGMP
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.
Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)
Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,foratleasttwoyearsbeyondthebudgetyear.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresoverthemulti-yearperiod.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsmulti-yearestimatesforprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifmulti-yearestimatesarenotpresentedbyprogram.
Revenuesgenerallyareseparatedintotwomajorcategories:“tax”and“non-tax”revenues.Taxesarecompulsorytransfersthatresultfromgovernmentexercisingitssovereignpower.Thelargestsourcesoftaxrevenueinsomecountriesaretaxesonpersonalandbusinessincomeandtaxesongoodsandservices,suchassalesorvalue-addedtaxes.Thecategoryofnon-taxrevenuesismorediverse,rangingfromgrantsfrominternationalinstitutionsandforeigngovernmentstofundsraisedthroughthesaleofgovernment-providedgoodsandservices.Notethatsomeformsofrevenue,suchascontributionstosocialsecurityfunds,canbeconsideredeitherataxornon-taxrevenuedependingonthenatureoftheapproachtothesecontributions.Particularlybecausedifferentrevenueshavedifferentcharacteristics,includingwhobearstheburdenofpayingthetaxandhowcollectionsareaffectedbyeconomicconditions,itishelpfulwhenestimatesforrevenuesaredisaggregatedanddisplayedbasedontheirsources.
Formoreinformation,pleaserefertothe2001GFSmanual,inparticularAppendix4(http://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf).
Answer:d.No,multi-yearestimatesforprogramsarenotpresented.
Source:ApesardequeelMarcoFiscaldeMedianoPlazo2018,comodocumentosoportedelProyectodePresupuestoGeneraldelaNación,contienelasestimacionesplurianualesdelgasto,estasproyeccionesnoseencuentrandesagregadasporprogramastalycomoseseñalanenelProyectodePresupuesto(pregunta6)oenlaspáginas80-81deldocumentoAspectosComplementariosdelPGN2018enelcuadro13.DocumentoProyectodePresupuesto2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleasedDocumentoAspectosComplementariosdelPGN2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Source:ElProyectodeLeydePresupuestoGeneraldelaNación2019enlaspáginas146-149presentaeldetalledelacomposicióndelosingresosdentrodelcualseencuentrandesagregadoslosingresostributarios.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased
Comment:LesegundapartedelProyectodeLeydePresupuestoGeneraldelaNaciónincluyeunaseccióncontítulo"DetalledelacomposicióndeingresosPGN2019."
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
10.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresenttheindividualsourcesofnon-taxrevenue(suchasgrants,propertyincome,andsalesofgovernment-producedgoodsandservices)forthebudgetyear?
GUIDELINES:Question10assessesthedegreetowhichtheindividualsourcesof“non-tax”revenuearedisaggregatedinthebudget.Thecategoryofnon-taxrevenuesis
diverse,andcanincluderevenuerangingfromgrantsfrominternationalinstitutionsandforeigngovernmentstofundsraisedthroughthesaleofgovernment-providedgoodsandservices.
Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentallindividualsourcesofnon-taxrevenueforthebudgetyear,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallnon-taxrevenue.Toanswer“b,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentindividualsourcesofnon-taxrevenuethatwhencombinedaccountforatleasttwo-thirdsofallnon-taxrevenue,butnotallrevenue.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsindividualsourcesofnon-taxrevenuethataccountforlessthantwo-thirdsofnon-taxrevenues.Answer“d”appliesifindividualsourcesofnon-taxrevenuearenotpresented.
Answer:a.Yes,individualsourcesofnon-taxrevenueaccountingforallnon-taxrevenuearepresented.
Source:ElProyectodeLeydePresupuestoGeneraldelaNación2019enlaspáginas146-149presentaeldetalledelacomposicióndelosingresosdentrodelcualseencuentrandesagregadoslosingresosnotributarios.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased
Comment:LesegundapartedelProyectodeLeydePresupuestoGeneraldelaNaciónincluyeunaseccióncontítulo"DetalledelacomposicióndeingresosPGN2019."
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
11.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenueestimatesbycategory(suchastaxandnon-tax)foramulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)?
GUIDELINES:Question11evaluateswhetherrevenueestimatesarepresentedforamulti-yearperiod(atleasttwoyearsbeyondthebudgetyear)by“category;”thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.
Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforatleasttwoyearsfollowingthebudgetyearinquestion.
Answer:b.No,multi-yearestimatesofrevenuearenotpresentedbycategory.
Source:ElMarcoFiscaldeMedianoPlazo,comodocumentodeapoyodelProyectodeLeydePresupuesto2019,presentalaproyeccióndelosingresosparaunperiodode10añosdivididosporcategoría(tributarios,notributarios).Verlaspáginas230-231enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleasedNoobstante,lainformaciónpresentadanoseexpresaentérminosnetossinoenporcentajerespectoalPIB.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearestimatesofrevenuearepresentedbycategory.
IBPCommentAspertheOBSmethodology,theresponseshouldbeBsincethevaluesformulti-yearrevenuesarenotpresented.AlthoughtheMFMP2018presentspercentages,thenominalGDPisnotavailableinthesamedocumenttomakeasimplecalculation.Toensureconsistencywithothercountries,theOBSmethodologyonlyacceptspercentagesifthethebaseGDPvalueisavailableinthesamedocument.
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:d.No,multi-yearestimatesforindividualsourcesofrevenuearenotpresented.
Source:ApesardequeelMarcoFiscaldeMedianoPlazo2018contieneinformaciónsobrelasfuentesindividualesdelosingresos,estasestimacionessoloseencuentrandisponibleshasta2019,esdecir,nosepresentanlasproyeccionesdelasfuentesdeingresosindividualesparalosañossiguientesalavigenciafiscalenanálisis.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearestimatesforindividualsourcesofrevenueaccountingforallrevenuearepresented.
IBPCommentAfterfurtherclarification,thegovernmenthasagreedwiththeresearcher'sresponse.Hence,theresponseremainsaD.
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:EldocumentoAnexoalMensajePresidencialcontieneinformaciónsobreserviciodeladeuda,paginas39y40,peronodeudatotal.Además,enlapagina14deldocumentoAspectoscomplementariosdelPGN2019sepresentainformaciónrelacionadaalmontodepréstamosnuevosnetosduranteelañopresupuestario.
Comment:VerelAnexoalMensajePresidencial:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleasedVerAspectosComplementariosdelPGN2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:EnelMarcoFiscaldeMedianoPlazosepresentalas3estimaciones.
IBPCommentInresponsetotheGovernmentReviewer,wehavefoundthatTotalDebt("DeudaNeta")isshownonpage16oftheAnexosalMensaje.(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased)Therefore,thisischangedfromBtoA.
13b.BasedontheresponsetoQuestion13,checkthebox(es)belowtoidentifywhichestimatesofgovernmentborrowinganddebtarepresentedintheExecutive’sBudgetProposal:
Answer:Thecentralgovernment’stotaldebtburdenattheendofthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyearTheamountofnetnewborrowingrequiredduringthebudgetyear
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:enelMFMPtambiénseencuentralacargatotaldeladeudadelgobiernocentralalfinaldeañopresupuestario
IBPCommentSeeIBPcommentonQuestion13.
14."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationrelatedtothecompositionofthetotaldebt
outstandingattheendofthebudgetyear?
(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"
GUIDELINES:
Question14focusesonthecompositionofgovernmentdebtattheendofthebudgetyear,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:
interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.
Theinterestratesaffecttheamountofinterestthatmustbepaidtocreditors.Thematurityprofileindicatesthefinalpaymentdateoftheloan,atwhichpointtheprincipal(andallremaininginterest)isduetobepaid;governmentborrowingtypicallyincludesamixofshort-termandlong-termdebt.AsdiscussedinQuestion13,domesticdebtisheldbyacountry’scitizens,banks,andbusinesses,whileexternaldebtisheldbyforeigners.Thesefactorsrelatedtothecompositionofthedebtgiveanindicationofthepotentialvulnerabilityofthecountry’sdebtposition,andultimatelywhetherthecostofservicingtheaccumulateddebtisaffordable.
Beyondthesecoreelements,agovernmentmayalsoprovideadditionalinformationrelatedtothecompositionofitsdebt,includingforinstance:whetherinterestratesarefixedorvariable;whetherdebtiscallable;thecurrencyofthedebt;aprofileofthecreditors(bilateralinstitutions,multilateralinstitutions,commercialbanks,CentralBank,etc.);ananalysisoftheriskassociatedwiththedebt;andwhereappropriate,whatthedebtisbeingusedtofinance.
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtothecompositionofgovernmentdebtattheendofthebudgetyearaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothecompositionofgovernmentdebtispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonthecompositionofthedebtoutstandingattheendofthebudgetyear.
Answer:d.No,informationrelatedtocompositionoftotaldebtoutstandingisnotpresented.
Source:ElAnexoalMensajePresidencialpresentalainformaciónrelacionadaconlosintereses,lasamortizacionesylaclasificacióndeladeudainternayexterna.Además,sepresentanotroscomponentestalescomoelfondodecontingenciasylascomisionesyotrosgastos.Sinembargo,nosepresentainformaciònsobrelacomposicióntotaldeladeuda,sololacomposicióndelosaños2018-2019,porlocualnocumpleconlorequeridoenelcuestionario.Verelcuadro14sobreelServiciodeladeuda2018-2019enlapágina40delsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:Sepresentainformaciónsobrelacomposicióndeladeudaenlosaños2018y2019,massinembargonosepresentalainformaciónsobreeltotaldeladeudapùblica,tampocohayinformaciónsobrelatasadeinterésquesemanejanisobrelamadurezdeladeuda.Porlotantoseseleccionólarespuesta"d".
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthecompositionofthetotaldebtoutstanding.Comments:LainformaciónseencuentraenelMarcoFiscaldeMedianoPlazo.
IBPCommentSemantienelarespuestaDdadoquelainformaciónquepresentaelMFMP(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-070525%2F%2FidcPrimaryFile&revision=latestreleased)refiereadeudahasta2017.Lainformacióndedeudapara2019solotrataladeudadelgobienrogeneral,nocentral,queesloqueevaluúalaOBS.LosAnexosalMensajemuestraDeudatotal,peronosucomposición(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased,páigna16).
14b.BasedontheresponsetoQuestion14,checkthebox(es)toidentifywhichelementsofthecompositionofthetotaldebtoutstandingarearepresentedintheExecutive’sBudgetProposal:
Answer:Noneoftheabove
Source:Loselementosadicionalesserefierena:"Comisionesyotrosgastos"y"Fondodecontingencias".Verlapágina40delAnexoalmensajepresidencialen:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentVercomentariodeIBPaQ14.
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:Elapartado“III.Panoramamacroeconómico”delMensajepresidencialcomplementalascifrascondiferentesestimacionescomolasdelasexportacionesydelPIBrealynominalenlaspáginas24-25.SolosolodatoscomoporcentajedelPIB,ynoseveelvalordelPIBeneldocumento.VerMensajepresidencial:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122811%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewer
Opinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.Comments:CreoqueelhechodenopresentarmedicionesdePIBnominalnoimplicaquelainformacióncentralparaestablecerlasestimacionesmacroeconómicasnosepresenteoestelimitada.DehechoelMarcoFiscaldeMedianoPlazoestablecelascondicionesbásicasparalaidentificacióndelcontextoeconómicoparalaprogramaciónpresupuestal.
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthemacroeconomicforecast.Comments:Endesacuerdo.EnlapreguntaseestablecequelasvariablesmacroeconómicasseencuentranenelMensajePresidencialyconmayordetalleenelMFMP
IBPCommentLosAnexosalMensaje(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased)muestranelPIBnominal,PIBrealeinflaciónparaelañofiscal(p.16).LarespuestaadecuadaesBdadoquesibiennoseencuentralatasadeinterésparaelañofiscal(sinoañosprevios),hayinformaciónadicional.
15b.BasedontheresponsetoQuestion15,checkthebox(es)toidentifywhichelementsofthemacroeconomicforecastareincludedintheExecutive’sBudgetProposal:
Answer:RealGDPgrowthInformationbeyondthecoreelements(pleasespecify)InflationrateNominalGDPlevel
Source:Seincluye,además,informaciónrelacionadaalasestimacionesdelasexportacionesyelpreciodeloscommoditiescomoelpetróleotalycomosemencionóenlaanteriorrespuesta.
Comment:
PeerReviewerOpinion:DisagreeSuggestedAnswer:Adicionalseencuentralatasadeinflaciónenlapágina25deldocumentoAnexoalMensajePresidencialhttps://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:NivelnominaldePIBTasadeinflaciónRealcrecimientodelPIBTasasdeinterésInformaciónmásalládeloselementoscentrales(especifique)EstasvariablesseexplicanendetalleenelMFMP
IBPCommentVercomentariodeIBPaQ15.
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:b.Yes,thecoreinformationispresentedtoshowtheimpactofdifferentmacroeconomicassumptionsonthebudget.
Source:Enlaspáginas179y180delMarcoFiscaldeMedianoPlazo2018sepresentainformaciónsobreelimpactoquegeneraríamayorinflaciónsobrelosingresosyelgasto.VerelCuadro3.5:SensibilidaddelBalanceTotalGNC2019enlapágina180delMFMP2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased
Sinembargo,lainformaciónpublicadaeneldocumentonoseconstituyecomoun"análisisdesensibilidad"debidoaqueexcluyealgunasvariablesmacroeconómicasynopresentainformaciónsobrelaevolucióndelasvariablescolocadas(esdecir,nopresentan2númerosquedenrazóndelcambioenlasvariablesmacroeconómicas)
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:Endesacuerdo.EnlapreguntaseestablecequelasvariablesmacroeconómicasnotienenqueestarobligatoriamentesoloenelMensajePresidencial
IBPCommentSemodificalarespuestadeDaBenbasealainformacionpresentadaenelMFMP-Cuadro3.5ygráfico4.9,4.A.3:https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-070525%2F%2FidcPrimaryFile&revision=latestreleased
17.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectexpenditures?
GUIDELINES:Questions17and18askaboutnewpolicyproposalsinthebudget.Inanygivenyear,mostoftheexpendituresandrevenuesinthebudgetreflectthecontinuationofexistingpolicies.However,muchoftheattentionduringthebudgetdebateisfocusedonnewproposals—whethertheycallforeliminatinganexistingprogram,introducinganewone,orchanginganexistingprogramatthemargins.Typically,thesenewproposalsareaccompaniedbyanincrease,adecrease,orashiftinexpendituresorrevenues.Becausethesechangesmayhavedifferentimpactsonpeople’slives,thebudgetproposalshouldpresentsufficientdetailaboutnewpoliciesandtheirbudgetaryimpact.
Question17asksaboutnewexpenditurepolicies,andQuestion18asksaboutnewrevenuepolicies.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowallnewpolicyproposalsaffectexpenditures(forQuestion17)orrevenues(forQuestion18)andanarrativediscussionoftheimpactofthesenewpolicies.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowtheimpactofallnewpolicyproposals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowtheimpactofonlysome,butnotall,policyproposals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedontheimpactofnewpolicyproposals.
Answer:a.Yes,estimatesthatshowhowallnewpolicyproposalsaffectexpendituresarepresented,alongwithanarrativediscussion.
Source:EldocumentoAspectosComplementarioscontieneunapartadoenelquesedescribeelimpactoqueproducenlaspropuestasdepolíticassobreelpresupuesto,clasificadassectorialmente.Porejemplo,enlapágina29sepresentanlaspolíticasdeprotecciónsocial,enlapágina33elgastodelaspolíticasdeeducaciónyenlapágina36laspolíticasdesalud,cadaunoconsusrespectivoscuadrosderesumen.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Source:EldocumentoAnexosalMensajePresidencialdelPresupuesto2019enlaspáginas28-32presentaunabreveexplicacióndecómolasnuevaspolíticasafectanlosingresos;sinembargo,estainformaciónesincompleta.Enlacealdocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:EldocumentoAspectosComplementariosdelPGN2019presentainformaciónrespectoalaclasificacióndelgastofuncional,administrativoyeconómico.Enelcuadro1enlapágina28seencuentralaclasificaciónfuncionaldelgastodelosaños2018y2019,enlapágina29seidentificalaconcentracióndelpresupuestoporlasprincipalesunidadesadministrativasyenlapágina76sepresentaelcuadro11:ejecuciónvigenciafiscal2018–primersemestreconlaclasificacióneconómicadelgasto.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion: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.
Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)
Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,forBY-1.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresforBY-1.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogram.
Answer:a.Yes,programsaccountingforallexpendituresarepresentedforBY-1.
Source:Enlaspáginas80-81deldocumentodeAspectosComplementariosdelPGN2019seencuentraelcuadro13enelquesepresentalainformaciónrespectoalgastodelprimersemestrede2018divididoporsectoryporlosprincipalesprogramasdelPresupuesto.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
21.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,haveexpenditureestimatesoftheyearpriortothebudgetyear(BY-1)beenupdatedfromtheoriginalenactedlevelstoreflectactualexpenditures?
GUIDELINES:Question21askswhethertheexpenditureestimatesfortheyearbeforethebudgetyear(BY-1)havebeenupdatedfromtheoriginalenactedlevels.Updatescanreflectactualexperiencetodate;revisedestimatesduetoshiftingoffundsbytheexecutive,aspermittedunderthelaw;enactmentofsupplementalbudgets;andrevisedassumptionsregardingmacroeconomicconditions,caseload,andotherrelevantfactorsfortheremainderoftheyear.
Answer"a"appliesiftheestimateshavebeenupdated;answer“b”appliesiftheoriginalestimatesarestillbeingused.
Answer:a.Yes,expenditureestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.
Source:ElAnexoalMensajePresidencialpresentaelgastoactualizadodelosaños2018y2019talycomoseevidenciaenlatabla4delapágina26yenelcuadro9delapágina33.Enlacealanexo:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
22.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditureformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)byanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?
GUIDELINES:Question22asksifexpenditureestimatesformorethanoneyearpriortothebudgetyear(BY-2andprioryears)arepresentedbyanyofthethreeexpenditureclassifications—byadministrative,economic,andfunctionalclassifications.Eachoftheclassificationsanswersadifferentquestion:administrativeunitindicateswhospendsthemoney;functionalclassificationshowsforwhatpurposeisthemoneyspent;andeconomicclassificationdisplayswhatthemoneyisspenton.(SeeQuestions1-5above.)
Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpenditureestimatesforBY-2andprioryearsbyallthreeoftheexpenditureclassifications.Toanswer“b,”expenditureestimatesforBY-2andprioryearsmustbepresentedbytwoofthesethreeclassifications.A“c”answerappliesifexpenditureestimatesforBY-2andprioryearsarepresentedbyoneofthethreeclassifications.Answer“d”appliesifexpenditureestimatesforBY-2andprioryearsarenotpresentedbyanyofthethreeclassifications
Answer:c.Yes,expenditureestimatesforBY-2andprioryearsarepresentedbyonlyoneofthethreeexpenditureclassifications.
Source:EldocumentoAspectosComplementariosdelPGN2019enlapágina98contieneelcuadro6:PresupuestoInicialdegastos2017elcualpresentalaclasificacióneconómicadelosgastosdelavigenciamencionada.Noseencuentraevidenciadelaclasificaciónfuncionalyadministrativa.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:
Answer:Economicclassification
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Clasificaciónadministrativa
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.
Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)
Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforallindividualprograms,accountingforallexpenditures,forBY-2andprioryears.Toanswer“b,”theprogramsshownindividuallyintheExecutive’sBudgetProposaloritssupportingdocumentationmustaccountforatleasttwo-thirdsofallexpendituresforBY-2andprioryears.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogram.
Answer:c.Yes,programsaccountingforlessthantwo-thirdsofexpendituresarepresentedforBY-2andprioryears.
Source:EnelanexoAspectosComplementariosdelPGN2019seencuentraelcuadro19:“Ejecucióninversión2017-PrincipalesProgramas”elcualcontienelosgastosporprogramaparael2017,dosañosantesdelavigenciaanalizada.Verlapágina111enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:Nosepresentadeformaclaraeltotaldelosgastos.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:ElanexoAspectosComplementariosdelPGN2019contieneelcuadro13:EjecucióndelPresupuestodegastos2017enlapágina104elcualpresentalosresultadosrealesdelosgastosparalavigenciamencionada.Dirigirsealsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
25.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenuebycategory(suchastaxandnon-tax)fortheyearprecedingthebudgetyear(BY-1)?
GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.
Answer:
a.Yes,revenueestimatesforBY-1arepresentedbycategory.
Source:Enlapágina68deldocumentoAspectosComplementariosdelPGN2019sepresentalainformacióndelosingresoscorrientesdelaño2018desagregadosporingresostributariosynotributarios.Verelcuadro2PresupuestodelaNación–Ingresoscorrientes:aforoyrecaudo2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?
GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.
Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.
Source:EldocumentoAspectosComplementariosdelPGN2019presentaunanálisisdelosingresosdelaño2018enelqueseidentificanlasfuentesindividualesdelosdiferentesconceptosdeingresos.Verlaspáginas65-72enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
27.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,havetheoriginalestimatesofrevenuefortheyearpriortothebudgetyear(BY-1)beenupdatedtoreflectactualrevenuecollections?
GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.
Answer:a.Yes,revenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.
Source:EnelapartadodeInformedeEjecuciónpresupuestal2018(páginas65-72)deldocumentoAspectosComplementariosdelPGN2019sepresentanlosingresosestimados,loquerealmenteserecaudóylaejecucióndelañoreferenciado.Específicamenteverelcuadro1PresupuestoGeneraldelaNación–EjecuciónrentasyrecursosdeCapital2018enlapágina65yelcuadro2PresupuestodelaNación-Ingresoscorrientes:aforoyrecaudo2018enlapágina68.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
28.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentrevenueestimatesbycategory(suchastaxandnon-tax)formorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)?
GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.
Answer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.
Source:EldocumentoAspectosComplementariosdelPGN2019contieneunanálisisdelosingresosparalosaños2017y2018.Encuantoalprimerolainformaciónseencuentraenlaspáginas87-97,específicamenteverelcuadro2enlapágina93.Lainformacióndelaño2018seencuentraenlaspáginas65-72y,concretamenteenelcuadro2enlapágina68seencuentranlosdatosdesagregadosporingresostributariosynotributarios.Verelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
29.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenueformorethanoneyearpriortothebudgetyear(thatis,BY-2andprioryears)?
GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.
Answer:b.Yes,individualsourcesofrevenueaccountingforatleasttwo-thirdsof,butnotall,revenuearepresentedforBY-2andprioryears.
Source:ElanexoAspectosComplementariosdelPGN2019enlaspáginas89-97unanálisisdelosingresosdelaño2017enelcualesposibleidentificarindividualesdelosingresos.Sinembargo,estainformaciónesincompletapuesnoseencuentraparatodoslosrubrosdeingresos.Seanexaenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?
GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.
Answer:a.Twoyearspriortothebudgetyear(BY-2).
Source:Eldocumentoanexollamado“AspectosComplementariosdelPGN2019contieneunanálisisdelaejecucióndelpresupuestoderentasyrecursosdecapitalparaelaño2017.Véaseelcuadro1enlapágina89enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Source:EldocumentoAspectosComplementariosPGN2019enlaspáginas78-79presentainformaciónsobrelaejecuciónpresupuestaldelserviciodeladeudaparaelaño2018(BY-1),sinembargo,estainformaciónesincompletapuessoloserefierealosintereses,lasamortizacionesysiladeudaesinternaoexterna,conlocualseexcluyenlosdemáscomponentes.Verelcuadro11:Ejecuciónvigenciafiscal2018–PrimerSemestreenlapágina76enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased.SibienelMarcoFiscaldeMedianoPlazo2018enlaspáginas231-233contieneunanálisisdelasostenibilidaddeladeudapública,éstanocontieneeltotaldeladeudaalfinaldelaño2018,lacantidaddelosnuevospréstamosrequeridosdurantedichoañoytampocopresentalastasasdeinterésdeestosempréstitos.VerelMFMP2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforgovernmentdebt.
IBPCommentNetNewBorrowingisprovidedonCuadro2.6,page146ofthe2018MFMP.However,theMFMPdoesnotgivequalifyinginformationonInterestRatesorMaturityProfile.Therefore,theanswerremainsasC.
32.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichthedebtfiguresreflectactualoutcomes?
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.
Answer:d.Noactualdataforgovernmentdebtarepresentedinthebudgetorsupportingbudgetdocumentation.
Source:Sibienhayinformacionsobreserviciodeladeudade2017,noserefiereadeudatotal.ElApartado4.3serviciodeladeudadeldocumento“AspectosComplementariosdelPGN2019”contieneunanálisisdelosresultadosdelserviciodeladeudaparaelaño2017(páginas109-110).VerCuadro18ejecuciónserviciodeladeuda2017enlapágina110delsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.BeforeBY-3.
IBPCommentWhilethereisinformationavailablefordebtservicing(amortizationandinterestpayments)forBY-2,thisquestionrequiresinformationonTotalDebt.TherearenoTotalDebtfiguresforBY-2(2017)availableintheEBPdocuments.Therefore,thisscoresaD.
33."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonextra-budgetaryfundsforatleastthebudgetyear?
(Thecoreinformationmustincludeastatementofpurposeorpolicyrationalefortheextra-budgetaryfund;andcompleteincome,expenditure,andfinancingdataonagrossbasis.)"
GUIDELINES:
Question33focusesonextra-budgetaryfunds,askingwhether“core”informationrelatedtothesefunds,whichexistoutsidethebudget,arepresented.Thesecorecomponentsinclude:
astatementofpurposeorpolicyrationalefortheextra-budgetaryfund(i.e.,whywasaparticularfundsetup?whatisitusedfor?);andestimatesofitsincome,expenditure,andfinancing.(Theseestimatesshouldbepresentedonagrossbasissothatitispossibletotellhowmuchmoneyflowsthrougheachextra-budgetaryfund.)
Inmostcountries,governmentsengageincertainbudgetaryactivitiesthatarenotincludedinthecentralgovernment’sbudget.Knownasextra-budgetaryfunds,theycanrangeinsizeandscope.Forexample,countriesfrequentlysetuppensionandsocialsecurityprogramsasextra-budgetaryfunds,wheretherevenuescollectedandthebenefitspaidarerecordedinaseparatefundoutsidethebudget.Anotherexampleofanextra-budgetaryfundcanbefoundincountriesdependentonhydrocarbon/mineralresources,whererevenuesfromproducingandsellingthoseresourcesarechanneledthroughsystemsoutsidetheannualbudget.
Insomecases,theseparationengenderedbyanextra-budgetaryfundservesalegitimatepoliticalpurpose,andthefinancesandactivitiesofthesefundsarewelldocumented.Inothercases,however,thisstructureisusedforobfuscation,andlittleornothingisknownaboutafund’sfinancesandactivities.
Theavailabilityofinformationrelatedtoextra-budgetaryfundsisessentialforacomprehensiveunderstandingofthegovernment’struefiscalposition.Inadditiontothecoreinformation,otherinformationaboutextra-budgetaryfundsisalsodesirable.Suchinformationincludesadiscussionoftherisksassociatedwiththeextra-budgetaryfund;expendituresclassifiedbyeconomic,functional,oradministrativeunit;andtherulesandproceduresthatgoverntheoperationsandmanagementoftheextra-budgetaryfund.
Formoreinformationaboutextra-budgetaryfunds,seetheGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf)andPrinciple2.1.1oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoextra-budgetaryfundsaswellassomeadditionalinformationbeyondthecoreelements.A“b”answerappliesiftheExecutive’sBudgetProposalorsupportingdocumentationpresentsallofthecoreinformation.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoextra-budgetaryfundsispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonextra-budgetaryfunds.
Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomeextra-budgetaryfunds.
Source:EneldocumentoAspectosComplementariosdelPGN2019seencuentraelcuadro5deBalanceFiscaldelSectorPúblicoConsolidado(2019vs2018)enlapágina12elcualcontieneinformaciónrelevantesobrelosfondosextrapresupuestarios.Sinembargo,estainformaciónesincompletapuesexcluyealgunoselementosesencialesquerequierelametodologíadelaencuesta.Verenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentFormoredetailsonEBFsseethe2018IMFreport,page9:https://www.imf.org/en/Publications/CR/Issues/2018/08/02/Colombia-Fiscal-Transparency-Evaluation-46148
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:EldocumentoAspectosComplementariosdelPGN2019contienelainformaciónconsolidadadelasfinanzasdelgobiernocentral.Verelcuadro5deBalanceFiscaldelSectorPúblicoConsolidado(2019vs2018)enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:c.Yes,estimatesofsomebutnotallintergovernmentaltransfersarepresented.
Source:Enlapágina26deldocumento“AnexosalMensajePresidencial”sepresentaelcuadro4:PresupuestoGeneraldelaNación2018-2019elcualcontieneinformaciónsobrelastransferenciasdelGobiernoNacionalalasentidadesterritorialesparalosañosreferenciados[verlalineapresupuestaria:"Transferencias,SGP"].
Además,enlapágina27sepresentanlaspartidaspresupuestalesdelastransferenciasensectorescomosalud,pensiones,educación,entreotros.Seanexaenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:Referenciaaddicional:http://www.shd.gov.co/shd/sistema-general-de-participaciones"ElSistemaGeneraldeParticipacionesSGPestáconstituidoporlosrecursosquelaNacióntransfierepormandatodelosartículos356y357delaConstituciónPolíticadeColombiaalasentidadesterritoriales–departamentos,distritosymunicipios,paralafinanciacióndelosserviciosasucargo,ensalud,educaciónylosdefinidosenelArtículo76delaLey715de2001."
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallintergovernmentaltransfersarepresented,alongwithanarrativediscussion.
IBPCommentAfterfurtherclarification,thegovernmenthasagreedwiththeresearcher'sresponse.Hence,theresponseremainsaC.
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:
c.Yes,onealternativedisplayofexpendituresispresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.
Source:Enlapágina167-171deldocumentoAspectosComplementariosdelPGN2019sepresentaunanálisisdelimpactofinancierodelPresupuestoGeneraldelaNación2019sobrelapoblaciónvíctimadelconflictoarmado.ApesardequeelDepartamentoNacionaldePlaneaciónpublicaelpresupuestodeinversiónregionalizado,alafechaéstedocumentonosehapublicado.Porlotanto,nosecumplenloscriteriosdelapreguntaencuantoaloscomponentesdegénero,edad,oterritorial.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentDadocambiosenlawebdelMinisterio,ellinkadecuadoes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019
36b.BasedontheresponsetoQuestion36,selectthebox(es)belowtoidentifywhichtypesofalternativedisplaysareincludedintheExecutive’sBudgetProposal:
Answer:Otherdisplaysofexpenditure(pleasespecify)
Source:Poblaciónvíctimadelconflictoarmado.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion: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:c.Yes,estimatesofsomebutnotalltransferstopubliccorporationsarepresented.
Source:ElproyectodePresupuestomuestrabajodiferentesministeriosdestinosalasempresaspublicas,peronoseobservaundesagregadodelastransferenciasacadaempresa.PoresoseseleccionaC.Verhttp://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofalltransferstopubliccorporationsarepresented,butanarrativediscussionisnotincluded.Comments:Elproyectodepresupuestomuestraunagregadodetodaslastransferenciasdelasentidadesdelnivelcentralaempresaspúblicas,sinembargonodetallalainformacióncorrespondienteacadaunadeellas,amientenderlarespuestamasadecuadaeslab,puestonoquesepresentaundetallededichastransferenciasaunqueelglobaldelasmismasestádescritoenelpresupuesto.https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066380%2F%2FidcPrimaryFile&revision=latestreleased
GovernmentReviewerOpinion:Agree
IBPCommentLarespuestaCdebemantenersepuessibienhayinformacióndetransferencias,esdemaneraagregadaynohaynarrativasobreella.
38.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonquasi-fiscalactivitiesforatleastthebudgetyear?
(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforthequasi-fiscalactivityandtheintendedbeneficiaries.)
GUIDELINES:Question38focusesonquasi-fiscalactivities,askingwhether“core”informationrelatedtosuchactivitiesispresented.Thesecorecomponentsinclude:
Astatementofpurposeorpolicyrationaleforthequasi-fiscalactivity(i.e.,whatisthereasonforengaginginthisactivity?);Theidentificationofintendedbeneficiariesofthequasi-fiscalactivity.
Theterm“quasi-fiscalactivities”referstoabroadrangeofactivitiesthatarefiscalincharacterandcouldbecarriedoutthroughtheregularbudgetprocessbutarenot.Forexample,aquasi-fiscalactivitycouldtakeplaceif,insteadofprovidingadirectsubsidythroughthebudgetforaparticularactivity,apublicfinancialinstitutionprovidesanindirectsubsidybyofferingloansatbelow-marketratesforthatactivity.Similarly,itisaquasi-fiscalactivitywhenanenterpriseprovidesgoodsorservicesatpricesbelowcommercialratestocertainindividualsorgroupstosupportthegovernment’spolicygoals.
Theaboveexamplesarepolicychoicesthatmaybeapprovedbythegovernmentandlegislature.However,quasi-fiscalactivitiescanalsoinvolveactivitiesthatviolateorcircumventacountry’sbudgetprocesslawsorarenotsubjecttotheregularlegislativeapprovalprocessforexpenditures.Forexample,theexecutivemayissueaninformalordertoagovernmententity,suchasapubliccommercialenterprise,toprovidetheexecutivewithgoodsandservicesthatnormallywouldhavetobepurchasedwithfundingauthorizedbythelegislature.Allquasi-fiscalactivitiesshouldbedisclosedtothepublicandsubjecttopublicscrutiny.
Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutquasi-fiscalactivities,includingforexample:theanticipateddurationofthequasi-fiscalactivity;aquantificationoftheactivityandtheassumptionsthatsupporttheseestimates;andadiscussionofthefiscalsignificanceandpotentialrisksassociatedwiththeactivity,includingtheimpactontheentitycarryingouttheactivity.Principle3.3.2oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml)providesexamplesofquasi-fiscalactivitiesthatcanbeconsultedasneeded.Andmoredetailsonquasi-fiscalactivitiescanbefoundintheGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf).
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoallquasi-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.
Source:EldocumentoAspectosComplementariosdelPGN2019presentaunareferenciaalbalancecuasificalenlapágina12;sinembargo,noseencuentra
evidenciadeunadescripcióndeestasrentas.Seanexaelenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomequasi-fiscalactivities.
IBPCommentdadalainformacióndelAspectosComplementarios2019,semodificalarespuestadeDaC.
39.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonfinancialassetsheldbythegovernmentforatleastthebudgetyear?
(Thecoreinformationmustincludealistingoftheassets,andanestimateoftheirvalue.)
GUIDELINES:Question39focusesonfinancialassetsheldbythegovernment,askingwhether“core”informationrelatedtotheseassetsispresented.Thesecorecomponentsinclude:
Alistingofthefinancialassets;andAnestimateoftheirvalue.
Governmentsownfinancialassetssuchascash,bonds,orequities.Unlikeprivatesectorbusinesses,however,fewgovernmentsmaintainbalancesheetsthatshowthevalueoftheirassetsandliabilities.
Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutfinancialassets,includingforexample:adiscussionoftheirpurpose;historicalinformationondefaults;differencesbetweenreportedvaluesandmarketvalues;andasummaryoffinancialassetsaspartofthegovernment’sbalancesheet.
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearallofthecoreinformationrelatedtoallfinancialassetsheldbythegovernmentaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtofinancialassetsispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonfinancialassetsheldbythegovernment.
Answer:d.No,informationrelatedtofinancialassetsisnotpresented.
Source:EldocumentoAspectosComplementariosdelPGN2019presentaalgunosdatossobrelosactivosfinancierosdeformaagregadaenlaspáginas21-22.Estainformaciónesinsuficientepuesnosepresentaunlistadocompletoyelvalorestimadodecadauno.Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleasedEstapreguntabuscaverstock,noflujos,poresoserespondeD.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforallfinancialassets.
IBPCommentDuringdiscussionswiththeGovernmentReviewer,theyprovidedadditionaldetailsregardingwheretofindinformationonfinancialassetsforthis
question:"ElanálisissecomplementaconlosdocumentosdelMFMP2018Cuadro8.7ActivosFinancierosyPasivos.MEFP2014.(%PIB)pág.374Cuadro8.8ActivosFinancierosyPasivos.MEFP2014.($MM)pág.375.EslainformaciónpreliminarqueseobtieneapartirdelaarmonizaciónalestándarinternacionalMEFP2014."WhilethereisinformationintheMFMP2018aboutthebalancesoffinancialassets,theinformationonlycoversthe2016and2017BudgetYears.Thisquestionrequiresthatfinancialassetbalancesbeavailablefor"atleast"theBudgetYearoftheExecutiveBudgetProposal,whichisBudgetyear2019.Therefore,thisquestionscoresaD.
40.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonnonfinancialassetsheldbythegovernmentforatleastthebudgetyear?
(Thecoreinformationmustincludealistingoftheassetsbycategory.)
GUIDELINES:Question40focusesonnonfinancialassetsheldbythegovernment,askingwhether“core”informationrelatedtotheseassetsispresented.Thecoreinformationisalistingofnonfinancialassets,groupedbythetype(orcategory)ofasset.
Nonfinancialassetsarethingsofvaluethatthegovernmentownsorcontrols(excludingfinancialassets)suchasland,buildings,andmachinery.Thevaluationofpublicnonfinancialassetscanbeproblematic,particularlyincaseswheretheassetisnottypicallyavailableontheopenmarket(suchasagovernmentmonument).Inthesecases,itisconsideredacceptabletoprovidesummaryinformationinbudgetdocumentsfromacountry’sregisterofassets.But,insomecases,governmentsareabletovaluetheirnonfinancialassets;somepresentasummaryofnonfinancialassetsaspartoftheirbalancesheets.ForanexampleofhownonfinancialassetsarepresentedinoneofthemanysupportingdocumentstotheNewZealandExecutive’sBudgetProposal,seetheForecastFinancialStatement2011,NotestotheFinancialStatements(Continued),Note14,accessiblehere:https://treasury.govt.nz/sites/default/files/2011-05/befu11-pt6of8.pdf.
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearalistingbycategoryofallnonfinancialassetsheldbythegovernmentaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtononfinancialassetsispresented,butsomenonfinancialassetsarenotincluded.Answer“d”appliesifnoinformationispresentedonnonfinancialassetsheldbythegovernment.
Answer:d.No,informationrelatedtononfinancialassetsisnotpresented.
Source:LosdocumentosquecomponenelProyectodepresupuestodelejecutivonopresentanunlistadoconlainformacióndelosactivosnofinancieros.Porendenosecumplenlosrequisitosdelapregunta.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforallnonfinancialassets.
IBPCommentDuringdiscussionswiththeGovernmentReviewer,theyprovidedadditionaldetailsregardingwheretofindinformationonnon-financialassetsforthisquestion:"Enlarevisióndelosdocumentospresupuestales,eneldocumentoaspectoscomplementariosdelPGN2019,seevidencianosoloelconceptodeAdquisicionesdeactivosnofinancieros,sinosedalalecturaeconómicadelpresupuestoenlossiguientesapartados:1)Homologacióndeapropiacionespág.22;2)HomologacióndelainversiónsegúnClasificaciónEconómicadelpresupuestopág.23;3)ResultadoPresupuestalVigencia2019PresupuestoGeneraldelaNaciónpág.25.AdicionalenelMFMP2018losCuadro8.5Activosnofinancieros.MEFP2014($MM)pág.371yCuadro8.6Activosnofinancieros.MEFP2014(%PIB)pág.371."Whilethereisinformationinthe"AspectosComplementationsdelPGN"regardingnon-financialassets,suchinformationonlycoversacquisitionsofnon-financialasset,ratherthanbalancesoftotalnon-financialassets.Furthermore,whilethereisinformationintheMFMP2018aboutthebalancesofnon-financialassets,theinformationonlycoversthe2016and2017BudgetYears.Thisquestionrequiresthatnon-financialassetbalancesbeavailablefor"atleast"theBudgetYearoftheExecutiveBudgetProposal,whichisBudgetyear2019.Therefore,thisquestionscoresaD.
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.
Source:Enlapágina85deldocumentoAspectosComplementariosdelPGN2019sepresentaelCuadro17:Ejecucióndelrezagode2017queseejecutaen2018enelcualsemencionaelrezagopresupuestalpara2018.Apesardeesto,noseincluyeinformaciónsobreelrezagode2018queseincorporaalapropuestadepresupuesto2019debidoaqueestainformaciónseconsolidalosprimerosmesesdelañopresupuestario.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallexpenditurearrearsarepresented,alongwithanarrativediscussion.
IBPCommentDuringdiscussionswiththeGovernmentReviewer,theyprovidedadditionaldetailsregardingestimatesofexpenditurearrears:"TalcomoserefierenlosinvestigadoreseneldocumentodeAspectosComplementariosdelPGN2019lapágina85evidencialaejecucióndelrezagoconstituidoparalavigencia2017,estandoenlocorrectodereflejarlainformación.Paraestoseprecisaqueparaelañopresupuestarioesdecirlaejecucióndelavigencia2018,enesemomentotnoescorrectoafirmarquereservapresupuestalseconstituye,yaqueeselperiodoqueseestáejecutandoelpresupuestoysoloseconocedichovalorcuandosecierralavigenciafiscalesdecira31dediciembredel2018,porlotantoyasehasuperadoelprocesodeprogramaciónysonrecursosquenohacenpartedelapropuestadeproyectodepresupuestoparalavigenciat+1,estecasovigencia2019."Deacuerdoalametodología,estapreguntabuscainfromaciónsoreproyeccionesparaelañofiscal(2019).Enconsecuencia,seconfirmalarespuestaD.
42.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationoncontingentliabilities,suchasgovernmentloanguaranteesorinsuranceprograms,foratleastthebudgetyear?
(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachcontingentliability;thenewguaranteesorinsurancecommitmentsproposedforthebudgetyear;andthetotalamountofoutstandingguaranteesorinsurancecommitments(thegrossexposure)attheendofthebudgetyear.)
GUIDELINES:
Question42focusesoncontingentliabilities,askingwhether“core”informationrelatedtotheseliabilitiesispresented.Thesecorecomponentsinclude:
astatementofpurposeorpolicyrationaleforeachcontingentliability;thenewcontingentliabilitiesforthebudgetyear,suchasnewguaranteesorinsurancecommitmentsproposedforthebudgetyear;andthetotalamountofoutstandingguaranteesorinsurancecommitmentsattheendofthebudgetyear.Thisreflectsthegrossexposureofthegovernmentinthecasethatallguaranteesorcommitmentscomedue(eventhoughthatmaybeunlikelytooccur).
Contingentliabilitiesarerecognizedunderacashaccountingmethodonlywhenthecontingenteventoccursandthepaymentismade.Anexampleofsuchliabilitiesisthecaseofloansguaranteedbythecentralgovernment,whichcanincludeloanstostate-ownedbanksandotherstate-ownedcommercialenterprises,subnationalgovernments,orprivateenterprises.Undersuchguarantees,governmentwillonlymakeapaymentiftheborrowerdefaults.Thusakeyissueformakingquantitativeestimatesoftheseliabilitiesisassessingthelikelihoodofthecontingencyoccurring.
Inthebudget,accordingtotheOECD,“[w]herefeasible,thetotalamountofcontingentliabilitiesshouldbedisclosedandclassifiedbymajorcategoryreflectingtheirnature;historicalinformationondefaultsforeachcategoryshouldbedisclosedwhereavailable.Incaseswherecontingentliabilitiescannotbequantified,theyshouldbelistedanddescribed.”
Beyondthecoreinformation,somegovernmentsmayalsoprovideotherinformationaboutcontingentliabilities,includingforexample:historicaldefaultratesforeachprogram,andlikelydefaultratesinthefuture;themaximumguaranteethatisauthorizedbylaw;anyspecialfinancingassociatedwiththeguarantee(e.g.,whetherfeesarecharged,whetherareservefundexistsforthepurposeofpayingoffguarantees,etc.);thedurationofeachguarantee;andanestimateofthefiscalsignificanceandpotentialrisksassociatedwiththeguarantees.
Formoredetailsoncontingentliabilities,seeGuidetoTransparencyinPublicFinances:LookingBeyondtheCoreBudget(http://internationalbudget.org/wp-content/uploads/Looking-Beyond-the-Budget.pdf)andpage59(Box11)andPrinciple3.2.3oftheIMF’sFiscalTransparencyHandbook(2018)(https://www.elibrary.imf.org/view/IMF069/24788-9781484331859/24788-9781484331859/24788-9781484331859.xml).
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearallofthecoreinformationrelatedtocontingentliabilitiesaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtocontingentliabilitiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedoncontingentliabilities.
Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomecontingentliabilities.
Source:Seveinformacióndepasivoscontingentesenlapagina388ysiguientesdelmarcoFiscaldeMedianoPlazohttp://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentSemodificalarespuestadeBaC.Hayinformacióngeneralsobrepasivoscontingentesenañospasadosysemuestrainformaciónsobreelporpósitodeello.VertambiéninformedelFMI2018:https://www.imf.org/en/Publications/CR/Issues/2018/08/02/Colombia-Fiscal-Transparency-Evaluation-46148,dondesereportasobrepasivoscontingentes.
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:c.Yes,informationispresented,butitexcludessomecoreelements.
Source:EldocumentodeapoyodelapropuestadepresupuestodelejecutivodenominadoMarcoFiscaldeMedianoPlazo2018contieneunapartadoenelcualpresentalospasivoscontingentesdelgobierno.Estedocumentopresentalasestimacionesparaunperiodode10añossobrediversosfactoresderiesgo.Porejemplo,enlapágina416sepresentaelCuadro10.13PasivoContingenteenContratosparaelDesarrollodeInfraestructurayenlapágina424sepresentaelcontingenteporoperacionesdecréditopúblicoyparticipaciónenelPIBparaunperiodode2018-2018,conlocualsecubreunperiodode10años.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentSehacereferenciaaloscuadros10.22and10.23enpáginas428-9delMFMP-https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-070525%2F%2FidcPrimaryFile&revision=latestreleased
44.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofthesourcesofdonorassistance,bothfinancialandin-kind,foratleastthebudgetyear?
GUIDELINES:Question44asksaboutestimatesofdonorassistance,bothfinancialandin-kindassistance.Suchassistanceisconsiderednon-taxrevenue,andthesourcesofthisassistanceshouldbeexplicitlyidentified.Intermsofin-kindassistance,theconcernisprimarilywiththeprovisionofgoods(particularlythoseforwhichthereisamarketthatwouldallowgoodsreceivedasin-kindaidtobesold,therebyconvertingthemintocash)ratherthanwithin-kindaidlikeadvisorsfromadonorcountryprovidingtechnicalassistance.
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringalldonorassistanceandanarrativediscussingtheassistance.Ifanarrativediscussionisnotincluded,butestimatesforalldonorassistancearepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,donorassistance(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“c”alsoappliesifthesourcesofdonorassistancearenotpresented,butthetotalamountofdonorassistanceispresentedasasinglelineitem.Answer“d”appliesifnoestimatesofdonorassistancearepresented.Selectanswer“e”ifyourcountrydoesnotreceivedonorassistance.
Answer:c.Yes,estimatesofsomebutnotallsourcesofdonorassistancearepresented.
Source:ComopartedelaactualizacióndelCatálogodeClasificaciónPresupuestalrealizadaatravésdelaResolución0010de2018delaDirecciónGeneraldePresupuestoPúblicoNacional,eneldocumentodeapoyodelapropuestadelejecutivodenominado“AspectosComplementariosdelPGN2019”sepresentaelvalorestimadodelasdonacionesfinancierasparaelaño2019.Apesardequeenlapágina24sepresentaelCuadro5:ResultadoPresupuestalVigencia2019conlainformacióndelasdonaciones,estainformaciónesincompletapuesnopresentaunadiscusiónnarrativadeesterubroytampocoseincluyenlasdonacionesenespecie.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?
nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:d.No,informationrelatedtotaxexpendituresisnotpresented.
Source:EldocumentoanexoAspectosComplementariosdelPGN2019presentaunanálisissobreelimpactofiscalquegeneranlasexclusionesdelImpuestoalValorAgregadoyelgastotributarioenelqueincurreelEstado;sinembargo,para2019nosepresentaestainformación.Asimismo,noseencontróevidenciadequeelMarcoFiscaldeMedianoPlazo2018presenteinformaciónsobreelgastotributarioparaelaño2019,apesardequecontieneinformaciónrelacionadaparavigenciasanteriores.VereldocumentoAspectosComplementariosPGN2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleasedVerMarcoFiscal:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforalltaxexpenditures.
IBPCommentDuringdiscussionswiththeGovernmentReviewer,theyprovidedadditionaldetailsrelatedtotaxexpenditures:"Agregarunasanotaciones,yaqueelgobiernoalarmonizarsupresupuestoconlosestándaresinternacionales(MEFP2014),evidenciaensuestructuradegastoslacuentas'Gastosportributos,multas,sancioneseinteresesdemora',elcualpermiteidentificarlosgastosporesteobjetodelasunidadesejecutoraspertenecientesalPGN(DocumentoscomoelanexodecretodeliquidaciónyelcomplementarioPGN2019reflejanlosprimerosdatosdeprogramaciónconestainformación)."InresponsetotheGovernmentReviewer'scomment,andfurtherreviewingthedocumentsoftheEBPpackage,includingthe"AspectosComplementatiosdelPGN2019"(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066387%2F%2FidcPrimaryFile&revision=latestreleased),thereisinformationregardingTaxExpendituresfor2017(chapter8).However,thisquestionrequiresinformationfor"atleast"theBudgetyear,butthereisnoinformationavailableforthatyear.Therefore,thescoreisaD.
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:a.Yes,estimatesofallearmarkedrevenuesarepresented,alongwithanarrativediscussion.
Source:Enlaspáginas49-50delAnexoalMensajePresidencialdelProyectodePresupuesto2019sepresentaunadiscusiónnarrativadelasvigenciasfuturasaprobadas.Porejemplo,losrecursosreservadosparaelmejoramientodeinfraestructuradelaredvialolosrecursosdestinadosalProgramaFRECHII,entreotros.VéaseelCuadro2:Vigenciasfuturasenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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)andanarrativediscussionofhowthesepolicygoalsare
reflectedinthebudget.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowhowthebudgetislinkedtogovernment’spolicygoals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowhowthebudgetislinkedtosome,butnotall,ofthegovernment’spolicygoals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedonhowthebudgetislinkedtogovernment’spolicygoals.
Answer:a.Yes,estimatesthatshowhowtheproposedbudgetislinkedtoallthegovernment’spolicygoalsforthebudgetyeararepresented,alongwithanarrativediscussion.
Source:EldocumentoAspectosComplementariosdelPGN2019presentaunaexplicaciónnarrativasobrelarelaciónentrelapropuestadepresupuestoylaspolíticasplanteadasporelejecutivo.Porejemplo,enlaspáginas29-38sepresentalarelaciónelpresupuestoconlaspolíticasdelGobiernoNacionalensectoresprioritarioscomosalud,educaciónyprotecciónsocial.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
48.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonhowtheproposedbudget(bothnewproposalsandexistingpolicies)islinkedtogovernment’spolicygoalsforamulti-yearperiod(foratleasttwoyearsbeyondthebudgetyear)?
GUIDELINES:Questions47and48askaboutinformationthatshowshowthebudget(bothnewproposalsandexistingpolicies)islinkedtothegovernment’spolicygoals.Thebudgetistheexecutive’smainpolicydocument,theculminationoftheexecutive’splanningandbudgetingprocesses.Therefore,itshouldincludeacleardescriptionofthelinkbetweenpolicygoalsandthebudget—thatis,anexplicitexplanationofhowthegovernment’spolicygoalsarereflectedinitsbudgetchoices.Foranexampleofadiscussionofagovernment’spolicygoalsinthebudget,seepages13-18ofNewZealand’s2011StatementofIntent(http://www.treasury.govt.nz/publications/abouttreasury/soi/2011-16),oneofthemanydocumentssupportingitsbudget.
Insomecountriesthegovernmentpreparesstrategic/developmentplans.Theseplansincludeallthepoliciesthegovernmentisplanningtoimplementforthebudgetyearandveryoftencoveramulti-yearperspective.Insomecases,theseplansdonotmatchthebudgetdocumentation,anditispossiblethattheyarecompletelydisconnectedfromtheExecutive’sBudgetProposal.Sothequestionisexaminingwhethergovernmentpolicyplansare“translated”intorevenueandexpenditurefiguresintheactualbudgetdocuments.
Question47asksabouttheinformationcoveringthebudgetyear,andQuestion48asksabouttheperiodatleasttwoyearsbeyondthebudgetyear.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowthebudgetislinkedtogovernment’spolicygoalsforthebudgetyear(forQuestion47)orforamulti-yearperiodbeyondthebudgetyear(forQuestion48)andanarrativediscussionofhowthesepolicygoalsarereflectedinthebudget.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowhowthebudgetislinkedtogovernment’spolicygoals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowhowthebudgetislinkedtosome,butnotall,ofthegovernment’spolicygoals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedonhowthebudgetislinkedtogovernment’spolicygoals.
Answer:d.No,informationonthelinkbetweenthebudgetandthegovernment’sstatedpolicygoalsforamulti-yearperiodisnotpresented.
Source:NingunodelosanexosnilaLeypresentaninformaciónsobrelarelaciónentrelapropuestadepresupuestoconlaspolíticasdegobiernodeperiodosanteriores.Solosehacenalgunascomparacionesconelañoinmediatamenteanterior,esdecir,conelaño2018.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentSeagradeceelcomentariodelrevisordegobierno.Sibieneldocumento"REGIONALIZACIÓNPLANPLURIANUALDEINVERSIONES2015-2018"esreferenciadoenelMensajePresidencialdelEBP2019(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066392%2F%2FidcPrimaryFile&revision=latestreleased)comoTodosporunNuevoPaís(PND),estedocumentonocontienelainformaciónrelevantesobredosañossiguientesa2019yqueesrelevanteparaestapregunta.
49.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataoninputstobeacquiredforatleastthebudgetyear?
GUIDELINES:Question49asksabouttheavailabilityofnonfinancialdataoninputsforthebudgetyear.(NonfinancialdataonoutputsandoutcomesareaddressedinQuestion50.)
Thebudgetshoulddisclosenotonlytheamountofmoneythatisbeingallocatedonaprogrambutalsoanyinformationneededtoanalyzethatexpenditure.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:d.No,nonfinancialdataoninputsarenotpresented.
Source:Elcuadro19delmensajepresidencialmuestrametasporprogramas,peronoinsumos.Verhttp://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:IchoosenottoreviewthisquestionComments:Lapreguntanoesdeltodoclara.
50.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataonresults(intermsofoutputsoroutcomes)foratleastthebudgetyear?
GUIDELINES:Question50asksabouttheavailabilityofnonfinancialdataonresultsforthebudgetyear.Nonfinancialdataonresultscanincludedataonbothoutputsandoutcomes,butnotoninputs(whichareaddressedinQuestion49).Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresent,foratleastthebudgetyear,nonfinancialdataonresultsforeachindividualprogramwithinalladministrativeunits(ministries,departments,andagencies).Itisalsoacceptableifnonfinancialdataonresultsforeach
individualprogramisorganizedbyfunctionalclassification.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentnonfinancialdataonresultsforalladministrativeunitsorallfunctionalclassifications,butnotforeachindividualprogram(orevenforanyprograms)withinthoseadministrativeunitsorfunctions.A“c”responseappliesifnonfinancialdataonresultsarepresentedonlyforsomeprogramsand/orsomeadministrativeunitsorsomefunctions.Answer“d”appliesifnononfinancialdataonresultsispresented.
Answer:b.Yes,nonfinancialdataonresultsarepresentedforalladministrativeunits(orfunctions)butnotforall(orany)programs.
Source:ElAnexoalMensajePresidencial2019,cuadro19,presentametasyresultadosdeprogramas:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
51.AreperformancetargetsassignedtononfinancialdataonresultsintheExecutive’sBudgetProposaloranysupportingbudgetdocumentation?
GUIDELINES:Question51asksaboutperformancetargetsassignedtononfinancialdataonresultsforthebudgetyear.Thequestionappliestothosenonfinancialresultsshowninthebudget,andthatwereidentifiedforpurposesofQuestion50.
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustassignperformancetargetstoallnonfinancialdataonresultsshowninthebudgetforatleastthebudgetyear.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustassignperformancetargetstoamajority(butnotall)ofthenonfinancialdataonresultsshowninthebudget.A“c”responseappliesperformancetargetsareassignedonlytolessthanhalfofthenonfinancialdataonresults.Answer“d”appliesifnoperformancetargetsareassignedtononfinancialdataonresultsshowninthebudget,orthebudgetdoesnotpresentnonfinancialresults.
Answer:a.Yes,performancetargetsareassignedtoallnonfinancialdataonresults.
Source:ElProyectodeLeydePresupuestoGeneraldelaNación2019ysusdocumentosdeapoyonopresentaninformaciónsobrelosobjetivosdedesempeñoquetienenlosdatosnofinancierossobreresultados.SeanexaenlacedelosAnexosalMensajePresidencial:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,performancetargetsareassignedtomostnonfinancialdataonresults.Comments:EnelAnexoalMensajePresidencial,numeral8.2.2.seencuentralasecciónAVANCESDELPRESUPUESTODEINVERSIÓNINFORMADOPORDESEMPEÑOYRESULTADOS.Enellasepresentanlasmetasyobjetivosalineadosalosprogramasyproyectosdeinversióndiscriminadosporsectores.Porendeconsideroquelarespuestanoescorrecta.https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,performancetargetsareassignedtoallnonfinancialdataonresults.Comments:LadescripciónseencuentraenelMFMP.
IBPCommentTomandoenconsideraciónelcomentariodelrevisorexterna,ydadalaevidenciapoporcionada,semodificalarespuestadeDaA.VerparaestapreguntaelAnexoalMensajePresidencial,numeral8.2.2."AVANCESDELPRESUPUESTODEINVERSIÓNINFORMADOPORDESEMPEÑOY
RESULTADOS",https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased
52.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofpolicies(bothnewproposalsandexistingpolicies)thatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsinatleastthebudgetyear?
GUIDELINES:Question52askswhetherthebudgethighlightpolicies,bothnewandexisting,thatbenefitthepoorestsegmentsofsociety.Thisquestionisintendedtoassessonlythoseprogramsthatdirectlyaddresstheimmediateneedsofthepoor,suchasthroughcashassistanceprogramsortheprovisionofhousing,ratherthanindirectly,suchasthroughastrongernationaldefense.Thisinformationisofparticularinteresttothoseseekingtobolstergovernment’scommitmenttoanti-povertyefforts.Forpurposesofansweringthisquestion,adepartmentalbudget(suchfortheDepartmentofSocialWelfare)wouldnotbeconsideredacceptable.Ingeneral,thisquestionisaskingwhethertheEBPincludesaspecialpresentationthatpullstogetherestimatesofalltherelevantpoliciesinoneplace.However,ifthecountryuses“programbudgeting,”whereprogramsarepresentedasexpenditurecategorieswithspecificandidentifiedobjectives,anditidentifiesanti-povertyprogramswithineachadministrativeunit,thenthatisalsoacceptableforthisquestion.
TheIBPBudgetBrief,“HowTransparentareGovernmentsWhenitComestoTheirBudget’sImpactonPovertyandInequality?”(https://www.internationalbudget.org/wp-content/uploads/government-transparency-of-budgets-impact-on-poverty-inequality-ibp-2019.pdf)includesadiscussionofcountriesthathaveprovidedinformationonhowitspoliciesaffectthepoor.
Forinstance,Pakistanprovidesadetailedbreakdownofpro-poorexpenditureaspartofits2017-18budgetproposal.Inonedocument,thegovernmentsetsoutpolicypriorities,expectedoutputs,andestimatesofpastandfuturespendingforseveralprogramsaimedatpovertyalleviation.Anothersupportingdocumentprovidesacomprehensiveoverviewofongoingpolicies,includingachapteronsocialsafetynets,coveringbothfinancialandperformanceinformationofpovertyalleviationschemesoveraperiodofeightyears.(http://www.finance.gov.pk/budget/mtbf_2018_21.pdfandhttp://www.finance.gov.pk/survey_1718.html).
Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustforatleastthebudgetyearbothpresentestimatescoveringallpoliciesthatareintendedtobenefitthemostimpoverishedpopulationsandincludeanarrativediscussionthatspecificallyaddressesthesepolicies.(Forcountriesusingprogrambudgetingthatbreaksoutindividualanti-povertyprograms,thereshouldbeaseparatenarrativeassociatedwitheachsuchprogram.)Answer“b”ifanarrativediscussionisnotincluded,butestimatesforallpoliciesthatareintendedtobenefitthemostimpoverishedpopulationsarepresented.Answer“c”ifthepresentationincludesestimatescoveringonlysome,butnotall,policiesthatareintendedtobenefitthemostimpoverishedpopulations(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”ifnoestimatesofpoliciesthatareintendedtobenefitthemostimpoverishedpopulationsarepresented.
Answer:c.Yes,estimatesofsomebutnotallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented.
Source:EldocumentoAspectosComplementariosdelPGN2019contienealgunaspolíticasquetienencomoobjetivobeneficiaralaspersonasdeescasosrecursos,porejemplo,atravésdelaatencióndelaprimerainfanciaoelsubsidioparaadquirirvivienda.Verlaspáginas164-171sobrelaatenciónalapoblaciónvíctimadelconflictoarmadointernoenelPGN2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:LapáginadelMinisteriodeHaciendapresentadeldocumento“Capítulo9.InstructivosyformulariosparalaprogramacióndelPresupuestoNación”endondeseresumeelprocesodeprogramacióndelpresupuestoyelcalendarioquedebenseguirlasentidades.VerelFlujogramadelprocesodeprogramaciónpresupuestalenlaspáginas41-43enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-101136%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:Eldocumento“Anexo1CIRCULAREXTERNAAnteproyectodePresupuestoparalavigencia2019”contieneestimacionessobrelainflaciónyelPIBnominalyreal;sinembargo,excluyeinformaciónesencial.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-100828%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewer
Opinion:Agree
IBPCommentInthetableonpage1oftheAnexo1CIRCULAREXTERNA,thereappearstobeadditionalmacroeconomicdatathatqualifies(importsandexchangerate).Hence,responsehasbeenadjustedfromCtoB.
55.DoesthePre-BudgetStatementpresentinformationonthegovernment’sexpenditurepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?
(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:c.Yes,informationispresented,butitexcludessomecoreelements.
Source:El“Anexo1CIRCULAREXTERNAAnteproyectodePresupuestoparalavigencia2019”enlaspáginas3-6presentaunadescripcióndelasestimacionestotalesdelgasto;sinembargo,estainformaciónexcluyeelementosesencialesparacumplirlosrequisitosdelapregunta.Seanexaelenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-100828%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
56.DoesthePre-BudgetStatementpresentinformationonthegovernment’srevenuepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?
(Thecoreinformationmustincludeadiscussionofrevenuepoliciesandprioritiesandanestimateoftotalrevenues.)
GUIDELINES:Question56focusesonthegovernment’srevenuepoliciesandprioritiesinthePre-BudgetStatement,askingwhether“core”informationrelatedtothesepoliciesispresented.Thesecorecomponentsinclude:
adiscussionofrevenuepoliciesandpriorities;andanestimateoftotalrevenue.
AlthoughaPre-BudgetStatementisunlikelytoincludedetailedrevenueproposals,itshouldincludeadiscussionofbroadpolicyprioritiesandaprojectionofatleastthetotalrevenueassociatedwiththesepoliciesforthebudgetyear.ThePre-BudgetStatementcanalsoincludemoredetail,forinstance,withestimatesprovidedbyrevenuecategory—taxandnon-tax—orsomeofthemajorindividualsourcesofrevenue,suchastheValueAddedTaxortheincometax.
Toanswer“a,”thePre-BudgetStatementmustpresentfortheupcomingbudgetyearallofthecoreinformationrelatedtothegovernment’srevenuepoliciesandprioritiesaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”thePre-BudgetStatementmustpresentallofthecorecomponentsnotedabovefortheupcomingbudgetyear.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothegovernment’srevenuepoliciesandprioritiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthegovernment’srevenuepoliciesandprioritiesispresented.
Answer:d.No,informationrelatedtothegovernment’srevenuepoliciesandprioritiesisnotpresented.
Source:El“Anexo1CIRCULAREXTERNAAnteproyectodePresupuestoparalavigencia2019”contieneinformaciónsobrelosingresosdelgobierno.Aunasí,estainformaciónesinsuficientepuesnopresentalaspolíticasyprioridadesdelgobiernonilasestimacionestotalesdelosingresos.Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-100828%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
57.DoesPre-BudgetStatementpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?
GUIDELINES:
Question57askswhetherthePre-BudgetStatementincludesthreekeyestimatesrelatedtoborrowinganddebt:
·theamountofnetnewborrowingneededintheupcomingbudgetyear;
·thecentralgovernment’stotaldebtburdenattheendoftheupcomingbudgetyear;and
·theinterestpaymentsontheoutstandingdebtfortheupcomingbudgetyear.
Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizens,banks,andbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.
Netnewborrowingistheadditionalamountofnewborrowingthatisrequiredforthebudgetyeartofinanceexpendituresinthebudgetthatexceedavailablerevenues.Netnewborrowingaddstotheaccumulateddebt.Itisdistinctfromgrossborrowing,whichalsoincludesborrowingneededtorepayexistingdebtthatmaturedduringthebudgetyear;debtthatisreplaced(orrolledover)doesnotaddtothetotalofaccumulateddebt.
Interestpaymentsonthedebt(ordebtservicecosts)aretypicallymadeatregularintervals,andthesepaymentsmustbemadeonatimelybasisinordertoavoiddefaultingonthedebtobligation.Interestpaymentsareseparatefromtherepaymentofprincipal,whichoccursonlywhentheloanhasmaturedandmustbepaidbackinfull.
Toanswer“a,”thePre-BudgetStatementmustpresentallthreeestimatesofborrowinganddebtforatleasttheupcomingbudgetyear.Fora“b”answer,thePre-BudgetStatementmustpresenttwoofthosethreeestimates.Fora“c”answer,thePBSmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedinthePBS.
Answer:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.
Source:Enlapágina169deldocumento“AnteproyectodePresupuestoGeneraldelaNación2019”seanexaelFormulario2elcualcontieneinformación
sobreelpagodeintereses,informaciónqueesinsuficienteparacumplirtodoslosrequisitosdelapregunta:Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-102091%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
58.DoesthePre-BudgetStatementpresentestimatesoftotalexpendituresforamulti-yearperiod(atleasttwo-yearsbeyondthebudgetyear)?
GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.
Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.
Answer:b.No,multi-yearexpenditureestimatesarenotpresented.
Source:ElAnteproyectodel2018cumpleconlosplazosespecificadosperonocontienelaproyecciónplurianualdelgasto.ElMarcoFiscaldeMedianoPlazo2018comodocumentoadicionalquesepresentaanualmentealCongreso,contienelasestimacionesplurianualesdeltotaldegastos.Verlaspáginas230-231deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleasedSinembargo,elMarcoFiscaldeMedianoPlazonocumpleconlosplazoscontempladosporelcuestionarioparalapublicacióndelainformación-delPBS(documentopreliminar).
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:
c.Yes,theEnactedBudgetpresentsexpenditureestimatesbyonlyoneofthethreeexpenditureclassifications.
Source:LaLey1940de2018mediantelacualseapruebaelPresupuestoGeneraldelaNación2019cumpleconlaclasificaciónfuncionalyadministrativaenlaspáginas6-54.Seanexaenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentUponreviewoftheevidencefromtheResearcherandPeerReviewer,wehavedeterminedthatonlyAdministrativeClassificationisshownintheEnactedBudget.ThereisnotsufficientdetailintheitemsundereachMinistry("Funcionamiento,""Deuda,"and"Inversion")toqualifyforaFunctionalClassification.SinceonlyoneClassificationisgiveninsufficientform,thescoreisaC.
59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:
Answer:Administrativeclassification
Source:
Comment:
PeerReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeClassificationEconomicClassification
GovernmentReviewerOpinion:Agree
IBPCommentSoloseobservaunaclasificaciónfuncionalenelEB2019(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-065977%2F%2FidcPrimaryFile&revision=latestreleased).Lainformaciónsobrepresupeustodefucionamientoypresupuestodeinversiónnoeslosuficientementedetalladaparaserconsideradacomoclasificacióneconómica.
60.DoestheEnactedBudgetpresentexpenditureestimatesforindividualprograms?
GUIDELINES:Question60asksifexpenditureestimatesintheEnactedBudgetarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.
Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)
Toanswer“a,”theEnactedBudgetmustpresentallprograms,whichaccountforallexpenditures,inthebudgetyear.Toanswer“b,”theEnactedBudgetmustpresentexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesiftheEnactedBudgetpresentsprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogramintheEnactedBudget.
Answer:b.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.
Source:Talycomoseevidenciaenlaspáginas6-54delaLey1940de2018,enelpresupuestoaprobadosepresentanlasestimacionesdegastosporprogramas.Seanexaenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforlessthantwo-thirdsofexpenditures.Comments:HayqueaclararqueenColombialagestiónpresupuestalporprogramascorrespondealpresupuestodeinversiónynoaldefuncionamiento,losprogramaspresupuestalesestánatadosalagestióndelpresupuestodeinversiónyalossistemasdeplaneaciónestratégicademedianoplazo(PlanNacionaldeDesarrollo)porellonosepresentaelpresupuestoaniveldeprogramaparaTODOSlosgastossinosoloparaelgastoeinversiónquepara2019representamenosdelasdosterceraspartesdeltotaldelgastopresupuestal.
GovernmentReviewerOpinion:Agree
IBPCommentToensureconsistencywithothercountries,andafterfurtherreview,theresponsehasbeenchangedfromAtoB,giventhattheEnacted2019Budgetonlyshowsprogram-levelinformationunderthe"PresupuestodeInversion"undereachMinistrybutnotunderthe"PresupuestodeFuncionamiento."GiventhechangestotheMinistry'swebsite,thecorrectlinktotheEnacted2019Budgetis:https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-065977%2F%2FidcPrimaryFile&revision=latestreleased
61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?
GUIDELINES:Question61askswhetherrevenueestimatesintheEnactedBudgetarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.
Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.
Answer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.
Source:ApesardequelaLey1950de2018porlacualseapruebaelPresupuestoGeneraldelaNaciónparalavigencia2019nopresentalosingresostributariosynotributarios,estosrecursosestánclasificadospor:ingresoscorrientesdelaNación,recursosdecapital,contribucionesparafiscalesyfondosespeciales.Verlapágina1deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
62.DoestheEnactedBudgetpresentindividualsourcesofrevenue?
GUIDELINES:
Question62askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheEnactedBudget.Thequestionappliestobothtaxandnon-taxrevenue.
Toanswer“a,”theEnactedBudgetmustpresentallindividualsourcesofrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theEnactedBudgetmustpresentindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheEnactedBudgetpresentsindividualsourcesofrevenuethataccountforlessthantwo-thirdsofrevenues.Answer“d”appliesifindividualsourcesofrevenuearenotpresented.
Answer:d.No,theEnactedBudgetdoesnotpresentindividualsourcesofrevenue.
Source:LaLey1950de2018porlacualseapruebaelPresupuestoGeneraldelaNaciónparalavigencia2019nopresentalasfuentesindividualesdelosingresoscomoseevidenciaenlapágina1deldocumento.Seanexaenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenue.Comments:EnPágina170sepresentauncuadrodelasfuentesdeingresos,EstructuraEconómicadelproyectoPGNhttp://leyes.senado.gov.co/proyectos/images/documentos/Textos%20Radicados/proyectos%20de%20ley/2018%20-%202019/PL%20059-18%20Presupuesto%202019.pdf
IBPCommentSeagradeceelcomentariodelgobierno.Sinembargo,eldocumentosugeridoformapartedelEBPynodelEB,razónporlaquenopuedeconsiderarseparaestapregunta.
63.DoestheEnactedBudgetpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?
GUIDELINES:
Question63asksaboutthreekeyestimatesrelatedtoborrowinganddebt:
·theamountofnetnewborrowingrequiredduringthebudgetyear;
·thetotaldebtoutstandingattheendofthebudgetyear;
·theinterestpaymentsontheoutstandingdebtforthebudgetyear.
Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizens,banks,andbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.
Netnewborrowingistheadditionalamountofnewborrowingthatisrequiredforthebudgetyeartofinanceexpendituresinthebudgetthatexceedavailablerevenues.Netnewborrowingaddstotheaccumulateddebt.Itisdistinctfromgrossborrowing,whichalsoincludesborrowingneededtorepayexistingdebtthatmaturedduringthebudgetyear;debtthatisreplaced(orrolledover)doesnotaddtothetotalofaccumulateddebt.
Interestpaymentsonthedebt(ordebtservicecosts)aretypicallymadeatregularintervals,andthesepaymentsmustbemadeonatimelybasisinordertoavoiddefaultingonthedebtobligation.Interestpaymentsareseparatefromtherepaymentofprincipal,whichoccursonlywhentheloanhasmaturedandmustbepaidbackinfull.
Toanswer“a,”theEnactedBudgetmustpresentallthreeestimatesofborrowinganddebt.Fora“b”answer,theEnactedBudgetmustpresenttwoofthosethreeestimates.Fora“c”answer,theEnactedBudgetmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedintheEnactedBudget.
Answer:
c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.
Source:LaLey1950de2018porlacualseapruebaelPresupuestoGeneraldelaNaciónparalavigencia2019contieneelpresupuestodeladeudapúblicaenlapágina16sección1401.Sinembargo,esteapartadonocontieneinformaciónsobreelmontodelosempréstitosnuevosduranteelañopresupuestarioyelpagodeintereses.Seanexaenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:d.TheCitizensBudgetisnotpublished.
Source:EnlaSección1semencionaqueelpresupuestociudadano2019sepublicafueradelafechadecorteexigidaporlametodología,porloquenoseanalizaenlaencuesta.Además,elCB2018sepublicótardepueselPresupuesto2018seaprobóel18deoctubrede2017yelCBsepublicóel7demayode2018,esdecir,másde4mesesluegodelaaprobacióndelpresupuesto.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.TheCitizensBudgetprovidesthecoreinformation.
IBPCommentTheMinisteriodeHaciendayCréditoPúblicochangedtheirwebsiteduringtheOBS2019researchperiod,andthenewlinkforthe2018CitizensBudgetprovidedbytheresearchernolongerworks.Thenewlinkishere:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestociudadano/presupuestociudadano2018ThePDFpropertiesdemonstratethatthe2018CBwaspublishedtoolate.ThereforetheanswerisD.
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:d.ACitizensBudgetisnotpublished.
Source:Enelmismosentidoquelaanteriorrespuesta,elPresupuestoCiudadano2019nosepublicódentrodelmargendetiemporequeridoporlametodologíadelaencuesta.Seanexaeldocumento2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.ACitizensBudgetisdisseminatedonlybyusingonemeansofdissemination.
IBPCommentTheMinisteriodeHaciendayCréditoPúblicochangedtheirwebsiteduringtheOBS2019researchperiod,andthenewlinkforthe2018CitizensBudgetprovidedbytheresearchernolongerworks.Thenewlinkishere:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestociudadano/presupuestociudadano2018ThePDFpropertiesdemonstratethatthe2018CBwaspublishedtoolate.ThereforetheanswerisD.
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:d.No,theexecutivehasnotestablishedanymechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget.
Source:LaelaboracióndelosPresupuestosCiudadanosestáacargodelMinisteriodeHaciendayCréditoPúblico,entidadquefijalosparámetros
internamenteatravésdelaDireccióndePresupuesto.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theexecutivehasestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget;whilethesemechanismsareaccessibletheyarenotwidelyusedbythepublic.
IBPCommentTheMinisteriodeHaciendayCréditoPúblicochangedtheirwebsiteduringtheOBS2019researchperiod,andthenewlinkforthe2018CitizensBudgetprovidedbytheresearchernolongerworks.Thenewlinkishere:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestociudadano/presupuestociudadano2018ThePDFpropertiesdemonstratethatthe2018CBwaspublishedtoolate.ThereforetheanswerisD.
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:d.Nocitizensversionofbudgetdocumentsispublished.
Source:DadoqueelCBsepublicotarde,laresuestaesD.Elpresupuestociudadanoluegodequeelproyectodepresupuestoesaprobadoporellegislativo.Seanexalaversión2018delpresupuestociudadanosobreelpresupuestoaprobado:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Acitizensversionofbudgetdocumentsispublishedforatleastonestageofthebudgetprocess.
IBPCommentTheMinisteriodeHaciendayCréditoPúblicochangedtheirwebsiteduringtheOBS2019researchperiod,andthenewlinkforthe2018CitizensBudgetprovidedbytheresearchernolongerworks.Thenewlinkishere:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestociudadano/presupuestociudadano2018
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:Entodoslosreportespublicadosduranteelaño2018(Enero-noviembre)enlapáginawebdelMinisteriodeHaciendaseobservanlastresclasificacionesdelgasto.Porejemplo,enlapágina2delReportedeNoviembrede2018sedescribenlosgastosporclasificacióneconómica,elcuadro5delapágina7presentalaclasificaciónfuncionaly,además,enlapáginawebdelMinisterioseencuentraundocumentoExceldenominado“EjecuciónPresupuesto.PresupuestoGeneraldelaNaciónporCuenta-Entidad2018”enelquesedescribeelgastoporunidadadministrativa.Vertodoslosreportes:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=16c8u8kgsb_4&_afrLoop=3632635048877049#!Verreportenoviembrede2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-137306%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
68b.BasedontheresponsetoQuestion68,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheIn-YearReports:
Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
69.DotheIn-YearReportspresentactualexpendituresforindividualprograms?
GUIDELINES:Question69asksifexpenditureestimatesinIn-YearReportsarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.
Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)
Toanswer“a,”In-YearReportsmustpresentactualexpendituresforallindividualprograms,accountingforallexpenditures.Toanswer“b,”In-YearReportsmustpresentactualexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesifIn-YearReportspresentactualexpendituresforprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifactualexpendituresarenotpresentedbyprograminIn-YearReports.
Answer:a.Yes,theIn-YearReportspresentactualexpendituresforprogramsaccountingforallexpenditures.
Source:LosInformesdeEjecuciónpresentaninformaciónsobreelgastoporprogramasparacadamesdelaño2018.EnlapáginadelMinisteriodeHaciendaseencuentraenunExceldenominado“EjecuciónPresupuestoGeneraldelaNaciónporSector2018”paracadames,enloscualessepresentaelgastodesagregadoporsectoryprogramaenlosquesedetallalaapropiación,loscompromisos,lasobligacionesylospagosrealizados,ademásdeincluirelporcentajedeejecución.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=16c8u8kgsb_4&_afrLoop=3632635048877049#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
70.DotheIn-YearReportscompareactualyear-to-dateexpenditureswitheithertheoriginalestimateforthatperiod(basedontheenactedbudget)orthesameperiodinthepreviousyear?
GUIDELINES:Question70askswhetherIn-YearReportscompareactualexpendituresto-datewitheithertheenactedlevelsoractualexpendituresforthesameperiodinthepreviousyear.
TheOECDrecommendsthatthereportscontainthetotalyear-to-dateexpendituresinaformatthatallowsforacomparisonwiththebudget’sforecastexpenditures(basedonenactedlevels)forthesameperiod.
Toanswer“a,”comparisonsmustbemadeforexpenditurespresentedintheIn-YearReports
Answer:a.Yes,comparisonsaremadeforexpenditurespresentedintheIn-YearReports.
Source:Enlapágina2,losInformescomparanlosgastosapropiadosconlosgastosejecutados,señalandoelporcentajedeejecución.Verelinformeacumuladoanoviembrede2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?
GUIDELINES:Questions71askswhetherIn-YearReportspresentactualrevenuesby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.
Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.
Answer:b.No,In-YearReportsdonotpresentactualrevenuebycategory.
Source:LosInformesdeEjecucióndelaño2018solopresentanunanálisissobrelaejecucióndelgastoporloquenoesposibleencontrarinformaciónsobrelosingresos.SeanexaelInformeacumuladoanoviembrede2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased.Cabeañadirque,sibienenlosinformesnoseencuentraestainformación,enelPortaldeTransparenciaEconómica–PTEsedetallanlosingresosdelaño2018.EnlacedelPortal:http://www.pte.gov.co/WebsitePTE/
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
72.DoIn-YearReportspresenttheindividualsourcesofrevenueforactualrevenuescollected?
GUIDELINES:Question72askswhetherIn-YearReportspresentactualcollectionsofindividualsourcesofrevenue(suchasincometaxes,VAT,etc.).Thequestionappliestobothtaxandnon-taxrevenue.
Toanswer“a,”In-YearReportsmustpresentactualcollectionsforallindividualsourcesofrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”In-YearReportsmustpresentactualcollectionsforindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenuecollected,butnotallrevenue.A“c”answerappliesifIn-YearReportspresentindividualsourcesofactualrevenuethataccountforlessthantwo-thirdsofallrevenuecollected.Answer“d”appliesifindividualsourcesofactualrevenuearenotpresented.
Answer:d.No,In-YearReportsdonotpresentindividualsourcesofactualrevenue.
Source:Comoseseñalóanteriormente,losInformesdeEjecucióndelaño2018solopresentanunanálisissobrelaejecucióndelgastoporloquenoesposibleencontrarinformaciónsobrelosingresos.SeanexaelInformeacumuladoanoviembrede2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased.Sinembargo,enelPortalTransparenciaEconómicasepuedenconsultarlasfuentesindividualesdelosingresosparaelaño2018.EnlacedelPortal:http://www.pte.gov.co/WebsitePTE/
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:Comoseanotóenlaspreguntasanteriores,losInformesdeEjecuciónsolopresentanlainformacióndelgasto,loquesignificaquenohayinformaciónreferidaalosingresos.Comoconstancia,véaseelInformeacumuladoanoviembrede2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
74.DoIn-YearReportspresentthreeestimatesrelatedtoactualgovernmentborrowinganddebt:theamountofnetnewborrowing;thetotaldebtoutstanding;andinterestpayments?
GUIDELINES:Question74asksaboutthreekeyestimatesrelatedtoborrowinganddebt:
·theamountofnetnewborrowingsofarduringtheyear;
·thecentralgovernment’stotaldebtburdenatthatpointintheyear;and
·theinterestpaymentsto-dateontheoutstandingdebt.
Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizensandbanksandbusinesseswithinthecountry(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.
Netnewborrowingistheadditionalamountofnewborrowingthatisrequiredforthebudgetyeartofinanceexpendituresinthebudgetthatexceedavailablerevenues.Netnewborrowingaddstotheaccumulateddebt.Itisdistinctfromgrossborrowing,whichalsoincludesborrowingneededtorepayexistingdebtthatmaturedduringthebudgetyear;debtthatisreplaced(orrolledover)doesnotaddtothetotalofaccumulateddebt.
Interestpaymentsonthedebt(ordebtservicecosts)aretypicallymadeatregularintervals,andthesepaymentsmustbemadeonatimelybasisinordertoavoiddefaultingonthedebtobligation.Interestpaymentsareseparatefromtherepaymentofprincipal,whichoccursonlywhentheloanhasmaturedandmustbepaidbackinfull.
Toanswer“a,”In-YearReportsmustpresentallthreeestimatesofborrowinganddebt.Fora“b”answer,In-YearReportsmustpresenttwoofthosethreeestimates.Fora“c”answer,IYRsmustpresentoneofthethreeestimates.Answer“d”appliesifnoinformationonborrowinganddebtispresentedinIn-YearReports.
Answer:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.
Source:Enlapágina5delosInformesdeEjecucióndelaño2018sedescribelacomposicióndelserviciodeladeuda.Apesardequeenlapágina12sepresentaelpagodeintereses,losInformesnocontieneneltotaldeladeudadelgobiernocentralnielmontodelospréstamosnuevosadquiridos.
Véaseelinformeacumuladoanoviembrede2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
75.DoIn-YearReportspresentinformationrelatedtothecompositionofthetotalactualdebtoutstanding?
(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)
GUIDELINES:Question75focusesonthecompositionofgovernmentdebt,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:
interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.
Theinterestratesaffecttheamountofinterestthatmustbepaidtocreditors.Thematurityprofileindicatesthefinalpaymentdateoftheloan,atwhichpointtheprincipal(andallremaininginterest)isduetobepaid;governmentborrowingtypicallyincludesamixofshort-termandlong-termdebt.AsdiscussedinQuestion74,domesticdebtisheldbyacountry’scitizensandbanksandbusinesses,whileexternaldebtisheldbyforeigners.Thesefactorsrelatedtothecompositionofthedebtgiveanindicationofthepotentialvulnerabilityofthecountry’sdebtposition,andultimatelywhetherthecostofservicingtheaccumulateddebtisaffordable.
Beyondthesecoreelements,agovernmentmayalsoprovideadditionalinformationrelatedtothecompositionofitsdebt,includingforinstance:whetherinterestratesarefixedorvariable;whetherdebtiscallable;thecurrencyofthedebt;aprofileofthecreditors(bilateralinstitutions,multilateralinstitutions,commercialbanks,CentralBank,etc.);ananalysisoftheriskassociatedwiththedebt;andwhereappropriate,whatthedebtisbeingusedtofinance.
Toanswer“a,”In-YearReportsmustpresentallofthecoreinformationrelatedtothecompositionofgovernmentdebtto-dateaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”In-YearReportsmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothecompositionofgovernmentdebtispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonthecompositionofthedebtoutstandinginIn-YearReports.
Answer:d.No,informationrelatedtocompositionoftotalactualdebtoutstandingisnotpresented.
Source:Seproducenentotal12reportesalaño,unoporcadames,dondesepresentalainformaciónsobreelservicioaladeuda.Losreportespresentanlamismaestructuraybrindanelmismotipodeinformación.ParaestecasosetomódereferenciaelinformepresentadoenMarzodel2018,elcualsolocontieneunodeloselementoscentrales:elServiciodelaDeudaparadeudaexternaeinterna.EstosepresentaenGráfico2,enlapagina5yCuadro1enlapagina2.ElinformedeMarzosepuedeencontrarenelsiguientelink:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-115352%2F%2FidcPrimaryFile&revision=latestreleasedLosreportesdelosotrosmesesseencuentranenlapaginadelMinisteriodeHacienda,enelsiguientelink:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=4do8vrv5s_447&_afrLoop=5099539766866526#!
Sinembargo,nohayinformaciondeladeudatotal(deudaacumulada)aesemomentodelaño.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthecompositionofthetotalactualdebtoutstanding.
Comments:elperfildedeudapúblicapuedeserconsultadoenelsiguientelink:https://www.minhacienda.gov.co/webcenter/portal/EntidadesFinancieras/pages_EntidadesFinancieras/PoliticaFiscal/dgg/deudagobiernonacionalcentral
IBPCommentSemantienelarespuestaDdadoquelainformaciónquebuscaestapreguntaessobredeudatotal.Sibienellinkprovistoporelgobiernollevaaunawebconinformaciónsobreladeuda,nohayclaridadcomoesapáginaserelacionaconeldocumentodeinformeduranteelaño(IYR).
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.
Source:SeconsideraelMYRcomonoproducidoconformealametodologíaOBS.PoresolarespuestaD.
Comment:ElInformedeMitaddeaño2018producidoporelMinisteriodeHaciendanopresentalaactualizacióndelasestimacionesmacroeconómicasdelavigenciafiscalmencionadatalycomoseevidenciaeneldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
77.DoestheMid-YearReviewofthebudgetincludeupdatedexpenditureestimatesforthebudgetyearunderway?
GUIDELINES:Question77askswhethertheMid-YearReviewincludesupdatedestimatesofexpenditureforthebudgetyear,andprovidesanexplanationoftheupdate.
Toanswer“a,”theMid-YearReviewmustincludeupdatedexpenditureestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedintheExecutive’sBudgetProposal(ortheEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Theexpenditureestimatesmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedexpenditureestimates,butdoesnotprovideanexplanationfortherevisions.A“d”responseappliesiftheexpenditureestimateshavenotbeenupdated.
Answer:d.No,expenditureestimateshavenotbeenupdated.
Source:ElMYRseconsideracomonoproducidoconformealametodologíadelaOBS,poresolarespuestaD.
Comment:
ElInformedeMitaddeaño2018producidoporelMinisteriodeHaciendaenlaspáginas8-11presentalasmodificacionesqueserealizaronalPresupuestodegastosaprobadoinicialmente,detallandolainformaciónporlosconveniosadministrativos,lasadicionespresupuestalesrealizadasporDecretoylosaplazamientosporsector.VerelCuadro10:Presupuestodegastosvigente2018enlapágina11enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Source:ElMYRseconsideracomonoproducidoconformealametodologíadelaOBS,poresolarespuestaD.
Comment:ElInformedeMitaddeaño2018producidoporelMinisteriodeHaciendapresentaelCuadro6:Presupuestoinicialdegastos2018enlapágina8elcualcontienelaclasificacióneconómicadelgasto.Noseencuentradisponiblelainformaciónrelacionadaalaclasificaciónfuncionalyadministrativa.Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
78b.BasedontheresponsetoQuestion78,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheMid-YearReview:
Answer:Noneoftheabove
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
79.DoestheMid-YearReviewofthebudgetpresentexpenditureestimatesforthebudgetyearunderwayforindividualprograms?
GUIDELINES:Question79asksifexpenditureestimatesintheMid-YearReviewarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.
Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)
Toanswer“a,”theMid-YearReviewmustpresentexpendituresforallindividualprograms,accountingforallexpenditures.Toanswer“b,”theMid-YearReviewmustpresentexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.A“c”answerappliesiftheMid-YearReviewpresentsprogramsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyprogramintheMid-YearReview.
Answer:d.No,theMid-YearReviewdoesnotpresentexpenditureestimatesbyprogram.
Source:ElMYRseconsideracomonoproducidodeacuerdoalametodologíadelaOBS.
Comment:Enlapágina16delInformedeMitaddeañodelavigenciafiscal2018sepresentaelCuadro13:EjecucióninversiónPrincipalesProgramas–PrimerSemestre2018elcualcontieneelgastodesagregadoenlosprogramasmásimportantes.Verenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
80.DoestheMid-YearReviewofthebudgetincludeupdatedrevenueestimatesforthebudgetyearunderway?
GUIDELINES:Question80askswhethertheMid-YearReviewincludesupdatedestimatesofrevenueforthebudgetyear,andprovidesanexplanationoftheupdate.
Toanswer“a,”theMid-YearReviewmustincludeupdatedrevenueestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedintheExecutive’sBudgetProposal(ortheEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”therevenueestimatesmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedrevenueestimates,butnoexplanationfortherevisionsisprovided.A“d”responseappliesiftherevenueestimateshavenotbeenupdated.
Answer:d.No,revenueestimateshavenotbeenupdated.
Source:ElMYRseconsideracomonoproducidodeacuerdoalametodologíadelaOBS,poresolarespuestaD.
Comment:EldocumentoInformedeMitaddeaño2018producidoporelMinisteriodeHaciendanopresentalaactualizacióndelasestimacionesdelosingresosenelqueseexpliquenlasdiferenciasentrelosnivelesaprobadosinicialmenteylasmodificacionesrealizadas.Verelapartadodeingresosenlaspáginas1-8deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
81.DoestheMid-YearReviewofthebudgetpresentrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?
GUIDELINES:Question81askswhetherrevenueestimatesintheMid-YearReviewarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.
Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.
Answer:b.No,theMid-YearReviewdoesnotpresentrevenueestimatesbycategory.
Source:ElMYRseconsideracomonoproducidodeacuerdoalametodologíaOBS,poresolarespuestaD.
Comment:Enlapágina4delInformedeMitaddeaño2018producidoporelMinisteriodeHaciendasepresentaelCuadro2:PresupuestodelaNación-Ingresoscorrientes:aforoyrecaudo2018enelcualsedescribenlosingresostributariosynotributarios.Verelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
82.DoestheMid-YearReviewofthebudgetpresentindividualsourcesofrevenueforthebudgetyearunderway?
GUIDELINES:Question82askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheMid-YearReview.Thequestionappliestobothtaxandnon-taxrevenue.
Toanswer“a,”theMid-YearReviewmustpresentallsourcesofrevenueindividually,accountingforallrevenues,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theMid-YearReviewmustpresentindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheMid-YearReviewpresentsestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”appliesifindividualsourcesofrevenuearenotpresentedintheMid-YearReview.
Answer:d.No,theMid-YearReviewdoesnotpresentindividualsourcesofrevenue.
Source:ElMYRseconsideracomonoproducidoconformealametodologíaOBS,poresolarespuestaD
Comment:
ApesardequeelInformedeMitaddeaño2018contieneinformaciónrelacionadaalasfuentesdelosingresostributariosyotributariosenlaspáginas2-7,estainformaciónesincompletapuesnoseincluyentodoslosingresos.Seanexaelenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
83.DoestheMid-YearReviewofthebudgetincludeupdatedestimatesofgovernmentborrowinganddebt,includingitscomposition,forthebudgetyearunderway?
GUIDELINES:
Question83askswhethertheMid-YearReviewincludesupdatedestimatesofborrowinganddebt,includingitscomposition,forthebudgetyear,andprovidesanexplanationoftheupdate.
RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:
Theamountofnetnewborrowingrequiredduringthebudgetyear;Thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andTheinterestpaymentsontheoutstandingdebtforthebudgetyear.
RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:
interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.
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.
Source:ElMYRseconsideracomonoproducidoconformealametodologíadelaOBS,poresosemarcalarespuestaD.
Comment:ApesardequeelInformedeMitaddeaño2018contienealgunasestimacionessobreelserviciodeladeudaenlaspáginas14-15,estainformaciónesincompleta.Además,noseexplicalasdiferenciasentrelasestimacionesinicialesylasmodificacionesrealizadasduranteelañofiscal.VéaseelCuadro11:Ejecuciónvigenciafiscal2018–PrimerSemestreenlapágina12deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Source:Enelreportedefindeañodelavigencia2017,producidoporelMinisteriodeHacienda,entrelaspáginas11-18seexplicanlasdiferenciasentreelpresupuestoaprobadoylosresultadosreales.Verelcuadro6:Presupuestoinicialdegastos2017enlapágina12yelcuadro12:Presupuestodegastosdefinitivoparalavigencia2017enlapágina18.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:c.Yes,theYear-EndReportpresentsexpenditureestimatesbyonlyoneofthethreeexpenditureclassifications.
Source:ElInformedefindeaño2017producidoporelMinisteriodeHaciendaenlapágina12presentaelCuadro6:Presupuestoinicialdegastos2017elcualcontienelaclasificacióneconómicadelgasto.Noseencuentraevidenciadelaclasificaciónfuncionalyadministrativa.EnlacedelReportedefindeaño:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
85b.BasedontheresponsetoQuestion85,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheYear-EndReport:
Answer:Economicclassification
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Clasificaciónadministrativa
86.DoestheYear-EndReportpresentexpenditureestimatesforindividualprograms?
GUIDELINES:Question86asksifexpenditureestimatesintheYear-EndReportarepresentedbyprogram.Thereisnostandarddefinitionfortheterm“program,”andthemeaningcanvaryfromcountrytocountry.However,forthepurposesofansweringthequestionnaire,researchersshouldunderstandtheterm“program”tomeananylevelofdetailbelowanadministrativeunit,suchasaministryordepartment.
Anoteforfrancophonecountries:“Program”leveldetailissometimesreferredtoas leplancomptableorleplancomptabledetaille.(Thesedataaretypicallycodedinthefinancialmanagementdatabase,followingthechartofbudgetaryaccounts,sothattheycanbeorganizedbyadministrativeandfunctionalclassification.)
Toanswer“a,”theYear-EndReportmustpresentexpenditureestimatesforallindividualprograms,accountingforallexpenditures.Answer“b”iftheYear-EndReportpresentsexpendituresforindividualprogramsthatwhencombinedaccountforatleasttwo-thirdsofexpenditures,butnotallexpenditures.Answer“c”iftheYear-EndReportpresentsprogramsthataccountforonlylessthantwo-thirdsofexpenditures.Answer“d”ifexpendituresarenotpresentedbyprogramintheYear-EndReport.
Answer:b.Yes,theYear-EndReportpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.
Source:ElInformedeEjecuciónFinaldelavigencia2017producidoporelMinisteriodeHaciendacontieneelgastodesagregadoporprogramasindividuales.VerelCuadro19:Ejecucióninversión2017–PrincipalesProgramasenlaspáginas24-25enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
87.DoestheYear-EndReportpresentthedifferencesbetweentheenactedlevels(includingin-yearchangesapprovedbythelegislature)andtheactual
outcomeforrevenues?
GUIDELINES:Question87askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualrevenuesfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.
Toanswer“a,”theYear-EndReportmustpresentestimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenues,alongwithanarrativediscussion.Answer“b”ifestimatesofthedifferencesforallrevenuesarepresented,butanarrativediscussionisnotincluded.Answer“c”ifestimatesofthedifferencesarepresentedforsome,butnotallrevenues,regardlessofwhetheranarrativediscussionisincluded.Answer“d”ifnoestimatesofthedifferencesarepresentedintheYear-EndReport.
Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforrevenuesarenotpresented.
Source:Contrarioalpresupuestodegastos,endondesepresentanlasmodificacionesrespectoalpresupuestoaprobado,elInformedefindeañode2017solomuestralaejecucióndelpresupuestoderentasyrecursosdecapitalalcierredelavigenciafiscal.Verelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?
GUIDELINES:Question88askswhetherrevenueestimatesintheYear-EndReportarepresentedby“category”—thatis,whethertaxandnon-taxsourcesofrevenueareshownseparately.
Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.
Answer:a.Yes,theYear-EndReportpresentsrevenueestimatesbycategory.
Source:ElInformeFinaldeEjecucióndelavigencia2017producidoporelMinisteriodeHaciendacontienelasestimacionesdelosingresosdivididasporcategoría(tributariosynotributarios).Verelcuadro2:PresupuestodelaNación-Ingresoscorrientes:aforoyrecaudo2017enlapágina7deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion: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:b.Yes,theYear-EndReportpresentsindividualsourcesofrevenueaccountingforatleasttwo-thirdsof,butnotall,revenue.
Source:ElInformedeEjecuciónFinaldelavigencia2017producidoporelMinisteriodeHaciendapresentaenlaspáginas4-11ladescripcióndelosingresostributariosynotributariosconalgunasdesusfuentes.Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
90.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear?
GUIDELINES:Question90askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesandtheactualoutcomeforthefiscalyearforborrowinganddebt,includingitscomposition,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.
RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:
theamountofnetnewborrowingrequiredduringthebudgetyear;thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andtheinterestpaymentsontheoutstandingdebtforthebudgetyear.
RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:
interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.
Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyear,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.
Answer:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented.
Source:Entrelaspáginas23-24delInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendasepresentalaejecucióndefinitivadelserviciodeladeuda,incluyendolacomposicióndeamortizaciones,interesesydeudainternayexterna.Sinembargo,estainformaciónnomuestralasdiferenciasentrelasestimacionesoriginalesdelañofiscalylosresultadosrealesdeladeuda.Verdocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:ElCuadro12enlapágina18muestralospagosdeinteresesaprobadosinicialmentesobreladeudaylospagosdeinteresesfinales.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
90b.BasedontheresponsetoQuestion90,checkthebox(es)toidentifywhichestimatesofgovernmentborrowinganddebt,includingitscomposition,havethedifferencesbetweentheoriginalforecastandtheactualoutcomefortheyearpresentedintheYear-EndReport:
Answer:Informationbeyondthecoreelements:
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Source:ElInformedefindeaño2017producidoporelMinisteriodeHaciendapresentaunabreveexplicacióndelasituaciónmacroeconómicadelpaísenlaspáginas1-2.Esteanálisisnopresentalasdiferenciasentrelasproyeccionesinicialesylosresultadosfinalesdelañofiscal.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented,alongwithanarrativediscussion.Comments:EstainformaciónseencuentraenelMFMP
IBPCommentInseparatediscussionswiththeGovernmentReviewer,the2018MFMPwasproposedasasourceofevidenceforthe2017YER.However,since(1)the2018MFMPisbeingusedasasupportingdocumentfortheEBP,(2)theMFMPismoreofaforward-lookingdocument,and(3)theYERdoesnotmakeanyreferencetotheMFMP,wehavedeterminedthatitisnotappropriatetoapplytheMFMPtoYERquestions.TheGRcommentwas"Adicionalalinformefinalparalavigencia2017,eldocumentodeMarcoFiscaldeMedianoPlazo2018,enelcapítuloBALANCEFISCAL2017YPERSPECTIVAS2018–pág.130,deigualformaentodoeldocumentoqueeselpuntodepartidaparaymarcodereferenciaparalaprogramacióndelPGNreflejasituacionesdelañofiscalejecutado,elqueseestáejecutandoyelqueseprogramacondiferentesescenariosdeanálisisparacontextualizarlasituacióneconómica.Adicionaleldocumentodecierrefiscaldelavigencia2017,reflejainsumosaloexpuestodeingresoygastosdelGNC".
91b.BasedontheresponsetoQuestion91,checkthebox(es)toidentifywhichelementsofthemacroeconomicforecasthavethedifferencesbetweentheoriginalforecastandtheoutcomefortheyearpresentedintheYear-EndReport:
Answer:Noneoftheabove
Source:
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:
92.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome?
GUIDELINES:Question92askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.
RefertoQuestion49forthenonfinancialdataoninputsincludedintheExecutive’sBudgetProposal.
Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented.
Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearenotpresented.
Source:ElInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneinformaciónsobrelosdatosnofinancierosdelpresupuestoy,porende,nopresentalasdiferenciasenlasestimacionesinicialesylosresultadosfinalesdelañofiscalsobrelosinputs.Enlacedel
documento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Source:ElInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneinformaciónsobrelosdatosnofinancierosdelpresupuesto,porloquenopresentalasdiferenciasenlasestimacionesinicialesylosresultadosfinalesdelañofiscal.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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,regardlessofwhetheranarrativediscussionis
included.A“d”responseappliesifestimatesofthedifferencesarenotpresented.
Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearenotpresented.
Source:ElInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneinformacióndetalladasobrelaspolíticasdirigidasalapoblacióndeescasosrecursos,porloquetampocosepresentanlasdiferenciasentreelniveldelosfondosaprobadosparaestaspolíticasylosresultadosfinalesdelañofiscal.Comoevidenciaseanexaelenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
95.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome?
GUIDELINES:Question95askswhethertheYear-EndReportpresentsestimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.
RefertoQuestion33forestimatesofextra-budgetaryfundsintheExecutive’sBudgetProposal.
Toanswer“a,”theYear-EndReportmustincludeestimatesofthedifferencesbetweenalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome,includinganarrativediscussion.Answer“b”iftheYear-EndReportpresentsestimatesofthedifferencesbetweenalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome,butdoesnotincludeanarrativediscussion.Answer“c”ifestimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomearepresented,regardlessofwhetheranarrativediscussionisincluded.A“d”responseappliesifestimatesofthedifferencesarenotpresented
Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomeisnotpresented.
Source:ElInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneinformaciónsobrelosrecursosdelosfondosextrapresupuestariosmencionadosenlapregunta33y,porlotanto,noincluyelasdiferenciasentrelasestimacionesinicialesylosresultadosfinales.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
96.IsafinancialstatementincludedaspartoftheYear-EndReportorreleasedasaseparatereport?
GUIDELINES:Question96askswhetherafinancialstatementisincludedaspartoftheYear-EndReport,orwhetheritisreleasedasaseparatereport.Thefinancial
statementcanincludesomeorallofthefollowingelements: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.
Source:SibienelInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneunapartadosobrelosestadosfinancieros,éstainformaciónespublicadaporlaContaduríaGeneraldelaNaciónenuninformeaparte.Verlapágina36delreporteenelsiguienteenlace:http://www.contaduria.gov.co/wps/wcm/connect/5f97229b-5caf-40ff-8cfb-8e1a4dcfa4e1/PAP-BGN-2018-CONS-DEFO-Nacional.pdf?MOD=AJPERES&CACHEID=5f97229b-5caf-40ff-8cfb-8e1a4dcfa4e1
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Answer:b.TheSAIhasconductedtwoofthethreetypesofaudits,andmadethemavailabletothepublic.
Source:LosInformesdeAuditoriaelaboradosporlaContraloríaGeneraldelaRepública(CGR)sobrelaCuentaGeneraldelPresupuestoydelTesoroyelInformedeAuditoriadelBalanceGeneraldelaNación2017presentanunanálisisfinancieroydeconformidad.VerInformedeCuentaGeneral:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0InformedeAuditoria:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0
Comment:
PeerReviewer
Opinion:Agree
GovernmentReviewerOpinion:Agree
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:Enlaspáginas39-61delInformedeCuentaGeneraldelPresupuestoydelTesoro2017sepresentalainformaciónrelacionadaalaejecucióndelgasto2017.Vereldocumentoenelsiguienteenlace:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:Enlapágina50delInformedeAuditoríadelBalanceGeneraldelaNación2017sepresentainformaciónrelacionadaconlasrentasdeparafiscalesydelpasivopensional(VerelCuadro3-15delapágina62).Además,elInformedeCuentaGeneraldelPresupuestoydelTesoro2017presentaenlapágina74elCuadro3-3:ComposicióndeinversionesdelPortafoliodeTesoreríayfondosadministradosconinformaciónsobrelasregalíasyotrosrecursosdelpresupuesto.VerInformedeAuditoria:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0VerInformedeCuentaGeneraldelPresupuesto:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
100.DoestheannualAuditReport(s)preparedbytheSupremeAuditInstitution(SAI)includeanexecutivesummary?
GUIDELINES:Question100askswhethertheannualAuditReportincludesanexecutivesummary.OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.TheAuditReportcanbeafairlytechnicaldocument,andanexecutivesummaryofthereport’sfindingscanhelpmakeitmoreaccessibletothemediaandthepublic.
Toanswer"a,"theAuditReportmustincludeatleastoneexecutivesummarysummarizingthereport’scontent.Answer“b”appliesiftheAuditReportdoesnotincludeanexecutivesummary,ortheAuditReportisnotmadepubliclyavailable.
Answer:b.No,theannualAuditReport(s)doesnotincludeanexecutivesummary.
Source:LosdocumentosconsideradoscomoReportedeAuditoriaelaboradosporlaContraloríaGeneraldelaRepúblicanoincluyenunresumenejecutivoconloshallazgosencontradosporlaentidadylasaccionesquesetomarondecuerdoalaConstituciónylaleyvigente.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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”responseappliesiftheexecutivedoesnotreportatallonitsstepstoaddressaudit
findings.
Answer:d.No,theexecutivedoesnotreportonstepsithastakentoaddressauditfindings.
Source:NoseencuentraevidenciasobrelapublicacióndelasmedidastomadasporelgobiernonacionalpararesponderaloshallazgosencontradosenlosInformedeAuditoriadelBalanceGeneraldelaNaciónyenelInformedeCuentaGeneraldelPresupuestoydelTesoro2017elaboradosporlaContraloríaGeneraldelaRepública.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:Noseencuentrainformaciónsobrelapublicacióndeunreporteenelquesetomenaccionesporpartedelgobiernonacional,laContraloríaGeneraldelaRepúblicaoelCongresoparaatenderlasrecomendacionesquesedescribenenelInformedeAuditoríadelBalanceGeneraldellaNaciónyelInformedeCuentaGeneraldelPresupuestoydelTesoro2017.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
103.IsthereanIndependentFiscalInstitution(IFI)thatconductsbudgetanalysesforthebudgetformulationand/orapprovalprocess?
GUIDELINES:Question103examineswhetheranIndependentFiscalInstitution(IFI)existsthatcontributesbudgetanalysestothebudgetformulationand/orapprovalprocess.AccordingtothePrinciplesforIndependentFiscalInstitutions,adoptedbytheOECDCouncilin2014,“independentfiscalinstitutionsarepubliclyfunded,independentbodiesunderthestatutoryauthorityoftheexecutiveorthelegislaturewhichprovidenon-partisanoversightandanalysisof,andinsome
casesadviceon,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:b.Yes,thereisanIFI,buteitheritsindependenceisnotsetinlaworitsstaffingandresources,includingfunding,areinsufficienttocarryoutitstasks.
Source:ApesardequeelComitéConsultivoparalaReglaFiscalapareceregistradoenlasbasesdedatosdelaOCDEcomounaInstituciónFiscalIndependiente,éstenopuedeserconsideradocomotaldadoquenocumpleconlascaracterísticasyestándaresinternacionales.Enprimerlugar,unodelosaspectosquedebecumplirunaIFIeslaindependenciaynopartidismodentrodelocualesimportantequeelDirectorGeneraldedichoorganismoseaunaposiciónremuneradaypreferiblementedetiempocompleto;sinembargo,elComitéConsultivonocumpledichascaracterísticasyaquesusmiembrossonadhonorem,esdecir,norecibensalarionihonorariosynotienenlacalidaddeservidorespúblicosporloquenoestánbajolosestrictosestándaresdeconflictodeinteresesquecobijanalosfuncionariosdelsectorpúblico(Art.14,Decreto1790de2012).Ensegundolugar,elComitéConsultivoparalaReglaFiscalnotieneasignadounpresupuestopararetribuiratodoelpersonaldelamismamaneraqueotrosorganismosautónomosconelfindegarantizarsuindependenciayaque,comosemencionóanteriormente,susmiembrossondecarácteradhonorem.Entercerlugar,ladesignacióndelosmiembrosdelComitéquedafinalmenteacargodelMinisteriodeHacienda.EnelcasodelosconsultoreseinvestigadoresqueconformanelComitéylosmiembrosdelosGruposTécnicosExternos,suindependenciaquedaenentredichoyaquesonelegidosporelMinisteriodeHaciendaapartirdeunalistaquecrealaSecretaríaTécnicadelComitélacualestáacargodelaDirecciónGeneraldePolíticaMacroeconómicadelmismoMinisterio(Art.6,Decreto1790de2012).EsporestoqueelComiténocumpleconelprincipiodequesupersonalseaseleccionadomedianteunconcursoabiertoenelquesegaranticeacabalidadelmérito,lacompetenciatécnicaylanoafiliaciónpolíticadelosmiembros.Además,losinformesyanálisisquerealizaelComitéConsultivonosepublicanensupropionombreatravésdeunapáginadeinternetindependientesinoqueseencuentranenlapáginadelMinisteriodeHaciendayCréditoPúblicoporloquenosecumplenlosprincipiosdetransparenciaquerequiereunaInstituciónFiscalIndependiente.Porúltimo,actualmenteenelCongresodelaRepúblicacursaunproyectoquecuentaconelapoyotécnicodelPNUDenelqueseproponelacreacióndeunaOficinadeAsistenciaTécnicaPresupuestal-OATPquecumplalasfuncionesdeunainstituciónfiscalindependienteensentidoestricto.Verenlacealproyecto:https://www.undp.org/content/dam/colombia/docs/Gobernabilidad/OATP/Proyecto%20de%20Ley%20creacion%20OATP%20c%C3%A0mara.pdf
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentSemodificaestarespuestaaB,dadoquelaexistenciadel"ComiteConsultivodelaReglaFiscal"estáestablecidoenlaley1473(2011)-http://sidn.ramajudicial.gov.co/SIDN/NORMATIVA/TEXTOS_COMPLETOS/7_LEYES/LEYES%202011%20(1431-1504)/Ley%201473%20de%202011%20(Establece%20una%20regla%20fiscal).pdfAdemás,esteComitéhasidocalificadocomoIFIporelIMFenelFiscalCouncilDataset,aunqueautonomíaeslimitadaytieneunfocodeanálisisdecumplimientodelasreglasfiscalesexpost-https://www.imf.org/external/np/fad/council/
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:Comosemencionóenlapregunta103,seconsideraquenoexisteIFIenColombia.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentSibienseconsideralaexistenciadeunaIFIenColombia(Q103),nohayevidenciadepublicacióndesuspropiasestimacionesmacroeconómicasofiscalessobrelopropuestoporelEjecutivoparaelañofiscalenevaluación;seconfirmalarespuestaD.
105.DoestheIndependentFiscalInstitution(IFI)publishitsowncostingsofnewpolicyproposals,toassesstheirimpactonthebudget?
GUIDELINES:Question105assesseswhetheranIndependentFiscalInstitution(IFI)hasacostingfunctionthatinvolvesassessingthebudgetaryimplicationsofnewpolicyproposalsforbothrevenuesandexpenditures,andifso,whatkindofroleithas.ManyIFIshaveacostingrole,butwithsubstantialdiversityinthenatureandextentofthiswork(vonTrappetal2016,pp.17-18andTable2).Someassessvirtuallyallnewpolicyproposals,whileotherscostonlyaselectionofnewpolicyproposals.Othersonlypublishopinionson,orscrutinizethecostingsof,budgetmeasuresproducedbytheexecutive.
Toanswer“a,”theIFImustpublishitsowncostingsofall(orvirtuallyall)newpolicyproposals.Answer“b”appliesiftheIFIpublishesitsowncostings,butonlyformajornewpolicyproposals–forinstance,onlythoseproposalsthatcostorsaveaboveacertainamount.Answer“c”appliesiftheIFIpublishesitsowncostings,butonlyonalimitednumberofproposals.Thiscouldoccur,forinstance,iftheIFIlackedthecapacitytoassessproposalsdealingwithcertainsectors.Insteadofproducingacostestimate,itcanalsopublishanassessmentoftheestimatesproducedbytheexecutive.Answer“d”appliesifthereisnoIFI;oriftheIFIdoesnotpublishitsowncostingsofnewpolicyproposalsorprovideanassessmentoftheofficialcostingsofnewpolicyproposals.
Answer:d.No,thereisnoIFI;ortheIFIdoesnotpublishitsowncostingsofnewpolicyproposals.
Source:Comosemencionóenlapregunta103,seconsideraquenoexisteIFIenColombia.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentSibienseconsideralaexistenciadeunaIFIenColombia(Q103),nohayevidenciadequehagauncosteodelasnuevaspolíticaspropuestaparaelpresupuesto;seconfirmalarespuestaD.
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:Enlarespuestaalapregunta103sepresentanlosargumentosporloscualesseconsideraqueenColombianoexisteunaInstituciónFiscalIndependiente.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentSibienseconsideralaexistenciadeunaIFIenColombia(Q103),nohayevidenciadelainteracciónconelcongresoprevistaenestapregunta;seconfirmalarespuestaD.
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:Segúnelartículo51delDecreto111de1996,durantelaprimerasemanadeabrilelGobiernoNacionaldebepresentaralascomisioneseconómicasdeSenadoyCámaraelanteproyectodePresupuestodetalmaneraqueloscongresistaspuedanestudiarloyrealizarloscomentarioscorrespondientes.Véase:http://www.senado.gov.co/mision/item/28213-primer-examen-al-presupuesto-2019-hicieron-las-comisiones-economicas-conjuntas-del-congreso
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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”willbetheappropriateanswer.
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:LuegodequelascomisioneseconómicasdelCongresorecibieronelanteproyectodepresupuestoenelmesdeabril,el27dejuliode2018elMinisteriodeHaciendaenvióelproyectodefinitivoparasuaprobaciónporpartedellegislativo(deacuerdoalDecreto111de1996),porloqueelCongresolorecibióconmásdetresmesesdeanterioridad.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:ElEstatutoOrgánicodePresupuestodeterminaqueamástardarel20deoctubredecadaañoelCongresodebeaprobarelpresupuestodeingresosygastosparaelsiguienteañofiscal,delocontrarioregiráelPresupuestopresentadoporelejecutivoincluyendolasmodificacionesaprobadasporellegislativo(Art.59,Decreto111de1996).
Enestesentido,elPresupuesto2019fueaprobadoporellegislativoel17deoctubrede2018ysesancionócomoLeyel26denoviembrede2018;esdecir,elCongresoaprobóelPresupuestoconmásdeunmesdeanterioridad.
Comment:Aprobacióndellegislativo:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-130537%2F%2FidcPrimaryFile&revision=latestreleased
SanciónoficialdelaLeydePresupuesto2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased
CabeseñalarqueelañofiscalenColombiacomprendedesdeel1deenerohastael31dediciembre.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
110.DoesthelegislaturehavetheauthorityinlawtoamendtheExecutive’sBudgetProposal?
GUIDELINES:
Question110examinesthelegislature’spowertoamend—asopposedtosimplyacceptorreject―thebudgetproposalpresentedbytheexecutive.Thisquestionisaboutlegalauthorityratherthanactionsthelegislaturetakesinpractice.Thelegislature’spowerstoamendthebudgetcanvarysubstantiallyacrosscountries.
The“a”responseisappropriateonlyiftherearenorestrictionsontherightofthelegislaturetomodifytheExecutive’sBudgetProposal,includingitsrighttochangethesizeoftheproposeddeficitorsurplus.The“b”responsewouldbeappropriateif,forinstance,thelegislatureisrestrictedfromchangingthedeficit
orsurplus,butitstillhasthepowertoincreaseordecreasefundingandrevenuelevels.Themorelimited“c”responsewouldapplyif,forinstance,thelegislaturecanonlyre-allocatespendingwithinthetotalssetintheExecutive’sBudgetProposalorcanonlydecreasefundinglevelsorincreaserevenues.Finally,response“d”wouldapplyifthelegislaturemaynotmakeanychanges(oronlysmalltechnicalchanges),orifamendmentsmustfirstbeapprovedbytheexecutive.Inthesecases,thelegislatureisessentiallyonlyabletoapproveorrejectthebudgetasawhole.Iftheansweris“b”or“c”,pleaseindicatethenatureoftheamendmentpowersavailabletotheParliamentandhowtheyarelimited.
Answer:c.Yes,thelegislaturehasauthorityinlawtoamendtheExecutive’sBudgetProposal,butitsauthorityisverylimited.
Source:Laautoridaddellegislativoseencuentralimitadaporlosartículos62y63delEstatutoOrgánicodePresupuesto.EsporestoqueloscongresistasnopuedenmodificarloscómputosdelPresupuestodeRentasyRecursosdeCapitalquepresentaelGobierno,sinelconceptoprevioyfavorabledelMinisteriodeHacienda.Además,elCongresonopuedeeliminaroreducirlaspartidasdegastoquesedirigenalserviciodeladeudapública,lasdemásobligacionescontractualesdelEstado,laatencióncompletadelosserviciosordinariosdelaadministración,lasautorizadasenelPlanOperativoAnualdeInversionesylosplanesyprogramasdequetrataelnumeral3o.delartículo150delaConstitución(Ley38/89,artículo48,Ley179/94artículo55inciso1o.).
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:DuranteelprocesodeaprobacióndelPresupuesto2019elCongresomodificólacomposicióndelosdiferentesrubros.DeacuerdoalaGacetaOficialdelCongreso,elgastodefuncionamientopasóde157.2enlapropuestadelejecutivoa160.2enelaprobadoporellegislativo,ladeudapasóde66.4a51.9ylainversiónpasóde35.4a46.8(cifrasenbillonesdepesos).Además,semodificaronlosrecursosdestinadoslainversiónensalud,educación,hacienda,minas,defensa,entreotros.
Comment:LosvaloresfinalesseresumenenelPresupuestociudadano2019en:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-136161%2F%2FidcPrimaryFile&revision=latestreleased
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:SegúnelOficioderemisión,elMinisteriodeHaciendaenvióelAnteproyectodepresupuestoel6deabrilde2018alasComisionesEconómicasdelCongreso,esdecir,durantelaprimerasemanadelmestalycomoloestableceelartículo51delEstatutoOrgánicodePresupuesto(Decreto111de1996).EstascomisionesconjuntasrevisanelcontenidodeldocumentoyverificanlosrequisitosquedeterminaelEstatuto.Elproyectodepresupuestosepresentóel27dejuliode2018segúnoficioradicadoenlaCámara.
Comment:OficiodeAnteproyecto:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-102092%2F%2FidcPrimaryFile&revision=latestreleased
OficiodeProyecto:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122810%2F%2FidcPrimaryFile&revision=latestreleased
ReunionesconjuntasComisionesEconómicas:http://www.camara.gov.co/camara/visor?doc=/sites/default/files/2018-09/001%20ACTACOMISION%20CONJUNTA%20No%20001%20de%20Agosto%2021%20de%202018.pdf
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion: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,sothereforemustbepublishedbeforethe
legislaturehasadoptedthebudget.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:d.No,sectorcommitteesdidnotexaminetheExecutive’sBudgetProposal.
Source:Apesardequerepresentantesdediferentesgrupospuedenrealizarlobbyconelfindeobteneraumentosparaelsectorquerepresentan,lasComisionessectorialesdelCongresonotienenlafacultaddediscutiroaprobarpartidasdegastoespecíficasdelPresupuestoGeneraldelaNaciónyaqueestaesunafunciónexclusivadelasComisionesEconómicasdeCámaraySenado.http://www.senado.gov.co/noticiero-del-senado/item/28255-comisiones-economicas-conjuntas-del-congreso-aprobaron-el-monto-del-presupuesto-2019?tmpl=component&print=1
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,sectorcommitteesexaminedtheExecutive’sBudgetProposal,buttheydidnotpublishreportswithfindingsandrecommendationspriortothebudgetbeingadopted.Comments:lascomisioneseconómicasdellegislativoconsolidanypresentanestainformaciónparadebate.
IBPCommentSeconfirmarespuestaDpuesnohayevidenciadequelascomisioneshaganunanálisissectorialdelapropuestadepresupuesto.
114.Inthepast12months,didacommitteeofthelegislatureexaminein-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod?
GUIDELINES:Question114isaboutlegislativeoversightofbudgetexecution.Itassesseswhetherandhowoftenacommitteeexaminedtheimplementationofthebudgetduringthebudgetexecutionperiod(i.e.,financialyear)forwhichitwasapproved,andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.Thisquestiondoesnotapplytotheexpostreviewofimplementationfollowingtheendofthebudgetyearaspartoftheauditstage,whichisassessedseparately.Nordoesitapplytothelegislature’sreviewofthebudgetthatitmayundertakeaspartoftheprocessofconsideringasupplementalbudgetduringtheyear.In-yearmonitoringbythelegislaturewillbeaffectedbythefrequencythattheexecutivepublishesIn-YearReports.
Toanswer“a,”acommitteemusthaveexaminedin-yearimplementationoftheEnactedBudgetatleastthreetimesduringthecourseoftherelevantbudgetyearandpublishedreportswithfindingsandrecommendations.Answer“b”applieswherethisoccurredonlyonceortwiceduringtheyear.
Exception:Ifalegislatureisinsessiononlytwiceduringtheyear,anditexaminestheimplementationofthebudgetduringbothsessions,thenitwouldbeeligibleforan“a”response.
Choose“c”ifacommitteeexaminedin-yearimplementation(withoutregardtofrequency),butdidnotpublishanyreportwithfindingsandrecommendations.Answer“d”applieswherenocommitteeexaminedin-yearimplementation.
Iftheansweris“a”or“b,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation,andprovideacopyofitsreport(s).Iftheansweris“c,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation.
Forpurposesofrespondingtothisquestion,ifmorethanonecommitteeholdsin-yearreviewsofthebudget,usethecommitteethatisbestperforming–thatis,theonethatexaminesin-yearimplementationthemosttimesandthatpublishesareport.
Answer:c.Yes,acommitteeexaminedin-yearimplementation,butitdidnotpublishanyreportwithfindingsandrecommendations.
Source:Elartículo90delDecretofacultaalacomisióneconómicadelCongresodelaRepúblicaparahacercontrolpolíticoalaejecucióndelpresupuestoatravésdemecanismoscomo:a)Citacióndelosministrosdeldespachoalassesionesplenariasoalascomisionesconstitucionales;b)Citacióndelosjefesdedepartamentoadministrativo,alascomisionesconstitucionales;c)ExamendelosinformesqueelPresidentedelaRepública,losministrosdeldespachoylosjefesdedepartamentosadministrativos,presentenaconsideracióndelascámaras,enespecialelmensajesobrelosactosdelaadministraciónyelinformesobrelaejecucióndelosplanesyprogramas,aquehacereferenciaelnumeral12delartículo189delaConstituciónPolítica.d)AnálisisqueadelantelaCámaradeRepresentantesparaelfenecimientodefinitivodelacuentageneraldelpresupuestoydeltesoro,quepresenteelContralorGeneraldelaRepública(Ley38/89,artículo76.Ley179/94,artículo55,inciso1o.).UnejemplosucedidodurantelaanteriorvigenciafiscalfuelacitaciónalMinistrodeHaciendael25deseptiembrede2018(https://congresovisible.uniandes.edu.co/citaciones/ejecucion-de-las-partidas-presupuestales-entre-el-1-de-enero-y-el-31-de-julio-de-2018/80926/).
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:a.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,anditdoessoinpractice.
Source:Deacuerdoalartículo80delDecreto111de1996,elGobiernoNacionalpresentaráalCongresoNacional,proyectosdeleysobretrasladosycréditosadicionalesalpresupuesto,cuandoseaindispensableaumentarlacuantíadelasapropiacionesautorizadasinicialmenteonocomprendidasenelpresupuestoporconceptodegastosdefuncionamiento,serviciodeladeudapúblicaeinversión(Ley38/89artículo66;Ley179/94artículo55inciso13y17).ComoejemplosetomalaLeydeModificaciónalPresupuestoGeneraldelaNaciónpresentadaporelMinisteriodeHaciendaquesesancionóen2017:https://congresovisible.uniandes.edu.co/proyectos-de-ley/ppor-la-cual-se-efectuan-unas-modificaciones-al-presupuesto-general-de-la-nacion-para-la-vigencia-fiscal-de-2017-adicion-presupuestal/8800/
Sedebenotar,sinembargo,quehayunporcentajedelosrecursosqueseincluyenenelFondodeCompensaciónInterministerial,manejadoporelMinisteriodeHacienda,quenorequiereaprobaciondelCongreso.Estefondo,conformeasuregulación,esdel1%deingresoscorrientesdelaNación,porloqueseconsideraquelarespuestadebeserA.Ver:https://congresovisible.uniandes.edu.co/proyectos-de-ley/por-la-cual-se-reglamenta/6187/
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
116.Doestheexecutiveseekapprovalfromthelegislaturepriortospendingexcessrevenue(thatis,amountshigherthanoriginallyanticipated)thatmaybecomeavailableduringthebudgetexecutionperiod,andisitlegallyrequiredtodoso?
GUIDELINES:Question116examineswhethertheexecutivereceivesapprovalfromthelegislaturepriortospendingexcessrevenue,andwhetheritislegallyrequiredtodoso.GoodpracticerequiresthelegislaturetoapprovechangesinrevenueorexpenditurerelativetotheEnactedBudget.Forexample,ifadditionalrevenueiscollectedunexpectedlyduringtheyear,whichoftenhappensinoil/mineral-dependentcountries,anditwasnotaccountedforintheEnactedBudget,thereshouldbeaprocedureinplacetoensurethatthelegislatureapprovesanyproposeduseofthese“new”funds.Ifsuchrequirementsarenotinplace,theexecutivemightdeliberatelyunderestimaterevenueinthebudgetproposalitsubmitstothelegislature,inordertohaveadditionalresourcestospendattheexecutive’sdiscretion,withnolegislativecontrol.
Toanswer“a,”theexecutiveisrequiredbylaworregulationtoobtainpriorlegislativeapprovalbeforespendinganyfundsresultingfromhigher-than-expectedrevenues,anditdoessoinpractice.Answer“b”appliesiftheexecutiveobtainslegislativeapprovalbeforespendingexcessrevenue,butisnotlegallyrequiredtodoso.Answer“c”appliesiftheexecutiveislegallyrequiredtoreceivelegislativeapprovalbeforespendingexcessrevenue,butdoesnotdosoinpractice.Answer“d”appliesifpriorlegislativeapprovalisnotlegallyrequiredfortheexecutivetospendexcessrevenueandtheexecutivedoesnotobtainlegislativeapprovalinpractice.A“d”responseappliesifthelegislatureonlyapprovestheadditionalspendingafterithasalreadyoccurred.
Typically,legislativeapprovalofadditionalspendingbeyondwhatwasreflectedintheEnactedBudgetwouldoccurwiththeadoptionofasupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.
Answer:aTheexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortospendingexcessrevenues,anditdoessoinpractice.
Source:Elartículo80delEstatutoOrgánicodePresupuesto(Decreto111de1996)establecequeelGobiernoNacionalpresentaráalCongresoNacional,proyectosdeleysobretrasladosycréditosadicionalesalpresupuesto,cuandoseaindispensableaumentarlacuantíadelasapropiacionesautorizadasinicialmenteonocomprendidasenelpresupuestoporconceptodegastosdefuncionamiento,serviciodeladeudapúblicaeinversión(Ley38/89artículo66;Ley179/94artículo55inciso13y17).Porestarazón,paraincorporarlosexcedentesdeingresosdurantelaejecucióndelPresupuesto,sedeberealizarunamodificaciónalaLeyaprobadaporellegislativoy,portanto,serequierelaaprobaciónporpartedelCongresodelaRepública.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:d.Thereisnolaworregulationrequiringtheexecutivetoobtainapprovalfromthelegislaturepriortoreducingspendingbelowenactedlevels,andinpracticetheexecutiveimplementsthesespendingcutsbeforeseekingpriorapprovalfromthelegislature.
Source:Segúnelartículo76delDecreto111de1996,encualquiermesdelañofiscal,elGobiernoNacional,previoconceptodelconsejodeministros,podráreduciroaplazartotaloparcialmente,lasapropiacionespresupuestales,encasodeocurrirunodelossiguienteseventos:queelMinisteriodeHaciendayCréditoPúblicoestimarequelosrecaudosdelañopuedanserinferioresaltotaldelosgastosyobligacionescontraídasquedebanpagarseconcargoatalesrecursos;oquenofuerenaprobadoslosnuevosrecursosporelCongresooquelosaprobadosfuereninsuficientesparaatenderlosgastosaqueserefiereelartículo347delaConstituciónPolítica;oquenoseperfeccionenlosrecursosdelcréditoautorizados;oquelacoherenciamacroeconómicaasíloexija.Entalescasoselgobiernopodráprohibirosometeracondicionesespecialeslaasuncióndenuevoscompromisosyobligaciones(Ley38/89,artículo63,Ley179/94,artículo34).Comoejemplo,el28dediciembrede2018elMinisteriodeHaciendaredujoelpresupuestodegastosyelpresupuestoderentasyrecursosdecapitalmedianteelDecreto2470:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135326%2F%2FidcPrimaryFile&revision=latestreleased
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
118.DidacommitteeofthelegislatureexaminetheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI)?
GUIDELINES:Question118isaboutexpostoversightfollowingtheimplementationofthebudget.ItprobeswhetheracommitteeexaminedtheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI),andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.AkeyissueishowsoonaftertheSAIreleasesthereportdoesitlegislaturereviewit.Thisquestiondoesnotapplytothelegislativescrutinyofin-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod,whichisassessedseparately.Also,thequestionisaskingspecificallyabouttheSAI’sannualreportontheexecutionofthebudget,notaboutotherauditreportsthattheSAImayproduce.(ThisistheAuditReportusedforrespondingtoQuestion98.)
Toanswer“a,”alegislativecommitteemusthaveexaminedtheannualAuditReportwithinthreemonthsofitbeingreleasedbytheSAI,andthenpublishedareport(orreports)withfindingsandrecommendations.(Notethatthethree-monthperiodshouldonlytakeintoaccounttimewhenthelegislatureisinsession.)
Answer“b”applieswhenthecommitteeexaminesitwithinsixmonthsofitbeingreleased(butmorethanthreemonths),andthenpublishedareportwithitsfindingsandrecommendations.Choose“c”ifacommitteeexaminedtheannualAuditReportmorethansixmonthsafteritbecameavailableoritdidnotpublishanyreportwithfindingsandrecommendations.Answer“d”applieswherenocommitteeexaminedtheannualAuditReport.
Iftheansweris“a”or“b,”pleasespecifythenameofthecommitteeandwhenitreviewedtheAuditReport,andprovideacopyofitsreport(s).Iftheansweris“c,”pleasespecifythenameofthecommitteeandwhenitreviewedbudgetimplementation.Answers“a,”“b,”or“c”maybeselectediftheAuditReportisproducedbytheSAIbutnotmadepubliclyavailable.
Answer:c.Yes,acommitteeexaminedtheAuditReportontheannualbudget,butitdidsoafterthereporthadbeenavailableformorethansixmonthsoritdidnotpublishanyreportwithfindingsandrecommendations.
Source:ComoseevidenciaenlanotadeprensadelSenado,elContralorGeneraldelaRepúblicaentregóalCongresolosinformesdeSituacióndelasFinanzasdelEstado,laSituacióndelaDeudaPública,laCuentaGeneraldelPresupuestoydelTesoroylaAuditoríadelBalancedelaNación,delavigencia2017.Sinembargo,nohayevidenciadelapublicacióndealgúninformeconlosresultadosorecomendacionesqueencuentralaComisión.
Notadeprensa:http://prensa.senado.gov.co:8081/index.php/noticias/2710-contralor-edgardo-maya-presento-informes-sobre-comportamiento-de-las-finanzas-publicas-en-2017
Comment:http://prensa.senado.gov.co:8081/index.php/noticias/2710-contralor-edgardo-maya-presento-informes-sobre-comportamiento-de-las-finanzas-publicas-en-2017
PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,acommitteeexaminedtheAuditReportontheannualbudgetwithinsixmonths(butmorethanthreemonths)ofitsavailability,anditpublishedareportwithfindingsandrecommendations.Comments:LaComisiónLegaldeCuentaseslaencargadadeFenecerlaCuentadelTesoro,elloimplicaelcierredefinitivodelpresupuestoydelbalancegeneraldelaNación.MediantelaResolución001de2018laComisiónLegaldeCuentasdelaCámaradeRepresentantespropusoalaPlenariaquenoseFenecieralacuentaGeneraldelTesoroparaelaño2017.deacuerdoconlosartículos38y47delaley42de1993“ElContralorGeneraldelaRepública,deberápresentaraconsideracióndelaCámaradeRepresentantesparasuexamenyfenecimiento,amástardarel31dejulio,lacuentageneraldelpresupuestoydeltesorocorrespondienteadichoejerciciofiscal.Estadeberáestardiscriminadaysustentada,conlasnotas,anexosycomentariosqueseandelcaso,indicandosiexistesuperávitodéficiteincluyendolaopinióndelContralorGeneralsobresurazonabilidad.Parágrafo.Sitranscurridos6mesesapartirdelafechadepresentaciónalaCámaradeRepresentantesdelacuentaaqueserefiereelpresenteartículo,estanohubieretomadoningunadecisión,seentenderáquelamismahasidoaprobada.”DadoquelapropuestaderesoluciónseaprobóenplenariadelaCámaradeRepresentantesyelmesdediciembrede2018,lamesadirectivadelaCámarasancionóladecisióndelaPlenariaatravésdelaResolución3135de2018,esdecirantesdeseismesesdepresentadoelinformedelaContraloríaGeneraldelaRepúblicahttp://www.camara.gov.co/sites/default/files/2018-12/Resolucion_MD_3135_Dic-18-2018_1.pdfhttp://www.camara.gov.co/sites/default/files/2018-12/Gaceta_996_Nov-18-208.pdf
GovernmentReviewerOpinion:Agree
IBPCommentSeagradeceelcomentiriodelrevisor.Sinembargo,habiendotratadoendistintasocasionesingresaraloslinkssugeridossinéxito,noesposibleconfirmarlaevidenciay,porlotanto,larespuestasemantieneenC.
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:Deacuerdoalartículo267delaConstituciónPolíticadeColombiaelContraloroContraloraGeneraleselegidoporelCongresoenpleno,pormayoríaabsoluta,paraunperíodoigualaldelpresidente,apartirdeunaternaenviadaporlaCorteConstitucional,elConsejodeEstado,yporlaCorteSupremadeJusticia.Apesardequeelejecutivonoparticipaenlaeleccióndeestefuncionarioofuncionaria,éstaelecciónesproductodeacuerdospolíticos,locualgeneradudassobrelaindependenciadelaentidadfiscalizadora.VerlaConstitución:http://www.corteconstitucional.gov.co/inicio/Constitucion%20politica%20de%20Colombia.pdf
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion: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:Segúnelartículo267delaConstituciónPolítica,soloelCongresodelaRepúblicapuedeadmitirlarenunciaquepresenteelContralorysuplirlaausenciadelcargo.Véasehttp://www.corteconstitucional.gov.co/inicio/Constitucion%20politica%20de%20Colombia%20-%202015.pdf
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:a.TheSAIdeterminesitsownbudget(i.e.,submitsittotheexecutive,whichacceptsitwithlittleornochange,ordirectlytothelegislature),orthebudgetoftheSAIisdeterminedbythelegislatureorjudiciary(orsomeindependentbody),andthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.
Source:Elartículo267delaConstituciónPolíticaestablecequelaContraloríaesunaentidadconautonomíaadministrativaypresupuestal.Teniendoen
cuentaque,deacuerdoalDecreto111de1996enlaLeydepresupuestosedebenincluirlaspartidasdirigidasaestaentidad,elContralordefineelpresupuestoanualquerequiereyloenvíaalMinisteriodeHaciendaparaqueloincorporealanteproyectoyproyectodelPresupuestoGeneraldelaNaciónqueserádiscutidoporellegislativo.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:LaContraloríaGeneraldelaRepúblicacomomáximaentidaddelcontrolfiscaltienelafacultadderealizarauditoríasa:órganosqueintegranlasRamasLegislativayJudicialdelPoderPúblico;órganosqueintegranelMinisterioPúblicoysusentidadesadscritas;órganosqueintegranlaorganizaciónelectoralysusentidadesadscritasovinculadas;laComisiónNacionaldeTelevisiónysusentidadesadscritasovinculadas;lascorporacionesautónomasregionalesodedesarrollosostenible;lasuniversidadesestatalesautónomasqueadministrenbienesrecursosnacionalesoquetenganorigenenlanación;elBancodelaRepúblicacuandoadministrerecursosdelaNación,ejecuteactosocumplaactividadesdegestiónfiscalyenlamedidaenquelohaga;losdemásorganismospúblicoscreadosoautorizadosporlaConstituciónconrégimendeautonomía;entidadesuorganismosqueintegranlaRamaEjecutivadelPoderPúblicotantodelsectorcentralcomodeldescentralizadoporservicios,delordennacional,conformealoprevistoenelartículo38delaLey489de1998;lasdemásentidadespúblicasyterritorialesqueadministrenbienesorecursosnacionalesoquetenganorigenenlaNación;lascorporaciones,asociacionesyfundacionesmixtascuandoquieraqueadministrenrecursosdelaNación;losparticularesquecumplanfuncionespúblicas,respectodelosbienespúblicosqueobtenganoadministrenocuandomanejenbienesorecursosdelaNación(Artículo4,Decreto267del2000).
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
123.AretheauditprocessesoftheSupremeAuditInstitution(SAI)reviewedbyanindependentagency?
GUIDELINES:Question123assesseswhetherandtowhatextenttheauditprocessesoftheSupremeAuditInstitution(SAI)aresubjecttoreviewbyanindependentagency.ThelattercouldbeapeerSAI,aninternationalorganization,anacademicinstitutionwithrelevantexpertise,oranindependentdomesticagencywithqualityassurancefunctionsintheareaoffinancialreporting.
Toanswer“a,”anindependentagencymustconductandpublishareviewoftheauditprocessesoftheSAIonanannualbasis.Answer“b”appliesifareviewwascarriedoutwithinthepastfiveyears,andpublished,butitisnotconductedannually,but.Chooseanswer“c”iftheSAIhasaninternalunitthatreviewstheauditprocessesoftheSAIonaregularbasis,butanindependentagencydoesnotconductsuchareview.Answer“d”appliesiftheauditprocessesoftheSAIarereviewedneitherbyanindependentagencynorbyaunitwithintheSAI.
Iftheansweriseither“a”or“b,”pleasespecifythenameoftheindependentagencyandwhenlastitconductedsuchareview,andprovideacopyofthepublishedreport.Iftheansweris“c,”pleasespecifythenameoftheunitwithintheSAIthatistaskedwithconductingsuchreviews.
Answer:d.No,theauditprocessesoftheSAIarereviewedneitherbyanindependentagencynorbyaunitwithintheSAI.
Source:ApesardequelaAuditoríaGeneraldelaRepúblicatienelafacultaddeevaluarelcontrolfiscalinternodelaContraloríaGeneral,estafunciónnoimplicalarevisióndelosprocesosdeauditoríaquerealizalaContraloría(VéaseelDecreto272del2000:http://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=9598)
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:LaContraloríaGeneraldelaRepúblicacuentaconunaUnidaddeApoyoTécnicoalCongreso(UATC)lacualtienelafuncióndecoordinarlasrelacionesconellegislativoypresentarinformessobrelosefectosfiscalesypresupuestalesquetienenlasdecisionesquesetomanenelCongreso.Apartirdeesto,ContraloríaasistefrecuentementealascitacionesquerequiereellegislativocomosepresentaenelinformedeGestiónalCongresoyalPresidentedelaRepública2017-2018.https://www.contraloria.gov.co/documents/20181/1136923/INFORME+GESTION+2017-2018+Y+SINTESIS+2014-2018.pdf/96bd8a92-3f9d-478e-89d9-87481b5395c4?version=1.1&previewFileIndex=
Comment:SeestáencomunicaciónconlaContraloríaparaobtenerelinforme2017-2018.Elmásrecientedeestosinformeseselde2016-2017:https://www.contraloria.gov.co/documents/20181/780624/Informe+de+Gesti%C3%B3n+2016+-+2017.pdf/3ba13792-3ed2-428f-b2b8-95991e228c55?version=1.0
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:d.Therequirementsfora“c”responseorabovearenotmet.
Source:DentrodelmarcolegalnosecontemplanmecanismosdeparticipaciónenningunadelasfasesdelPresupuestoGeneraldelaNación(https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=5306).
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:ApesardequedentrodelPresupuestoelejecutivoincorporarubrosparaatenderodestinarapoblacionesvulnerablesoconbajarepresentatividad(ejemplo:recursosparavíctimasdelconflictoarmado),estosgruposnoparticipanatravésdeningúnmecanismoconcreto.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:d.Therequirementsfora“c”responseorabovearenotmet.
Source:Noexistenmecanismosdeparticipaciónparaquelagenteseinvolucreenlaelaboracióndelpresupuestoqueseasignaaestostemas.Igualmente,nohayningunanormaquereglamenteprocesosdeparticipaciónabiertaadiferentesactoressocialesparaquesuspropuestaspuedanserincluidasdentrodelasdecisionesquetomaelejecutivo.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
128.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputinmonitoringtheimplementationoftheannualbudget?
GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Inclusiveness”and“Timeliness”andassessestheextenttowhichtheparticipationmechanism(s)usedbytheexecutivearetrulyinteractiveandinvolveatwo-wayconversationbetweencitizensandtheexecutive.
ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:https://cdn.ymaws.com/www.iap2.org/resource/resmgr/foundations_course/IAP2_P2_Spectrum_FINAL.pdf.
PleaseconsideronlyparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencydesignatedbythegovernmenttoimplementparticipationmechanisms(“theexecutive”)iscurrentlyusingtoallowthepublictoparticipateinmonitoringtheimplementationoftheannualbudget.Iftheexecutivehasdesignatedacentralcoordinatingagencytoimplementparticipationmechanismsthroughoutthenationalbudgetprocess,researchersmayconsiderthesemechanisms.Participationmechanismsusedonlybylineministriesshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbytheexecutive,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheimplementationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,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.
Theresearchermustpresentevidencetosupportselectionofa“c”response.
Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.
Answer:c.Yes,theexecutiveusesparticipationmechanismsduringthebudgetimplementationphase,buteitherthesemechanismscaptureonlysomead-hocviews,ortheexecutiveinvitesspecificindividualsorgroupsforbudgetdiscussions(participationisnot,inpractice,opentoeveryone).
Source:DurantelaimplementacióndelpresupuestonacionallosciudadanospuedenutilizarmúltiplesmecanismosdeparticipaciónconcebidosenlaLey850de2003ylaLey1575de2015comounamaneradecontrolsocialalagestiónpúblicaylaejecucióndelosrecursosatravésdelocualsegeneraninputsalaadministraciónentodossusniveles.Atravésdeestosmecanismoselejecutivorecibeloscomentariosdealgunosgruposespecíficos.
Comment:LaLey850de2003facultaalosciudadanosparaqueconformenveedurìasciudadanasconelobjetivodequerealizanelcontrolciudadanoagastosespecíficosdelpresupuestonacional.Actualmenteenelpaísexistenregistradasmasde15000veeduríasciudadanasquerealizanesalaboraendiferentescamposytemas.EstainformaciónpuedeserconstatadaenlaReddeVeedurías,enellink:www.reddeveedurias.org.Sibien,existeunaleyquepermitelacreacióndelasveedurías,noseevidenciaregistrodecómoellasaplicanenelprocesopresupuestario.
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theexecutiveusesopenparticipationmechanismsthroughwhichmembersofthepublicprovidetheirinputsonbudgetimplementation.Comments:ElMHCPdisponedemecanismosparapromoverlaveeduríaciudadanaalaejecucióndelosrecursos,comoelRallyColombia,Hackatones,seminariosdepresupuesto,entreotros.
IBPCommentResponseCiscorrect.RallyColombiaqualifiesbecauseitengagescitizensinmonitoringbudgetprojectsintheimplementationphasebyallowingcitizenstoreportontheprogressofinfrastructureprojects.Perourmethodology,itisnotnecessarythatthemechanismforQ128coverallbudgetareas.
129.Withregardtothemechanismidentifiedinquestion128,doestheexecutivetakeconcretestepstoreceiveinputfromvulnerableandunderrepresentedpartsofthepopulationontheimplementationoftheannualbudget?
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.
Answer:b.Therequirementsforan“a”responsearenotmet.
Source:Enelmismosentidodelasanteriorespreguntas,elejecutivoporiniciativapropianoimplementamecanismosdeparticipaciónciudadanaenlaimplementacióndelPresupuesto.
Comment:
PeerReviewer
Opinion:Agree
GovernmentReviewerOpinion:Agree
130.Duringtheimplementationoftheannualbudget,whichofthefollowingtopicsdoestheexecutive’sengagementwithcitizenscover?
Forthepurposeofthisquestion,keytopicsareconsideredtobe:
1.Changesinmacroeconomiccircumstances2.Deliveryofpublicservices3.Collectionofrevenue4.Implementationofsocialspending5.Changesindeficitanddebtlevels6.Implementationofpublicinvestmentprojects
GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsiderallofthemechanismscurrentlyusedbytheexecutivetopromotepublicparticipationduringtheimplementationoftheannualbudget.
Pleasenotethatwhilethepublicengagementcan/maycoverothertopics--andforthisreasontheotherquestionsassessingtheexecutive’sengagementwiththepublicduringbudgetimplementationcanbeansweredonthebasisofengagementontopicsotherthanthesixlistedabove--forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeONLYtheoneslistedabove.Iftheexecutive’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.
Notealsothatthisquestionassessesonlythecoverageofpublicengagement(i.e.,“whatissuesisthepublicinvitedtoengageon?”)andissuesrelatedtothedepthofengagementorselectivityofengagedarenotdealtwithbythisquestion.
Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.
Answer:c.Theexecutive’sengagementwithcitizenscoversatleastone(butlessthanthree)oftheabove-mentionedtopics.
Source:Noexistenmecanismosdeparticipaciónqueinvolucrendirectamentealaciudadaníaenlostemascitadosenlalista.SepuedenmencionarotrasformasdeparticipacióncontempladosenlaLeyEstatutariadeParticipación(Ley1757de2015),peroéstassonpredominantementedeiniciativaciudadanaynodelejecutivo.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentEnbasealarespuestaaQ128,ydadoelmecanismoahíreconocido,semodificaestarespuestadeDaC.
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:d.Therequirementsfora“c”responseorabovearenotmet.
Source:EnelsitiowebdelMinisteriodeHaciendasepublicalainformaciónsobreelPresupuestonacionaldemaneraquelosciudadanospuedenaccederalainformaciónsobrelosmontosaprobados.Adicionalmente,elMinisteriodisponedelPortalTransparenciaEconómicaenelqueseencuentrainformacióndetalladasobrelaejecucióndelosrecursospúblicos.Dirigirsealsiguientelink:http://www.pte.gov.co/WebsitePTE/
Comment:http://www.pte.gov.co/WebsitePTE/
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:
-Theinputs(e.g.,awrittentranscript)receivedfromthepublicand
-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:d.Therequirementsfora“c”responseorabovearenotmet.
Source:DadoqueelEjecutivonoimplementamecanismosdeparticipaciónciudadanaenlasdiferentesfasesdelPresupuestoNacional,norecibecomentariosporpartedelaciudadanía.Porestarazón,noexistendocumentosenlosqueserealiceunaretroalimentaciónalasobservacionesdelosciudadanos.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
133.Withregardtothemechanismidentifiedinquestion128,doestheexecutiveprovidethepublicwithinformationonhowcitizens’inputshavebeenusedtoassistinmonitoringtheimplementationoftheannualbudget?
GUIDELINES:
ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceivedduringtheimplementationoftheannualbudget,whichonesaretakeintoaccounttoimprovebudgetmonitoring,andhow/why.
By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.
Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:
-Theinputs(e.g.,awrittentranscript)receivedfromthepublicand
-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
-Areport(beingitdetailedornot-so-detailed)onhowpublicinputshavebeenusedornotused.
Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.
Answer:
d.Therequirementsfora“c”responseorabovearenotmet.
Source:Apesardequeexistenalgunosmecanismosdeiniciativaciudadanapararealizarelseguimiento,monitoreoycontrolalaimplementacióndelpresupuesto,enlosinformesdeejecuciónnoseencuentrainformaciónendondeseindiquecómoseusanloscomentariosqueformulanlosciudadanosenestetipodeejerciciosdeveeduría.Paraverlosinformesdirigirsea:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/EjecucionEPGN.jspx?_afrLoop=2215389368383814&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D2215389368383814%26_afrWindowMode%3D0%26_adf.ctrl-state%3D15dinmptab_179
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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:b.Therequirementsforan“a”responsearenotmet.
Source:ElMinisteriodeHaciendanoestableceguíasolineamientosenlosqueseincluyalamaneracomoseimplementalaparticipaciónciudadanaenlaelaboracióndelapropuestadepresupuestodelejecutivo.Soloseencuentrandisponiblesguíasyformatosparalaelaboracióndelpresupuestodecadaunadelasentidadesqueseincluyendentrodelapropuesta.http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=15dinmptab_361&_afrLoop=2217435751667710#!
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?
GUIDELINES
Whilequestions125–135focusonlyonparticipationmechanismsthattheMinistryofFinance,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.
Theresearchermustpresentevidencetosupportselectionofa“c”response.
Examplesofmechanismsthatmightqualifyasa“c”responseincludehotlines,Facebookannouncements,andone-offmeetingswithNGOsinwhichthereisapublicrecord.
Answer:d.Therequirementsfora“c”responseorabovearenotmet.
Source:Apesardequeenelprocesopresupuestarioserealizandebatesenlosquesedialogayanalizaelpresupuestoconinvitadosdelaacademiaysectoreseconómicosygremiales,éstosescenariosnoseencuentrandentrodelEstatutoOrgánicodePresupuestoynosonconsideradoscomomecanismosdeparticipaciónyaquesolamentesediscutenalgunosconceptosqueeventualmentepuedensertomadosencuenta.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,atleastonelineministryusesopenparticipationmechanismsthroughwhichmembersofthepublicprovidetheirinputsonthebudget.Comments:ElMinisteriodeAmbienteyDesarrolloSostenibleyelMinisteriodelInteriorcuentanconmecanismosdeparticipaciónpúblicacomoconsultasprevias.
IBPCommentAfterinternaldiscussions,IBPdecidedthattheRallyColombiaappliesonlytoQ128,andtheHackathonandIgualDatadonotcountasparticipationmechanismssincetheybothengagecitizensprimarilywithdata,notbudgets.Hence,answerDapplies.
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:c.Yes,publichearingsareheld.Notestimonyfromthepublicisprovidedduringthepublichearings,andtherearenoothermechanismsthroughwhichpubliccontributionsarereceived,butthelegislatureinvitesspecificindividualsorgroupstotestifyorprovideinput(participationisnot,inpractice,opentoeveryone).
Source:EnlosdebatesquerealizaelCongresodelaRepúblicaalrededordelPresupuestoNacional,seinvitanexpertosacadémicoseinstitucionescomoFedesarrolloquienespresentansuscomentariosalPresupuesto.Además,serealizanalgunasaudienciasypanelesdediscusióndondelaparticipaciónesrestringidaaalgunosgruposyespecíficos.Porejemplo,véase:https://www.fedesarrollo.org.co/sites/default/files/enlosmediosimpreso/rcnradiocom22noviembre2018.pdf
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
137.Duringthelegislativedeliberationsontheannualbudget(pre-budgetorapprovalstages),whichofthefollowingkeytopicsdoesthelegislature’s(orrelevantlegislativebudgetcommittee)engagementwithcitizenscover?
Forthepurposeofthisquestion,keytopicsareconsideredtobe:
1.Macroeconomicissues2.Revenueforecasts,policies,andadministration3.Socialspendingpolicies4.Deficitanddebtlevels5.Publicinvestmentprojects6.Publicservices
GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Timeliness”.Pleaseconsidertherangeofmechanismscurrentlyusedbythelegislaturetopromotepublicparticipationduringlegislativedeliberationsontheannualbudget.
Pleasenotethatwhilethepublicengagementcan/maycoverothertopics,forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeonlytheoneslistedabove.Ifthelegislature’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.
Notealsothatthisquestionassessesonlythecoverageofpublicengagement(i.e.,“whatissuesisthepublicinvitedtoengageon?”)andissuesrelatedtothedepthofengagementorselectivityofengagedarenotdealtwithbythisquestion.
Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.
Answer:d.Therequirementsfora“c”responseorabovearenotmet.
Source:ApesardequelaspersonaspuedenasistiralosdebatesquerealizaelCongresoalrededordelPresupuestoNacional,lasopinionesdelosciudadanosnosontomadasencuentayaquenopuedenintervenirniserescuchadosenlassesiones.Deigualmanera,noexistenmecanismosdeparticipaciónciudadanaquepermitainvolucraralciudadanoenelanálisisqueserealizasobreelpresupuestogeneral.Poresto,noserealizaunprocesoderetroalimentaciónconloscomentariosdelosciudadanos.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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
-Areport(beingitdetailedornot-so-detailed)onhowpublicinputshavebeenusedornotused.
Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.
Answer:d.Therequirementsfora“c”responseorabovearenotmet.
Source:Talycomoseexplicóenlapreguntaanterior,enelprocesodeaprobacióndelpresupuestoporpartedellegislativonoseestablecenmecanismosdeparticipaciónciudadanaporloquenoserealizaunprocesoderetroalimentaciónylasopinionesdelosciudadanosnosontomadasenconsideración.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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.
Answer:d.Therequirementsfora“c”responseorabovearenotmet.
Source:SibienenlaciudadaníapuedeasistiralapresentacióndelinformesobrelasfinanzaspúblicasdelpaísenelCongreso,nopuederealizarcomentariosenelmarcodeestassesiones.CabedestacarquelaContraloríapromueveladeliberaciónpúblicasobreestosinformesenotrosespaciosaunqueestosnosonporiniciativadellegislativo.Véaseporejemplo:https://www.contraloria.gov.co/web/participacion-ciudadana/estrategias-de-control-fiscal-participativo
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
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).
Answer:a.Yes,theSAImaintainsformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeinitsauditprogram.
Source:Comosemencionóenlapreguntaanterior,laContraloríaGeneraldelaRepúblicahageneradomúltiplesestrategiasymecanismosdeparticipaciónciudadanaatravésdeloscualeslaspersonasyorganizacionessocialespuedencontribuirenelcontrolyvigilanciadelagestiónpública.ParaestosehaceénfasisenlosdiferentestiposdecapacitacionesqueofrecelaContraloría.Paramayorinformaciónver:https://www.contraloria.gov.co/web/participacion-ciudadana/estrategias-de-control-fiscal-participativo.
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree
IBPCommentLapáginadelaContraloríacontienetambiénestelink:https://www.contraloria.gov.co/documents/20181/452176/plegable-denuncias.pdf/19c7f9fe-53ae-4abb-9c48-619b3d19dff7?version=1.1
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
-Areport(beingitdetailedornot-so-detailed)onhowpublicinputshavebeenusedornotused.
Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetorifmaintainformalmechanismsthroughwhichthepubliccansuggestsissues/topicstoincludeintheSAI’sauditprogram.
Answer:d.Therequirementsfora“c”responseorabovearenotmet.
Source:Noexisteevidenciasobrelaretroalimentaciónqueserealizaalosciudadanosentornoasuscomentariosyobservaciones.
Comment:
PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theSAIprovidesawrittenrecordwhichincludesboththelistofinputsreceivedandasummaryofthehowtheinputswereusedtodetermineitsauditprogram.Comments:ElplandeEstrategiadeParticipaciónCiudadanaporMedioselectrónicosestablecelosmecanismosdeparticipacióndelaciudadaníaenlosprocesosdecontrolfiscal,asícomolosmodelosderetroalimentaciónyseguimientoalasdenunciasyobservacionesdelosciudadanos,eldocumentopuedeconsultarseenelsiguientevínculo:https://www.contraloria.gov.co/documents/487635/636505/Estrategia_participacion_ciudadana_medios_electronicos_2015-2018.pdf/0eff5407-2063-44e2-bd7b-12181c198684Adicionalaellopresentauninformedegestióndelaparticipaciónenmedioselectrónicosperosuconsultanoestádisponiblealmomentodeestaevaluaciónparaidentificarelniveldedetalle.
GovernmentReviewerOpinion:Agree
IBPCommentLareferenciaprovistaporelrevisornomuestracómolosinsumosdelpúblicohansidousadosporlaEFS,sinoqueesunaguíadecomoelpublicopodríainvolucrarseconlaEFS.Nosehaencontradoevidenciaparamodificarlarespeustaaestapregunta.
142.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations(asrespondents,witnesses,etc.)?
GUIDELINES:Thisquestionmirrorsquestion140,butinsteadofcoveringpublicassistanceinformulatingtheSAI’sauditprogram,itfocusesonwhethertheSupremeAuditInstitutionhasestablishedmechanismsthroughwhichthepubliccanparticipateinauditinvestigations.Inadditiontoseekingpublicinputtodetermineitsauditagenda,theSAImaywishtoprovideformalopportunitiesforthepublicandcivilsocietyorganizationstoparticipateintheactualauditinvestigations,aswitnessesorrespondents.
Answer:a.Yes,SAImaintainsformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations.
Source:Ademásdelasdiferentesestrategiasdecontrolfiscalmencionadasanteriormente,laContraloríahaimplementadounObservatoriodeControlFiscalParticipativoatravésdelcualseimpulsauncanaldeparticipaciónciudadanaenelquesefacilitaquelaspersonaspresentensusobservacionessobrelosprocesosauditoresendiferenteszonasdelpaís.Paraverlasestrategiasdirigirsea:https://www.contraloria.gov.co/web/participacion-ciudadana/estrategias-de-control-fiscal-participativoParaverinformaciónsobreelobservatoriodirigirsealsiguientelink:https://www.contraloria.gov.co/web/participacion-ciudadana/observatorio-de-control-fiscal-participativo
Comment:
PeerReviewerOpinion:Agree
GovernmentReviewerOpinion:Agree