Open Budget Survey 2015 Dominican Republic · Open Budget Survey 2015 Dominican Republic Section 1. Public Availability of Budget Docs. “Section One: The Availability of Budget

Open Budget Survey 2015

Dominican Republic

Section 1. Public Availability of Budget Docs. “Section One: The Availability of BudgetDocuments” contains a series of four tables that allow the researcher to examineand map the public availability and dissemination of its country’s key budgetdocuments (i.e., Pre-Budget Statement, Executive’s Budget Proposal (EBP) andSupporting EBP Documents, Citizens Budget, Enacted Budget, In-Year Reports, Mid-Year Review, Year-End Report, and Audit Report), as well as any national lawsregulating budget processes and financial management. Once filled in, these tableswill serve as a foundation for the completion of the rest of the questionnaire, asresearchers will reference the specific documents cited in the tables to answer thequestions contained in Sections 2-5 of the questionnaire.

Table 1. Key Budget Documents

Dominican Republic

BUDGET DOCUMENT Full TitleFiscal Year the Budget Document Refers to

Date of Publication

Pre-Budget StatementProduced but NotAvailable to the Public

n/a n/a

Executive's Budget Proposal (EBP)

Proyecto de Ley dePresupuesto Generaldel Estado 2014

2014 2 octubre de 2013

Supporting EBP Document

Anexo 1 - Informaciónsobre los Ingresos



Anexo 2 - Informaciónsobre los Gastos

2014 3-octubre de 2013


Anexo 3 - GastosTributarios


Enacted BudgetLey de PresupuestoGeneral del Estado2014

2014 21 noviembre de 2013

Citizens Budget (for EBP or Enacted Budget)

PresupuestoCiudadano 2014versión preliminar

2014 02 febrero de 2014

In-Year ReportInforme de EjecuciónPresupuestaria Enero-Marzo 2013

2013 16 julio de 2013

Additional in-year report

Informe de EjecuciónPresupuestaria Enero-Junio 2013

2013 02 agosto de 2013

Additional in-year report

Informe de EjecuciónPresupuestaria Julio-Septiembre 2013

2013 06 noviembre de 2013

Mid-Year Review Not produced n/a n/a

Year-End Report

Informe de EjecuciónPresupuestaria delGobierno Central Enero- Diciembre 2013

2013 11 junio de 2014

Audit Report

Informe al CongresoNacional Análisis yEvaluación de laEjecuciónPresupuestaria y laRendición de CuentasGenerales del EstadoAño Fiscal 2013

2013 25 abril de 2014

Sources: "1. Regarding the budget, the Dominican Republic is governed by the Organic Law of Budget for the Public SectorNo. 423-06, which defines the Dominican Budgetary System as the set of principles, standards, bodies and processes thatgovern and are used in the stages of the budget cycle and established that the budget is related to the National System ofPlanning and Public Investment, defining the following stages of the budget cycle: formulation, discussion and approval,execution, follow-up and evaluation. 2. Likewise, the Constitution of the Dominican Republic defines the roles of the Executive,

the Legislature and the Accounting Chamber in the process of formulation, discussion, and enactment, follow-up andevaluation of the General State Budget, establishing in Article 233 that it is the responsibility of the Executive to prepare theGeneral State Budget law proposal, which includes probable revenue, proposed expenditure and required financing, ensuringthat public indebtedness be compatible to the government's payment capacity. 3. The Directorate General for the Budget(Dirección General de Presupuesto - DIGEPRES) has started a process to prepare a Citizens Budget, the preliminary versionhas been posted online in the website of the DIGEPRES early February 2014." 1. En materia presupuestaria la RepúblicaDominicana se rige por la Ley Orgánica de Presupuesto para el Sector Público No. 423-06, la cual define el SistemaPresupuestario Dominicano como el conjunto de principios, normas, órganos y procesos que rigen y son utilizados en lasetapas del ciclo presupuestario y establece que el mismo está relacionado con el Sistema Nacional de Planificación eInversión Pública, definiendo las siguientes fases del ciclo presupuestario comprende las siguientes etapas: formulación,discusión y aprobación, ejecución, seguimiento y evaluación. 2. De igual manera la Constitución de la República Dominicana,define los roles del Poder Ejecutivo, Poder Legislativo y la Cámara de Cuentas en el proceso de formulación, discusión yaprobación, ejecución, seguimiento y evaluación del Presupuesto General del Estado, estableciendo en su Artículo 233 quecorresponde al Poder Ejecutivo la elaboración del proyecto de Ley de Presupuesto General del Estado, el cual contempla losingresos probables, los gastos propuestos y el financiamiento requerido, realizado en un marco de sostenibilidad fiscal,asegurando que el endeudamiento público sea compatible con la capacidad de pago del Estado. 3. La Dirección General dePresupuesto (DIGEPRES) ha iniciado un proceso de elaboración de un Presupuesto Ciudadano, la versión preliminar ha sidopuesta en linea en la página web de la DIGEPRES desde principio de febrero de 2014.

GOVERNMENT REVIEWER

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

PEER REVIEWER


Table 2a. Details about Availability

Dominican Republic

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

Pre-BudgetStatement

Executive’s BudgetProposal

Enacted Budget Citizens Budget

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the acceptedtimeframe?

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

n/a

http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf

http://www.digepres.com:1515/wp-content/uploads/2014/02/LEY-PRESUPUESTO-GENERAL-DEL-ESTADO-2014-CONGRESO-NACIONAL.pdf

http://www.digepres.com:1515/wp-content/uploads/2014/02/PRESUPUESTO-CUIDADANO2014_FINAL.pdf

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

NoN/A

Sources: The citizens budget has been published in a preliminary version as from February 2014. El presupuesto ciudadanosolo ha sido comenzado a publicarse de manera preliminar en febrero 2014.

GOVERNMENT REVIEWER

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

Comments: "The Budget Proposal for the Executive include a citizens version, but it is for the 2015 budget year. Regardingthe Enacted Budget, the Citizens Budget for budget year 2014 the Citizens Budget was published for the first time, so as fromthis year there has been a citizens version. " La Propuesta del Presupuesto para el Ejecutivo si tiene una versión para elciudadano, pero para el ejercicio presupuestario 2015. En cuanto al Presupuestio aprobado, para el ejercicio presupuestario2014 se publicó por primera vez el Presupuesto Ciudadano, por lo que a partir de este año hubo una versión para elciudadano.

PEER REVIEWER


Comments: "Even the citizen budget was produced, we think still having a high level language and is not accessible toeverybody. The document produced must be tested making workshops with the population in order to ensure that all peoplecan understand the government planning. The citizens budget was not produced at the same time of the general budget. Thebudget was submitted in October and the citizens budget in February. " Even the citizen budget was produced, we think stillhaving a high level language and is not accessible to everybody. The document produced must be tested making workshopswith the population in order to ensure that all people can understand the government planning. The citizens budget was notproduced at the same time of the general budget. The budget was submitted in october and the citizens budget in february.




Table 2b. Details about Availability

Dominican Republic

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

In-Year ReportMid-YearReview

Year-End Report Audit Report

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the acceptedtimeframe?

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

http://www.digepres.com:1515/wp-content/uploads/2013/10/6-Anexo-4.pdfhttp://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdfhttp://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-Ejecucion-

n/a

http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf

http://camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-颞〩scal-2013?download=1127:informe-al-congreso-nacional-

http://www.digepres.com:1515/wp-content/uploads/2013/10/6-Anexo-4.pdf

http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf

http://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-Ejecucion-Presupuestaria-Julio-Septiembre-2013.pdf


http://camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-fiscal-2013?download=1127:informe-al-congreso-nacional-ano-fiscal-2013

Presupuestaria-Julio-Septiembre-2013.pdf

ano-颞〩scal-2013

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

Sources: Despite the government publishes a six-monthly report, it is an accumulation of two quarter reports and it is notconsidered the same as a Mid-Year report. A pesar de que el gobierno publica un informe semestral, el mismo es unaacumulación de los informes de dos trimestres y no se considera que el mismo es un Informe de Mitad de Año

GOVERNMENT REVIEWER


PEER REVIEWER


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

Dominican Republic

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

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

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

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

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

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

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

67. At least two months, but less than three months, in advance of the budget year, and in advance of the budget beingapproved by the legislature

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

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

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


http://camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-fiscal-2013?download=1127:informe-al-congreso-nacional-ano-fiscal-2013

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

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

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

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

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

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

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

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

0. Does not release to the public

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

100. Six weeks or less after the mid-point

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

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

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

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

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

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

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

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

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

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

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

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

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

Sources: Regarding the Pre-Budget Statement, the government prepares it only for internal used and is not publicly available.En relación al Documento Preliminar (Pre-Budget Statement), el gobierno lo produce únicamente para uso interno y no estádisponible al público.

GOVERNMENT REVIEWER


PEER REVIEWER


Table 4. General Questions

Dominican Republic

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

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

Yes

No

Dirección General dePresupuestohttp://www.digepres.com/ Ingresos:http://www.digepres.com:1515/?page_id=863Gastos:http://www.digepres.com:1515/?page_id=865Balance:http://www.digepres.com:1515/?page_id=867

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

Yes

No

Ley Orgánica dePresupuesto para elSector Público No. 423-06http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf

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

Yes

No

Ley 200-04 - Sobre libreacceso a la InformaciónPúblicahttp://www.digepres.com:1515/wp-content/uploads/2013/05/2.8.1.1.4-LEY-200-04-SOBRE-EL-LIBRE-ACCESO-A-LA-INFORMACION-PUBLICA.pdf

Sources: The Dominican Republic boasts Law 200-04 - Regarding Free Access to Public Information, which states in article 1:Every person has the right to request and receive complete, true, accurate and prompt information, from any body of theDominican government. This law obliges public institutions to have information access offices, which occurs in the case of theDIGEPRES, being the channel through which citizens can request informaiton on aspects of their interest. En RepúblicaDominicana existe la Ley 200-04 - Sobre libre acceso a la Información Pública, la cual establece en su artículo 1 que: Todapersona tiene derecho a solicitar y a recibir información completa, veraz, adecuada y oportuna, de cualquier órgano delEstado Dominicano. Esta ley obliga a las instituciones públicas a tener oficinas de de acceso a la información, lo cual ocurre enel caso de la DIGEPRES, siendo el canal por medio del cual los ciudadanos pueden solicitar las informaciones sobre aspectosque tengan interés.

http://www.digepres.com:1515/?page_id=863



http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf

http://www.digepres.com:1515/wp-content/uploads/2013/05/2.8.1.1.4-LEY-200-04-SOBRE-EL-LIBRE-ACCESO-A-LA-INFORMACION-PUBLICA.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: "Additional we have: a) ""Citizens website"": http://www.portaldelciudadano.gov.do/?page_id=179 and b) the lawfor internal control: http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes.html?download=192:ley-no10-07-de-fecha-8-de-enero-del-ano-2007-que-instituye-el-sistema-nacional-de-control-interno-y-de-la-contraloria-general-de-la-republica" Additional we have: a) "El portal del ciudadano": http://www.portaldelciudadano.gov.do/?page_id=179 and b) the law for internal control:http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes.html?download=192:ley-no10-07-de-fecha-8-de-enero-del-ano-2007-que-instituye-el-sistema-nacional-de-control-interno-y-de-la-contraloria-general-de-la-republica

Section 2. Comprehensiveness of the Executive's Budget Proposal

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

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

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

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

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

E. Not applicable/other (please comment).

Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Clasificación Institucional Según Objeto del Gasto -Página 90 y 91

Comments: The Executive's Budget Proposal presents all expenditure classified by administrative unit, indicating theministries and governmental entities responsible for spending the funds.

GOVERNMENT REVIEWER


http://www.portaldelciudadano.gov.do/?page_id=179

http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes.html?download=192:ley-no10-07-de-fecha-8-de-enero-del-ano-2007-que-instituye-el-sistema-nacional-de-control-interno-y-de-la-contraloria-general-de-la-republica


http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes.html?download=192:ley-no10-07-de-fecha-8-de-enero-del-ano-2007-que-instituye-el-sistema-nacional-de-control-interno-y-de-la-contraloria-general-de-la-republica


PEER REVIEWER


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

A. Yes, expenditures are presented by functional classification.

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

C. Not applicable/other (please comment).

Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Clasificación Económica del Gasto Según Funciones -Página 92 y 93

Comments: The Executive's Budget Proposal classifies all expenditure by function. The classification includes nineexpenditure categories, including general services, economic services, social services, environmental protection and publicdebt interests.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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



Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Clasificación Económica del Gasto Según Funciones -Página 92 y 93.

Comments: Yes, the Executive's Budget Proposal presents a classification by function compatible to the internationalstandards established in the Government Classification of Functions (Clasificación de las Funciones del Gobierno - COFOG).

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: We have a new classification manual (approved in 2013) that presents detailed levels (four levels). But in thegeneral budget shows until second level. For example education (function 4.1 ) have a detail for 4.1.1 (initial education), 4.1.2(media education), etc.. But in the general budget we just have details until second level (4.1 education).

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

A. Yes, expenditures are presented by economic classification.

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Clasificación Económica del Gasto - Página 87 a la 89.

Comments: The Executive's Budget Proposal presents all expenditure by economic classification. This classification includesthree major categories: Current expenditure (consumption, social security benefits, current transfers, interests); capitalexpenditure (constructions in process, fixed assets, valuables, non produced assets, capital transfers). Each of thesecategories have subcategories that describe them.

GOVERNMENT REVIEWER




PEER REVIEWER


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

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

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Clasificación Económica del Gasto - Página 87 a la 89.Manual de Estadísticas Financieras del Gobierno Appendix 4: Classificationshttp://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf Página 179

Comments: Yes, the Executive's Budget Proposal presents expenditure for the budget year and this classification iscompatible with the international standards established in the Government Financial Statistics Manual prepared by the IMF.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


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

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

D. No, expenditures are not presented by program.


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Distribución Institucional del Gasto. DistribuciónInstitucional del Gasto por Estructura Programática y Fuente de Fin. Páginas 163 hasta 561

Comments: The Executive's Budget Proposal presents all expenditure at program level in detail, with the expenditure of eachpublic institution disaggregated by programs.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

Score: 0

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-



content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Plan Nacional Plurianual del Sector Público 2013–2016(Actualización 2014) http://economia.gob.do/mepyd/wp-content/uploads/archivos/libros/pnpsp-2013-2016-actualizacion-2014.pdf

Comments: The Executive’s Budget Proposal does not present estimated expenditure for a multi-annual period by programfor any of he three expenditure classifications. However, the Dominican Government has published the National Multi-annualPlan of the Public Sector 2013-2016 (2014 Update), in which, starting in 2012 as basis, projects up to 2016 the main executionsthe Dominican government will develop, establishing units of measure that specify the amount of interventions that shall beconducted in each case, but the estimated expenditure for that multi-annual period are not established in budgetary terms.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Plan Nacional Plurianual del Sector Público 2013–2016(Actualización 2014) http://economia.gob.do/mepyd/wp-content/uploads/archivos/libros/pnpsp-2013-2016-actualizacion-2014.pdf

Comments: The Executive’s Budget Proposal does not present estimated expenditure for a multi-annual period by program.However, the Results-Oriented Budget of Pilot Institutions, Annex Budget of the Budget Proposal 2014, present some multi-annual programs in the Ministries of Health, Public Health, Labor and Agriculture in the Section Expected Results and Goals.

GOVERNMENT REVIEWER



http://economia.gob.do/mepyd/wp-content/uploads/archivos/libros/pnpsp-2013-2016-actualizacion-2014.pdf



PEER REVIEWER


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

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

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

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

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Clasificación Económica del Ingreso Página 63

Comments: The Executive's Budget Proposal identifies sources of tax revenue. Revenue is classified in three categories:Current revenue, including tax and non tax; capital revenue; and financing sources. Tax revenue are comprised of income tax,property tax, tax on gods and services, tax on foreign trade and environmental taxes.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


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

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Clasificación Económica del Ingreso Página 63

Comments: Yes, the Executive's Budget Proposal presents different individual sources or non tax revenue for the budgetyear.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

C. Not applicable/other (please

Dominican Republic

B.

Score: 0


Comments: The Executive’s Budget Proposal does not present estimated expenditure for a multi-annual period by category(as tax and non tax). However, the Dominican Government has published the National Multi-annual Plan of the Public Sector




2013-2016 (2014 Update), in which, starting in 2012 as basis, projects up to 2016 the main executions the Dominicangovernment will develop, establishing units of measure that specify the amount of interventions that shall be conducted ineach case, but the estimated expenditure for that multi-annual period are not established in budgetary terms.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

Score: 0


Comments: The Executive’s Budget Proposal does not present estimated individual sources of revenue for a multi-annualperiod. However, the Dominican Government has published the National Multi-annual Plan of the Public Sector 2013–2016(2014 Update), in which, starting in 2012 as basis, projects up to 2016 the main executions the Dominican government willdevelop, establishing units of measure that specify the amount of interventions that shall be conducted in each case, but theestimated expenditures for that multi-annual period are not established in budgetary terms.

GOVERNMENT REVIEWER


PEER REVIEWER




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

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

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

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

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


Dominican Republic

B.

Score: 67

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf

Comments: The Executive's Budget Proposal presents interests payable and the net financing necessary for 2014 in RD$ andUSD, but the debt balance for 2014 is not included.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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


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

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

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


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Política de Financiamiento 2014 Página 27

Comments: The Executive's Budget Proposal presents whether the debt is domestic or external, but the debt amortizationprofile or interest rates are not shown in debt instruments.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


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


Dominican Republic

B.

Score: 67


Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Informe Explicativo, Proyecciones Macroeconómicas2014-2017, Página 16 Plan Nacional Plurianual del Sector Público 2013–2016 http://economia.gob.do/mepyd/wp-content/uploads/archivos/libros/pnpsp-2013-2016-diciembre-14-2013.pdf Marco macroeconómico y fiscal 2013-2016, Página15-23

Comments: "The General State Budget Proposal 2014 has a section that addresses Macroeconomic Projections 2014-2017and includes aspects related to: Real GDP, Real GDP Growth, Nominal GDP Growth, Inflation Goal, Inflation Average, GDPDeflator Growth, Exchange Rate, Variation Rate, etc. Article 23, page 39 and a paragraph of article 24 page 41 of the BudgetProposal 2014 expressly mentions that the programs and projects established in the Multi-annual National Plan for the PublicSector be approved. Likewise, the Multi-annual National Plan for the Public Sector 2013-2016 analyses the Macroeconomicand Fiscal Framework for the 2013-2016 period that ""shows the macroeconomic projections that establish the multi-annualmacro financial environment that encompasses priority projects and programs for the development of the DominicanRepublic."

GOVERNMENT REVIEWER

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

Suggested Answer: a.

Comments: We do not agree with the rating because additional information is included such as: oil price, gold price, GDPdeflator, exchange rate and international economic context.

PEER REVIEWER


RESEARCHER'S RESPONSE

The answer is still B, because in fact there is a level of details that includes: Real GDP, Real GDP Growth, Nominal GDP,Inflation Goal, Inflation Average, GDP Deflator Growth, Exchange Rate, Variation Rate, Oil Price, Gold Price, GDP Deflator,Exchange Rate and International Economic Context, it does no include average inflation rate and inflation rate in December.

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

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

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


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



http://economia.gob.do/mepyd/wp-content/uploads/archivos/libros/pnpsp-2013-2016-diciembre-14-2013.pdf

Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Informe Explicativo, Proyecciones Macroeconómicas2014-2017, Página 16

Comments: The Executive's Budget Proposal only presents average inflation rate and inflation rate in December. It is notcomprehensive information, therefore it is considered partial information.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

B. Yes, estimates that show how all new policy proposals affect expenditures are presented, but a narrative discussion is notincluded.

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

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Política de Gastos 2014, Página 21

Comments: Yes, the General State Budget Proposal 2014, on page 21, includes an analysis in which, among otherconsiderations, it is stated that "the distribution of public expenditure by destination sectors during 2014 shall allow a betteraccuracy in the identification of the areas and programs on which the budget shall be executed, thanks to a greaterdisaggregation in expenditure budget classifications."



GOVERNMENT REVIEWER


PEER REVIEWER


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

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

B. Yes, estimates that show how all new policy proposals affect revenues are presented, but a narrative discussion is notincluded.

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

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Política de Ingresos 2014, Página 17 a la 19.

Comments: The General State Budget Proposal 2014, on page 21, includes an analysis of the Revenue Policy 2014, whichdetails the fiscal policy of the government and how it will affect revenue for 2014.

GOVERNMENT REVIEWER


PEER REVIEWER


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


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

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

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

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


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Política de Gastos 2014, Página 15

Comments: The Executive’s Budget Proposal presents estimated expenditure for 2013 (BY-1) and 2014 by economicclassification.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

Score: 0




content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Política de Gastos 2014, Página 21

Comments: The Executive’s Budget Proposal or its supporting documents do not include the expenditure of the individualprograms for the year previous to the budget year (BY-1).

GOVERNMENT REVIEWER


Comments: The information on expenditure for individual programs for previous years, current years and budgeted years,are only included in the annexes of the Executive's Proposal corresponding to 2015.

PEER REVIEWER


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

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

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


Dominican Republic

B.

Score: 0

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Proyecto de Ley de Presupuesto General del Estado2013 http://www.digepres.com:1515/wp-content/uploads/2013/07/Presupuesto-Formulado-2013.pdf Proyecto de Ley dePresupuesto General del Estado 2012 http://www.digepres.com:1515/wp-content/uploads/2013/07/Presupuesto-Formulado-2012.pdf Informe de Ejecución Presupuestaria del Gobierno Central Enero - Junio 2013 http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf Balance Presupuestario Página 11 Informe de EjecuciónPresupuestaria del Gobierno Central Enero - Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Gastos del Gobierno Central,Clasificación Económica, 2012-2013 Página 31

Comments: "The Executive's Budget Proposal 2014 does not include the updates of expenditure estimates of the year beforethe fiscal year (BY-1) of the original enacted levels to reflect current expenditure unlike the Executive's Budget Proposals for2012 and 2013, where updates of expenditure estimates of the year before the fiscal year were included. The CentralGovernment's Budget Execution Report January-June 2013 and the Central Government's Budget Execution Report January -December 2013, present comparisons between programmed and executed expenditure. However, the report was submittedat the same time as the budget proposal, therefore it is not considered an execution report."



http://www.digepres.com:1515/wp-content/uploads/2013/07/Presupuesto-Formulado-2013.pdf

http://www.digepres.com:1515/wp-content/uploads/2013/07/Presupuesto-Formulado-2012.pdf



GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

Score: 0


Comments: Neither the Executive’s Budget Proposal 2014 nor its supporting documents include the estimates of expenditurefor more than a year before the budget year by any of the three classifications of expenditure.

GOVERNMENT REVIEWER


PEER REVIEWER


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


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

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

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

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

E. Not applicable/other (please

Dominican Republic

D.

Score: 0


Comments: Nor the Executive’s Budget Proposal 2014 or its supporting documents include the expenditure of individualprograms for more than a year before the budget year.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

C. Before BY-3.

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


Dominican Republic

D.

Score: 0




GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Página 19

Comments: The Executive's Budget Proposal 2014 includes revenue estimated by economic classification for BY-1.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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



Dominican Republic

B.

Score: 67


Comments: The Executive's Budget Proposal presents most individual sources of revenue for the year before the budget year(BY-1).

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


Dominican Republic

A.

Score: 100


Comments: The Executive’s Budget Proposal includes updated original estimates of revenue for 2013.

GOVERNMENT REVIEWER


PEER REVIEWER




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

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

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


Dominican Republic

A.

Score: 100


Comments: The Executive’s Budget Proposal presents estimates of revenue by category for more than a year before thebudget year.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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



Dominican Republic

B.

Score: 67


Comments: The Executive's Budget Proposal presents most individual sources of revenue for the year before the budget year(BY-1).

GOVERNMENT REVIEWER


PEER REVIEWER


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



C. Before BY-3.

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


Dominican Republic

A.

Score: 100


Comments: The General State Budget Proposal 2014 presents real information on revenue for two years before the budgetyear (BY-2).

GOVERNMENT REVIEWER


PEER REVIEWER




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

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

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


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


Dominican Republic

D.

Score: 0


Comments: Nor the General State Budget Proposal 2014 or its supporting documents present information on thegovernment's debt.

GOVERNMENT REVIEWER


PEER REVIEWER


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




C. Before BY-3.

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


Dominican Republic

D.

Score: 0


Comments: Nor the General State Budget Proposal 2014 or its supporting documents present real information on thegovernment's debt in the budget.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic


C.

Score: 33


Comments: "The General State Budget Proposal 2014, on page 34, presents a list of Specific sources not included in theGeneral Source of the Treasury. These sources have been created by law. It is a matrix of the laws and amounts that does notinclude a narrative explanation. However, it is not considered an extra-budgetary fund, but it can be considered pre-allocatedrevenue."

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Cuadro No. 10 Página 49

Comments: The Executive’s Budget Proposal presents the central government's expenditure in a consolidated basis for 2014.

GOVERNMENT REVIEWER


PEER REVIEWER




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

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

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

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

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


Dominican Republic

B.

Score: 67

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Transferencias a Instituciones según Fuentes deFinanciamiento Página 98

Comments: The General State Budget Proposal 2014 presents estimates on transfers that are made from the CentralGovernment to Decentralized Institutions as is the case of municipalities (ayuntamientos), however, there is no narrativeexplanation.

GOVERNMENT REVIEWER


Comments: The uses of the transfers received from the Central Government from local governments and public companiesare determined by their own laws. In the case of local governments, the law indicates the percentages allocated to employeeremunerations, public investment, maintenance and gender expenditure. In general terms, current and capital expenditureare identified.

PEER REVIEWER


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

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


different groups of citizens.

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

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

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


Dominican Republic

C.

Score: 33


Comments: The Executive's Budget Proposal presents as an illustrative sample the Ministry of Women, with its mission, itsvision and the distribution of expenditure by programmatic structure and financing source.

GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: d.

Comments: The approved budget for 2014 there is no sign that illustrates the impact of finance on policies in the differentpopulation groups or 2014 or for years.


The answer does not change since as it has been mentioned, the Executive's Budget Proposal (page 460) includes anillustrative sample of the Ministry of Women, which partially shows the impact of finances on the gender policies of theDominican government. Therefore we select rating C.

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

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

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

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


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


Dominican Republic

B.

Score: 67

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Transferencias a Instituciones según Fuentes deFinanciamiento 97 hasta 103 Clasificación Económica del Gasto Páginas 23;89

Comments: The General State Budget Proposal 2014 presents the amounts of the estimated transfers for all publicinstitutions, including government companies. Example: Dominican Corporation of Government Electrical Companies

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

C.

Score: 33




GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: c.

Comments: "Information related to quasi-fiscal activities is presented, but other central information is not included. Article 21clearly speaks of the quasi-fiscal deficit of the Central Bank. The article proposes to make a transfer of 0.7 of GDP for therecap of the Central Bank and refers to the Law 167-07, which is modified by this article."


The answer is changed to C, since there is information related to quasi-fiscal activities, but no other central information isincluded. Since the General State Budget Proposal 2014, in its Article 21 refers to Article 6 of Law No. 167-07 which establishesa general framework but does no provide essential information for 2014 including statement of purpose or policy logic forquasi-fiscal activities future beneficiaries.

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

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

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

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

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


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Distribución Institucional del Gasto por EstructuraProgramática y Fuente de Fin Página 557

Comments: The General State Budget Proposal 2014 presents real information on revenue for two years before the budgetyear (BY-2). The reference to financial assets includes only their distribution by programmatic structure, by financing source,by management of public debt.

GOVERNMENT REVIEWER



PEER REVIEWER


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

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

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

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

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


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Clasificación Económica del Gasto 2014 Página 23

Comments: The General State Budget Proposal 2014, in a matrix of Economic Classification of Expenditure 2014, presentsinformation on the acquisition of machinery, furniture and equipment, but it excludes essential elements or some nonfinancial assets.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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


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


Dominican Republic

D.

Score: 0


Comments: The General State Budget Proposal 2014 does not provide estimates on expenditure arrears for the budget year.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

Score: 0




content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf

Comments: The General State Budget Proposal 2014 does not provide information on contingent liabilities.

GOVERNMENT REVIEWER


PEER REVIEWER


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

A. Yes, information beyond the core elements is presented to assess the government’s future liabilities and the sustainabilityof its finances over the longer term.

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


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


Dominican Republic

D.

Score: 0


Comments: The General State Budget Proposal 2014 does not provide projections evaluating the future liabilities of thegovernment and the sustainability of its finances in the long term.

GOVERNMENT REVIEWER


PEER REVIEWER




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

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

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

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

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


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Distribución Institucional del Gasto por EstructuraProgramática y Fuente de Financiamiento Páginas: 498-499

Comments: The General State Budget Proposal 2014 presents a detail of expenditure charged to International Cooperationfunds.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


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

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


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Estimación de los Gastos Tributarios 2014 Página 117hasta 147 Clasificación Económica del Gasto - Página 91 Matriz de Gastos Tributarios - Página 140

Comments: The General State Budget Proposal 2014 presents information on tax expenditure detailing: detailed explanatorynarrative, income tax, property tax, tax on the transfer of industrialized goods and services, selective tax on consumption,import tax, estimated tax expenditure and a matrix of these.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

B.

Score: 67




Comments: "The General State Budget Proposal 2014 presents estimates of some of the reserved revenue, which have beenestablished through laws to allocate funds to support specific programs of the Dominican Government. Examples: - Law 158-01 dated September 2001, for the promotion of the Dominican Republic abroad. 50% of the collection from tourism cards. -Law 88-03, dated May 1, 2003, allocates one percent (1%) of collection for carriage and ownership of firearms to Foster Homesor Shelters."

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Complete information between pages number 34-35

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

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

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

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

D. No, information on the link between the budget and the government’s stated policy goals for the budget year is notpresented.


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Plan Nacional Plurianual del Sector Público 2013–2016(Actualización 2014) http://economia.gob.do/mepyd/wp-content/uploads/archivos/libros/pnpsp-2013-2016-diciembre-14-2013.pdf Presupuesto Orientado a Resultados de Instituciones Pilotos http://www.digepres.com:1515/wp-content/uploads/2014/06/PRESUPUESTO-RESULTADOS-FINAL-30-09-2013.pdf

Comments: "Yes, the Results-Oriented Budget of Pilot Institutions and the National Multi-annual Plan of the Public Sector2013-2016 presents a linkage of the multi-annual budget to the expected goals and results detailing in strategy-orientedmatrixes policy guidelines and their expected results, indicators and goals. Article 23, page 39 and a paragraph of article 24page 41 of the Budget Proposal 2014 expressly mentions that the programs and projects established in the Multi-annual



http://www.digepres.com:1515/wp-content/uploads/2014/06/PRESUPUESTO-RESULTADOS-FINAL-30-09-2013.pdf

National Plan for the Public Sector be approved."

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

D. No, information on the link between the budget and the government’s stated policy goals for a multi-year period is notpresented.


Dominican Republic

A.

Score: 100

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Plan Nacional Plurianual del Sector Público 2013–2016http://economia.gob.do/mepyd/wp-content/uploads/archivos/libros/pnpsp-2013-2016-diciembre-14-2013.pdf PresupuestoOrientado a Resultados de Instituciones Pilotos http://www.digepres.com:1515/wp-content/uploads/2014/06/PRESUPUESTO-RESULTADOS-FINAL-30-09-2013.pdf

Comments: "Yes, the Results-Oriented Budget of Pilot Institutions and the National Multi-annual Plan of the Public Sector2013–2016 (Update 2014) presents a linkage of the multi-annual budget to the expected goals and results detailing instrategy-oriented matrixes policy guidelines and their expected results, indicators and goals. Article 23, page 39 and aparagraph of article 24 page 41 of the Budget Proposal 2014 expressly mentions that the programs and projects establishedin the Multi-annual National Plan for the Public Sector be approved."

GOVERNMENT REVIEWER





PEER REVIEWER


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

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

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

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

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


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Presupuesto Orientado a Resultados de InstitucionesPilotos http://www.digepres.com:1515/wp-content/uploads/2014/06/PRESUPUESTO-RESULTADOS-FINAL-30-09-2013.pdf

Comments: The Results-Oriented Budget of Pilot Institutions or the General State Budget Proposal 2014 present non financialdata on contributions to be collected for the budget year.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: The Executive’s Budget Proposal in the Results-Oriented Budget of Pilot Institutions does have information aboutthis questions. The non-financial data on inputs to be acquired are presented for some programs and/or some administrativeunits (or functions), you can see it in page number 34, 66 and 77.


The answer is changed and we choose rating C, since the Results-Oriented Budget of Pilot Institutions, in Table 4.3 showsnonfinancial data on the input to be acquired for some programs and/or some administrative units.



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

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

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

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

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


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Informe Explicativo, Proyecciones Macroeconomicas2014-2017 Presupuesto Orientado a Resultados de Instituciones Pilotos http://www.digepres.com:1515/wp-content/uploads/2014/06/PRESUPUESTO-RESULTADOS-FINAL-30-09-2013.pdf Resultados y Metas Esperadas Páginas 5, 15, 25,32

Comments: Yes, the Results-Oriented Budget of Pilot Institutions (Ministry of Education, Ministry of Public Health, Ministry ofLabor, Ministry of Agriculture) presents non-financial data on results for most administrative units but not for all.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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




Dominican Republic

C.

Score: 33

Sources: Presupuesto Orientado a Resultados de Instituciones Pilotos Ver documento adjunto

Comments: The Results-Oriented Budget of Pilot Institutions uses the performance goals assigned only to some programs.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

D. No, estimates of policies that are intended to benefit directly the country’s most impoverished populations are notpresented.


Dominican Republic

C.

Score: 33

Sources: Proyecto de Ley de Presupuesto General del Estado 2014 http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Proyectos por Instituciones según Programas, Fuentes yOrganismos Financiadores - Página 611


Comments: The General State Budget Proposal 2014 presents estimates on policies aimed at directly benefiting the mostimpoverished populations, but not in all programs. These estimates are specifically presented in the following programs:Institutional Strengthening for the Eradication of Poverty through the “Solidaridad y Fortalecimiento del Programa deInversión Sectorial Social” program.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

A.

Score: 100

Sources: Calendario Presupuestario 2015 http://portal.digepres.com/publicaciones/CalendarioPresupuestario2015.pdf

GOVERNMENT REVIEWER


PEER REVIEWER



Section 3. Comprehensiveness of Other Key Budget Documents

http://portal.digepres.com/publicaciones/CalendarioPresupuestario2015.pdf

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

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

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


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


Dominican Republic

D.

Score: 0

Sources: Constitución de la República Dominicana, proclamada el 26 de enero de 2010.http://www.procuraduria.gov.do/Novedades/PGR-535.pdf Ley Orgánica de Presupuesto para el Sector Públicohttp://www.digepres.com:1515/wp-content/uploads/2013/06/Ley-423-06-organica-de-Presupuesto-para-el-sector-publico.pdfReglamento de Aplicación de la Ley Orgánica de Presupuesto para el Sector Público, instituido por el Dec. No. 492-07, GacetaOficial No. 10437, del 4 de septiembre de 2007. http://www.hacienda.gov.do/siafe/pdf/Decreto%20No.%20492-07,%20que%20aprueba%20el%20Reglamento%20de%20aplicacio%C2%A6%C3%BCn%20de%20la%20Ley%20No.%20423-06.pdf

Comments: The legal framework that governs the formulation of the budget does not include the publication of a preliminarybudget and, although the Dominican government prepares the Pre-Budget document, it only does it for internal use and it isnot publicly available. Therefore, it is no possible to see information on the macroeconomic forecast that this document mayinclude.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Paragraph II of Article 21 of the organic budget law mandates that the Minister of Finance submits the annualBudget Policy to Cabinet by June 30.

http://www.procuraduria.gov.do/Novedades/PGR-535.pdf

http://www.digepres.com:1515/wp-content/uploads/2013/06/Ley-423-06-organica-de-Presupuesto-para-el-sector-publico.pdf

http://www.hacienda.gov.do/siafe/pdf/Decreto%20No.%20492-07,%20que%20aprueba%20el%20Reglamento%20de%20aplicacio%C2%A6%C3%BCn%20de%20la%20Ley%20No.%20423-06.pdf

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

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

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


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


Dominican Republic

D.

Score: 0


Comments: The legal framework that governs the formulation of the budget does not include the publication of a preliminarybudget and, although the Dominican government prepares the Pre-Budget document, it only does it for internal use and it isnot publicly available. Therefore, it is no possible to see information on the expenditure policies and priorities.

GOVERNMENT REVIEWER


PEER REVIEWER






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

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

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


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


Dominican Republic

D.

Score: 0


Comments: The legal framework that governs the formulation of the budget does not include the publication of a preliminarydocument and, although the Dominican government prepares the Pre-Budget document, it only does it for internal use and itis not publicly available. Therefore, it is no possible to see information on the revenue policies and priorities.

GOVERNMENT REVIEWER


PEER REVIEWER






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






Dominican Republic

D.

Score: 0


Comments: The legal framework that governs the formulation of the budget does not include the publication of a preliminarybudget and, although the Dominican government prepares the Pre-Budget document, it only does it for internal use and it isnot publicly available. Therefore, it is no possible to see information on the three estimates related to loans and debts.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Paragraph II of Article 21 of the organic budget law mandates that the Minister of Finance submits the annualBudget Policy to Cabinet by June 30

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




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

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


Dominican Republic

B.

Score: 0


Comments: The legal framework that governs the formulation of the budget does not include the publication of a preliminarybudget and, although the Dominican government prepares the Pre-Budget document, it only does it for internal use and it isnot publicly available. Therefore, it is not possible to see information on estimates of the total expenditure for a multi-annualperiod.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Paragraph II of Article 21 of the organic budget law mandates that the Minister of Finance submits the annualBudget Policy to Cabinet by June 30

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

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

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

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

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





Dominican Republic

B.

Score: 67

Sources: Ley de Presupuesto General del Estado, Correspondiente al año 2014 http://www.digepres.com:1515/wp-content/uploads/2014/02/LEY-PRESUPUESTO-GENERAL-DEL-ESTADO-2014-CONGRESO-NACIONAL.pdf Cuadro No. 6,Clasificación Institucional por Económica del Gasto, Página 6 Cuadro No. 10, Clasificación Económica del Gasto, Página 20

Comments: The General State Budget Proposal 2014 presents expenditure by economic and administrative unitclassifications however, it does not include functional classification.

GOVERNMENT REVIEWER



Comments: "The three classifications mentioned above have always been included in the Enacted Budget. Seehttp://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf Specifically page 25of the book. "

PEER REVIEWER



Comments: "The document cited by the researcher does not present expenditure by functional classification. However,Annex 2 of the law presents the functional aggregate and the economic classification by functions. Also, the functionaldistribution of expenditure is included in the explanatory report of the Budget 2014. http://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf"


The answer does not change since while this information appears in the Annexes to the General State Budget Proposal 2014,the question refers to the Enacted Budget (General State Budget Law 2014) and the publication of the DIGEPRES does notinclude these annex documents.

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

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

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

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

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


Dominican Republic




C.

Score: 33

Sources: Ley de Presupuesto General del Estado, Correspondiente al año 2014 http://www.digepres.com:1515/wp-content/uploads/2014/02/LEY-PRESUPUESTO-GENERAL-DEL-ESTADO-2014-CONGRESO-NACIONAL.pdf Página 29

Comments: The General State Budget Law 2014 presents only some programs in its Addendum to said law.

GOVERNMENT REVIEWER



Comments: "It is included, but it only appears in the Enacted Budget and its annexes, not in the Addendum. Seehttp://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf"

PEER REVIEWER



Comments: Annexes should be considered as part of the approved budget.


The answer does not change since while this information appears in the Annexes to the General State Budget Proposal 2014,the question refers to the Enacted Budget (General State Budget Law 2014) and the publication of the DIGEPRES does notinclude these annex documents.

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

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

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


Dominican Republic

A.

Score: 100

Sources: Ley de Presupuesto General del Estado, Correspondiente al año 2014 http://www.digepres.com:1515/wp-content/uploads/2014/02/LEY-PRESUPUESTO-GENERAL-DEL-ESTADO-2014-CONGRESO-NACIONAL.pdf Cuadro No. 1Clasificación Económica de los Ingresos, Página 3

Comments: Yes, it presents the estimates of revenue by category (i.e. tax and non tax).




GOVERNMENT REVIEWER


PEER REVIEWER


062. Does the Enacted Budget present individual sources ofrevenue?

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

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

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

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


Dominican Republic

B.

Score: 67

Sources: Ley de Presupuesto General del Estado, Correspondiente al año 2014 http://www.digepres.com:1515/wp-content/uploads/2014/02/LEY-PRESUPUESTO-GENERAL-DEL-ESTADO-2014-CONGRESO-NACIONAL.pdf Cuadro No. 1,Clasificación Económica de los Ingresos, Página 3

Comments: The General State Budget Law 2014 presents individual sources of revenue accounting for at least two thirds ofrevenue, not all.

GOVERNMENT REVIEWER


Comments: "If we refer to budget revenue, the Enacted Budget does include Individual sources of revenue. Seehttp://www.digepres.com:1515/wp-content/uploads/2013/10/Proyecto-de-Ley-de-Presupuesto-2014.pdf See page 42, Specificsources of direct collection revenue. "

PEER REVIEWER





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






Dominican Republic

B.

Score: 67

Sources: Ley de Presupuesto General del Estado, Correspondiente al año 2014 http://www.digepres.com:1515/wp-content/uploads/2014/02/LEY-PRESUPUESTO-GENERAL-DEL-ESTADO-2014-CONGRESO-NACIONAL.pdf Déficit Presupuestario,Página 2 Cuadro No. 10, Clasificación Económica del Gasto, Página 20

Comments: The General State Budget Law 2014 only presents two of the three estimates related to loans and debts: requiredfinancing and outstanding debt interest payments for the budget year.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

B. The Citizens Budget provides the core information.

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


D. The Citizens Budget is not published.


Dominican Republic

B.

Score: 67

Sources: Presupuesto Ciudadano 2014 http://www.digepres.com:1515/wp-content/uploads/2014/02/PRESUPUESTO-CUIDADANO2014_FINAL.pdf Páginas: 19, 20, 21, 37, 38, 45, 46

Comments: The Citizen's Budget 2014 published by the General Budget Direction presents information containingexplanations on: basic concepts to understand the budget, revenue, expenditure budgetary results, financing, how the budgetis being improved and how citizens can be engaged. However, there is no reference to the macroeconomic forecast.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

D. A Citizens Budget is not published.


Dominican Republic

C.

Score: 33

Sources: Presupuesto Ciudadano 2014 Disponible en el portal de la Dirección General del Presupuesto (DIGEPRES)http://www.digepres.com:1515/wp-content/uploads/2014/02/PRESUPUESTO-CUIDADANO2014_FINAL.pdf

Comments: The Citizens Budget 2014 is available at the website of the General Direction of the Budget (DIGEPRES).

GOVERNMENT REVIEWER




Comments: This was a permanent consultation process with Organized Civil Society.

PEER REVIEWER


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

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

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

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

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


Dominican Republic

B.

Score: 67

Sources: Portal de la Direcciión General del Presupuesto (DIGEPRES) http://www.digepres.com:1515/

Comments: During the Citizen's Budget 2014 preparation process, the General Direction of the Budget has conductedsurveys and focus groups with different sectors of the society and also meetings with experts to present the progress of thisproposal and hear their opinions to improve it.

GOVERNMENT REVIEWER


Suggested Answer: b.

Comments: Because during the Citizen's Budget elaboration process several civil society organizations were convened and aprevious citizen consultation took place beforehand including different professional sectors, gathering inputs on the type ofinformation that should be included (surveys).

PEER REVIEWER



The answer is changed to B, since it is acknowledged that DIGEPRES in fact has, during the Citizens Budget 2014 preparationprocess, invited several organizations of the Sociedad Civil Organizada and a previous citizens consultation was held indifferent professional sectors, collecting data on the information they considered that should be included (surveys). TheFundación Solidaridad had the chance to participate in several of those meetings and review the draft documents of theCitizens Budget and issued its recommendations.

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

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

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

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

D. No citizens version of budget documents is published.


Dominican Republic

C.

Score: 33

Sources: Presupuesto Ciudadano 2014 http://www.digepres.com:1515/wp-content/uploads/2014/02/PRESUPUESTO-CUIDADANO2014_FINAL.pdf

Comments: The General Direction of the Budget has published a Citizen's Budget for the Enacted Budget 2014 by theNational Congress.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


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

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


Dominican Republic

A.

Score: 100

Sources: Informe de Ejecución Presupuestaria Enero-Marzo http://www.digepres.com:1515/wp-content/uploads/2013/07/Informe-Ejecucion-Presupuestaria-EneroMarzo2013.pdf Informe de Ejecución Presupuestaria Julio-Septiembre http://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-Ejecucion-Presupuestaria-Julio-Septiembre-2013.pdf Informe de Ejecución Presupuestaria Enero-Junio http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf

Comments: The reports submitted during the year by the General Direction of the Budget present the real disaggregatedbudget in each of the three expenditure classifications.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

Score: 0

Sources: Informe de Ejecución Presupuestaria Enero-Marzo http://www.digepres.com:1515/wp-content/uploads/2013/07/Informe-Ejecucion-Presupuestaria-EneroMarzo2013.pdf Informe de Ejecución Presupuestaria Julio-

http://www.digepres.com:1515/wp-content/uploads/2013/07/Informe-Ejecucion-Presupuestaria-EneroMarzo2013.pdf




Septiembre http://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-Ejecucion-Presupuestaria-Julio-Septiembre-2013.pdf Informe de Ejecución Presupuestaria Enero-Junio http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf

Comments: The reports submitted during the year by the General Direction of the Budget do not present the realexpenditure of individual programs.

GOVERNMENT REVIEWER



Comments: Both the evaluation reports and the execution reports present real expenditure in programs. It should be notedthat the execution reports of the results-oriented budget present all programs of the Ministries of Education health, Laborand Agriculture with their respective expenditure, accounting for a third of the public expenditure.

PEER REVIEWER



The answer does not change, the reports submitted during the year present expenditure details by economic, functional andinstitutional budget classification, but they do not include real expenditure of individual programs.

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

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

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


Dominican Republic

A.

Score: 100

Sources: Informe de Ejecución Presupuestaria Enero-Marzo 2014 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-Enero-Marzo-2014.pdf Anexo 5, Página 23

Comments: The report delivered by the General Direction of the Budget for the January-March 2014 quarter includescomparisons between the real expenditure of the year up to date and the initial estimate for that period.

GOVERNMENT REVIEWER




http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-Enero-Marzo-2014.pdf

PEER REVIEWER


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

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

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


Dominican Republic

A.

Score: 100

Sources: Informe de Ejecución Presupuestaria Enero-Marzo http://www.digepres.com:1515/wp-content/uploads/2013/07/Informe-Ejecucion-Presupuestaria-EneroMarzo2013.pdf Informe de Ejecución Presupuestaria Julio-Septiembre http://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-Ejecucion-Presupuestaria-Julio-Septiembre-2013.pdf Página 39 Informe de Ejecución Presupuestaria Enero-Junio http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf Página 40

Comments: The reports submitted during the year by the General Direction of the Budget present the real revenue bycategory (tax and non tax).

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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





Dominican Republic

B.

Score: 67

Sources: Informe de Ejecución Presupuestaria Enero-Junio 2013 http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf Ingresos por Clasificación Económica, Página 40 Informede Ejecución Presupuestaria Julio-Septiembre 2013 http://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-Ejecucion-Presupuestaria-Julio-Septiembre-2013.pdf Clasificación Económica de Ingresos y Fuentes Financieras, Página 39Informe de Ejecución Presupuestaria Enero-Marzo 2014 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-Enero-Marzo-2014.pdf Anexo 1, Clasificación Económica de Ingresos, Página 18

Comments: The reports submitted during the year by the General Direction of the Budget present individual sources ofrevenue accounting for at least two thirds of the revenue.

GOVERNMENT REVIEWER


Comments: With the full awareness that we do not have all revenue duly identified.

PEER REVIEWER


IBP COMMENT

After careful review, the revenue item entitled otros (other tax and non-tax revenues) less than .09% of the total revenue. IBPhas chosen, for consistency purposes, to change the answer from B to A to be comparable to other countries.

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

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

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


Dominican Republic

A.

Score: 100

Sources: Informe de Ejecución Presupuestaria Enero-Junio 2013 http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf Ingresos por Clasificación Económica, Página 40 Informede Ejecución Presupuestaria Julio-Septiembre 2013 http://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-






Ejecucion-Presupuestaria-Julio-Septiembre-2013.pdf Clasificación Económica de Ingresos y Fuentes Financieras, Página 39Informe de Ejecución Presupuestaria Enero-Marzo 2014 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-Enero-Marzo-2014.pdf Anexo 1, Clasificación Económica de Ingresos, Página 18

Comments: The reports delivered by the General Direction of the Budget for the January-March 2014 quarter includecomparisons between the real revenue of the year up to date and the initial estimate for that period.

GOVERNMENT REVIEWER


PEER REVIEWER


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






Dominican Republic

B.

Score: 67

Sources: Informe de Ejecución Presupuestaria Enero-Marzo 2013 http://www.digepres.com:1515/wp-content/uploads/2013/07/Informe-Ejecucion-Presupuestaria-EneroMarzo2013.pdf Página 6 Informe de EjecuciónPresupuestaria Enero-Junio 2013 http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf Páginas 14,15 Informe de Ejecución Presupuestaria Julio-Septiembre 2013 http://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-Ejecucion-Presupuestaria-Julio-Septiembre-2013.pdf Página 10 Informe de EjecuciónPresupuestaria Enero-Marzo 2014 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-Enero-Marzo-2014.pdf Página 7

Comments: The reports delivered by the General Direction of the Budget during the year, only present two of the threeestimates related to loans and debts: net financing and outstanding debt interest payments up to date.

GOVERNMENT REVIEWER


PEER REVIEWER








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

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

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


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


Dominican Republic

B.

Score: 67

Sources: Informe de Ejecución Presupuestaria Enero-Marzo 2013 http://www.digepres.com:1515/wp-content/uploads/2013/07/Informe-Ejecucion-Presupuestaria-EneroMarzo2013.pdf Página 16 Informe de EjecuciónPresupuestaria Enero-Junio 2013 http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf Páginas 14,15 Informe de Ejecución Presupuestaria Julio-Septiembre 2013 http://www.digepres.com:1515/wp-content/uploads/2012/06/Informe-Ejecucion-Presupuestaria-Julio-Septiembre-2013.pdf Página 25, 26 Informe de EjecuciónPresupuestaria Enero-Marzo 2014 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-Enero-Marzo-2014.pdf Página 16

Comments: Financing Sources and Financial Applications Sections of the In-Year reports submitted by the General Directionof the Budget present domestic debt and debt amortization.

GOVERNMENT REVIEWER


PEER REVIEWER


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

A. Yes, the estimates for the macroeconomic forecast have been updated, and an explanation of all of the differences





between the original and updated forecasts is presented.

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

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

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


Dominican Republic

D.

Score: 0

Sources: Informe de Ejecución Presupuestaria Enero-Junio http://www.digepres.com:1515/wp-content/uploads/2013/10/Informe-Semestral-Enero-Junio-2013.pdf

Comments: No Mid-Year Report is prepared in the Dominican Republic for the general public. The most similar to thisdocument is the Budget Execution Report January-June 2013, which is considered an In-Year Report.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: If the answer should be referred to the half year report 2014, the answer must be a: the midyear report providesfrom page 10 to page 16 for an explanation of changes in macroeconomic variables and their impact on the budget. On page16 there is a comparison of schedule in the budget and the changes made to June 2014. http://www.digepres.com:1515/wp-content/uploads/2014/09/Informe-enero-junio-09-09-2014.pdf If the answer should be referred to the half-year report 2013execution, the answer is correct.

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

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

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

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

D. No, expenditure estimates have not been updated.


http://www.digepres.com:1515/wp-content/uploads/2014/09/Informe-enero-junio-09-09-2014.pdf


Dominican Republic

D.

Score: 0



GOVERNMENT REVIEWER



Comments: It is explained that if the same rate of execution is maintained the estimated expenditure goal will be met, andtherefore there will not be any change.

PEER REVIEWER




The Mid-Year Report is not produced in the Dominican Republic. Since the Open Budget Survey 2012, it has beenrecommended to the Dominican Republic that they make the report publicly available.

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

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

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

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

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


Dominican Republic


D.

Score: 0



GOVERNMENT REVIEWER



Comments: Likewise, it is explained that if the same rate of execution is maintained the estimated expenditure goal will bemet, and therefore there will not be any change.

PEER REVIEWER




The Mid-Year Report is not produced in the Dominican Republic. Since the Open Budget Survey 2012, it has beenrecommended to the Dominican Republic that they make the report publicly available.

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

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

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

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

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


Dominican Republic

D.

Score: 0


Comments: No Mid-Year Report is prepared in the Dominican Republic for the general public. The most similar to this



document is the Budget Execution Report January-June 2013, which is considered an In-Year Report.

GOVERNMENT REVIEWER


PEER REVIEWER



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

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

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

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

D. No, revenue estimates have not been updated.


Dominican Republic

D.

Score: 0



GOVERNMENT REVIEWER


PEER REVIEWER



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


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

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


Dominican Republic

B.

Score: 0



GOVERNMENT REVIEWER


PEER REVIEWER



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

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

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

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

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


Dominican Republic

D.

Score: 0





GOVERNMENT REVIEWER


PEER REVIEWER



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

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

B. Yes, estimates of government borrowing and debt have been updated, and information on some of the differencesbetween the original and updated estimates is presented.

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

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


Dominican Republic

D.

Score: 0



GOVERNMENT REVIEWER


PEER REVIEWER




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

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

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

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

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


Dominican Republic

A.

Score: 100

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Página 28-29

Comments: The Budget Execution Report, January-December 2013, presents the differences between approved levels andreal result of expenditure. Compared to the last measurement, beginning on page 39 we can see brief explanations byministry.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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


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


Dominican Republic

A.

Score: 100

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Clasificación Económica Página29 Clasificación Institucional Página 39 Clasificación Funcional Página 52

Comments: The Budget Execution Report, January-December 2013 includes expenditure estimates in the three expenditureclassifications: administrative, economic and functional.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

B.

Score: 67

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Cuadro No.18, Gastos delGobierno Central en Programas Prioritarios, Página 41

Comments: The Budget Execution Report, January-December 2013 includes expenditure estimates for individual programsthat account for less than two thirds of the expenditure.



GOVERNMENT REVIEWER



Comments: Execution Reports include priority programs and also the physical production report presents all programs of theMinistries of Education, Health, Agriculture and Labor which account for at least two thirds of the expenditure.

PEER REVIEWER



The comment is accepted and the answer is changed to B. From page 40 to page 49 of the Budget Execution Report, January-December 2013, presents estimates for the programs that account for at least two thirds of expenditures.

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

A. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, alongwith a narrative discussion.

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

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

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


Dominican Republic

A.

Score: 100

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Páginas 22 hasta 27

Comments: The Budget Execution Report, January-December 2013, presents the differences between approved levels andreal result of revenue.

GOVERNMENT REVIEWER


PEER REVIEWER



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

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

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


Dominican Republic

A.

Score: 100

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Cuadro No. Presupuesto deIngresos del Gobierno Central - Clasificación Económica Página 23

Comments: The Budget Execution Report, January-December 2013, presents the estimates of revenue by category: tax andnon tax.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

A.

Score: 100


Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Página 85 hasta 88

Comments: The Budget Execution Report, January-December 2013, presents individual sources of revenue.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

C.

Score: 33

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Página 34

Comments: The Budget Execution Report, January-December 2013, does not include the differences between the originalestimates of borrowings and debt, including its composition for the fiscal year, and the real result of that year. Specifically, theamortization profile (short or long term), or the interest rate, or the final debt for 2013 are included.

GOVERNMENT REVIEWER


PEER REVIEWER




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

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

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

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

D. No, estimates of the differences between the original macroeconomic forecast for the fiscal year and the actual outcomefor that year is not presented.


Dominican Republic

B.

Score: 67

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Páginas 6 hasta 8

Comments: The Budget Execution Report, January-December 2013, presents the original macroeconomic forecast for thefiscal year and the real result of that year (nominal GDP, GDP growth, inflation rate), but it does no present interest rate.

GOVERNMENT REVIEWER



Comments: "Yes, an explanation in writing is included, See http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Specifically page 6."

PEER REVIEWER



Comments: "There is an explanation in writing that compares original macroeconomic forecasts for the fiscal year and thereal results for that year. See pages 6, 7 and 8 of: http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf "


The answer is still B, because in fact there is an explanation in writing of the macroeconomic estimates, exchange rates arenot included.




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

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actualoutcome are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actualoutcome are presented, but a narrative discussion is not included.

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

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


Dominican Republic

D.

Score: 0

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf

Comments: The Year-End report does not present the differences between original estimates of non-financial data of entriesand real result.

GOVERNMENT REVIEWER


PEER REVIEWER


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

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actualoutcome are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actualoutcome are presented, but a narrative discussion is not included.


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

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


Dominican Republic

C.

Score: 33

Sources: Informe de Ejecución Presupuestaria, Enero-Diciembre 2013 http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Página 56

Comments: The Year-End report presents the differences between some original estimates of non-financial data on resultsand real results, but not all.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic


A.

Score: 100


Comments: The Year-End Report does not present differences between the approved level of the funds allocated to policiesdesigned to benefit directly the country’s poorest sectors and the real result.

GOVERNMENT REVIEWER



Comments: "The report includes these policies designed to benefit impoverished populations. These are the priorityprograms. See http://www.digepres.com:1515/wp-content/uploads/2014/06/Informe-de-Ejecucion-2013-Enero-Diciembre-Gobierno-Central.pdf Beginning on page 40 of the document."

PEER REVIEWER



The rating is changed to A since at the beginning of page 40 of the Budget Execution Report, January-December 2013, there isa comparative detail between the approved level of the funds allocated to policies designed to benefit directly the country’spoorest sectors and the real result, including a narrative explanation.

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

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

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

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

D. No, estimates of the differences between the original estimates of extra-budgetary funds and the actual outcome is notpresented.


Dominican Republic

D.

Score: 0




Comments: The Year-End report does not present the differences between original estimates of extra-budgetary funds andthe real result.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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


Dominican Republic

B.

Score: 0


Comments: The Budget Execution Report, January-December 2013, presents annex tables on revenue and expenditure, but itis not considered a financial statement.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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



public.

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

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

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


Dominican Republic

B.

Score: 67

Sources: Informes de Auditorías de la Cámara de Cuentas de República Dominicanahttp://www.camaradecuentas.gob.do/index.php/auditorias-realizadas-2 Informes de Auditoría enviados a la ProcuraduríaGeneral de la República http://www.camaradecuentas.gob.do/index.php/auditorias-enviadas-al-pepca Plan Anual Auditoria2014 http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/192-plan-anual-auditoria?download=1107:plan-anual-auditoria-2014 Página 7

Comments: According to the Annual Audit Plan 2014 of the Chamber of Accounts of the Dominican Republic, this entityconducts three (3) types of audits: Financial, Management and Investigations and special Studies.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

D. No expenditures have been audited.


Dominican Republic

A.

Score: 100

http://www.camaradecuentas.gob.do/index.php/auditorias-realizadas-2

http://www.camaradecuentas.gob.do/index.php/auditorias-enviadas-al-pepca

http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/192-plan-anual-auditoria?download=1107:plan-anual-auditoria-2014

Sources: Informe al Congreso Nacional Análisis y Evaluación de la Ejecución Presupuestaria y la Rendición de CuentasGenerales del Estado Año Fiscal 2013, Pagina 27 http://www.camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-fiscal-2013

Comments: The Report to the National Congress Analysis and Evaluation of the Budget Execution and General Accountabilityof the Government Fiscal Year 2013, presented by the Chamber of Accounts of the Dominican Republic, presents an audit andrecommendations of the expenditure consigned in the General State Budget.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

C. Extra-budgetary funds accounting for less than two-thirds of expenditures associated with extra-budgetary funds withinthe SAI’s mandate have been audited.

D. No extra-budgetary funds have been audited.


Dominican Republic

C.

Score: 33

Sources: Informe al Congreso Nacional Análisis y Evaluación de la Ejecución Presupuestaria y la Rendición de CuentasGenerales del Estado Año Fiscal 2013 http://www.camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-fiscal-2013?download=1127:informe-al-congreso-nacional-ano-fiscal-2013 Gastos Extrapresupuestarios Página 420

Comments: In its Report to the National Congress Analysis and Evaluation of the Budget Execution and GeneralAccountability of the Government Fiscal Year 2013, the Chamber of Accounts explains that only one analysis was conductedon a sample of extra-budgetary expenditure.

GOVERNMENT REVIEWER


http://www.camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-fiscal-2013

http://www.camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-fiscal-2013?download=1127:informe-al-congreso-nacional-ano-fiscal-2013

PEER REVIEWER


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

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

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


Dominican Republic

A.

Score: 100

Sources: Informe al Congreso Nacional Análisis y Evaluación de la Ejecución Presupuestaria y la Rendición de CuentasGenerales del Estado Año Fiscal 2013 http://www.camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-fiscal-2013 Páginas: 22 hasta 44

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

http://www.camaradecuentas.gob.do/index.php/2013-07-26-13-35-50/informes-anuales-al-congreso-nacional/category/457-informe-al-congreso-nacional-ano-fiscal-2013

Score: 0

Sources: The Executive has not reacted or adopted steps to address the results of the audits conducted by the Chamber ofAccounts of the Dominican Republic (SAI).

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

Score: 0

Sources: http://www.camaradecuentas.gob.do/ http://www.camaradediputados.gob.do/ http://www.senado.gob.do/

Comments: "The Executive has not reacted or adopted steps to address the results of the audits conducted by the Chamberof Accounts of the Dominican Republic (SAI). Likewise, the Chamber of Accounts, the Senate or the Chamber of deputies havenot presented reports that record the steps taken by the Executive to address the recommendations of the audit."

GOVERNMENT REVIEWER


PEER REVIEWER


Section 4. Strength of Oversight Institutions

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

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

B. Yes, there is a specialized budget research office, but its staffing and other resources, including adequate funding, areinsufficient to carry out its tasks.

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

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


Dominican Republic

A.

Score: 100

Sources: "http://www.senado.gob.do/senado/Comisiones/ListadeComisiones.aspxhttp://www.camaradediputados.gob.do/app/app_2011/cd_comisiones_permanentes.aspx Organic Law of Budget for thePublic Sector No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdfConstitution of the Dominican Republic, article 93.- Allocations, Section i: Voting annually the General State Budget, as well asapproving or rejecting extraordinary expenditure for which a credit of the Executive is requested.http://www.procuraduria.gov.do/Novedades/PGR-535.pdf"http://www.senado.gob.do/senado/Comisiones/ListadeComisiones.aspxhttp://www.camaradediputados.gob.do/app/app_2011/cd_comisiones_permanentes.aspx Ley Orgánica de Presupuesto parael Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdfConstitución de la República Dominicana, Artículo 93.- Atribuciones, Acápite i: Votar anualmente la Ley de PresupuestoGeneral del Estado, así como aprobar o rechazar los gastos extraordinarios para los cuales solicite un crédito el PoderEjecutivo. http://www.procuraduria.gov.do/Novedades/PGR-535.pdf

Comments: "The National Congress establishes a Bicameral Committee to follow all aspects of the budget process. Also, theChamber of Deputies and the Senate have their respective Permanent Budget Commissions. The Bicameral Commissionbegins a technical discussion process requesting the appearance of the Ministry of Finance and technicians of the GeneralDirectorate of Budget, who are experts in all aspects of the Executive’s Budget Proposal, so as to clarify doubts and concernsrelated to allocations of the budget. Also, article 40 of the Organic Law of Budget for the Public Sector No. 423-06 states thatthe Executive shall submit to the Congress of the Republic, for its consideration and approval, the Revenue Budget Proposaland Public Expenditure Law."

GOVERNMENT REVIEWER


PEER REVIEWER


http://www.senado.gob.do/senado/Comisiones/ListadeComisiones.aspx

http://www.camaradediputados.gob.do/app/app_2011/cd_comisiones_permanentes.aspx



http://www.senado.gob.do/senado/Comisiones/ListadeComisiones.aspx

http://www.camaradediputados.gob.do/app/app_2011/cd_comisiones_permanentes.aspx



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

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

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

C. Yes, the legislature debates budget policy prior to the tabling of the Executive’s Budget Proposal, but the legislature doesnot approve recommendations for the budget.

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


Dominican Republic

C.

Score: 33

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Artículo 39.

Comments: Organic Law of Budget for the Public Sector No. 423-06 Article 39. The Executive shall submit to the Congress ofthe Republic no later than July 15 each year a progress report of macroeconomic and fiscal projections, expected economicand financial results and main priorities to be included in the Revenue Budget Proposal and Public Expenditure Law of thefollowing year. However, there is no evidence that there is any debate in Congress regarding budgetary policy before thepresentation of the Executive’s Budget Proposal. Rather, there are some discussions that are not stated in formalrecommendations of the Congress to the Executive.

GOVERNMENT REVIEWER


Comments: This question should be answered by the Congress. We have requested their opinion but have not yet receivedan answer.

PEER REVIEWER


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


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

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

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

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


Dominican Republic

D.

Score: 0

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Constitución de la República Dominicanahttp://www.procuraduria.gov.do/Novedades/PGR-535.pdf

Comments: "The National Budget formulation process does not include consultations with the members of the NationalCongress, but a discussion is generated as from the Presentation of the Budget Proposal to the National Congress, wheneventually members of the General Direction of Budget and the Ministry of Finance are invited to present explanations beforethe Bicameral Committee that studies and analyzes the Executive’s Proposal. Prior to this, only limited consultations areconducted with the Presidents of the Senate, the Chamber of Deputies and some legislators, who are also high leaders of theruling party. Nor the Constitution of the Dominican Republic or the Organic Law of Budget for the Public Sector No. 423-06,require the Executive to hold these prior consultations."

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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




Dominican Republic

A.

Score: 100

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Artículo 34http://www.diariolibre.com/noticias/2013/09/30/i404498_poder-ejecutivo-somete-congreso-presupuesto-para-2014.htmlhttp://www.elcaribe.com.do/2013/10/01/poder-ejecutivo-envia-senado-presupuesto-2014

Comments: "Article 34 of the Organic Law of Budget for the Public Sector No. 423-06 states that: “The Revenue BudgetProposal and Public Expenditure Law shall be presented by the General Direction of Budget to the Minister of State ofFinances, and the latter shall submit it to the National Development Council for its final approval, no later than October 1stevery year.” This deadline has been met regularly in the last periods."

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

A.

Score: 100

Sources: http://www.elcaribe.com.do/2013/11/07/presupuesto-del-2014-aprobado-con-criticashttp://www.diariolibre.com/noticias/2013/11/06/i409877_senado-aprueba-urgencia-presupuesto-2014-que-asciende-rd613-mil-millones.html

Comments: "Article 239 of the Constitution of the Dominican Republic states that: “Validity of the Budget Law. When theCongress had not approved the General State Budget Law no later than December 31, the General State Budget Law of the


http://www.diariolibre.com/noticias/2013/09/30/i404498_poder-ejecutivo-somete-congreso-presupuesto-para-2014.html

http://www.elcaribe.com.do/2013/10/01/poder-ejecutivo-envia-senado-presupuesto-2014

http://www.elcaribe.com.do/2013/11/07/presupuesto-del-2014-aprobado-con-criticas

http://www.diariolibre.com/noticias/2013/11/06/i409877_senado-aprueba-urgencia-presupuesto-2014-que-asciende-rd613-mil-millones.html

previous year shall govern, with the adjustments included in the Organic Budget Law, until the new one is enacted.” TheNational Congress has been meeting this deadline and in the last two budgets it has enacted the National Budget more thanone month in advance. "

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

B.

Score: 67

Sources: Constitución de la República Dominicana, Artículo 234 http://www.procuraduria.gov.do/Novedades/PGR-535.pdf

Comments: "The Legislature has the legal authority to modify the Executive’s Budget Proposal with some limitations, byvirtue of Article 234 of the Constitution of the Dominican Republic, that states that it is necessary a qualified majority of twothirds to modify the proposal submitted by the Executive. Constitution of the Dominican Republic, article 234 “Modification ofthe budget. The Congress may include new items and modify those that are included in the General State Budget LawProposal or the draft bills that include the expenditure of funds submitted by the Executive, with the vote of two thirds of themembers of each legislative chamber. Paragraph.- Once the General State Budget Law is voted, no budgetary resources shallbe transferred from one institution to the other except by virtue of a law that, when not started by the Executive, shall havethe vote of two thirds of the members of each legislative chamber”."

GOVERNMENT REVIEWER


PEER REVIEWER



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

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

B. The executive obtains approval or input from the legislature prior to shifting funds between administrative units, but is notrequired to do so by law or regulation.

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

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


Dominican Republic

A.

Score: 100

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Artículo 48

Comments: The Executive is not authorized to make modifications to the Budget Enacted by Congress to transfer budgetaryitems from one administrative unit to another, since the Organic Law of Budget for the Public Sector No 423-06, Article 48,states: “The Executive shall not be able to make modifications to the total expenditure approved by the Congress of theRepublic in the Revenue Budget and Public Expenditure Law, nor transfer amounts from one Chapter to another one o fromone Item to another one. In order to introduce modifications in the Public Expenditure Law that fall under the responsibility ofthe Congress of the Republic, the Executive shall submit a proposal, which shall be previously submitted to the NationalDevelopment Council.”

GOVERNMENT REVIEWER


PEER REVIEWER


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


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

B. The executive obtains approval or input from the legislature prior to shifting funds within administrative units, but is notrequired to do so by law or regulation.

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

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


Dominican Republic

B.

Score: 67

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Artículo 48 Artículo 49

Comments: "The Executive is not authorized to make modifications to the Budget Enacted by Congress to transfer budgetaryitems from one administrative unit to another, since the Organic Law of Budget for the Public Sector No 423-06, Article 48,states: “The Executive shall not be able to make modifications to the total expenditure approved by the Congress of theRepublic in the Revenue Budget and Public Expenditure Law, nor transfer amounts from one Chapter to another one o fromone Item to another one. In order to introduce modifications in the Public Expenditure Law that fall under the responsibility ofthe Congress of the Republic, the Executive shall submit a proposal, which shall be previously submitted to the NationalDevelopment Council.” However, Article 49 of the Organic Law of Budget for the Public Sector No. 423-06 grants the DirectorGeneral of the Budget, the Secretary of State of Finances (Minister of Finance) and the President of the Republic the powers toapprove the budget modifications regime. Article 49. The Directorate General of the Budget shall propose to the Secretary ofState of Finances the budget modifications regime that shall govern during the respective budget year that shall be approvedby the Executive. This regime shall be defined in a way tending to increase the operating flexibility of the bodies with a view toachieving greater efficacy and efficiency in the management of allocated resources. Paragraph I: The budgetary modificationsregime stated in this article shall set the powers that the top authority of the bodies included in this title shall have for theirapproval, the Director General of the Budget, the Secretary of State of Finances (Minister of Finance) and the President of theRepublic . Paragraph II: The budgetary modifications regime shall establish the characteristics that it may have when thebodies included in this title are incorporated to contracts by results and performance stated in article 14 of this law."

GOVERNMENT REVIEWER


PEER REVIEWER



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

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

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

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

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


Dominican Republic

A.

Score: 100

Sources: Presupuesto Complementario 2013 http://www.digepres.com:1515/wp-content/uploads/2014/03/Ley-PGE-2013-Complementario.pdf http://www.digepres.com:1515/?page_id=851http://www.diariolibre.com/noticias/2013/11/05/i409701_poder-ejecutivo-somete-senado-proyecto-presupuesto-complementario-2013.html http://eldia.com.do/el-ejecutivo-somete-al-congreso-el-presupuesto-complementario/http://www.diariolibre.com/noticias/2013/11/27/i412812_convierten-ley-presupuesto-complementario.htmlhttp://eldia.com.do/senado-aprueba-presupuesto-complementario-por-rd13-mil-millones/ http://www.listindiario.com.do/la-republica/2013/11/27/301194/Senado-aprueba-presupuesto-complementario Ley Orgánica de Presupuesto para el SectorPúblico No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Artículo 48

Comments: "In practice, the budget process of the Dominican Republic complies with Article 48 of the Organic Law of Budgetfor the Public Sector No. 423-06: “In order to introduce modifications in the Law of Public Expenditure under the competenceof the National Congress, the Executive shall submit a law proposal, that shall be previously submitted to the NationalDevelopment Council.” In other words, if the Executive must collect revenue exceeding the figures of the budget, it shallsubmit a complementary proposal of the budget to the National congress for its approval."

GOVERNMENT REVIEWER


PEER REVIEWER


112. When was the most recent supplemental budget approved?

http://www.digepres.com:1515/wp-content/uploads/2014/03/Ley-PGE-2013-Complementario.pdf


http://www.diariolibre.com/noticias/2013/11/05/i409701_poder-ejecutivo-somete-senado-proyecto-presupuesto-complementario-2013.html

http://www.diariolibre.com/noticias/2013/11/27/i412812_convierten-ley-presupuesto-complementario.html

http://www.listindiario.com.do/la-republica/2013/11/27/301194/Senado-aprueba-presupuesto-complementario


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

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


Dominican Republic

A.

Score: 100

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Artículo 48 Presupuesto Complementario 2013http://www.digepres.com:1515/wp-content/uploads/2014/03/Ley-PGE-2013-Complementario.pdfhttp://www.digepres.com:1515/?page_id=851 http://www.listindiario.com.do/la-republica/2013/11/27/301194/Senado-aprueba-presupuesto-complementario

Comments: In practice, the budget process of the Dominican Republic complies with Article 48 of the Organic Law of Budgetfor the Public Sector No. 423-06: “In order to introduce modifications in the Law of Public Expenditure under the competenceof the National Congress, the Executive shall submit a law proposal, that shall be previously submitted to the NationalDevelopment Council.”

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spendingcontingency funds, but in practice the executive spends these funds without seeking prior approval or input from thelegislature.

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


http://www.digepres.com:1515/wp-content/uploads/2014/03/Ley-PGE-2013-Complementario.pdf


http://www.listindiario.com.do/la-republica/2013/11/27/301194/Senado-aprueba-presupuesto-complementario


Dominican Republic

D.

Score: 0

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Artículo 33

Comments: "The Organic Law of Budget for the Public Sector No. 423-06 in Article 33 states that: “The Revenue BudgetProposal and Public Expenditure Law shall annually earmark an allocation aimed at covering contingencies caused by publiccalamities that shall be equal to one percent (1%) of the Central Government’s estimated Current Revenue. These resourcesshall be used at the discretion of the President of the Republic, in accordance with the steps taken by the NationalCommission of Emergencies pursuant to Law No. 147-02 Regarding Risk Management.” However, it is understood that theExecutive spends contingency funds without requesting the approval or the opinion of the Legislature, since the law does notrequire such approval, therefore we choose rating D."

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

D.

Score: 0

Sources: http://www.camaradediputados.gob.do/app/app_2011/cd_comisiones.aspx http://listindiario.com/la-republica/2014/4/22/319124/Diputados-aprueban-informe-sobre-ejecucion-presupuestaria-que-realizo-lahttp://www.listindiario.com/la-republica/2011/4/29/186261/Castillo-pide-revelar-auditoria-vincula-PRD-a-corrupcionhttp://www.diariolibre.com/economia/2014/05/10/i602381_cmara-diputados-reitera-que-nmina-cancillera-excesiva.html


http://www.camaradediputados.gob.do/app/app_2011/cd_comisiones.aspx

http://listindiario.com/la-republica/2014/4/22/319124/Diputados-aprueban-informe-sobre-ejecucion-presupuestaria-que-realizo-la

http://www.listindiario.com/la-republica/2011/4/29/186261/Castillo-pide-revelar-auditoria-vincula-PRD-a-corrupcion

http://www.diariolibre.com/economia/2014/05/10/i602381_cmara-diputados-reitera-que-nmina-cancillera-excesiva.html

http://www.senado.gob.do/senado/Inicio/tabid/40/ctl/ArticleView/mid/439/articleId/1001/Senado-aprueba-ley-de-auditoria-tecnica-a-las-obras-publicas.aspx

Comments: The Constitution of the Dominican Republic grants the National Congress the power to conduct investigations,revisions and analysis of the cases under its responsibility, among them audit reports submitted by the Chamber of Accounts(SAI), however, in practice there is no significant evidence of systematic interventions by congress, conducting public gearingsto review and analyze audit reports in detail. There have been only some occasional declarations from legislators on someparticular cases.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic

A.

Score: 100

Sources: Ley No. 10-04 de la Cámara de Cuentas de la República Dominicanahttp://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes?download=174:2-ley-no10-04-de-fecha-20-de-enero-del-ano-2004-de-camara-de-cuentas-de-la-republica-dominicana

Comments: Article 9 of Law 10-04 of the Chamber of Accounts of the Dominican Republic, states that: The Chamber ofAccounts of the Dominican Republic, in its capacity of body established by the Constitution, mainly with technical capacity,enjoys administrative, operating and budgetary autonomy and, as such, it has instrumental legal personality, and it is incharge of examining general and individual accounts of the Republic through audits, studies and special investigations toreport to whom it may concern, pursuant to the Constitution and this law. “In addition, number 1 of article 10 states that theChamber of Accounts has the powers to: Conduct financial external audits, management, studies and special investigations ofbodies, entities, individuals and legal personas, public or private, subject to this law.

GOVERNMENT REVIEWER


http://www.senado.gob.do/senado/Inicio/tabid/40/ctl/ArticleView/mid/439/articleId/1001/Senado-aprueba-ley-de-auditoria-tecnica-a-las-obras-publicas.aspx

http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes?download=174:2-ley-no10-04-de-fecha-20-de-enero-del-ano-2004-de-camara-de-cuentas-de-la-republica-dominicana

PEER REVIEWER


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

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

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

C. Yes, the SAI has established a quality assurance system, but neither a sample of completed audits are reviewed annuallynor are the findings of these reviews made available to the public.

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


Dominican Republic

D.

Score: 0

Sources: Carta Compromiso al Ciudadanohttp://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/77-descargas?download=977:carta-compromiso-al-ciudadano

Comments: "The Chamber of Accounts of the Dominican Republic has adopted a Citizens Charter, in which it presents aglobal vision of all the services offered, their requirements, means to contact the institution and the commitment to qualitystandards. However, there is no evidence that in addition to that Charter the institution has a monitoring system aimed atcontrolling audit processes and providing continuous independent evaluation of them."

GOVERNMENT REVIEWER


Comments: The Chamber of Accounts should answer this question. We have requested its opinion on this question buthaven’t received an answer yet.

PEER REVIEWER


Comments: In 2010 the SAI emitted a resolution where was included a new department division about audit qualityassurance but, like the other comment, we don't have enough evidence of its application in practice.file:///C:/Users/Gloria/Downloads/Resolucion%20No.%202010-031-01%20%20Aprobacion%20de%20la%20nueva%20estructura%20que%20exige%20el%20MAP.pdf I

http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/77-descargas?download=977:carta-compromiso-al-ciudadano

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

A. Yes, the head of the SAI may only be removed by the legislature or judiciary, or the legislature or judiciary must give finalconsent before he or she is removed.

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


Dominican Republic

A.

Score: 100

Sources: Constitución de la República Dominicana, Artículo 80 http://www.procuraduria.gov.do/Novedades/PGR-535.pdf LeyNo. 10-04 de la Cámara de Cuentas de la República Dominicanahttp://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes?download=174:2-ley-no10-04-de-fecha-20-de-enero-del-ano-2004-de-camara-de-cuentas-de-la-republica-dominicana

Comments: "Article 80, number 3 of the Constitution of the Dominican Republic states that one of the exclusive powers of theSenate is to “elect the members of the Chamber of Accounts from the ternas presented by the Chamber of Deputies, with thevote of the two thirds of the senators present.” Articles 13 and 14 of the Law 10-04 of the Chamber of Accounts of theDominican Republic, state the following: “Article 13.- Board of Directors. When appointing members to the Chamber ofAccounts, the Senate of the Republic shall create a Board of Directors, comprised of one President, a Vice-president and asecretary, whose terms shall last two years. Paragraph I.- If a vacancy did arise in the Board of Directors, the Senate of theRepublic shall fill it with one of the members of the Chamber of Accounts. Paragraph II.- Transitory. Within fifteen days of theenactment of this law, the Senate of the Republic shall confirm the Board of Directors or appoint new members. Article 14.-Separation. The members of the Chamber of Accounts shall be removed from their positions during their terms in office onlyby the Senate of the Republic, by virtue of a decision based on the failure to meet their responsibilities or committing seriousirregularities, prior strict observance of the right to defense.”"

GOVERNMENT REVIEWER


PEER REVIEWER


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

A. The budget of the SAI is determined by the legislature or judiciary (or some independent body), and the funding level is



broadly consistent with the resources the SAI needs to fulfill its mandate.

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

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

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


Dominican Republic

C.

Score: 33

Sources: Ley No. 10-04 de la Cámara de Cuentas de la República Dominicanahttp://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes?download=174:2-ley-no10-04-de-fecha-20-de-enero-del-ano-2004-de-camara-de-cuentas-de-la-republica-dominicana Plan Estratégico de Desarrollo ySostenibilidad Institucional (PEDSI) 2010-2016 de la Cámara de Cuentas de República Dominicanahttp://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/230-plan-estrategico?download=517:plan-estrategico-de-desarrollo-y-sostenibilidad-institucional-pedsi

Comments: "Law No. 10-04 of the Chamber of Accounts of the Dominican Republic, in its Article 27 states that: “The budget ofthe Chamber of Accounts, in its capacity of superior body of control and audit, and with a view to guaranteeing its fullindependence, shall be prepared by a special commission, comprised of members of the Chamber, the Senate of the Republicand the Chamber of deputies, and incorporated by the Executive every year in the Revenue Budget and Public ExpenditureLaw.” The Strategic Institutional Sustainability Plan 2010-2016 of the Chamber of Accounts of the Dominican Republic, in itscurrent situation analysis, identifies as a weakness to face: “Institutional budget allocated under the required and establishedby law, to address the growing need of realignment of human resources and the setting of fluent and appropriate processes.”In this sense, this document presents the following as a problem: “The non compliance with the allocated budget, whilereceiving the same amount of budgetary allocation in the last four years, the Chamber of Accounts of the Dominican Republic(CCRD, by its Spanish acronym) has a budget with lower value in real terms.”"

GOVERNMENT REVIEWER


PEER REVIEWER


Section 5. Public Engagement in the Budget Process


http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/230-plan-estrategico?download=517:plan-estrategico-de-desarrollo-y-sostenibilidad-institucional-pedsi

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

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

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

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

D. No, definitions are not provided.


Dominican Republic

A.

Score: 100

Sources: http://www.digepres.com:1515/?page_id=1804 http://www.digepres.com:1515/wp-content/uploads/2013/03/Etapas-del-ciclo-presupuestario.pdf http://www.digepres.com:1515/?page_id=835 http://www.digepres.com:1515/?page_id=839http://www.portaldelciudadano.gov.do/?p=153 http://www.portaldelciudadano.gov.do/?page_id=175

Comments: The website of the General Direction of the Budget and the website of the Dominican Citizen present definitionsof key budget concepts and the budget process in the Dominican Republic. Likewise, a first draft of the Citizens Budget hasbeen published, which provides explanations of terms and concepts and the budget process.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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


http://www.digepres.com:1515/wp-content/uploads/2013/03/Etapas-del-ciclo-presupuestario.pdf



http://www.portaldelciudadano.gov.do/?p=153


formulation or execution phase of the budget process or during both phases.

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


Dominican Republic

C.

Score: 33

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Reglamento de Aplicación de la Ley Orgánica de Presupuesto para elSector Público, instituido por el Dec. No. 492-07, Gaceta Oficial No. 10437, del 4 de septiembre de 2007.http://www.hacienda.gov.do/siafe/pdf/Decreto%20No.%20492-07,%20que%20aprueba%20el%20Reglamento%20de%20aplicacio%C2%A6%C3%BCn%20de%20la%20Ley%20No.%20423-06.pdf

Comments: Nor the Organic Law of Budget for the Public Sector No 423-06, or its implementing regulations (Decree No. 492-07), specify any mechanisms enabling the public opinion to be incorporated in the formulation or the execution of the budget.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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


Dominican Republic



D.

Score: 0

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf Portal del Ciudadano Dominicanohttp://www.portaldelciudadano.gov.do/?page_id=59 Presupuesto Ciudadano 2014 http://www.digepres.com:1515/wp-content/uploads/2014/02/PRESUPUESTO-CUIDADANO2014_FINAL.pdf

Comments: "The Organic Law of Budget for the Public Sector No. 423-06 does not require the Executive to conductconsultations with the public during the formulation of the budget, and regardless of this, no initiatives are promoted for thecitizens to get involved and share their opinions during the budget formulation process. However, some initiatives have beenundertaken such as the website of the Dominican Citizen, which, in its own words is “a means of communication throughwhich the citizen can find answers to his/her needs of information and interaction with the government, related to theexecution of the budget.” In addition, it states that this initiative is “an information system aimed at achieving greatertransparency of public finances so as to answer to the citizens demand to have access to clear and complete information onthese operations, constantly open to improvements and expansions in the quality and quantity of the data published.” Thewebsite of the Dominican Citizen sets two main goals: (a) Provide free access to information included in the website with thepurpose of offering reliable and prompt data on Public Finances, so as to know the Revenue, Expenditure and Financingsources; (b) Promote a greater oversight of the citizens regarding the operations of the Government as a whole, increasing thetransparency culture. In spite of that, the website focuses in the provision of information on Budget Execution and does notprovide information on the formulation process. On the other hand, the Directorate General of the Budget has started thepublication of the Citizens Budget based on the enacted Budget, but information on the formulation process is not publiclyavailable yet."

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

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

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





Dominican Republic

B.

Score: 67

Sources: Portal del Ciudadano Dominicano http://www.portaldelciudadano.gov.do/?page_id=59 Presupuesto Ciudadano 2014http://www.digepres.com:1515/wp-content/uploads/2014/02/PRESUPUESTO-CUIDADANO2014_FINAL.pdf

Comments: "The Dominican government has undertaken the initiative of the website of the Dominican Citizen, which, in itsown words is “a means of communication through which the citizen can find answers to his/her needs of information andinteraction with the government, related to the execution of the budget.” In addition, it states that this initiative is “aninformation system aimed at achieving greater transparency of public finances so as to answer to the citizens demand to haveaccess to clear and complete information on these operations, constantly open to improvements and expansions in thequality and quantity of the data published.” The website of the Dominican Citizen sets two main goals: (a) Provide free accessto information included in the website with the purpose of offering reliable and prompt data on Public Finances, so as toknow the Revenue, Expenditure and Financing sources; (b) Promote a greater oversight of the citizens regarding theoperations of the Government as a whole, increasing the transparency culture. In this sense, the website of the DominicanCitizen focuses on offering information on the Budget Execution, thus being a mean through which the citizens can haveaccess and knowledge on the execution of the Budget in the Dominican Republic. It is considered that this initiative haslimitations and that it still has not developed its full potential. Also, the Directorate General of the Budget has started thepublication of the Citizens Budget based on the enacted Budget, which is important progress in the opening process to theknowledge of the Dominican Budget Process."

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

C. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities, but thesemechanisms are not accessible.

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


Dominican Republic



D.

Score: 0

Sources: Ley Orgánica de Presupuesto para el Sector Público No. 423-06 http://www.digepres.com:1515/wp-content/uploads/2013/07/Ley-Num-423-06-de-2006.pdf

Comments: The Organic Law of Budget for the Public Sector No. 423-06 does not require the Executive to conductconsultations with the public during the formulation of the budget, and regardless of this, no initiatives are promoted for thecitizens to get involved and share their opinions during the budget formulation process.

GOVERNMENT REVIEWER


PEER REVIEWER


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

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

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

C. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution, but thesemechanisms are not accessible.

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


Dominican Republic

D.

Score: 0

Sources: Portal del Ciudadano Dominicano http://www.portaldelciudadano.gov.do/?page_id=99 Oficina de Acceso a laInformación Pública de la Dirección General de Presupuesto http://www.digepres.com:1515/?page_id=478

Comments: "The Dominican Citizen website includes a section for the reception of suggestion and comments by the public.Also, one of the missions of this website is: “Encouraging a better inspection by the public opinion regarding the operations ofthe executive, in general, building a transparency culture.” Also, the General Direction of the Budget boasts a PublicInformation Access Office, which is an open communication channel through which the citizens may be in contact during thisstage to request information of share their opinions."




GOVERNMENT REVIEWER


PEER REVIEWER



Comments: In the country there are no formal mechanisms to know or identify the opinion of the public regarding budgetexecution. It is the organized civil society and international organizations who have established ways to know the reaction ofthe population and analyze the impact of budget execution.


The answer is changed to D. While it is true that the Ministry of Finance and the DIGEPRES have established mechanisms forthe public to access to key budget information such as the Citizens website, the Citizens Budget and the publication ofBudgetary Documents, the Executive has not set appropriate mechanisms to identify the opinion of the public regardingBudget Execution.

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

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

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

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

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


Dominican Republic

D.

Score: 0

Sources: Dirección General de Presupuesto http://portal.digepres.com/ Ministerio de Hacienda http://www.hacienda.gov.do/

Comments: The Dominican government does no engage the public during the budget process. Nor the website of theGeneral Direction of the Budget or the Ministry of Finance present evidence of public engagement through suggestions.

GOVERNMENT REVIEWER


PEER REVIEWER


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

A. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executivebranch and a wide range of constituencies.

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

C. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony from the executive branch isheard, but no testimony from the public is heard.

D. No, public hearings are not held on the macroeconomic and fiscal framework in which testimony from the executivebranch and the public is heard.


Dominican Republic

D.

Score: 0

Sources: http://listin.com.do/economia-and-negocios/2013/11/3/298197/Presupuesto-entre-reclamos-y-debateshttp://bono.org.do/presupuesto-2014-baja-inversion-social-y-alto-endeudamiento/ http://hoy.com.do/justicia-fiscal-dice-presupuesto-2014-fue-disenado-para-el-desarrollo/ http://hoy.com.do/conep-solicita-al-congreso-analisis-presupuesto/http://www.elnuevodiario.com.do/app/article.aspx?id=350222http://www.diariolibre.com/noticias/2013/10/31/i409087_comisin-bicameral-concluye-estudio-del-presupuesto-2014.htmlhttp://impactodigital.com.do/?p=11608

Comments: The process of knowledge of the Budget Proposal presented by the Executive to the Bicameral Commissioncreated to study the proposal, occasionally requires the presence of the Ministry of Finance when it is needed an explanationon the Budget Proposal presented by the Executive, also, some commissions of sectors interested in sharing their opinions onthe Budget Proposal are received. However, these hearings are not open to the press or the media, therefore, they are notconsidered public hearings.

GOVERNMENT REVIEWER


PEER REVIEWER


http://listin.com.do/economia-and-negocios/2013/11/3/298197/Presupuesto-entre-reclamos-y-debates

http://www.elnuevodiario.com.do/app/article.aspx?id=350222

http://www.diariolibre.com/noticias/2013/10/31/i409087_comisin-bicameral-concluye-estudio-del-presupuesto-2014.html

http://impactodigital.com.do/?p=11608

127. Do legislative committees hold public hearings on theindividual budgets of central government administrative units(i.e., ministries, departments, and agencies) in which testimonyfrom the executive branch is heard?

A. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a wide range ofadministrative units.

B. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of the mainadministrative units.

C. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a small number ofadministrative units.

D. No, public hearings in which testimony from the executive branch is heard are not held on the budgets of administrativeunits.


Dominican Republic

D.

Score: 0

Sources: http://www.senado.gob.do/ http://www.camaradediputados.gob.do/

Comments: "For the knowledge of the Executive’s Budget Proposal, the National Congress creates a Bicameral Commissionto study the proposal and submit it to both legislative chambers; in its report this commission states that “discussed and gavethe different sectors who have requested an improvement in the budgetary allocation the chance to share their opinions.”However, this is not an open procedure through “public views”, which is the mechanism that the National Congress has toknow the opinion of the citizens regarding the proposals under discussion. Therefore, it is considered that no public hearingsare conducted."

GOVERNMENT REVIEWER


Comments: Congress should answer this question. We have requested its opinion on this question but haven’t received ananswer yet.

PEER REVIEWER


128. Do legislative committees hold public hearings on theindividual budgets of central government administrative units(i.e., ministries, departments, and agencies) in which testimonyfrom the public is heard?

A. Yes, public hearings in which testimony from the public is heard are held on the budgets of a wide range of administrativeunits.

B. Yes, public hearings in which testimony from the public is heard are held on the budgets of some administrative units.

C. Yes, public hearings in which testimony from the public is heard are held on the budgets of a small number ofadministrative units.

D. No, public hearings in which testimony from the public is heard are not held on the budgets of administrative units.


Dominican Republic

D.

Score: 0



GOVERNMENT REVIEWER


Comments: Congress should answer this question. We have requested its opinion on this question but haven’t received ananswer yet.

PEER REVIEWER


129. Do the legislative committees that hold public hearings onthe budget release reports to the public on these hearings?

A. Yes, the committees release reports, which include all written and spoken testimony presented at the hearings.

B. Yes, the committees release reports, which include most testimony presented at the hearings.

C. Yes, the committees release reports, but they include only some testimony presented at the hearings.

D. No, the committees do not release reports, or do not hold public hearings.


Dominican Republic

D.

Score: 0



GOVERNMENT REVIEWER


PEER REVIEWER


130. Does the Supreme Audit Institution (SAI) maintain formalmechanisms through which the public can assist in formulatingits audit program (by identifying the agencies, programs, orprojects that should be audited)?

A. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, and thesemechanisms are accessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program; while thesemechanisms are accessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, but thesemechanisms are not accessible.

D. No, the SAI does not have formal mechanisms through which the public can assist in formulating its audit program.


Dominican Republic

B.

Score: 67

Sources: Denuncias en Línea de la Cámara de Cuentas de República Dominicanahttp://www.camaradecuentas.gob.do/index.php/cotrol-social-292/formulario-de-denuncia-online/view/form Ley No. 10-04 dela Cámara de Cuentas de la República Dominicanahttp://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes?download=174:2-ley-no10-04-de-fecha-20-de-enero-del-ano-2004-de-camara-de-cuentas-de-la-republica-dominicana

http://www.camaradecuentas.gob.do/index.php/cotrol-social-292/formulario-de-denuncia-online/view/form


Comments: "In order to guarantee formal mechanisms for citizens engagement in the programs of the Chamber of Accounts,number 4 and only paragraph of Article 7 of Law No. 10-04 of the Chamber of Accounts of the Dominican Republic states thefollowing: “Social control. The Dominican society, through its entities genuinely established and with legitimate representationhas the right and the obligation to contribute to external and internal control organizations and specialized organization inthe prevention and investigation of corruption, for public resources to be used within the legal framework, with transparency,efficiency, effectiveness and economy. To that end, public organizations shall facilitate relevant information, consultancy andcoordination mechanisms within the framework of their competence.” “For the purposes above mentioned, civil societyorganizations shall have access to the Chamber of Accounts to channel their observations and suggestions.” In this sense, thisentity has enabled on its website an online claims systems that allows citizens to post their audit requests to entities thatmanage public funds."

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: While it is true, there is a tendency in the country that public institutions generate their own control processes.So these mechanisms are internal rather than external. The civil society does not have the resources to articulate rigorouscontrol processes, elements that serve as excuses to generate co-opted institutional control appendages.

131. Does the Supreme Audit Institution (SAI) maintain formalmechanisms through which the public can participate in auditinvestigations (as respondents, witnesses, etc.)?

A. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, and thesemechanisms are accessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations; while thesemechanisms are accessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, but thesemechanisms are not accessible.

D. No, the SAI does not have formal mechanisms through which the public can participate in audit investigations.


Dominican Republic

B.

Score: 67

Sources: Denuncias en Línea de la Cámara de Cuentas de República Dominicanahttp://www.camaradecuentas.gob.do/index.php/cotrol-social-292/formulario-de-denuncia-online/view/form Ley No. 10-04 dela Cámara de Cuentas de la República Dominicanahttp://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/399-leyes?download=174:2-ley-no10-04-de-fecha-20-de-enero-del-ano-2004-de-camara-de-cuentas-de-la-republica-dominicana

http://www.camaradecuentas.gob.do/index.php/cotrol-social-292/formulario-de-denuncia-online/view/form


Comments: "In order to guarantee formal mechanisms for citizens engagement in the programs of the Chamber of Accounts,number 4 and only paragraph of Article 7 of Law No. 10-04 of the Chamber of Accounts of the Dominican Republic states thefollowing: “Social control. The Dominican society, through its entities genuinely established and with legitimate representationhas the right and the obligation to contribute to external and internal control organizations and specialized organization inthe prevention and investigation of corruption, for public resources to be used within the legal framework, with transparency,efficiency, effectiveness and economy. To that end, public organizations shall facilitate relevant information, consultancy andcoordination mechanisms within the framework of their competence.” “For the purposes above mentioned, civil societyorganizations shall have access to the Chamber of Accounts to channel their observations and suggestions.” In this sense, thisentity has enabled on its website an online claims systems that allows citizens to post their audit requests to entities thatmanage public funds."

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: While it is true, there is a tendency in the country that public institutions generate their own control processes.So that these mechanisms, rather than being external, are internal. Civil society does not have the resources to articulaterigorous control processes, elements that serve as excuses to generate co-opted institutional control appendages.

132. Does the Supreme Audit Institution (SAI) maintain anycommunication with the public regarding its Audit Reportsbeyond simply making these reports publicly available?

A. Yes, in addition to publishing Audit Reports, the SAI maintains other mechanisms of communication to make the publicaware of audit findings (such as maintaining an office that regularly conducts outreach activities to publicize previouslyreleased audit findings).

B. No, the SAI does not maintain any formal mechanisms of communication with the public beyond publishing Audit Reports.


Dominican Republic

B.

Score: 0

Sources: Cámara de Cuentas de República Dominicana http://www.camaradecuentas.gob.do

Comments: The communication of the Chamber of Accounts with the public regarding its audit reports is limited to thepublication of these reports and to make them publicly available; that is to say, there is no dialogue or discussion on them.

GOVERNMENT REVIEWER


Comments: The Chamber of Accounts should answer this question. We have requested its opinion on this question buthaven’t received an answer yet.

http://www.camaradecuentas.gob.do/

PEER REVIEWER


133. Does the Supreme Audit Institution (SAI) provide formal,detailed feedback to the public on how their inputs have beenused to determine its audit program or in Audit Reports?

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

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

C. Yes, the SAI issues reports on the inputs it received from the public but provides no feedback on how these inputs havebeen used.

D. No, the SAI does not issue reports on the inputs it received from the public through public consultations.


Dominican Republic

C.

Score: 33

Sources: Plan Anual Auditoria 2014http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/192-plan-anual-auditoria?download=1107:plan-anual-auditoria-2014

Comments: "The Chamber of Accounts publishes in its Annual Audit Plan a list of the audits requested by severalstakeholders, including those from civil society entities. Among the criteria considered to develop this audit, it points out therequirement of special investigations, based on complaints previously evaluated with the approval of the Plenary of the CCRD,among others."

GOVERNMENT REVIEWER


PEER REVIEWER


http://www.camaradecuentas.gob.do/index.php/component/phocadownload/category/192-plan-anual-auditoria?download=1107:plan-anual-auditoria-2014