Open Budget Survey 2019 · Country Questionnaire: Colombia PBS-1. What is the fiscal year of the PBS evaluated in this Open Budget Survey questionnaire? Please enter the fiscal year

OpenBudgetSurvey2019Questionnaire

ColombiaApril2020

CountryQuestionnaire:Colombia

PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

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

Answer:FY2019

Source:VerAnteproyectoPGN2019,disponibleen:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=ac03mg62j_713&_afrLoop=1889037497651370#!

Estapáginaproporcionalosdocumentosrelevantescomopreliminaresalproyectodepresupuesto.DeespecialinterésparalaOBSsonelAnexo1"Anexo1SupuestosMacroeconómicos,criteriosyaspectosaconsiderar";"AnteproyectodePresupuestoGeneraldelaNación2019";"OficiodeEntregadelAnteproyecto".Todosestosdocumentossepublicanentremarzoyabrilde2018,yrefierenalañofiscal2019.

Además,elanteproyectodepresupuestosebasaenlainformaciónquecontieneelMarcoFiscaldeMedianoPlazo-MFMPdelaño2018disponibleen:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased

Comment:

PeerReviewerOpinion:Agree

GovernmentReviewerOpinion:Agree

IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalPBS2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/anteproyectoPresupuestoGralNacion2019

PBS-2.WhenisthePBSmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Answer:a.Atleastfourmonthsinadvanceofthebudgetyear,andatleastonemonthbeforetheExecutive’sBudgetProposalisintroducedinthelegislature

Source:Enelsiguienteenlacesepuedeverificarlafechadepublicacióndeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3452038721185259#!Además,enelsiguientelinkseencuentralafechadepublicacióndelMFMP:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/politicafiscal/marcofiscalmedianoplazo.jspx?_afrLoop=1893500248354113&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D1893500248354113%26_afr

WindowMode%3D0%26_adf.ctrl-state%3D144nvc7tgy_53

Comment:EnlapáginadelMinisteriodeHaciendayCréditoPúblico,seencuentraellinkatodoslosdocumentosrelevantesdelAnteproyecto.TodoslosdocumentossepublicanmesesantesdepresentarelproyectodepresupuestoanteelCongreso,delaRepública(27dejulio),conlocualseajustaalostiemposestablecidosenlaOBS.




PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

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

Answer:6/3/2018

Source:Lasfechassepuedenverificarenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3452038721185259#!LafechadepublicacióndelMarcoFiscales06dejuliode2018,lacualsepuedeverificaren:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/politicafiscal/marcofiscalmedianoplazo.jspx?_afrLoop=1893500248354113&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D1893500248354113%26_afrWindowMode%3D0%26_adf.ctrl-state%3D144nvc7tgy_53

Comment:




PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

Answer:EnlapáginawebdelMinisteriodeHaciendayCréditoPúblicoseindicaqueeldocumentoseadjuntóalapáginael6demarzo2018.

Source:Sepuedecorroborarlainformaciónenelsiguientelink:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3454273936663237#!

Comment:




PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPptoGralNacion?_adf.ctrl-state=11q8hik5a1_799&_afrLoop=3444693412881602#!

Source:PaginawebdelMinisteriodeHacienda,bajoellinkaAnteproyectodePresupuesto2019.

Comment:




PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

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

Option“d”appliesifthePBSisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

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

Answer:c.No

Source:EldocumentosoloseencuentradisponibleenformatoPDF.Noexistenversionesconlosdatosenunformatoquepuedaserprocesadopormáquina.http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3454273936663237#!

Comment:




PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?

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

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

Answer:e.Notapplicable(thedocumentispubliclyavailable)

Source:EldocumentoPBS-AnteproyectodePresupuestoparalavigencia2019-estádisponiblepúblicamentebajolosparámetrosdelametodologíaOBS.

Comment:




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

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

Answer:

Source:

Comment:

PeerReviewerOpinion:

GovernmentReviewerOpinion:

PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

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

Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:"AnteproyectoPresupuestoGeneraldelaNación2019".Específicamente,el"Anexo1CircularPGN2019SupuestosMacroeconómicos""AnteproyectoPresupuestoGeneraldelaNación2019".Específicamente,el"Anexo1CircularPGN2019SupuestosMacroeconómicos"

Source:Losdocumentosestándisponiblesen:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3454273936663237#!http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased

Comment:




PBS-8.Istherea“citizensversion”ofthePBS?

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

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

Answer:b.No

Source:

Comment:




EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:Enelsiguienteenlacesepuedeconsultarelproyectodepresupuesto2019:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/ProyectoPptpGralNacion2019?_adf.ctrl-state=11q8hik5a1_1285&_afrLoop=3455932496288700#!

Comment:CabeseñalarqueelañofiscalenColombiacomprendedesdeel1deenerohastael31dediciembre.



IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019

EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?


Answer:27/7/2018

Source:

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

Paraconsultarlafechaenqueseradicóelproyectodepresupuesto2019enelCongresodelaRepúblicaporfavorseguirelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122810%2F%2FidcPrimaryFile&revision=latestreleased

Comment:




EBP-2.WhenistheEBPmadeavailabletothepublic?


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

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

TheOBSwilltreattheExecutive’sBudgetProposalas“NotProduced,”inthefollowingcases:

Theexecutivedoesnotsubmitthedraftbudgettothelegislature;orThelegislaturereceivesthedraftbudgetbutdoesnotapproveitordoesnotapproverecommendationsonthedraftbudget;Thelegislaturerejectsthedraftbudgetsubmittedbytheexecutive,buttheexecutiveimplementsitwithoutlegislativeapproval;orThereisnolegislature,orthelegislaturehasbeendissolved.

Answer:a.Atleastthreemonthsinadvanceofthebudgetyear,andinadvanceofthebudgetbeingapprovedbythelegislature

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=t56nls3sy_9&_afrLoop=3456048873935212&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3456048873935212%26_afrWindowMode%3D0%26_adf.ctrl-state%3D11q8hik5a1_2498

Comment:




EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?




Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

Answer:30/7/2018


Comment:




EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.


Answer:EnlapáginadelMinisteriodeHacienda,comoentidadencargadadelapolíticafiscalcolombiana,sepuedeencontrarcadadocumentoconlafechadepublicaciónlacualsediferenciadelafechaderadicacióndelproyectodepresupuesto2019anteelCongreso.


Comment:




9

EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?


Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

Answer:ParaconsultarelProyectodepresupuestocompletosepuededirigira:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019

Source:Además,enelsiguienteenlacesepuedeconsultarelOficiodeentregadelproyecto:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122810%2F%2FidcPrimaryFile&revision=latestreleased

Ambosdocumentosestándisponiblesen:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=t56nls3sy_9&_afrLoop=3456048873935212&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3456048873935212%26_afrWindowMode%3D0%26_adf.ctrl-state%3D11q8hik5a1_2498

Comment:Además,enelsiguienteenlacesepuedeconsultarelOficiodeentregadelproyecto:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122810%2F%2FidcPrimaryFile&revision=latestreleased

Ambosdocumentosestándisponiblesen:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=t56nls3sy_9&_afrLoop=3456048873935212&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3456048873935212%26_afrWindowMode%3D0%26_adf.ctrl-state%3D11q8hik5a1_2498



IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEBP2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019AdemásdelosdocumentosprevistosenellinkalProyecto2019,sedebeconsiderarcomodocumentodeapoyodelEBPelMarcoFiscaldeMedianoPlazo(MFMP)2018,publicadoenjuliode2018-https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-070525%2F%2FidcPrimaryFile&revision=latestreleased

EBP-5.IftheEBPispublished,arethenumericaldatacontainedintheEBPoritssupportingdocumentsavailableinamachinereadableformat?

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

Option“d”appliesiftheEBPisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat


Source:EnlapáginadelMinisteriodeHaciendaexisteundocumentoExceldenominado“DETALLEPROYECTOPGN2019”.Estedocumentocontienelosdatosenformatolegiblepormáquina.Paraverificarlainformaciónconsulteelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/ProyectoPGN.jspx?_adf.ctrl-state=11q8hik5a1_2498&_afrLoop=3525692219812894&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3525692219812894%26_afrWindowMode%3D0%26_adf.ctrl-state%3D86hdzos7w_25

Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Alafechanoestaactivoellink,porendenoesposiblecorroborarsiseliberóeldocumentoenformatolegibleenmáquinadadoquelanormanoordenaaello,yalconsultarloenlapáginanoaparecenlosdatosenformatoexcel.



EBP-6a.IftheEBPisnotpubliclyavailable,isitstillproduced?

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

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEBP-2).

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

Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.

Option“d”appliesifthedocumentisnotproducedatall.

Option“e”appliesifthedocumentispubliclyavailable.

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


Source:

Comment:



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

producedatall.

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

Answer:

Source:

Comment:



EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

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

IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.


Answer:“PROYECTODELEYDEPRESUPUESTOGENERALDELANACIÓN2019”

Source:Eldocumentoseencuentraen:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased

Comment:




EBP-8.Istherea“citizensversion”oftheEBP?

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

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

Answer:b.No

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/ProyectoPptpGralNacion2019?_adf.ctrl-state=86hdzos7w_78&_afrLoop=3526539498768784&_afrWindowMode=0&_afrWindowId=86hdzos7w_75#!

Comment:ElCBseelaboróconbaseenelEBynoenelEBP.ExisteunapresentaciónperonocumpleconlostérminosdelametodologíaOBP.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:efectivamenteexisteundocumentoconlainformacióndetalladaporsectoresparaelciudadano,publicadaenlapáginaweb.https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadano


EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019

EB-1b.WhenwastheEBapproved(enacted)bythelegislature?


Answer:26/11/2018

Source:LafechadesanciónoficialdelaLeydepresupuestofueel26denoviembrede2018comoseevidenciaenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased

Comment:ApesardequelaLeyfueaprobadaporlasplenariasdeCámaraySenadoel17deoctubrede2018,talycomoloseñalaBoletíndeprensaN.168emitidoporelMinisteriodeHacienda,setomacomoreferencialafechadepromulgacióndelaLey.http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-130537%2F%2FidcPrimaryFile&revision=latestreleased

Además,sepuedeconsultarelDecretosancionatorioqueseexpidióel28dediciembrede2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135324%2F%2FidcPrimaryFile&revision=latestreleased




EB-2.WhenistheEBmadeavailabletothepublic?


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

Answer:a.Twoweeksorlessafterthebudgethasbeenenacted

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/LeyPresupuestoGralNacion?_adf.ctrl-state=86hdzos7w_25&_afrLoop=3532322408488787#!

Comment:




EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.


Answer:28/11/2018

Source:LafechadepublicacióndelPresupuestoAprobadoenlapáginadelMinisteriodeHaciendayCréditoPúblicoesel28denoviembretalycomolodemuestraelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/LeyPresupuestoGralNacion?_adf.ctrl-state=86hdzos7w_25&_afrLoop=3532322408488787#!

Comment:SegúnelDiarioOficialNo.50.789delaSecretariadelSenado,elPresupuestoAprobadosepublicóel26denoviembrecomosepuedeobservaren:http://www.secretariasenado.gov.co/senado/basedoc/ley_1940_2018.html



IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019SetomanotadellinkproporcionadoporelrevisoralDiarioOficial.Entodocaso,lafechadepublicación(26o28denoviembre)detodasformasconfirmalarespuestadadaalapreguntaEB-2.

EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.


Answer:DeacuerdoalametodologíaOBS,losdocumentospresupuestariosdebenestarpublicadosenelsitioweboficialdelorganismogubernamentalqueseencargadelapolíticafiscal.Deestamanera,lafechadepublicacióndelPresupuestoAprobadoenlapáginadelMinisteriodeHaciendayCréditoPúblicoesel28denoviembrede2018,lacualesdiferentealafechaqueseindicaeneldocumento(26denoviembrede2018).

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/LeyPresupuestoGralNacion?_adf.ctrl-state=10tc3prztm_247&_afrLoop=3712290893362549#!

Comment:




EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?


Answer:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019


Comment:




EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?


Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No


Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allofthenumericaldataareavailableinamachinereadableformatComments:Sepermiteprecisarquelosdatospublicadosenformatoexcel(legible),sonloscorrespondientesalosdeldecretodeliquidación,cuyodocumentoeseldetalledelaleydelpresupuestoaprobadaporelcongresoenoctubreysancionadaennoviembre.SeadjuntaURLconlainformaciónpublicada:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/decretopresupuestogralnacion2019AdicionalenelPortaldeTransparenciaEconómica-PTE,sedisponelainformacióndelavigencia.Fuente:http://www.pte.gov.co/WebsitePTE/Index

IBPComment


DadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalEB2019es:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/leypresupuestogralnacion2019Enrelaciónalcomentariodelrevisordegobiernoconellinkalexcel,sereconoceeldetalledeinformacióndeesedocumento.Sinembargo,dadoquesólosepublicóenfebrerode2019,nopuedeconsiderarsecomopartedelEBpuesestáfueradelafechadecortedelaOBS2019.

EB-6a.IftheEBisnotpubliclyavailable,isitstillproduced?

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

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



Source:

Comment:




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

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

Answer:

Source:

Comment:


GovernmentReviewer

Opinion:

EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.

Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”


Answer:LeyNo.1940de26denoviembre2018porlacualsedecretaelpresupuestoderentasyrecursosdecapitalyleydeapropiacionesparalavigenciafiscaldel1deeneroal31dediciembrede2019.

Source:

Comment:




EB-8.Istherea“citizensversion”oftheEB?

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

Answer:a.Yes


Comment:Apesardequeexisteunaversióndelpresupuestociudadanopara2019,éstesepublicafueradeltiempodecortedelaencuesta,porloquesereferenciaelCBde2018.

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:Laversióndelpresupuestociudadano2019sepublicóendiciembrede2018peroenlapáginadelportaldetransparenciaeconómicahttp://www.pte.gov.co/WebsitePTE/Documentos/PresupuestoGeneralNacion2019.pdfalafechaderevisión,lapáginadereferenciadeMinhaciendanoseencuentraactiva.

GovernmentReviewer


Opinion:Agree

IBPCommentDiscussionswithgovernmentresultedinthefindingthattheCitizensBudgetwaspublishedinJanuary2019.AsperOBSmethodology,thisCBcannotqualify.AdocumentmustbepublishedbyDecember31,2018inordertobeconsideredintheOBS2019.

CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?


IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.

Answer:FY2018


Comment:DadoquelaOBS2019soloconsideradocumentospublicadoshastael31dediciembrede2018(fechadecorte),nosepuedeconsiderarelCB2019yaqueéstesepublicóalcomienzodelaño2019.PorestemotivoseutilizaelPresupuestoCiudadano2018.

PeerReviewerOpinion:DisagreeSuggestedAnswer:FY2019Comments:Eldocumentodepresupuestociudadanosepublicoendiciembrede2018enlapáginadelportaldetransparenciaeconómicahttp://www.pte.gov.co/WebsitePTE/Documentos/PresupuestoGeneralNacion2019.pdf

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:añofiscal2019Comments:Deacuerdoalcomentariorealizado,noesprecisodeterminarsifuepublicadodemaneraextemporánea,paramitigarlasdudasdelapublicaciónseadjuntaURL,elcualevidencialosdocumentosdedivulgacióndelPGN2019enproyectoy1erdebatejuntoconlaversiónciudadano,lafechadepublicacióndeldocumentoesDiciembrede2018.Fuente:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadanoAdicionalsepublicalainformaciónenelPortaldeTransparenciaEconómica-PTE.http://www.pte.gov.co/WebsitePTE/Index

IBPCommentDiscussionswithgovernmentresultedinthefindingthattheCitizensBudgetwaspublishedinJanuary2019.AsperOBSmethodology,the2019CitizensBudgetcannotqualify.AdocumentmustbepublishedbyDecember31,2018inordertobeconsideredintheOBS2019.Thustheresearcher'scommentthatthe2019CitizensBudgetcannotbeconsidered,iscorrect.Therefore,the2018CitizensBudgetisthecorrectdocumenttoconsider.TheMinisteriodeHaciendayCréditoPúblicochangedtheirwebsiteduringtheOBS2019researchperiod,andthelinkforthe2018CitizensBudgetprovidedbytheresearchernolongerworks.Thenewlinkishere:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestociudadano/presupuestociudadano2018RefertothisnewlinkforquestionsCB1-CB-8.

CB-2a.ForthefiscalyearindicatedinCB-1,whatisthepublicavailabilitystatusoftheCB?

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

RememberthatpubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedbytheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.

Answer:a.Producedbutmadeavailableonlinetothepublictoolate(publishedaftertheacceptabletimeframe)

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pagehierarchy/Page1017.jspx?_adf.ctrl-state=86hdzos7w_464&_afrLoop=3722799269104739&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3722799269104739%26_afrWindowMode%3D0%26_adf.ctrl-state%3D4dqhb2qnp_57

Comment:DadoquelafechadepublicacióndelCBesel7demayode2018yelPresupuestopara2018seaprobóel18deoctubrede2017,elpresupuestociudadanosepublicómásdetresmesesdespuésdelperiododetiempoaceptablesegúnlametodologíaOBS.Paraverificarlafechadeaprobacióndelpresupuesto2018seguirelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-093722%2F%2FidcPrimaryFile&revision=latestreleased

PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)Comments:elPortaldeTransparenciaeconómicaesunapáginadondesepublicanlosdocumentosrelacionadosconelpresupuestociudadanoyluegosecuelganenlapáginadelMinhacienda,porelloexisteunaapreciacióninexacta,puessisepublicoendiciembrede2018,sinembargonosehizoenlapáginaoficialdeMinhaciendasinoenlapáginahttp://www.pte.gov.co/WebsitePTE/Documentos/PresupuestoGeneralNacion2019.pdf

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)Comments:Deigualmaneraseprecisa,elpresupuestociudadanoparalavigencia2019estápublicadoenlasiguienteURL:Fuente:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadanoAdicionalsepublicalainformaciónenelPortaldeTransparenciaEconómica-PTE.http://www.pte.gov.co/WebsitePTE/Index

IBPCommentSeeIBPCommentinCB-1.

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

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

Answer:

Source:

Comment:



CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?


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

Answer:7/5/2018

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pagehierarchy/Page1017.jspx?_adf.ctrl-state=86hdzos7w_464&_afrLoop=3722799269104739&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3722799269104739%26_afrWindowMode%3D0%26_adf.ctrl-state%3D4dqhb2qnp_57

Comment:Dadoquelafechadepublicaciónesel7demayode2018yelPresupuestopara2018seaprobóel18deoctubrede2017,elpresupuestociudadanosepublicómásdetresmesesdespuésdelplazorequeridosegúnlametodologíaOBS.Paraverificarlafechadeaprobacióndelpresupuesto2018seguirelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-093722%2F%2FidcPrimaryFile&revision=latestreleased

PeerReviewerOpinion:DisagreeSuggestedAnswer:27/12/2018Comments:elpresupuestociudadanosecolgóenlapáginadelportaldetransparenciaeconómicaenesafechahttp://www.pte.gov.co/WebsitePTE/Documentos/PresupuestoGeneralNacion2019.pdf

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:laediciónypublicacióndelCB2019serealizaendiciembrede2018.

IBPCommentPleaserefertothenewlinkprovidedinCB-1IBPComment.ThedateinthePDFpropertiesremainsasMay7,2018.

CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.


Answer:Lafechadepublicacióndelpresupuestociudadano2018seencuentraenlapáginadelMinisteriodeHacienda.

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pagehierarchy/Page1017.jspx?_afrLoop=3547359799701184&_afrWindowMode=0&_afrWindowId=86hdzos7w_461#!%40%40%3F_afrWindowId%3D86hdzos7w_461%26_afrLoop%3D3547359799701184%26_afrWindowMode%3D0%26_adf.ctrl-state%3Dsvrtuj6t4_57

Comment:CabeañadirqueenlaspropiedadesdelPDFapareceigualmenteconlafechade7demayode2018.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ElCB2019fueeditadoypublicadoenDiciembrede2018.

IBPCommentRefertoCB-3aIBPComment.Thenewlinktothe2018CBprovidesthePDF,andthePDFpropertiesshowthedateasMay7,2018,astheresearcherexplains.

CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?


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

Answer:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:sereferencialaURLdelCB2019https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadano

IBPCommentPleaserefertoCB-1IBPComment.

CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

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


IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

Answer:PRESUPUESTOCIUDADANO2018

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Presupuestociudadano2019.Comments:Seprecisaquelapublicacióndelpresupuestociudadano2019,sehaubicadoenelPortaldeTransparenciaEconómicaylawebdehacienda:Fuente:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadanoAdicionalsepublicalainformaciónenelPortaldeTransparenciaEconómica-PTE.http://www.pte.gov.co/WebsitePTE/Index


CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

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

Answer:ElPresupuestoCiudadano2018correspondealdocumentodelPresupuestoAprobado.


Comment:SeanalizasoloelCBdelpresupuestoaprobadoyaquenoexistelaversiónparalapropuestadelejecutivoniparaelanteproyectodelpresupuesto(PBS).


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ElPresupuestoCiudadano2019correspondenciaaldocumentodelPresupuestoAprobado.Comments:Seprecisaquelapublicacióndelpresupuestociudadano2019,sehaubicadoenelPortaldeTransparenciaEconómicaylawebdehacienda:Fuente:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_publicacionesdelpresupuestociudadanoAdicionalsepublicalainformaciónenelPortaldeTransparenciaEconómica-PTE.http://www.pte.gov.co/WebsitePTE/Index


IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3548162326557453#!

Comment:



IBPCommentDadocambiosenlapáginawebdelMinisteriodeHaciendadeColombia,ellinkcorrectoalosIYRs2019es(porejemployEnero):https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2018/EjePresupuestal2018/enero2018

IYRs-2.WhenaretheIYRsmadeavailabletothepublic?

Publiclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthe

timeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Answer:a.Atleasteverymonth,andwithinonemonthoftheperiodcovered

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3548162326557453#!

Comment:



IBPCommentRegardingtheportalmentionedbythePeerReviewer,forthepurposesoftheIYRquestions,weareconsideringonlythedocumentsproposedbytheresearcher.

IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

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


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

Answer:24February(February),21March(March),27April2018(March),21May2018(April),29June2018(May),12July2018(June),03September2018(July),17September2018(August),31October2018(September),20November2018(October),26December2018(November).

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38;jsessionid=RTuUqNKqYLdyRF45d-TD_C93D63_d-JEcv5u_ZKVjKCSvQCAEivo!-480310057?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3955308616392199&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3955308616392199%26_afrWindowMode%3D0%26_adf.ctrl-state%3Doeawl48w9_4

Comment:LafechadepublicacióndelosInformesenlapáginadelMinisteriodeHaciendanocorrespondealafechaderealizacióndecadaunodeellos.



IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.


Answer:LafechadepublicacióndelosInformessedeterminóapartirdelafechaqueseregistraenlapáginadelMinisteriodeHacienda,lacualesdiferentealaqueseencuentraalinteriordecadadocumentoquecorrespondealafechaderealización.

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38;jsessionid=RTuUqNKqYLdyRF45d-TD_C93D63_d-JEcv5u_ZKVjKCSvQCAEivo!-480310057?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3955308616392199&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D3955308616392199%26_afrWindowMode%3D0%26_adf.ctrl-state%3Doeawl48w9_4

Comment:



IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?


ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:Noviembre2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased

Source:Octubre2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-131728%2F%2FidcPrimaryFile&revision=latestreleased

Septiembre2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-130974%2F%2FidcPrimaryFile&revision=latestreleased

Agosto2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-128313%2F%2FidcPrimaryFile&revision=latestreleased

Julio2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-127087%2F%2FidcPrimaryFile&revision=latestreleased

Junio2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119397%2F%2FidcPrimaryFile&revision=latestreleased

Mayo2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-118573%2F%2FidcPrimaryFile&revision=latestreleased

Abril2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-116499%2F%2FidcPrimaryFile&revision=latestreleased

Marzo2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-115352%2F%2FidcPrimaryFile&revision=latestreleased

Febrero2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-101635%2F%2FidcPrimaryFile&revision=latestreleased

Enero2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-100336%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?


Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.

Answer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat

Source:EnlapáginadelMinisteriodeHaciendaseencuentranlosdocumentosquecontienenlosdatosenformatolegiblepormáquina.Paraverificarlainformacióndirigirsealsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=svrtuj6t4_4&_afrLoop=3548162326557453#!

Comment:



IYRs-6a.IftheIYRsarenotpubliclyavailable,aretheystillproduced?

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

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




Source:

Comment:



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

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

Answer:

Source:

Comment:



IYRs-7.IftheIYRsareproduced,pleasewritethefulltitleoftheIYRs.

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

IfIn-YearReportsarenotproducedatall,researchersshouldmarkthisquestion“n/a.”

ResearchersshouldprovidethefulltitleofthemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–thefulltitlesofolderIYRs.

Answer:InformedeEjecuciónPresupuestoGeneraldelaNación2018Acumuladoa(noviembre).

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=b00tkbl34_4&_afrLoop=1263079186561253#!

Comment:Elnombredelosdocumentosdelosrestantesmeseseselmismo,solocambiaelmes.



IYRs-8.Istherea“citizensversion”oftheIYRs?


Answer:b.No

Source:

Comment:



MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:SibienhayuninformedeejecuciondeSemestreIde2018,noseconsideracomoMYRpornocontenerelementosdeactualizaciondeestimacionesmacroeconomicasofiscalesparaloquerestadelaño.

http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=whd4yunvl_81&_afrLoop=4045016052356103#!

Verdocumentoentab"EjecuciónSemestreI"-Año2018

Comment:



MYR-2.WhenistheMYRmadeavailabletothepublic?



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

Answer:d.TheMYRisnotreleasedtothepublic,orisreleasedmorethanthreemonthsafterthemidpoint

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Nineweeksorless,butmorethansixweeks,afterthemidpoint

MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?




Answer:01/01/1999

Source:Eldocumento,puvlicadoen3/8/2018,nocontieneloselementosnecesariosparaserconsideradounMYR.

http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=whd4yunvl_81&_afrLoop=4045016052356103#!

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:Nosepublica


MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.


Answer:N/A.

Source:

Comment:



MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?


Answer:

Source:EldocumentonocontieneloselementosnecesariosparaserconsideradounMYR

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:N/AComments:DadoqueeldocumentopublicadonocorrespondealestándardeunReportedeMedioAño,nodeberíamencionarseellink.


ResearcherResponseAntiguoLink:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased

MYR-5.IftheMYRispublished,arethenumericaldatacontainedintheMYRavailableinamachinereadableformat?

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

Option“d”appliesiftheMYRisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:d.Notapplicable

Source:

Comment:




MYR-6a.IftheMYRisnotpubliclyavailable,isitstillproduced?

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

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


Answer:d.Notproducedatall

Source:

Comment:



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

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

Answer:

Source:

Comment:



MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

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


Answer:N/A

Source:SibienexisteeldocumentollamadoINFORMEDEEJECUCIÓNPRESUPUESTAL2018ACUMULADOALPRIMERSEMESTRE,noseconsideraMYRpuesnocontieneactualizaciondesupeustosmacroeconimasoestimacionesfiscales.http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



MYR-8.Istherea“citizensversion”oftheMYR?


Answer:b.No

Source:

Comment:



YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/ep2017;jsessionid=cg2ZyukUQ52U6VjsRorAB3_vKf1Miy5l3ddHtc9kSAL7IXUP6LVf!-1440479539?_adf.ctrl-state=wmd9ym5sc_597&_afrLoop=4043168850310328&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D4043168850310328%26_afrWindowMode%3D0%26_adf.ctrl-state%3Dwhd4yunvl_4


Comment:



IBPCommentDadosloscambiosalapáginawebdelMinsiteriodeHacienda,ellinkcorrectoalYERes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017

YER-2.WhenistheYERmadeavailabletothepublic?


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

Answer:b.Ninemonthsorless,butmorethansixmonths,aftertheendofthebudgetyear


Comment:




YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?



Answer:03/8/2018


Comment:




YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.


Answer:EnlapáginadelMinisteriodeHaciendaseindicalafechadecreacióndelarchivoquepublica.

Source:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/ep2017?_adf.ctrl-state=whd4yunvl_4&_afrLoop=4049560457313174&_afrWindowMode=0&_afrWindowId=whd4yunvl_1#!

Comment:LaspropiedadesdelPDFindicanqueeldocumentofuecreadoel26dejuliode2018.




YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?


Answer:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogralnacion2017/EjecucionPresupuestal2017/informefinal2017

Source:

Comment:LaContaduríaGeneraldelaNaciónpublicaundocumentoanualenelqueseencuentrainformacióncomplementariasobreelbalancedelasituaciónfinancieradelpaísalfinaldecadavigenciafiscal.Paramásinformacióndirigirsealsiguienteenlace:http://www.contaduria.gov.co/wps/wcm/connect/5f97229b-5caf-40ff-8cfb-8e1a4dcfa4e1/PAP-BGN-2018-CONS-DEFO-Nacional.pdf?MOD=AJPERES&CACHEID=5f97229b-5caf-40ff-8cfb-8e1a4dcfa4e1




YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?


Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:EldocumentosoloseencuentradisponibleenPDF.

Comment:




YER-6a.IftheYERisnotpubliclyavailable,isitstillproduced?

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

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


Option“e”appliesifthedocumentispubliclyavailable.



Source:

Comment:




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

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

Answer:

Source:

Comment:



YER-7.IftheYERisproduced,pleasewritethefulltitleoftheYER.

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

Answer:INFORMEDELAEJECUCIÓNPRESUPUESTALDELAVIGENCIA2017


Comment:

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Sinembargo,enlaplataformaactualalaquemigrólapáginadelMinisteriodichoinformenoseencuentraynoesposibleubicarlo.



YER-8.Istherea“citizensversion”oftheYER?


Answer:b.No

Source:

Comment:




AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017

Source:LaContraloríaGeneraldelaRepúblicaseencargadeelaborarunaseriedeinformesquecomponenelreportedeauditoríadelpresupuestopúblico.Enelsiguienteenlaceseencuentrandisponiblesdichosdocumentos:https://www.contraloria.gov.co/resultados/informes/informes-constitucionales/-/document_library_display/qGuMx1g0tMaE/view/1136923?_110_INSTANCE_qGuMx1g0tMaE_redirect=https%3A%2F%2F

Comment:




AR-2.WhenistheARmadeavailabletothepublic?


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

Answer:b.12monthsorless,butmorethansixmonths,aftertheendofthebudgetyear

Source:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0

Comment:



AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?



Answer:8/8/2018

Source:Lasfechasseverificanusandoelcomandojavascriptenlapaginadecadadocumento:

https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0

https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0

Comment:EstafechaapareceregistradaenlaspropiedadesdelPDF.Además,coincideconlaquearrojaelcomandoJavascriptelcualseñalalafechadeactualizacióndelapaginaweb.



AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.


Answer:EstafechasedeterminóapartirdelaspropiedadesdelosdocumentosPDFydeloscomandosJavascript.

Source:Lasfechasseverificanusandoelcomandojavascriptenlapaginadecadadocumento:

https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0

https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0

Comment:



AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?


Answer:https://www.contraloria.gov.co/resultados/informes/informes-constitucionales/-/document_library_display/qGuMx1g0tMaE/view/1136923?_110_INSTANCE_qGuMx1g0tMaE_redirect=https%3A%2F%2Fwww.contraloria.gov.co%3A443%2Fresultados%2Finformes%2Finformes-constitucionales%3Fp_p_id%3D110_INSTANCE_qGuMx1g0tMaE%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_pos%3D1%26p_p_col_count%3D2

Source:Enelenlacecitadoseencuentrantodoslosdocumentosdelaauditoría.EspecíficamenteelInformedeAuditoríaalBalanceGeneraldelaNaciónyelInformedeCuentaGeneraldelPresupuestoydelTesoro.

Comment:



AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?


Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:LosarchivossepublicanenPDF.Noseencuentrandisponiblesenformatolegiblepormáquina.

Comment:



AR-6a.IftheARisnotpubliclyavailable,isitstillproduced?

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

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



Source:

Comment:




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

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

Answer:

Source:

Comment:



AR-7.IftheARisproduced,pleasewritethefulltitleoftheAR.

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

Answer:InformedeAuditoríadelBalanceGeneraldelaNación2017yCuentaGeneraldelPresupuestoydelTesoro2017.

Source:https://www.contraloria.gov.co/resultados/informes/informes-constitucionales/-/document_library_display/qGuMx1g0tMaE/view/1136923?_110_INSTANCE_qGuMx1g0tMaE_redirect=https%3A%2F%2Fwww.contraloria.gov.co%3A443%2Fresultados%2Finformes%2Finformes-constitucionales%3Fp_p_id%3D110_INSTANCE_qGuMx1g0tMaE%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_pos%3D1%26p_p_col_count%3D2

Comment:



AR-8.Istherea“citizensversion”oftheAR?


Answer:b.No


Source:

Comment:



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

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

Answer:a.Yes

Source:LapáginadelMinisteriodeHaciendacontienelainformacióndelanteproyecto,elproyectodepresupuestodelejecutivo,elpresupuestoaprobado,elpresupuestociudadano,losreportesdeejecuciónduranteelaño,larevisióndemitaddeañoeinformaciónrelevantedelreportedefindeaño(http://www.minhacienda.gov.co).EnlapáginadelaContaduríaGeneraldelaNaciónseencuentrandisponiblesinformessobreelestadodelasfinanzasdelpaísalfinaldecadavigenciafiscalconloscualessecomplementalainformacióndelreportedefindeaño(http://www.contaduria.gov.co).Adicionalmente,elPortalTransparenciaEconómicacontienecifrasdelosingresosygastosdelaNación(http://www.pte.gov.co/WebsitePTE/).Porúltimo,lapáginawebdelaContraloríaGeneraldelaNacióncontienelosdocumentosrelacionadosalreportedeauditoria(https://www.contraloria.gov.co/resultados/informes/informes-constitucionales).

Comment:



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

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

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfile

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

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

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

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

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

http://www.orcamentofederal.gov.br

Source:http://www.pte.gov.co/WebsitePTE/http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=13qf7rtlzo_45&_afrLoop=4240859511200539#!https://www.contraloria.gov.co/resultados/informes/informes-constitucionaleshttp://www.contaduria.gov.co/wps/portal/internetes/home/internet/productos/balance-general-y-otros-informes/

Comment:



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

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats


Comment:ElPortalTransparenciaEconómicarecogelainformacióndeingresosygastosdemúltiplesaños.MientrasquelaContaduríaGeneraldelaNaciónpublicalosbalancesdetalladosdelascuentasdelpaís.



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

Answer:a.Yes


Comment:Enelenlacehttp://www.pte.gov.co/WebsitePTE/InfografiasepuedevisualizarladistribucióndelPresupuestoGeneraldelaNación.



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

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

Answer:a.Yes

Source:Ley42de1993disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_0042_1993.htmlTítuloXIIdelaConstituciónPolíticadisponibleen:http://www.constitucioncolombia.com/titulo-12Decreto111de1996EstatutoOrgánicodePresupuesto,disponibleen:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty;jsessionid=qR9O2PFCBN7H7MRgovtfBUvt0mxKR-lo2iIHGFDFaiexMV72mX6q!-89808455?nodeId=%2FOCS%2FMIG_6220602.PDF%2F%2FidcPrimaryFile&revision=latestreleasedLey819de2003,ResponsabilidadFiscal,disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_0819_2003.htmlLey1473,ReglaFiscaldisponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1473_2011.html

Comment:



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

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

Answer:a.Yes

Source:Ley1712de2014:Leydetransparenciaydelderechodeaccesoalainformaciónpúbicanacional.Disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1712_2014.htmlLey1757de2015:Leyestatutariadeparticipación.Disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1757_2015.htmlLey1474de2011:Porlacualsedictannormasorientadasafortalecerlosmecanismosdeprevención,investigaciónysancióndeactosdecorrupciónylaefectividaddelcontroldelagestiónpública.Disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1474_2011.html

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

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

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

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

Ley850de2003:pormediodelacualsereglamentanlasveeduríasciudadanas.Disponibleen:https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=10570Ley1755de2015:PormediodelacualseregulaelDerechoFundamentaldePeticiónysesustituyeuntítulodelCódigodeProcedimientoAdministrativoydeloContensiosoAdministrativo.Disponibleen:http://www.secretariasenado.gov.co/senado/basedoc/ley_1755_2015.html

Comment:



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

GUIDELINES:

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

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

Answer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.

Source:Enlaspáginas10-71delProyectodeLeydelPresupuestoGeneraldelaNación2019sepresentalatabladelpresupuestodegastosdesagregadoporunidadadministrativa.Adicionalmente,laspáginas99-144contienenelpresupuestodelgastosocialtambiénporunidadadministrativa.http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



2.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyfunctionalclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyfunctional

classification.

Answer:a.Yes,expendituresarepresentedbyfunctionalclassification.

Source:LasecciónfinaldelMensajePresidencial,denominada“ASPECTOSCOMPLEMENTARIOSDELPRESUPUESTOGENERALDELANACIÓN2019”,contienelaclasificaciónfuncionaldelgastoentrelaspáginas26-57endondesedetallanlosfinesprogramáticosdelgastoteniendoencuentalasactualizacionesplanteadasenelManualdeEstadísticasdeFinanzasPúblicas2014delFondoMonetarioInternacional.LainformaciónsobrelaclasificaciónfuncionaldelgastoestásintetizadaenelCuadro1delapágina28.Véase:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



3.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyfunctionalclassification,isthefunctionalclassificationcompatiblewithinternationalstandards?

GUIDELINES:

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

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

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

Answer:a.Yes,thefunctionalclassificationiscompatiblewithinternationalstandards.

Source:ElDecreto412de2018modificatoriodelDecretoÚnicoReglamentario(DUR)delSectordeHaciendayCréditoPúblicoylaResolución0010de2018delaDirecciónGeneraldePresupuestoPúblicoNacionalactualizaelcatálogodeclasificaciónpresupuestalacordeconlosestándaresinternacionalestalycomoseevidenciaenlosAnexosalMensajePresidencial.Véase:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?

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

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

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

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.

Answer:a.Yes,expendituresarepresentedbyeconomicclassification.

Source:AdemásdelaclasificacióneconómicaqueserealizaenelProyectodePresupuesto,eldocumento“ASPECTOSCOMPLEMENTARIOSDELPRESUPUESTOGENERALDELANACIÓN2019”presentadetalladamentelanaturalezaeconómicadelosdiferentesconceptosdelgastoylasmodificacionesqueserealizaronenelprocesodeactualizacióndelcatálogodeclasificaciónpresupuestal.Verlaspáginas19-26:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



5.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyeconomicclassification,istheeconomicclassificationcompatiblewithinternationalstandards?

GUIDELINES:

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

Answer:a.Yes,theeconomicclassificationiscompatiblewithinternationalstandards.

Source:Comosemencionóenrespuestasanteriores,elproyectodelPresupuestoGeneraldelaNación2019seelaboróteniendoencuentalaactualizacióndelcatálogodeclasificaciónpresupuestalcompatibleconlosestándaresinternacionalesplanteadosenelManualdeEstadísticasdeFinanzasPúblicas2014delFMI.http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



6.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsforthebudgetyear?

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

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

GUIDELINES:

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

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

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

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

Answer:a.Yes,programsaccountingforallexpendituresarepresented.

Source:ElProyectodePresupuesto2019entrelaspáginas10y71contieneunadescripcióndelgastopúbliconosoloporunidadesadministrativassinoporlosprogramasindividualesquesefinancian.Verelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

GUIDELINES:

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

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

Answer:d.No,multi-yearexpenditureestimatesarenotpresentedbyanyexpenditureclassification.

Source:Lapropuestadepresupuestonopresentaproyeccionesmulti-anuales.

Comment:Lasclasificacionesestánpresentesperocarecendelaproyecciónmulti-anual.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,multi-yearexpenditureestimatesarepresentedbyonlyoneofthethreeexpenditureclassifications.Comments:sereportalainformaciónporlaclasificaciónadministrativa,lacualesagrupadaporlossectoresdelgasto(hacienda,salud,educación,InclusiónSocial...)

IBPCommentParaasegurarconsistenciaconotrospaíses,seconfirmalarespuestaDdadoquelainformacióndelMFMP2018solomuestraunaagregacióndeclasificacióneconómica,peronolosuficientementedesagregadaparaserconsideradaparaestapregunta.

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

Answer:Noneoftheabove

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Clasificaciónadministrativa.MGMP

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

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


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

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

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

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

Answer:d.No,multi-yearestimatesforprogramsarenotpresented.

Source:ApesardequeelMarcoFiscaldeMedianoPlazo2018,comodocumentosoportedelProyectodePresupuestoGeneraldelaNación,contienelasestimacionesplurianualesdelgasto,estasproyeccionesnoseencuentrandesagregadasporprogramastalycomoseseñalanenelProyectodePresupuesto(pregunta6)oenlaspáginas80-81deldocumentoAspectosComplementariosdelPGN2018enelcuadro13.DocumentoProyectodePresupuesto2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleasedDocumentoAspectosComplementariosdelPGN2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



9.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresenttheindividualsourcesoftaxrevenue(suchasincometaxorVAT)forthebudgetyear?

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

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

Answer:a.Yes,individualsourcesoftaxrevenueaccountingforalltaxrevenuearepresented.

Source:ElProyectodeLeydePresupuestoGeneraldelaNación2019enlaspáginas146-149presentaeldetalledelacomposicióndelosingresosdentrodelcualseencuentrandesagregadoslosingresostributarios.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased

Comment:LesegundapartedelProyectodeLeydePresupuestoGeneraldelaNaciónincluyeunaseccióncontítulo"DetalledelacomposicióndeingresosPGN2019."



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

GUIDELINES:Question10assessesthedegreetowhichtheindividualsourcesof“non-tax”revenuearedisaggregatedinthebudget.Thecategoryofnon-taxrevenuesis

diverse,andcanincluderevenuerangingfromgrantsfrominternationalinstitutionsandforeigngovernmentstofundsraisedthroughthesaleofgovernment-providedgoodsandservices.

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

Answer:a.Yes,individualsourcesofnon-taxrevenueaccountingforallnon-taxrevenuearepresented.

Source:ElProyectodeLeydePresupuestoGeneraldelaNación2019enlaspáginas146-149presentaeldetalledelacomposicióndelosingresosdentrodelcualseencuentrandesagregadoslosingresosnotributarios.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased

Comment:LesegundapartedelProyectodeLeydePresupuestoGeneraldelaNaciónincluyeunaseccióncontítulo"DetalledelacomposicióndeingresosPGN2019."



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

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforatleasttwoyearsfollowingthebudgetyearinquestion.

Answer:b.No,multi-yearestimatesofrevenuearenotpresentedbycategory.

Source:ElMarcoFiscaldeMedianoPlazo,comodocumentodeapoyodelProyectodeLeydePresupuesto2019,presentalaproyeccióndelosingresosparaunperiodode10añosdivididosporcategoría(tributarios,notributarios).Verlaspáginas230-231enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleasedNoobstante,lainformaciónpresentadanoseexpresaentérminosnetossinoenporcentajerespectoalPIB.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearestimatesofrevenuearepresentedbycategory.

IBPCommentAspertheOBSmethodology,theresponseshouldbeBsincethevaluesformulti-yearrevenuesarenotpresented.AlthoughtheMFMP2018presentspercentages,thenominalGDPisnotavailableinthesamedocumenttomakeasimplecalculation.Toensureconsistencywithothercountries,theOBSmethodologyonlyacceptspercentagesifthethebaseGDPvalueisavailableinthesamedocument.

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

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

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

Answer:d.No,multi-yearestimatesforindividualsourcesofrevenuearenotpresented.

Source:ApesardequeelMarcoFiscaldeMedianoPlazo2018contieneinformaciónsobrelasfuentesindividualesdelosingresos,estasestimacionessoloseencuentrandisponibleshasta2019,esdecir,nosepresentanlasproyeccionesdelasfuentesdeingresosindividualesparalosañossiguientesalavigenciafiscalenanálisis.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearestimatesforindividualsourcesofrevenueaccountingforallrevenuearepresented.

IBPCommentAfterfurtherclarification,thegovernmenthasagreedwiththeresearcher'sresponse.Hence,theresponseremainsaD.

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

GUIDELINES:Question13asksaboutthreekeyestimatesrelatedtoborrowinganddebtthatthebudgetshouldinclude:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;and

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

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

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

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

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

Answer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:EldocumentoAnexoalMensajePresidencialcontieneinformaciónsobreserviciodeladeuda,paginas39y40,peronodeudatotal.Además,enlapagina14deldocumentoAspectoscomplementariosdelPGN2019sepresentainformaciónrelacionadaalmontodepréstamosnuevosnetosduranteelañopresupuestario.

Comment:VerelAnexoalMensajePresidencial:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleasedVerAspectosComplementariosdelPGN2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:EnelMarcoFiscaldeMedianoPlazosepresentalas3estimaciones.

IBPCommentInresponsetotheGovernmentReviewer,wehavefoundthatTotalDebt("DeudaNeta")isshownonpage16oftheAnexosalMensaje.(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased)Therefore,thisischangedfromBtoA.

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

Answer:Thecentralgovernment’stotaldebtburdenattheendofthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyearTheamountofnetnewborrowingrequiredduringthebudgetyear

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:enelMFMPtambiénseencuentralacargatotaldeladeudadelgobiernocentralalfinaldeañopresupuestario

IBPCommentSeeIBPcommentonQuestion13.

14."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationrelatedtothecompositionofthetotaldebt

outstandingattheendofthebudgetyear?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"

GUIDELINES:

Question14focusesonthecompositionofgovernmentdebtattheendofthebudgetyear,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:

interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.

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

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

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

Answer:d.No,informationrelatedtocompositionoftotaldebtoutstandingisnotpresented.

Source:ElAnexoalMensajePresidencialpresentalainformaciónrelacionadaconlosintereses,lasamortizacionesylaclasificacióndeladeudainternayexterna.Además,sepresentanotroscomponentestalescomoelfondodecontingenciasylascomisionesyotrosgastos.Sinembargo,nosepresentainformaciònsobrelacomposicióntotaldeladeuda,sololacomposicióndelosaños2018-2019,porlocualnocumpleconlorequeridoenelcuestionario.Verelcuadro14sobreelServiciodeladeuda2018-2019enlapágina40delsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:Sepresentainformaciónsobrelacomposicióndeladeudaenlosaños2018y2019,massinembargonosepresentalainformaciónsobreeltotaldeladeudapùblica,tampocohayinformaciónsobrelatasadeinterésquesemanejanisobrelamadurezdeladeuda.Porlotantoseseleccionólarespuesta"d".


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthecompositionofthetotaldebtoutstanding.Comments:LainformaciónseencuentraenelMarcoFiscaldeMedianoPlazo.

IBPCommentSemantienelarespuestaDdadoquelainformaciónquepresentaelMFMP(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-070525%2F%2FidcPrimaryFile&revision=latestreleased)refiereadeudahasta2017.Lainformacióndedeudapara2019solotrataladeudadelgobienrogeneral,nocentral,queesloqueevaluúalaOBS.LosAnexosalMensajemuestraDeudatotal,peronosucomposición(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased,páigna16).

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


Source:Loselementosadicionalesserefierena:"Comisionesyotrosgastos"y"Fondodecontingencias".Verlapágina40delAnexoalmensajepresidencialen:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



IBPCommentVercomentariodeIBPaQ14.

15."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)"

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

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

WhilethecoremacroeconomicinformationshouldbeastandardfeatureoftheExecutive’sBudgetProposal,theimportanceofsometypesofmacroeconomicassumptionsmayvaryfromcountrytocountry.Forexample,thebudgetestimatesofsomecountriesareparticularlyaffectedbychangesinthepriceofoilandothercommodities.

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

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

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.

Source:Elapartado“III.Panoramamacroeconómico”delMensajepresidencialcomplementalascifrascondiferentesestimacionescomolasdelasexportacionesydelPIBrealynominalenlaspáginas24-25.SolosolodatoscomoporcentajedelPIB,ynoseveelvalordelPIBeneldocumento.VerMensajepresidencial:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122811%2F%2FidcPrimaryFile&revision=latestreleased

Comment:

PeerReviewer

Opinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.Comments:CreoqueelhechodenopresentarmedicionesdePIBnominalnoimplicaquelainformacióncentralparaestablecerlasestimacionesmacroeconómicasnosepresenteoestelimitada.DehechoelMarcoFiscaldeMedianoPlazoestablecelascondicionesbásicasparalaidentificacióndelcontextoeconómicoparalaprogramaciónpresupuestal.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthemacroeconomicforecast.Comments:Endesacuerdo.EnlapreguntaseestablecequelasvariablesmacroeconómicasseencuentranenelMensajePresidencialyconmayordetalleenelMFMP

IBPCommentLosAnexosalMensaje(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased)muestranelPIBnominal,PIBrealeinflaciónparaelañofiscal(p.16).LarespuestaadecuadaesBdadoquesibiennoseencuentralatasadeinterésparaelañofiscal(sinoañosprevios),hayinformaciónadicional.

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

Answer:RealGDPgrowthInformationbeyondthecoreelements(pleasespecify)InflationrateNominalGDPlevel

Source:Seincluye,además,informaciónrelacionadaalasestimacionesdelasexportacionesyelpreciodeloscommoditiescomoelpetróleotalycomosemencionóenlaanteriorrespuesta.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:Adicionalseencuentralatasadeinflaciónenlapágina25deldocumentoAnexoalMensajePresidencialhttps://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:NivelnominaldePIBTasadeinflaciónRealcrecimientodelPIBTasasdeinterésInformaciónmásalládeloselementoscentrales(especifique)EstasvariablesseexplicanendetalleenelMFMP

IBPCommentVercomentariodeIBPaQ15.

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

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

GUIDELINES:

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

·inflationrate;

·realGDPgrowth;and

·interestrates.

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

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

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

Answer:b.Yes,thecoreinformationispresentedtoshowtheimpactofdifferentmacroeconomicassumptionsonthebudget.

Source:Enlaspáginas179y180delMarcoFiscaldeMedianoPlazo2018sepresentainformaciónsobreelimpactoquegeneraríamayorinflaciónsobrelosingresosyelgasto.VerelCuadro3.5:SensibilidaddelBalanceTotalGNC2019enlapágina180delMFMP2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased

Sinembargo,lainformaciónpublicadaeneldocumentonoseconstituyecomoun"análisisdesensibilidad"debidoaqueexcluyealgunasvariablesmacroeconómicasynopresentainformaciónsobrelaevolucióndelasvariablescolocadas(esdecir,nopresentan2númerosquedenrazóndelcambioenlasvariablesmacroeconómicas)

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:Endesacuerdo.EnlapreguntaseestablecequelasvariablesmacroeconómicasnotienenqueestarobligatoriamentesoloenelMensajePresidencial

IBPCommentSemodificalarespuestadeDaBenbasealainformacionpresentadaenelMFMP-Cuadro3.5ygráfico4.9,4.A.3:https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-070525%2F%2FidcPrimaryFile&revision=latestreleased

17.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectexpenditures?

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

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

Answer:a.Yes,estimatesthatshowhowallnewpolicyproposalsaffectexpendituresarepresented,alongwithanarrativediscussion.

Source:EldocumentoAspectosComplementarioscontieneunapartadoenelquesedescribeelimpactoqueproducenlaspropuestasdepolíticassobreelpresupuesto,clasificadassectorialmente.Porejemplo,enlapágina29sepresentanlaspolíticasdeprotecciónsocial,enlapágina33elgastodelaspolíticasdeeducaciónyenlapágina36laspolíticasdesalud,cadaunoconsusrespectivoscuadrosderesumen.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



18.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectrevenues?

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

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

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

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

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

Answer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectrevenuesarepresented.

Source:EldocumentoAnexosalMensajePresidencialdelPresupuesto2019enlaspáginas28-32presentaunabreveexplicacióndecómolasnuevaspolíticasafectanlosingresos;sinembargo,estainformaciónesincompleta.Enlacealdocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

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

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

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

Source:EldocumentoAspectosComplementariosdelPGN2019presentainformaciónrespectoalaclasificacióndelgastofuncional,administrativoyeconómico.Enelcuadro1enlapágina28seencuentralaclasificaciónfuncionaldelgastodelosaños2018y2019,enlapágina29seidentificalaconcentracióndelpresupuestoporlasprincipalesunidadesadministrativasyenlapágina76sepresentaelcuadro11:ejecuciónvigenciafiscal2018–primersemestreconlaclasificacióneconómicadelgasto.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



20.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsfortheyearprecedingthebudgetyear(BY-1)?

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


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

Answer:a.Yes,programsaccountingforallexpendituresarepresentedforBY-1.

Source:Enlaspáginas80-81deldocumentodeAspectosComplementariosdelPGN2019seencuentraelcuadro13enelquesepresentalainformaciónrespectoalgastodelprimersemestrede2018divididoporsectoryporlosprincipalesprogramasdelPresupuesto.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

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

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

Answer:a.Yes,expenditureestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.

Source:ElAnexoalMensajePresidencialpresentaelgastoactualizadodelosaños2018y2019talycomoseevidenciaenlatabla4delapágina26yenelcuadro9delapágina33.Enlacealanexo:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

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

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

Answer:c.Yes,expenditureestimatesforBY-2andprioryearsarepresentedbyonlyoneofthethreeexpenditureclassifications.

Source:EldocumentoAspectosComplementariosdelPGN2019enlapágina98contieneelcuadro6:PresupuestoInicialdegastos2017elcualpresentalaclasificacióneconómicadelosgastosdelavigenciamencionada.Noseencuentraevidenciadelaclasificaciónfuncionalyadministrativa.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:

Answer:Economicclassification

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Clasificaciónadministrativa

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

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


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

Answer:c.Yes,programsaccountingforlessthantwo-thirdsofexpendituresarepresentedforBY-2andprioryears.

Source:EnelanexoAspectosComplementariosdelPGN2019seencuentraelcuadro19:“Ejecucióninversión2017-PrincipalesProgramas”elcualcontienelosgastosporprogramaparael2017,dosañosantesdelavigenciaanalizada.Verlapágina111enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:Nosepresentadeformaclaraeltotaldelosgastos.



24.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallexpendituresreflectactualoutcomes?

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

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Answer:a.Twoyearspriortothebudgetyear(BY-2).

Source:ElanexoAspectosComplementariosdelPGN2019contieneelcuadro13:EjecucióndelPresupuestodegastos2017enlapágina104elcualpresentalosresultadosrealesdelosgastosparalavigenciamencionada.Dirigirsealsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.

Answer:

a.Yes,revenueestimatesforBY-1arepresentedbycategory.

Source:Enlapágina68deldocumentoAspectosComplementariosdelPGN2019sepresentalainformacióndelosingresoscorrientesdelaño2018desagregadosporingresostributariosynotributarios.Verelcuadro2PresupuestodelaNación–Ingresoscorrientes:aforoyrecaudo2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.

Source:EldocumentoAspectosComplementariosdelPGN2019presentaunanálisisdelosingresosdelaño2018enelqueseidentificanlasfuentesindividualesdelosdiferentesconceptosdeingresos.Verlaspáginas65-72enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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


Answer:a.Yes,revenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.

Source:EnelapartadodeInformedeEjecuciónpresupuestal2018(páginas65-72)deldocumentoAspectosComplementariosdelPGN2019sepresentanlosingresosestimados,loquerealmenteserecaudóylaejecucióndelañoreferenciado.Específicamenteverelcuadro1PresupuestoGeneraldelaNación–EjecuciónrentasyrecursosdeCapital2018enlapágina65yelcuadro2PresupuestodelaNación-Ingresoscorrientes:aforoyrecaudo2018enlapágina68.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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


Answer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.

Source:EldocumentoAspectosComplementariosdelPGN2019contieneunanálisisdelosingresosparalosaños2017y2018.Encuantoalprimerolainformaciónseencuentraenlaspáginas87-97,específicamenteverelcuadro2enlapágina93.Lainformacióndelaño2018seencuentraenlaspáginas65-72y,concretamenteenelcuadro2enlapágina68seencuentranlosdatosdesagregadosporingresostributariosynotributarios.Verelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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


Answer:b.Yes,individualsourcesofrevenueaccountingforatleasttwo-thirdsof,butnotall,revenuearepresentedforBY-2andprioryears.

Source:ElanexoAspectosComplementariosdelPGN2019enlaspáginas89-97unanálisisdelosingresosdelaño2017enelcualesposibleidentificarindividualesdelosingresos.Sinembargo,estainformaciónesincompletapuesnoseencuentraparatodoslosrubrosdeingresos.Seanexaenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?


Answer:a.Twoyearspriortothebudgetyear(BY-2).

Source:Eldocumentoanexollamado“AspectosComplementariosdelPGN2019contieneunanálisisdelaejecucióndelpresupuestoderentasyrecursosdecapitalparaelaño2017.Véaseelcuadro1enlapágina89enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

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

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

The“core”informationincludes:

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

ThiscoreinformationforBY-1isconsistentwiththebudgetyearinformationforborrowinganddebt,whichisexaminedinQuestions13and14.

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.

Source:EldocumentoAspectosComplementariosPGN2019enlaspáginas78-79presentainformaciónsobrelaejecuciónpresupuestaldelserviciodeladeudaparaelaño2018(BY-1),sinembargo,estainformaciónesincompletapuessoloserefierealosintereses,lasamortizacionesysiladeudaesinternaoexterna,conlocualseexcluyenlosdemáscomponentes.Verelcuadro11:Ejecuciónvigenciafiscal2018–PrimerSemestreenlapágina76enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased.SibienelMarcoFiscaldeMedianoPlazo2018enlaspáginas231-233contieneunanálisisdelasostenibilidaddeladeudapública,éstanocontieneeltotaldeladeudaalfinaldelaño2018,lacantidaddelosnuevospréstamosrequeridosdurantedichoañoytampocopresentalastasasdeinterésdeestosempréstitos.VerelMFMP2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforgovernmentdebt.

IBPCommentNetNewBorrowingisprovidedonCuadro2.6,page146ofthe2018MFMP.However,theMFMPdoesnotgivequalifyinginformationonInterestRatesorMaturityProfile.Therefore,theanswerremainsasC.

32.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichthedebtfiguresreflectactualoutcomes?

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

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

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

Answer:d.Noactualdataforgovernmentdebtarepresentedinthebudgetorsupportingbudgetdocumentation.

Source:Sibienhayinformacionsobreserviciodeladeudade2017,noserefiereadeudatotal.ElApartado4.3serviciodeladeudadeldocumento“AspectosComplementariosdelPGN2019”contieneunanálisisdelosresultadosdelserviciodeladeudaparaelaño2017(páginas109-110).VerCuadro18ejecuciónserviciodeladeuda2017enlapágina110delsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.BeforeBY-3.

IBPCommentWhilethereisinformationavailablefordebtservicing(amortizationandinterestpayments)forBY-2,thisquestionrequiresinformationonTotalDebt.TherearenoTotalDebtfiguresforBY-2(2017)availableintheEBPdocuments.Therefore,thisscoresaD.

33."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonextra-budgetaryfundsforatleastthebudgetyear?

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

GUIDELINES:

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

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

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

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

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

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

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtoextra-budgetaryfundsaswellassomeadditionalinformationbeyondthecoreelements.A“b”answerappliesiftheExecutive’sBudgetProposalorsupportingdocumentationpresentsallofthecoreinformation.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtoextra-budgetaryfundsispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonextra-budgetaryfunds.

Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomeextra-budgetaryfunds.

Source:EneldocumentoAspectosComplementariosdelPGN2019seencuentraelcuadro5deBalanceFiscaldelSectorPúblicoConsolidado(2019vs2018)enlapágina12elcualcontieneinformaciónrelevantesobrelosfondosextrapresupuestarios.Sinembargo,estainformaciónesincompletapuesexcluyealgunoselementosesencialesquerequierelametodologíadelaencuesta.Verenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



IBPCommentFormoredetailsonEBFsseethe2018IMFreport,page9:https://www.imf.org/en/Publications/CR/Issues/2018/08/02/Colombia-Fiscal-Transparency-Evaluation-46148

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

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

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

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

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

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

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

Answer:a.Yes,centralgovernmentfinancesarepresentedonaconsolidatedbasis.

Source:EldocumentoAspectosComplementariosdelPGN2019contienelainformaciónconsolidadadelasfinanzasdelgobiernocentral.Verelcuadro5deBalanceFiscaldelSectorPúblicoConsolidado(2019vs2018)enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



35.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofintergovernmentaltransfersforatleastthebudgetyear?

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

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

Answer:c.Yes,estimatesofsomebutnotallintergovernmentaltransfersarepresented.


Source:Enlapágina26deldocumento“AnexosalMensajePresidencial”sepresentaelcuadro4:PresupuestoGeneraldelaNación2018-2019elcualcontieneinformaciónsobrelastransferenciasdelGobiernoNacionalalasentidadesterritorialesparalosañosreferenciados[verlalineapresupuestaria:"Transferencias,SGP"].

Además,enlapágina27sepresentanlaspartidaspresupuestalesdelastransferenciasensectorescomosalud,pensiones,educación,entreotros.Seanexaenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:Referenciaaddicional:http://www.shd.gov.co/shd/sistema-general-de-participaciones"ElSistemaGeneraldeParticipacionesSGPestáconstituidoporlosrecursosquelaNacióntransfierepormandatodelosartículos356y357delaConstituciónPolíticadeColombiaalasentidadesterritoriales–departamentos,distritosymunicipios,paralafinanciacióndelosserviciosasucargo,ensalud,educaciónylosdefinidosenelArtículo76delaLey715de2001."


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallintergovernmentaltransfersarepresented,alongwithanarrativediscussion.

IBPCommentAfterfurtherclarification,thegovernmenthasagreedwiththeresearcher'sresponse.Hence,theresponseremainsaC.

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

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

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

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

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

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

Answer:

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

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

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

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

c.Yes,onealternativedisplayofexpendituresispresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.

Source:Enlapágina167-171deldocumentoAspectosComplementariosdelPGN2019sepresentaunanálisisdelimpactofinancierodelPresupuestoGeneraldelaNación2019sobrelapoblaciónvíctimadelconflictoarmado.ApesardequeelDepartamentoNacionaldePlaneaciónpublicaelpresupuestodeinversiónregionalizado,alafechaéstedocumentonosehapublicado.Porlotanto,nosecumplenloscriteriosdelapreguntaencuantoaloscomponentesdegénero,edad,oterritorial.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



IBPCommentDadocambiosenlawebdelMinisterio,ellinkadecuadoes:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestogralnacion/presupuestogeneraldelanacin/proyectodeley2019

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

Answer:Otherdisplaysofexpenditure(pleasespecify)

Source:Poblaciónvíctimadelconflictoarmado.

Comment:



37.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesoftransferstopubliccorporationsforatleastthebudgetyear?

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

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

Answer:c.Yes,estimatesofsomebutnotalltransferstopubliccorporationsarepresented.

Source:ElproyectodePresupuestomuestrabajodiferentesministeriosdestinosalasempresaspublicas,peronoseobservaundesagregadodelastransferenciasacadaempresa.PoresoseseleccionaC.Verhttp://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122978%2F%2FidcPrimaryFile&revision=latestreleased

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofalltransferstopubliccorporationsarepresented,butanarrativediscussionisnotincluded.Comments:Elproyectodepresupuestomuestraunagregadodetodaslastransferenciasdelasentidadesdelnivelcentralaempresaspúblicas,sinembargonodetallalainformacióncorrespondienteacadaunadeellas,amientenderlarespuestamasadecuadaeslab,puestonoquesepresentaundetallededichastransferenciasaunqueelglobaldelasmismasestádescritoenelpresupuesto.https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066380%2F%2FidcPrimaryFile&revision=latestreleased


IBPCommentLarespuestaCdebemantenersepuessibienhayinformacióndetransferencias,esdemaneraagregadaynohaynarrativasobreella.

38.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonquasi-fiscalactivitiesforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforthequasi-fiscalactivityandtheintendedbeneficiaries.)

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

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

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

Theaboveexamplesarepolicychoicesthatmaybeapprovedbythegovernmentandlegislature.However,quasi-fiscalactivitiescanalsoinvolveactivitiesthatviolateorcircumventacountry’sbudgetprocesslawsorarenotsubjecttotheregularlegislativeapprovalprocessforexpenditures.Forexample,theexecutivemayissueaninformalordertoagovernmententity,suchasapubliccommercialenterprise,toprovidetheexecutivewithgoodsandservicesthatnormallywouldhavetobepurchasedwithfundingauthorizedbythelegislature.Allquasi-fiscalactivitiesshouldbedisclosedtothepublicandsubjecttopublicscrutiny.

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

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

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

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

Source:EldocumentoAspectosComplementariosdelPGN2019presentaunareferenciaalbalancecuasificalenlapágina12;sinembargo,noseencuentra



evidenciadeunadescripcióndeestasrentas.Seanexaelenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomequasi-fiscalactivities.

IBPCommentdadalainformacióndelAspectosComplementarios2019,semodificalarespuestadeDaC.

39.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassets,andanestimateoftheirvalue.)

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

Alistingofthefinancialassets;andAnestimateoftheirvalue.

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

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

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

Answer:d.No,informationrelatedtofinancialassetsisnotpresented.

Source:EldocumentoAspectosComplementariosdelPGN2019presentaalgunosdatossobrelosactivosfinancierosdeformaagregadaenlaspáginas21-22.Estainformaciónesinsuficientepuesnosepresentaunlistadocompletoyelvalorestimadodecadauno.Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleasedEstapreguntabuscaverstock,noflujos,poresoserespondeD.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforallfinancialassets.

IBPCommentDuringdiscussionswiththeGovernmentReviewer,theyprovidedadditionaldetailsregardingwheretofindinformationonfinancialassetsforthis

question:"ElanálisissecomplementaconlosdocumentosdelMFMP2018Cuadro8.7ActivosFinancierosyPasivos.MEFP2014.(%PIB)pág.374Cuadro8.8ActivosFinancierosyPasivos.MEFP2014.($MM)pág.375.EslainformaciónpreliminarqueseobtieneapartirdelaarmonizaciónalestándarinternacionalMEFP2014."WhilethereisinformationintheMFMP2018aboutthebalancesoffinancialassets,theinformationonlycoversthe2016and2017BudgetYears.Thisquestionrequiresthatfinancialassetbalancesbeavailablefor"atleast"theBudgetYearoftheExecutiveBudgetProposal,whichisBudgetyear2019.Therefore,thisquestionscoresaD.

40.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonnonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassetsbycategory.)

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

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

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

Answer:d.No,informationrelatedtononfinancialassetsisnotpresented.

Source:LosdocumentosquecomponenelProyectodepresupuestodelejecutivonopresentanunlistadoconlainformacióndelosactivosnofinancieros.Porendenosecumplenlosrequisitosdelapregunta.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforallnonfinancialassets.

IBPCommentDuringdiscussionswiththeGovernmentReviewer,theyprovidedadditionaldetailsregardingwheretofindinformationonnon-financialassetsforthisquestion:"Enlarevisióndelosdocumentospresupuestales,eneldocumentoaspectoscomplementariosdelPGN2019,seevidencianosoloelconceptodeAdquisicionesdeactivosnofinancieros,sinosedalalecturaeconómicadelpresupuestoenlossiguientesapartados:1)Homologacióndeapropiacionespág.22;2)HomologacióndelainversiónsegúnClasificaciónEconómicadelpresupuestopág.23;3)ResultadoPresupuestalVigencia2019PresupuestoGeneraldelaNaciónpág.25.AdicionalenelMFMP2018losCuadro8.5Activosnofinancieros.MEFP2014($MM)pág.371yCuadro8.6Activosnofinancieros.MEFP2014(%PIB)pág.371."Whilethereisinformationinthe"AspectosComplementationsdelPGN"regardingnon-financialassets,suchinformationonlycoversacquisitionsofnon-financialasset,ratherthanbalancesoftotalnon-financialassets.Furthermore,whilethereisinformationintheMFMP2018aboutthebalancesofnon-financialassets,theinformationonlycoversthe2016and2017BudgetYears.Thisquestionrequiresthatnon-financialassetbalancesbeavailablefor"atleast"theBudgetYearoftheExecutiveBudgetProposal,whichisBudgetyear2019.Therefore,thisquestionscoresaD.

41.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditurearrearsforatleastthebudgetyear?

GUIDELINES:

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

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

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

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

Answer:d.No,estimatesofexpenditurearrearsarenotpresented.

Source:Enlapágina85deldocumentoAspectosComplementariosdelPGN2019sepresentaelCuadro17:Ejecucióndelrezagode2017queseejecutaen2018enelcualsemencionaelrezagopresupuestalpara2018.Apesardeesto,noseincluyeinformaciónsobreelrezagode2018queseincorporaalapropuestadepresupuesto2019debidoaqueestainformaciónseconsolidalosprimerosmesesdelañopresupuestario.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallexpenditurearrearsarepresented,alongwithanarrativediscussion.

IBPCommentDuringdiscussionswiththeGovernmentReviewer,theyprovidedadditionaldetailsregardingestimatesofexpenditurearrears:"TalcomoserefierenlosinvestigadoreseneldocumentodeAspectosComplementariosdelPGN2019lapágina85evidencialaejecucióndelrezagoconstituidoparalavigencia2017,estandoenlocorrectodereflejarlainformación.Paraestoseprecisaqueparaelañopresupuestarioesdecirlaejecucióndelavigencia2018,enesemomentotnoescorrectoafirmarquereservapresupuestalseconstituye,yaqueeselperiodoqueseestáejecutandoelpresupuestoysoloseconocedichovalorcuandosecierralavigenciafiscalesdecira31dediciembredel2018,porlotantoyasehasuperadoelprocesodeprogramaciónysonrecursosquenohacenpartedelapropuestadeproyectodepresupuestoparalavigenciat+1,estecasovigencia2019."Deacuerdoalametodología,estapreguntabuscainfromaciónsoreproyeccionesparaelañofiscal(2019).Enconsecuencia,seconfirmalarespuestaD.

42.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationoncontingentliabilities,suchasgovernmentloanguaranteesorinsuranceprograms,foratleastthebudgetyear?

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

GUIDELINES:

Question42focusesoncontingentliabilities,askingwhether“core”informationrelatedtotheseliabilitiesispresented.Thesecorecomponentsinclude:

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

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

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

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

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

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelementsorsomecontingentliabilities.

Source:Seveinformacióndepasivoscontingentesenlapagina388ysiguientesdelmarcoFiscaldeMedianoPlazohttp://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



IBPCommentSemodificalarespuestadeBaC.Hayinformacióngeneralsobrepasivoscontingentesenañospasadosysemuestrainformaciónsobreelporpósitodeello.VertambiéninformedelFMI2018:https://www.imf.org/en/Publications/CR/Issues/2018/08/02/Colombia-Fiscal-Transparency-Evaluation-46148,dondesereportasobrepasivoscontingentes.

43.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentprojectionsthatassessthegovernment’sfutureliabilitiesandthesustainabilityofitsfinancesoverthelongerterm?

(Thecoreinformationmustcoveraperiodofatleast10yearsandincludethemacroeconomicanddemographicassumptionsusedandadiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.)

GUIDELINES:

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

Projectionsthatcoveraperiodofatleast10years.Themacroeconomicanddemographicassumptionsusedinmakingtheprojections.Adiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.Goodpublicfinancialmanagementcallsforbudgetstoincludefiscalsustainabilityanalyses.

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




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

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

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


Source:EldocumentodeapoyodelapropuestadepresupuestodelejecutivodenominadoMarcoFiscaldeMedianoPlazo2018contieneunapartadoenelcualpresentalospasivoscontingentesdelgobierno.Estedocumentopresentalasestimacionesparaunperiodode10añossobrediversosfactoresderiesgo.Porejemplo,enlapágina416sepresentaelCuadro10.13PasivoContingenteenContratosparaelDesarrollodeInfraestructurayenlapágina424sepresentaelcontingenteporoperacionesdecréditopúblicoyparticipaciónenelPIBparaunperiodode2018-2018,conlocualsecubreunperiodode10años.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



IBPCommentSehacereferenciaaloscuadros10.22and10.23enpáginas428-9delMFMP-https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-070525%2F%2FidcPrimaryFile&revision=latestreleased

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

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

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

Answer:c.Yes,estimatesofsomebutnotallsourcesofdonorassistancearepresented.

Source:ComopartedelaactualizacióndelCatálogodeClasificaciónPresupuestalrealizadaatravésdelaResolución0010de2018delaDirecciónGeneraldePresupuestoPúblicoNacional,eneldocumentodeapoyodelapropuestadelejecutivodenominado“AspectosComplementariosdelPGN2019”sepresentaelvalorestimadodelasdonacionesfinancierasparaelaño2019.Apesardequeenlapágina24sepresentaelCuadro5:ResultadoPresupuestalVigencia2019conlainformacióndelasdonaciones,estainformaciónesincompletapuesnopresentaunadiscusiónnarrativadeesterubroytampocoseincluyenlasdonacionesenespecie.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?


nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



45.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationontaxexpendituresforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachtaxexpenditure,theintendedbeneficiaries,andanestimateoftherevenueforegone.)

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

astatementofpurposeorpolicyrationale;alistingoftheintendedbeneficiaries;andanestimateoftherevenueforegone.

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

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

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

Answer:d.No,informationrelatedtotaxexpendituresisnotpresented.

Source:EldocumentoanexoAspectosComplementariosdelPGN2019presentaunanálisissobreelimpactofiscalquegeneranlasexclusionesdelImpuestoalValorAgregadoyelgastotributarioenelqueincurreelEstado;sinembargo,para2019nosepresentaestainformación.Asimismo,noseencontróevidenciadequeelMarcoFiscaldeMedianoPlazo2018presenteinformaciónsobreelgastotributarioparaelaño2019,apesardequecontieneinformaciónrelacionadaparavigenciasanteriores.VereldocumentoAspectosComplementariosPGN2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleasedVerMarcoFiscal:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforalltaxexpenditures.



IBPCommentDuringdiscussionswiththeGovernmentReviewer,theyprovidedadditionaldetailsrelatedtotaxexpenditures:"Agregarunasanotaciones,yaqueelgobiernoalarmonizarsupresupuestoconlosestándaresinternacionales(MEFP2014),evidenciaensuestructuradegastoslacuentas'Gastosportributos,multas,sancioneseinteresesdemora',elcualpermiteidentificarlosgastosporesteobjetodelasunidadesejecutoraspertenecientesalPGN(DocumentoscomoelanexodecretodeliquidaciónyelcomplementarioPGN2019reflejanlosprimerosdatosdeprogramaciónconestainformación)."InresponsetotheGovernmentReviewer'scomment,andfurtherreviewingthedocumentsoftheEBPpackage,includingthe"AspectosComplementatiosdelPGN2019"(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066387%2F%2FidcPrimaryFile&revision=latestreleased),thereisinformationregardingTaxExpendituresfor2017(chapter8).However,thisquestionrequiresinformationfor"atleast"theBudgetyear,butthereisnoinformationavailableforthatyear.Therefore,thescoreisaD.

46.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofearmarkedrevenuesforatleastthebudgetyear?

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

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

Answer:a.Yes,estimatesofallearmarkedrevenuesarepresented,alongwithanarrativediscussion.

Source:Enlaspáginas49-50delAnexoalMensajePresidencialdelProyectodePresupuesto2019sepresentaunadiscusiónnarrativadelasvigenciasfuturasaprobadas.Porejemplo,losrecursosreservadosparaelmejoramientodeinfraestructuradelaredvialolosrecursosdestinadosalProgramaFRECHII,entreotros.VéaseelCuadro2:Vigenciasfuturasenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

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

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

Question47asksabouttheinformationcoveringthebudgetyear,andQuestion48asksabouttheperiodatleasttwoyearsbeyondthebudgetyear.Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentbothestimatesofhowthebudgetislinkedtogovernment’spolicygoalsforthebudgetyear(forQuestion47)orforamulti-yearperiodbeyondthebudgetyear(forQuestion48)andanarrativediscussionofhowthesepolicygoalsare

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

reflectedinthebudget.Toanswer“b”foreitherquestion,theExecutive’sBudgetProposalorsupportingdocumentationmustpresentestimatesthatshowhowthebudgetislinkedtogovernment’spolicygoals,butnonarrativediscussionisincluded.A“c”responseappliesifthepresentationincludesonlyanarrativediscussion,orifitincludesestimatesthatshowhowthebudgetislinkedtosome,butnotall,ofthegovernment’spolicygoals(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoinformationispresentedonhowthebudgetislinkedtogovernment’spolicygoals.

Answer:a.Yes,estimatesthatshowhowtheproposedbudgetislinkedtoallthegovernment’spolicygoalsforthebudgetyeararepresented,alongwithanarrativediscussion.

Source:EldocumentoAspectosComplementariosdelPGN2019presentaunaexplicaciónnarrativasobrelarelaciónentrelapropuestadepresupuestoylaspolíticasplanteadasporelejecutivo.Porejemplo,enlaspáginas29-38sepresentalarelaciónelpresupuestoconlaspolíticasdelGobiernoNacionalensectoresprioritarioscomosalud,educaciónyprotecciónsocial.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

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

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

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

Answer:d.No,informationonthelinkbetweenthebudgetandthegovernment’sstatedpolicygoalsforamulti-yearperiodisnotpresented.

Source:NingunodelosanexosnilaLeypresentaninformaciónsobrelarelaciónentrelapropuestadepresupuestoconlaspolíticasdegobiernodeperiodosanteriores.Solosehacenalgunascomparacionesconelañoinmediatamenteanterior,esdecir,conelaño2018.

Comment:



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

IBPCommentSeagradeceelcomentariodelrevisordegobierno.Sibieneldocumento"REGIONALIZACIÓNPLANPLURIANUALDEINVERSIONES2015-2018"esreferenciadoenelMensajePresidencialdelEBP2019(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066392%2F%2FidcPrimaryFile&revision=latestreleased)comoTodosporunNuevoPaís(PND),estedocumentonocontienelainformaciónrelevantesobredosañossiguientesa2019yqueesrelevanteparaestapregunta.

49.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataoninputstobeacquiredforatleastthebudgetyear?

GUIDELINES:Question49asksabouttheavailabilityofnonfinancialdataoninputsforthebudgetyear.(NonfinancialdataonoutputsandoutcomesareaddressedinQuestion50.)

Thebudgetshoulddisclosenotonlytheamountofmoneythatisbeingallocatedonaprogrambutalsoanyinformationneededtoanalyzethatexpenditure.Nonfinancialdataandperformancetargetsassociatedwithbudgetproposalsareusedtoassessthesuccessofagivenpolicy.Forexample,evenwhenallocatedfundsarespentaccordingtoplan,thereremainsthequestionofwhetherthepolicydeliveredtheresultsthatitaimedtoachieve.

Nonfinancialdatacanincludeinformationon:

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

Inaddition,governmentsthatsetperformancetargetsmustusenonfinancialdataforoutputsandoutcomestodetermineifthesetargetshavebeenmet.

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

Answer:d.No,nonfinancialdataoninputsarenotpresented.

Source:Elcuadro19delmensajepresidencialmuestrametasporprogramas,peronoinsumos.Verhttp://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:IchoosenottoreviewthisquestionComments:Lapreguntanoesdeltodoclara.

50.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataonresults(intermsofoutputsoroutcomes)foratleastthebudgetyear?

GUIDELINES:Question50asksabouttheavailabilityofnonfinancialdataonresultsforthebudgetyear.Nonfinancialdataonresultscanincludedataonbothoutputsandoutcomes,butnotoninputs(whichareaddressedinQuestion49).Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresent,foratleastthebudgetyear,nonfinancialdataonresultsforeachindividualprogramwithinalladministrativeunits(ministries,departments,andagencies).Itisalsoacceptableifnonfinancialdataonresultsforeach

individualprogramisorganizedbyfunctionalclassification.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentnonfinancialdataonresultsforalladministrativeunitsorallfunctionalclassifications,butnotforeachindividualprogram(orevenforanyprograms)withinthoseadministrativeunitsorfunctions.A“c”responseappliesifnonfinancialdataonresultsarepresentedonlyforsomeprogramsand/orsomeadministrativeunitsorsomefunctions.Answer“d”appliesifnononfinancialdataonresultsispresented.

Answer:b.Yes,nonfinancialdataonresultsarepresentedforalladministrativeunits(orfunctions)butnotforall(orany)programs.

Source:ElAnexoalMensajePresidencial2019,cuadro19,presentametasyresultadosdeprogramas:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



51.AreperformancetargetsassignedtononfinancialdataonresultsintheExecutive’sBudgetProposaloranysupportingbudgetdocumentation?

GUIDELINES:Question51asksaboutperformancetargetsassignedtononfinancialdataonresultsforthebudgetyear.Thequestionappliestothosenonfinancialresultsshowninthebudget,andthatwereidentifiedforpurposesofQuestion50.

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

Answer:a.Yes,performancetargetsareassignedtoallnonfinancialdataonresults.

Source:ElProyectodeLeydePresupuestoGeneraldelaNación2019ysusdocumentosdeapoyonopresentaninformaciónsobrelosobjetivosdedesempeñoquetienenlosdatosnofinancierossobreresultados.SeanexaenlacedelosAnexosalMensajePresidencial:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122812%2F%2FidcPrimaryFile&revision=latestreleased

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,performancetargetsareassignedtomostnonfinancialdataonresults.Comments:EnelAnexoalMensajePresidencial,numeral8.2.2.seencuentralasecciónAVANCESDELPRESUPUESTODEINVERSIÓNINFORMADOPORDESEMPEÑOYRESULTADOS.Enellasepresentanlasmetasyobjetivosalineadosalosprogramasyproyectosdeinversióndiscriminadosporsectores.Porendeconsideroquelarespuestanoescorrecta.https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,performancetargetsareassignedtoallnonfinancialdataonresults.Comments:LadescripciónseencuentraenelMFMP.

IBPCommentTomandoenconsideraciónelcomentariodelrevisorexterna,ydadalaevidenciapoporcionada,semodificalarespuestadeDaA.VerparaestapreguntaelAnexoalMensajePresidencial,numeral8.2.2."AVANCESDELPRESUPUESTODEINVERSIÓNINFORMADOPORDESEMPEÑOY

RESULTADOS",https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-066386%2F%2FidcPrimaryFile&revision=latestreleased

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

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

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

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

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

Answer:c.Yes,estimatesofsomebutnotallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented.

Source:EldocumentoAspectosComplementariosdelPGN2019contienealgunaspolíticasquetienencomoobjetivobeneficiaralaspersonasdeescasosrecursos,porejemplo,atravésdelaatencióndelaprimerainfanciaoelsubsidioparaadquirirvivienda.Verlaspáginas164-171sobrelaatenciónalapoblaciónvíctimadelconflictoarmadointernoenelPGN2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122813%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

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

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

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

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

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

Answer:a.Yes,adetailedtimetableisreleasedtothepublic.

Source:LapáginadelMinisteriodeHaciendapresentadeldocumento“Capítulo9.InstructivosyformulariosparalaprogramacióndelPresupuestoNación”endondeseresumeelprocesodeprogramacióndelpresupuestoyelcalendarioquedebenseguirlasentidades.VerelFlujogramadelprocesodeprogramaciónpresupuestalenlaspáginas41-43enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-101136%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



54.DoesthePre-BudgetStatementpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)

GUIDELINES:

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

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

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

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

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.

Source:Eldocumento“Anexo1CIRCULAREXTERNAAnteproyectodePresupuestoparalavigencia2019”contieneestimacionessobrelainflaciónyelPIBnominalyreal;sinembargo,excluyeinformaciónesencial.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-100828%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewer

Opinion:Agree

IBPCommentInthetableonpage1oftheAnexo1CIRCULAREXTERNA,thereappearstobeadditionalmacroeconomicdatathatqualifies(importsandexchangerate).Hence,responsehasbeenadjustedfromCtoB.

55.DoesthePre-BudgetStatementpresentinformationonthegovernment’sexpenditurepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofexpenditurepoliciesandprioritiesandanestimateoftotalexpenditures.)

GUIDELINES:

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

adiscussionofexpenditurepoliciesandpriorities;andanestimateoftotalexpenditures.

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

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


Source:El“Anexo1CIRCULAREXTERNAAnteproyectodePresupuestoparalavigencia2019”enlaspáginas3-6presentaunadescripcióndelasestimacionestotalesdelgasto;sinembargo,estainformaciónexcluyeelementosesencialesparacumplirlosrequisitosdelapregunta.Seanexaelenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-100828%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



56.DoesthePre-BudgetStatementpresentinformationonthegovernment’srevenuepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofrevenuepoliciesandprioritiesandanestimateoftotalrevenues.)

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

adiscussionofrevenuepoliciesandpriorities;andanestimateoftotalrevenue.

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

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

Answer:d.No,informationrelatedtothegovernment’srevenuepoliciesandprioritiesisnotpresented.

Source:El“Anexo1CIRCULAREXTERNAAnteproyectodePresupuestoparalavigencia2019”contieneinformaciónsobrelosingresosdelgobierno.Aunasí,estainformaciónesinsuficientepuesnopresentalaspolíticasyprioridadesdelgobiernonilasestimacionestotalesdelosingresos.Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-100828%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

GUIDELINES:

Question57askswhetherthePre-BudgetStatementincludesthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingneededintheupcomingbudgetyear;

·thecentralgovernment’stotaldebtburdenattheendoftheupcomingbudgetyear;and

·theinterestpaymentsontheoutstandingdebtfortheupcomingbudgetyear.

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



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

Answer:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:Enlapágina169deldocumento“AnteproyectodePresupuestoGeneraldelaNación2019”seanexaelFormulario2elcualcontieneinformación

sobreelpagodeintereses,informaciónqueesinsuficienteparacumplirtodoslosrequisitosdelapregunta:Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-102091%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.

Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.

Answer:b.No,multi-yearexpenditureestimatesarenotpresented.

Source:ElAnteproyectodel2018cumpleconlosplazosespecificadosperonocontienelaproyecciónplurianualdelgasto.ElMarcoFiscaldeMedianoPlazo2018comodocumentoadicionalquesepresentaanualmentealCongreso,contienelasestimacionesplurianualesdeltotaldegastos.Verlaspáginas230-231deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-119167%2F%2FidcPrimaryFile&revision=latestreleasedSinembargo,elMarcoFiscaldeMedianoPlazonocumpleconlosplazoscontempladosporelcuestionarioparalapublicacióndelainformación-delPBS(documentopreliminar).

Comment:



59.DoestheEnactedBudgetpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

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

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

Answer:

c.Yes,theEnactedBudgetpresentsexpenditureestimatesbyonlyoneofthethreeexpenditureclassifications.

Source:LaLey1940de2018mediantelacualseapruebaelPresupuestoGeneraldelaNación2019cumpleconlaclasificaciónfuncionalyadministrativaenlaspáginas6-54.Seanexaenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



IBPCommentUponreviewoftheevidencefromtheResearcherandPeerReviewer,wehavedeterminedthatonlyAdministrativeClassificationisshownintheEnactedBudget.ThereisnotsufficientdetailintheitemsundereachMinistry("Funcionamiento,""Deuda,"and"Inversion")toqualifyforaFunctionalClassification.SinceonlyoneClassificationisgiveninsufficientform,thescoreisaC.

59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:

Answer:Administrativeclassification

Source:

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeClassificationEconomicClassification


IBPCommentSoloseobservaunaclasificaciónfuncionalenelEB2019(https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-065977%2F%2FidcPrimaryFile&revision=latestreleased).Lainformaciónsobrepresupeustodefucionamientoypresupuestodeinversiónnoeslosuficientementedetalladaparaserconsideradacomoclasificacióneconómica.

60.DoestheEnactedBudgetpresentexpenditureestimatesforindividualprograms?

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


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

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

Source:Talycomoseevidenciaenlaspáginas6-54delaLey1940de2018,enelpresupuestoaprobadosepresentanlasestimacionesdegastosporprogramas.Seanexaenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforlessthantwo-thirdsofexpenditures.Comments:HayqueaclararqueenColombialagestiónpresupuestalporprogramascorrespondealpresupuestodeinversiónynoaldefuncionamiento,losprogramaspresupuestalesestánatadosalagestióndelpresupuestodeinversiónyalossistemasdeplaneaciónestratégicademedianoplazo(PlanNacionaldeDesarrollo)porellonosepresentaelpresupuestoaniveldeprogramaparaTODOSlosgastossinosoloparaelgastoeinversiónquepara2019representamenosdelasdosterceraspartesdeltotaldelgastopresupuestal.


IBPCommentToensureconsistencywithothercountries,andafterfurtherreview,theresponsehasbeenchangedfromAtoB,giventhattheEnacted2019Budgetonlyshowsprogram-levelinformationunderthe"PresupuestodeInversion"undereachMinistrybutnotunderthe"PresupuestodeFuncionamiento."GiventhechangestotheMinistry'swebsite,thecorrectlinktotheEnacted2019Budgetis:https://www.minhacienda.gov.co/webcenter/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-065977%2F%2FidcPrimaryFile&revision=latestreleased

61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.

Source:ApesardequelaLey1950de2018porlacualseapruebaelPresupuestoGeneraldelaNaciónparalavigencia2019nopresentalosingresostributariosynotributarios,estosrecursosestánclasificadospor:ingresoscorrientesdelaNación,recursosdecapital,contribucionesparafiscalesyfondosespeciales.Verlapágina1deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



62.DoestheEnactedBudgetpresentindividualsourcesofrevenue?

GUIDELINES:

Question62askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheEnactedBudget.Thequestionappliestobothtaxandnon-taxrevenue.

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

Answer:d.No,theEnactedBudgetdoesnotpresentindividualsourcesofrevenue.

Source:LaLey1950de2018porlacualseapruebaelPresupuestoGeneraldelaNaciónparalavigencia2019nopresentalasfuentesindividualesdelosingresoscomoseevidenciaenlapágina1deldocumento.Seanexaenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenue.Comments:EnPágina170sepresentauncuadrodelasfuentesdeingresos,EstructuraEconómicadelproyectoPGNhttp://leyes.senado.gov.co/proyectos/images/documentos/Textos%20Radicados/proyectos%20de%20ley/2018%20-%202019/PL%20059-18%20Presupuesto%202019.pdf

IBPCommentSeagradeceelcomentariodelgobierno.Sinembargo,eldocumentosugeridoformapartedelEBPynodelEB,razónporlaquenopuedeconsiderarseparaestapregunta.

63.DoestheEnactedBudgetpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question63asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thetotaldebtoutstandingattheendofthebudgetyear;

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

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



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

Answer:

c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:LaLey1950de2018porlacualseapruebaelPresupuestoGeneraldelaNaciónparalavigencia2019contieneelpresupuestodeladeudapúblicaenlapágina16sección1401.Sinembargo,esteapartadonocontieneinformaciónsobreelmontodelosempréstitosnuevosduranteelañopresupuestarioyelpagodeintereses.Seanexaenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



64.WhatinformationisprovidedintheCitizensBudget?

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

GUIDELINES:

Question64focusesonthecontentoftheCitizensBudget,askingwhether“core”informationispresented.Thesecorecomponentsinclude:

expenditureandrevenuetotals;themainpolicyinitiativesinthebudget;themacroeconomicforecastuponwhichthebudgetisbased;andcontactinformationforfollow-upbycitizens.

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

Answer:d.TheCitizensBudgetisnotpublished.

Source:EnlaSección1semencionaqueelpresupuestociudadano2019sepublicafueradelafechadecorteexigidaporlametodología,porloquenoseanalizaenlaencuesta.Además,elCB2018sepublicótardepueselPresupuesto2018seaprobóel18deoctubrede2017yelCBsepublicóel7demayode2018,esdecir,másde4mesesluegodelaaprobacióndelpresupuesto.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.TheCitizensBudgetprovidesthecoreinformation.

IBPCommentTheMinisteriodeHaciendayCréditoPúblicochangedtheirwebsiteduringtheOBS2019researchperiod,andthenewlinkforthe2018CitizensBudgetprovidedbytheresearchernolongerworks.Thenewlinkishere:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestociudadano/presupuestociudadano2018ThePDFpropertiesdemonstratethatthe2018CBwaspublishedtoolate.ThereforetheanswerisD.

65.HowistheCitizensBudgetdisseminatedtothepublic?

GUIDELINES:Question65askshowtheCitizensBudgetisdisseminatedtothepublic.CitizensBudgetsshouldbemadeavailabletoavarietyofaudiences.ThereforepaperversionsandanInternetpostingofadocumentmightnotbesufficient.

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

Answer:d.ACitizensBudgetisnotpublished.

Source:Enelmismosentidoquelaanteriorrespuesta,elPresupuestoCiudadano2019nosepublicódentrodelmargendetiemporequeridoporlametodologíadelaencuesta.Seanexaeldocumento2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.ACitizensBudgetisdisseminatedonlybyusingonemeansofdissemination.


66.Hastheexecutiveestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationpriortopublishingtheCitizensBudget?

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

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

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

Answer:d.No,theexecutivehasnotestablishedanymechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget.

Source:LaelaboracióndelosPresupuestosCiudadanosestáacargodelMinisteriodeHaciendayCréditoPúblico,entidadquefijalosparámetros

internamenteatravésdelaDireccióndePresupuesto.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theexecutivehasestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget;whilethesemechanismsareaccessibletheyarenotwidelyusedbythepublic.


67.Are“citizens”versionsofbudgetdocumentspublishedthroughoutthebudgetprocess?

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

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

Answer:d.Nocitizensversionofbudgetdocumentsispublished.

Source:DadoqueelCBsepublicotarde,laresuestaesD.Elpresupuestociudadanoluegodequeelproyectodepresupuestoesaprobadoporellegislativo.Seanexalaversión2018delpresupuestociudadanosobreelpresupuestoaprobado:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-065733%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Acitizensversionofbudgetdocumentsispublishedforatleastonestageofthebudgetprocess.

IBPCommentTheMinisteriodeHaciendayCréditoPúblicochangedtheirwebsiteduringtheOBS2019researchperiod,andthenewlinkforthe2018CitizensBudgetprovidedbytheresearchernolongerworks.Thenewlinkishere:https://www.minhacienda.gov.co/webcenter/portal/EntOrdenNacional/pages_presupuestociudadano/presupuestociudadano2018

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

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

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

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

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

Source:Entodoslosreportespublicadosduranteelaño2018(Enero-noviembre)enlapáginawebdelMinisteriodeHaciendaseobservanlastresclasificacionesdelgasto.Porejemplo,enlapágina2delReportedeNoviembrede2018sedescribenlosgastosporclasificacióneconómica,elcuadro5delapágina7presentalaclasificaciónfuncionaly,además,enlapáginawebdelMinisterioseencuentraundocumentoExceldenominado“EjecuciónPresupuesto.PresupuestoGeneraldelaNaciónporCuenta-Entidad2018”enelquesedescribeelgastoporunidadadministrativa.Vertodoslosreportes:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=16c8u8kgsb_4&_afrLoop=3632635048877049#!Verreportenoviembrede2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-137306%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification

Source:

Comment:



69.DotheIn-YearReportspresentactualexpendituresforindividualprograms?

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


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

Answer:a.Yes,theIn-YearReportspresentactualexpendituresforprogramsaccountingforallexpenditures.

Source:LosInformesdeEjecuciónpresentaninformaciónsobreelgastoporprogramasparacadamesdelaño2018.EnlapáginadelMinisteriodeHaciendaseencuentraenunExceldenominado“EjecuciónPresupuestoGeneraldelaNaciónporSector2018”paracadames,enloscualessepresentaelgastodesagregadoporsectoryprogramaenlosquesedetallalaapropiación,loscompromisos,lasobligacionesylospagosrealizados,ademásdeincluirelporcentajedeejecución.Ver:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=16c8u8kgsb_4&_afrLoop=3632635048877049#!

Comment:



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

GUIDELINES:Question70askswhetherIn-YearReportscompareactualexpendituresto-datewitheithertheenactedlevelsoractualexpendituresforthesameperiodinthepreviousyear.

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

Toanswer“a,”comparisonsmustbemadeforexpenditurespresentedintheIn-YearReports

Answer:a.Yes,comparisonsaremadeforexpenditurespresentedintheIn-YearReports.

Source:Enlapágina2,losInformescomparanlosgastosapropiadosconlosgastosejecutados,señalandoelporcentajedeejecución.Verelinformeacumuladoanoviembrede2018enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?

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

Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,In-YearReportsdonotpresentactualrevenuebycategory.

Source:LosInformesdeEjecucióndelaño2018solopresentanunanálisissobrelaejecucióndelgastoporloquenoesposibleencontrarinformaciónsobrelosingresos.SeanexaelInformeacumuladoanoviembrede2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased.Cabeañadirque,sibienenlosinformesnoseencuentraestainformación,enelPortaldeTransparenciaEconómica–PTEsedetallanlosingresosdelaño2018.EnlacedelPortal:http://www.pte.gov.co/WebsitePTE/

Comment:



72.DoIn-YearReportspresenttheindividualsourcesofrevenueforactualrevenuescollected?

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

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

Answer:d.No,In-YearReportsdonotpresentindividualsourcesofactualrevenue.

Source:Comoseseñalóanteriormente,losInformesdeEjecucióndelaño2018solopresentanunanálisissobrelaejecucióndelgastoporloquenoesposibleencontrarinformaciónsobrelosingresos.SeanexaelInformeacumuladoanoviembrede2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased.Sinembargo,enelPortalTransparenciaEconómicasepuedenconsultarlasfuentesindividualesdelosingresosparaelaño2018.EnlacedelPortal:http://www.pte.gov.co/WebsitePTE/

Comment:



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

GUIDELINES:Question73askswhetherIn-YearReportscompareactualrevenuesto-datewitheithertheenactedlevelsoractualrevenuesforthesameperiodinthepreviousyear.

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

Toanswer“a,”comparisonsmustbemadeforrevenuespresentedintheIn-YearReports.

Answer:b.No,comparisonsarenotmadeforrevenuespresentedintheIn-YearReports.

Source:Comoseanotóenlaspreguntasanteriores,losInformesdeEjecuciónsolopresentanlainformacióndelgasto,loquesignificaquenohayinformaciónreferidaalosingresos.Comoconstancia,véaseelInformeacumuladoanoviembrede2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

GUIDELINES:Question74asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingsofarduringtheyear;

·thecentralgovernment’stotaldebtburdenatthatpointintheyear;and

·theinterestpaymentsto-dateontheoutstandingdebt.

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



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

Answer:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:Enlapágina5delosInformesdeEjecucióndelaño2018sedescribelacomposicióndelserviciodeladeuda.Apesardequeenlapágina12sepresentaelpagodeintereses,losInformesnocontieneneltotaldeladeudadelgobiernocentralnielmontodelospréstamosnuevosadquiridos.

Véaseelinformeacumuladoanoviembrede2018:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135243%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



75.DoIn-YearReportspresentinformationrelatedtothecompositionofthetotalactualdebtoutstanding?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)

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


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

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

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

Answer:d.No,informationrelatedtocompositionoftotalactualdebtoutstandingisnotpresented.

Source:Seproducenentotal12reportesalaño,unoporcadames,dondesepresentalainformaciónsobreelservicioaladeuda.Losreportespresentanlamismaestructuraybrindanelmismotipodeinformación.ParaestecasosetomódereferenciaelinformepresentadoenMarzodel2018,elcualsolocontieneunodeloselementoscentrales:elServiciodelaDeudaparadeudaexternaeinterna.EstosepresentaenGráfico2,enlapagina5yCuadro1enlapagina2.ElinformedeMarzosepuedeencontrarenelsiguientelink:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-115352%2F%2FidcPrimaryFile&revision=latestreleasedLosreportesdelosotrosmesesseencuentranenlapaginadelMinisteriodeHacienda,enelsiguientelink:http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/EjecucionPresupuestal/newlink38?_adf.ctrl-state=4do8vrv5s_447&_afrLoop=5099539766866526#!

Sinembargo,nohayinformaciondeladeudatotal(deudaacumulada)aesemomentodelaño.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthecompositionofthetotalactualdebtoutstanding.

Comments:elperfildedeudapúblicapuedeserconsultadoenelsiguientelink:https://www.minhacienda.gov.co/webcenter/portal/EntidadesFinancieras/pages_EntidadesFinancieras/PoliticaFiscal/dgg/deudagobiernonacionalcentral

IBPCommentSemantienelarespuestaDdadoquelainformaciónquebuscaestapreguntaessobredeudatotal.Sibienellinkprovistoporelgobiernollevaaunawebconinformaciónsobreladeuda,nohayclaridadcomoesapáginaserelacionaconeldocumentodeinformeduranteelaño(IYR).

76.DoestheMid-YearReviewofthebudgetincludeanupdatedmacroeconomicforecastforthebudgetyearunderway?

GUIDELINES:

Question76askswhethertheMid-YearReviewincludesanupdatedmacroeconomicforecastforthebudgetyear,andprovidesanexplanationoftheupdate.

RefertoQuestion15forthecomponentsofthemacroeconomicforecastpresentedintheExecutive’sBudgetProposal.

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

Answer:d.No,theestimatesformacroeconomicforecasthavenotbeenupdated.

Source:SeconsideraelMYRcomonoproducidoconformealametodologíaOBS.PoresolarespuestaD.

Comment:ElInformedeMitaddeaño2018producidoporelMinisteriodeHaciendanopresentalaactualizacióndelasestimacionesmacroeconómicasdelavigenciafiscalmencionadatalycomoseevidenciaeneldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased



77.DoestheMid-YearReviewofthebudgetincludeupdatedexpenditureestimatesforthebudgetyearunderway?

GUIDELINES:Question77askswhethertheMid-YearReviewincludesupdatedestimatesofexpenditureforthebudgetyear,andprovidesanexplanationoftheupdate.

Toanswer“a,”theMid-YearReviewmustincludeupdatedexpenditureestimatesandexplainallofthedifferencesbetweentheinitiallevelspresentedintheExecutive’sBudgetProposal(ortheEnactedBudget)andtheupdatedestimates.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Theexpenditureestimatesmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedestimatesareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthedifferencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesupdatedexpenditureestimates,butdoesnotprovideanexplanationfortherevisions.A“d”responseappliesiftheexpenditureestimateshavenotbeenupdated.

Answer:d.No,expenditureestimateshavenotbeenupdated.

Source:ElMYRseconsideracomonoproducidoconformealametodologíadelaOBS,poresolarespuestaD.

Comment:

ElInformedeMitaddeaño2018producidoporelMinisteriodeHaciendaenlaspáginas8-11presentalasmodificacionesqueserealizaronalPresupuestodegastosaprobadoinicialmente,detallandolainformaciónporlosconveniosadministrativos,lasadicionespresupuestalesrealizadasporDecretoylosaplazamientosporsector.VerelCuadro10:Presupuestodegastosvigente2018enlapágina11enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased



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

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

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

Answer:d.No,theMid-YearReviewdoesnotpresentexpenditureestimatesbyanyexpenditureclassification.

Source:ElMYRseconsideracomonoproducidoconformealametodologíadelaOBS,poresolarespuestaD.

Comment:ElInformedeMitaddeaño2018producidoporelMinisteriodeHaciendapresentaelCuadro6:Presupuestoinicialdegastos2018enlapágina8elcualcontienelaclasificacióneconómicadelgasto.Noseencuentradisponiblelainformaciónrelacionadaalaclasificaciónfuncionalyadministrativa.Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased



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


Source:

Comment:



79.DoestheMid-YearReviewofthebudgetpresentexpenditureestimatesforthebudgetyearunderwayforindividualprograms?

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


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

Answer:d.No,theMid-YearReviewdoesnotpresentexpenditureestimatesbyprogram.

Source:ElMYRseconsideracomonoproducidodeacuerdoalametodologíadelaOBS.

Comment:Enlapágina16delInformedeMitaddeañodelavigenciafiscal2018sepresentaelCuadro13:EjecucióninversiónPrincipalesProgramas–PrimerSemestre2018elcualcontieneelgastodesagregadoenlosprogramasmásimportantes.Verenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased



80.DoestheMid-YearReviewofthebudgetincludeupdatedrevenueestimatesforthebudgetyearunderway?

GUIDELINES:Question80askswhethertheMid-YearReviewincludesupdatedestimatesofrevenueforthebudgetyear,andprovidesanexplanationoftheupdate.

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

Answer:d.No,revenueestimateshavenotbeenupdated.

Source:ElMYRseconsideracomonoproducidodeacuerdoalametodologíadelaOBS,poresolarespuestaD.

Comment:EldocumentoInformedeMitaddeaño2018producidoporelMinisteriodeHaciendanopresentalaactualizacióndelasestimacionesdelosingresosenelqueseexpliquenlasdiferenciasentrelosnivelesaprobadosinicialmenteylasmodificacionesrealizadas.Verelapartadodeingresosenlaspáginas1-8deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased



81.DoestheMid-YearReviewofthebudgetpresentrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,theMid-YearReviewdoesnotpresentrevenueestimatesbycategory.

Source:ElMYRseconsideracomonoproducidodeacuerdoalametodologíaOBS,poresolarespuestaD.

Comment:Enlapágina4delInformedeMitaddeaño2018producidoporelMinisteriodeHaciendasepresentaelCuadro2:PresupuestodelaNación-Ingresoscorrientes:aforoyrecaudo2018enelcualsedescribenlosingresostributariosynotributarios.Verelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased



82.DoestheMid-YearReviewofthebudgetpresentindividualsourcesofrevenueforthebudgetyearunderway?

GUIDELINES:Question82askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheMid-YearReview.Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theMid-YearReviewmustpresentallsourcesofrevenueindividually,accountingforallrevenues,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Toanswer“b,”theMid-YearReviewmustpresentindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheMid-YearReviewpresentsestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”appliesifindividualsourcesofrevenuearenotpresentedintheMid-YearReview.

Answer:d.No,theMid-YearReviewdoesnotpresentindividualsourcesofrevenue.

Source:ElMYRseconsideracomonoproducidoconformealametodologíaOBS,poresolarespuestaD

Comment:

ApesardequeelInformedeMitaddeaño2018contieneinformaciónrelacionadaalasfuentesdelosingresostributariosyotributariosenlaspáginas2-7,estainformaciónesincompletapuesnoseincluyentodoslosingresos.Seanexaelenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased



83.DoestheMid-YearReviewofthebudgetincludeupdatedestimatesofgovernmentborrowinganddebt,includingitscomposition,forthebudgetyearunderway?

GUIDELINES:

Question83askswhethertheMid-YearReviewincludesupdatedestimatesofborrowinganddebt,includingitscomposition,forthebudgetyear,andprovidesanexplanationoftheupdate.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

Theamountofnetnewborrowingrequiredduringthebudgetyear;Thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andTheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


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

Answer:d.No,estimatesofgovernmentborrowinganddebthavenotbeenupdated.

Source:ElMYRseconsideracomonoproducidoconformealametodologíadelaOBS,poresosemarcalarespuestaD.

Comment:ApesardequeelInformedeMitaddeaño2018contienealgunasestimacionessobreelserviciodeladeudaenlaspáginas14-15,estainformaciónesincompleta.Además,noseexplicalasdiferenciasentrelasestimacionesinicialesylasmodificacionesrealizadasduranteelañofiscal.VéaseelCuadro11:Ejecuciónvigenciafiscal2018–PrimerSemestreenlapágina12deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123798%2F%2FidcPrimaryFile&revision=latestreleased



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

GUIDELINES:Question84askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualexpendituresfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,alongwithanarrativediscussion.

Source:Enelreportedefindeañodelavigencia2017,producidoporelMinisteriodeHacienda,entrelaspáginas11-18seexplicanlasdiferenciasentreelpresupuestoaprobadoylosresultadosreales.Verelcuadro6:Presupuestoinicialdegastos2017enlapágina12yelcuadro12:Presupuestodegastosdefinitivoparalavigencia2017enlapágina18.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

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

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

Answer:c.Yes,theYear-EndReportpresentsexpenditureestimatesbyonlyoneofthethreeexpenditureclassifications.

Source:ElInformedefindeaño2017producidoporelMinisteriodeHaciendaenlapágina12presentaelCuadro6:Presupuestoinicialdegastos2017elcualcontienelaclasificacióneconómicadelgasto.Noseencuentraevidenciadelaclasificaciónfuncionalyadministrativa.EnlacedelReportedefindeaño:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

Answer:Economicclassification

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Clasificaciónadministrativa

86.DoestheYear-EndReportpresentexpenditureestimatesforindividualprograms?

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


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

Answer:b.Yes,theYear-EndReportpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.

Source:ElInformedeEjecuciónFinaldelavigencia2017producidoporelMinisteriodeHaciendacontieneelgastodesagregadoporprogramasindividuales.VerelCuadro19:Ejecucióninversión2017–PrincipalesProgramasenlaspáginas24-25enelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



87.DoestheYear-EndReportpresentthedifferencesbetweentheenactedlevels(includingin-yearchangesapprovedbythelegislature)andtheactual

outcomeforrevenues?

GUIDELINES:Question87askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualrevenuesfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforrevenuesarenotpresented.

Source:Contrarioalpresupuestodegastos,endondesepresentanlasmodificacionesrespectoalpresupuestoaprobado,elInformedefindeañode2017solomuestralaejecucióndelpresupuestoderentasyrecursosdecapitalalcierredelavigenciafiscal.Verelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theYear-EndReportpresentsrevenueestimatesbycategory.

Source:ElInformeFinaldeEjecucióndelavigencia2017producidoporelMinisteriodeHaciendacontienelasestimacionesdelosingresosdivididasporcategoría(tributariosynotributarios).Verelcuadro2:PresupuestodelaNación-Ingresoscorrientes:aforoyrecaudo2017enlapágina7deldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



89.DoestheYear-EndReportpresentindividualsourcesofrevenue?

GUIDELINES:

Question89askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheYear-EndReport.Thequestionappliestobothtaxandnon-taxrevenue.

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

Answer:b.Yes,theYear-EndReportpresentsindividualsourcesofrevenueaccountingforatleasttwo-thirdsof,butnotall,revenue.

Source:ElInformedeEjecuciónFinaldelavigencia2017producidoporelMinisteriodeHaciendapresentaenlaspáginas4-11ladescripcióndelosingresostributariosynotributariosconalgunasdesusfuentes.Vereldocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



90.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question90askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesandtheactualoutcomeforthefiscalyearforborrowinganddebt,includingitscomposition,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

theamountofnetnewborrowingrequiredduringthebudgetyear;thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andtheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


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

Answer:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented.

Source:Entrelaspáginas23-24delInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendasepresentalaejecucióndefinitivadelserviciodeladeuda,incluyendolacomposicióndeamortizaciones,interesesydeudainternayexterna.Sinembargo,estainformaciónnomuestralasdiferenciasentrelasestimacionesoriginalesdelañofiscalylosresultadosrealesdeladeuda.Verdocumentoenelsiguienteenlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:ElCuadro12enlapágina18muestralospagosdeinteresesaprobadosinicialmentesobreladeudaylospagosdeinteresesfinales.



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

Answer:Informationbeyondthecoreelements:

Source:

Comment:



91.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question91askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyearisnotpresented.

Source:ElInformedefindeaño2017producidoporelMinisteriodeHaciendapresentaunabreveexplicacióndelasituaciónmacroeconómicadelpaísenlaspáginas1-2.Esteanálisisnopresentalasdiferenciasentrelasproyeccionesinicialesylosresultadosfinalesdelañofiscal.Enlace:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofthedifferencesbetweenalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented,alongwithanarrativediscussion.Comments:EstainformaciónseencuentraenelMFMP

IBPCommentInseparatediscussionswiththeGovernmentReviewer,the2018MFMPwasproposedasasourceofevidenceforthe2017YER.However,since(1)the2018MFMPisbeingusedasasupportingdocumentfortheEBP,(2)theMFMPismoreofaforward-lookingdocument,and(3)theYERdoesnotmakeanyreferencetotheMFMP,wehavedeterminedthatitisnotappropriatetoapplytheMFMPtoYERquestions.TheGRcommentwas"Adicionalalinformefinalparalavigencia2017,eldocumentodeMarcoFiscaldeMedianoPlazo2018,enelcapítuloBALANCEFISCAL2017YPERSPECTIVAS2018–pág.130,deigualformaentodoeldocumentoqueeselpuntodepartidaparaymarcodereferenciaparalaprogramacióndelPGNreflejasituacionesdelañofiscalejecutado,elqueseestáejecutandoyelqueseprogramacondiferentesescenariosdeanálisisparacontextualizarlasituacióneconómica.Adicionaleldocumentodecierrefiscaldelavigencia2017,reflejainsumosaloexpuestodeingresoygastosdelGNC".

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


Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:

92.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome?

GUIDELINES:Question92askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion49forthenonfinancialdataoninputsincludedintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearenotpresented.

Source:ElInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneinformaciónsobrelosdatosnofinancierosdelpresupuestoy,porende,nopresentalasdiferenciasenlasestimacionesinicialesylosresultadosfinalesdelañofiscalsobrelosinputs.Enlacedel

documento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



93.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome?

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

RefertoQuestion50forthenonfinancialdataonresultsincludedintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearenotpresented.

Source:ElInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneinformaciónsobrelosdatosnofinancierosdelpresupuesto,porloquenopresentalasdiferenciasenlasestimacionesinicialesylosresultadosfinalesdelañofiscal.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



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

GUIDELINES:Question94askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedleveloffundsforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion52forassistancetothemostimpoverishedpopulationsintheExecutive’sBudgetProposal.

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

included.A“d”responseappliesifestimatesofthedifferencesarenotpresented.

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearenotpresented.

Source:ElInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneinformacióndetalladasobrelaspolíticasdirigidasalapoblacióndeescasosrecursos,porloquetampocosepresentanlasdiferenciasentreelniveldelosfondosaprobadosparaestaspolíticasylosresultadosfinalesdelañofiscal.Comoevidenciaseanexaelenlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



95.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome?

GUIDELINES:Question95askswhethertheYear-EndReportpresentsestimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion33forestimatesofextra-budgetaryfundsintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomeisnotpresented.

Source:ElInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneinformaciónsobrelosrecursosdelosfondosextrapresupuestariosmencionadosenlapregunta33y,porlotanto,noincluyelasdiferenciasentrelasestimacionesinicialesylosresultadosfinales.Enlacedeldocumento:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-123816%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



96.IsafinancialstatementincludedaspartoftheYear-EndReportorreleasedasaseparatereport?

GUIDELINES:Question96askswhetherafinancialstatementisincludedaspartoftheYear-EndReport,orwhetheritisreleasedasaseparatereport.Thefinancial

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

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

Answer:a.Yes,afinancialstatementispartoftheYear-EndReportorisreleasedasaseparatereport.

Source:SibienelInformedefindeañodelavigencia2017producidoporelMinisteriodeHaciendanocontieneunapartadosobrelosestadosfinancieros,éstainformaciónespublicadaporlaContaduríaGeneraldelaNaciónenuninformeaparte.Verlapágina36delreporteenelsiguienteenlace:http://www.contaduria.gov.co/wps/wcm/connect/5f97229b-5caf-40ff-8cfb-8e1a4dcfa4e1/PAP-BGN-2018-CONS-DEFO-Nacional.pdf?MOD=AJPERES&CACHEID=5f97229b-5caf-40ff-8cfb-8e1a4dcfa4e1

Comment:



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

GUIDELINES:Question97asksaboutthetypesofauditsconductedbytheSupremeAuditInstitution(SAI).Therearethreebasictypesofaudits:

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

Financialandcomplianceauditsaremorecommonthanperformanceaudits,whichusuallyoccuronlyonceaperformanceframeworkhasbeenagreedupon.Insomecountries,theSAI’smandatelimitsthetypeofaudititcanconduct.

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

Answer:b.TheSAIhasconductedtwoofthethreetypesofaudits,andmadethemavailabletothepublic.

Source:LosInformesdeAuditoriaelaboradosporlaContraloríaGeneraldelaRepública(CGR)sobrelaCuentaGeneraldelPresupuestoydelTesoroyelInformedeAuditoriadelBalanceGeneraldelaNación2017presentanunanálisisfinancieroydeconformidad.VerInformedeCuentaGeneral:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0InformedeAuditoria:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0

Comment:

PeerReviewer

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

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



Opinion:Agree


98.WhatpercentageofexpenditureswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:Question98focusesonthecoverageofauditsbytheSupremeAuditInstitution(SAI),askingwhatpercentageofexpenditureswithintheSAI’smandatehasbeenaudited.

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

OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.Financialauditsandcomplianceaudits,orahybridofthetwo,canbetakenintoaccounttoanswerthisquestion.Performanceauditsshouldnotbeconsideredforthisquestion.

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

Answer:a.AllexpenditureswithintheSAI’smandatehavebeenaudited.

Source:Enlaspáginas39-61delInformedeCuentaGeneraldelPresupuestoydelTesoro2017sepresentalainformaciónrelacionadaalaejecucióndelgasto2017.Vereldocumentoenelsiguienteenlace:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0

Comment:



99.Whatpercentageofextra-budgetaryfundswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:

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

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

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

Answer:a.Allextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.

Source:Enlapágina50delInformedeAuditoríadelBalanceGeneraldelaNación2017sepresentainformaciónrelacionadaconlasrentasdeparafiscalesydelpasivopensional(VerelCuadro3-15delapágina62).Además,elInformedeCuentaGeneraldelPresupuestoydelTesoro2017presentaenlapágina74elCuadro3-3:ComposicióndeinversionesdelPortafoliodeTesoreríayfondosadministradosconinformaciónsobrelasregalíasyotrosrecursosdelpresupuesto.VerInformedeAuditoria:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Auditor%C3%ADa+al+Balance+General+de+la+Naci%C3%B3n+2017.pdf/feccf7dd-7713-4a0c-9bf2-f7801db7708c?version=1.0VerInformedeCuentaGeneraldelPresupuesto:https://www.contraloria.gov.co/documents/20181/1136923/Informe+de+Cuenta+General+del+Presupuesto+y+del+Tesoro+2017.pdf/79bb9dee-a5ff-4963-958c-936a6fb2aa7d?version=1.0

Comment:



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

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

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

Answer:b.No,theannualAuditReport(s)doesnotincludeanexecutivesummary.

Source:LosdocumentosconsideradoscomoReportedeAuditoriaelaboradosporlaContraloríaGeneraldelaRepúblicanoincluyenunresumenejecutivoconloshallazgosencontradosporlaentidadylasaccionesquesetomarondecuerdoalaConstituciónylaleyvigente.

Comment:



101.Doestheexecutivemakeavailabletothepublicareportonwhatstepsithastakentoaddressauditrecommendationsorfindingsthatindicateaneedforremedialaction?

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

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

findings.

Answer:d.No,theexecutivedoesnotreportonstepsithastakentoaddressauditfindings.

Source:NoseencuentraevidenciasobrelapublicacióndelasmedidastomadasporelgobiernonacionalpararesponderaloshallazgosencontradosenlosInformedeAuditoriadelBalanceGeneraldelaNaciónyenelInformedeCuentaGeneraldelPresupuestoydelTesoro2017elaboradosporlaContraloríaGeneraldelaRepública.

Comment:



102.DoeseithertheSupremeAuditInstitution(SAI)orlegislaturereleasetothepublicareportthattracksactionstakenbytheexecutivetoaddressauditrecommendations?

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

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

Answer:d.No,neithertheSAInorlegislaturereportsonstepstheexecutivehastakentoaddressauditrecommendations.

Source:Noseencuentrainformaciónsobrelapublicacióndeunreporteenelquesetomenaccionesporpartedelgobiernonacional,laContraloríaGeneraldelaRepúblicaoelCongresoparaatenderlasrecomendacionesquesedescribenenelInformedeAuditoríadelBalanceGeneraldellaNaciónyelInformedeCuentaGeneraldelPresupuestoydelTesoro2017.

Comment:



103.IsthereanIndependentFiscalInstitution(IFI)thatconductsbudgetanalysesforthebudgetformulationand/orapprovalprocess?

GUIDELINES:Question103examineswhetheranIndependentFiscalInstitution(IFI)existsthatcontributesbudgetanalysestothebudgetformulationand/orapprovalprocess.AccordingtothePrinciplesforIndependentFiscalInstitutions,adoptedbytheOECDCouncilin2014,“independentfiscalinstitutionsarepubliclyfunded,independentbodiesunderthestatutoryauthorityoftheexecutiveorthelegislaturewhichprovidenon-partisanoversightandanalysisof,andinsome

casesadviceon,fiscalpolicyandperformance”,andwith“aforward-lookingexantediagnostictask”.Inpractice,theycomeintwomainforms:

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

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

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

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

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

Answer:b.Yes,thereisanIFI,buteitheritsindependenceisnotsetinlaworitsstaffingandresources,includingfunding,areinsufficienttocarryoutitstasks.

Source:ApesardequeelComitéConsultivoparalaReglaFiscalapareceregistradoenlasbasesdedatosdelaOCDEcomounaInstituciónFiscalIndependiente,éstenopuedeserconsideradocomotaldadoquenocumpleconlascaracterísticasyestándaresinternacionales.Enprimerlugar,unodelosaspectosquedebecumplirunaIFIeslaindependenciaynopartidismodentrodelocualesimportantequeelDirectorGeneraldedichoorganismoseaunaposiciónremuneradaypreferiblementedetiempocompleto;sinembargo,elComitéConsultivonocumpledichascaracterísticasyaquesusmiembrossonadhonorem,esdecir,norecibensalarionihonorariosynotienenlacalidaddeservidorespúblicosporloquenoestánbajolosestrictosestándaresdeconflictodeinteresesquecobijanalosfuncionariosdelsectorpúblico(Art.14,Decreto1790de2012).Ensegundolugar,elComitéConsultivoparalaReglaFiscalnotieneasignadounpresupuestopararetribuiratodoelpersonaldelamismamaneraqueotrosorganismosautónomosconelfindegarantizarsuindependenciayaque,comosemencionóanteriormente,susmiembrossondecarácteradhonorem.Entercerlugar,ladesignacióndelosmiembrosdelComitéquedafinalmenteacargodelMinisteriodeHacienda.EnelcasodelosconsultoreseinvestigadoresqueconformanelComitéylosmiembrosdelosGruposTécnicosExternos,suindependenciaquedaenentredichoyaquesonelegidosporelMinisteriodeHaciendaapartirdeunalistaquecrealaSecretaríaTécnicadelComitélacualestáacargodelaDirecciónGeneraldePolíticaMacroeconómicadelmismoMinisterio(Art.6,Decreto1790de2012).EsporestoqueelComiténocumpleconelprincipiodequesupersonalseaseleccionadomedianteunconcursoabiertoenelquesegaranticeacabalidadelmérito,lacompetenciatécnicaylanoafiliaciónpolíticadelosmiembros.Además,losinformesyanálisisquerealizaelComitéConsultivonosepublicanensupropionombreatravésdeunapáginadeinternetindependientesinoqueseencuentranenlapáginadelMinisteriodeHaciendayCréditoPúblicoporloquenosecumplenlosprincipiosdetransparenciaquerequiereunaInstituciónFiscalIndependiente.Porúltimo,actualmenteenelCongresodelaRepúblicacursaunproyectoquecuentaconelapoyotécnicodelPNUDenelqueseproponelacreacióndeunaOficinadeAsistenciaTécnicaPresupuestal-OATPquecumplalasfuncionesdeunainstituciónfiscalindependienteensentidoestricto.Verenlacealproyecto:https://www.undp.org/content/dam/colombia/docs/Gobernabilidad/OATP/Proyecto%20de%20Ley%20creacion%20OATP%20c%C3%A0mara.pdf

Comment:



IBPCommentSemodificaestarespuestaaB,dadoquelaexistenciadel"ComiteConsultivodelaReglaFiscal"estáestablecidoenlaley1473(2011)-http://sidn.ramajudicial.gov.co/SIDN/NORMATIVA/TEXTOS_COMPLETOS/7_LEYES/LEYES%202011%20(1431-1504)/Ley%201473%20de%202011%20(Establece%20una%20regla%20fiscal).pdfAdemás,esteComitéhasidocalificadocomoIFIporelIMFenelFiscalCouncilDataset,aunqueautonomíaeslimitadaytieneunfocodeanálisisdecumplimientodelasreglasfiscalesexpost-https://www.imf.org/external/np/fad/council/

https://www.cbo.gov/

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

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

https://obr.uk/

http://www.finanspolitiskaradet.com/

https://www.hcfp.fr/

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

104.DoestheIndependentFiscalInstitution(IFI)publishmacroeconomicand/orfiscalforecasts?

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

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

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

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

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

Source:Comosemencionóenlapregunta103,seconsideraquenoexisteIFIenColombia.

Comment:



IBPCommentSibienseconsideralaexistenciadeunaIFIenColombia(Q103),nohayevidenciadepublicacióndesuspropiasestimacionesmacroeconómicasofiscalessobrelopropuestoporelEjecutivoparaelañofiscalenevaluación;seconfirmalarespuestaD.

105.DoestheIndependentFiscalInstitution(IFI)publishitsowncostingsofnewpolicyproposals,toassesstheirimpactonthebudget?

GUIDELINES:Question105assesseswhetheranIndependentFiscalInstitution(IFI)hasacostingfunctionthatinvolvesassessingthebudgetaryimplicationsofnewpolicyproposalsforbothrevenuesandexpenditures,andifso,whatkindofroleithas.ManyIFIshaveacostingrole,butwithsubstantialdiversityinthenatureandextentofthiswork(vonTrappetal2016,pp.17-18andTable2).Someassessvirtuallyallnewpolicyproposals,whileotherscostonlyaselectionofnewpolicyproposals.Othersonlypublishopinionson,orscrutinizethecostingsof,budgetmeasuresproducedbytheexecutive.

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

Answer:d.No,thereisnoIFI;ortheIFIdoesnotpublishitsowncostingsofnewpolicyproposals.

Source:Comosemencionóenlapregunta103,seconsideraquenoexisteIFIenColombia.

Comment:



IBPCommentSibienseconsideralaexistenciadeunaIFIenColombia(Q103),nohayevidenciadequehagauncosteodelasnuevaspolíticaspropuestaparaelpresupuesto;seconfirmalarespuestaD.

106.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheIndependentFiscalInstitution(IFI)takepartandtestifyinhearingsofacommitteeofthelegislature?

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

Answer:d.Never,orthereisnoIFI.

Source:Enlarespuestaalapregunta103sepresentanlosargumentosporloscualesseconsideraqueenColombianoexisteunaInstituciónFiscalIndependiente.

Comment:



IBPCommentSibienseconsideralaexistenciadeunaIFIenColombia(Q103),nohayevidenciadelainteracciónconelcongresoprevistaenestapregunta;seconfirmalarespuestaD.

107.Doesthefulllegislatureand/oralegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal?

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

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

Toanswer“a,”thefulllegislaturemustdebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposalandapproverecommendationsfortheupcomingbudget.

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

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

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

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

Source:Segúnelartículo51delDecreto111de1996,durantelaprimerasemanadeabrilelGobiernoNacionaldebepresentaralascomisioneseconómicasdeSenadoyCámaraelanteproyectodePresupuestodetalmaneraqueloscongresistaspuedanestudiarloyrealizarloscomentarioscorrespondientes.Véase:http://www.senado.gov.co/mision/item/28213-primer-examen-al-presupuesto-2019-hicieron-las-comisiones-economicas-conjuntas-del-congreso

Comment:



108.HowfarinadvanceofthestartofthebudgetyeardoesthelegislaturereceivetheExecutive’sBudgetProposal?

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

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

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

Answer:a.ThelegislaturereceivestheExecutive’sBudgetProposalatleastthreemonthsbeforethestartofthebudgetyear.

Source:LuegodequelascomisioneseconómicasdelCongresorecibieronelanteproyectodepresupuestoenelmesdeabril,el27dejuliode2018elMinisteriodeHaciendaenvióelproyectodefinitivoparasuaprobaciónporpartedellegislativo(deacuerdoalDecreto111de1996),porloqueelCongresolorecibióconmásdetresmesesdeanterioridad.

Comment:




109.WhendoesthelegislatureapprovetheExecutive’sBudgetProposal?

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

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

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

Answer:a.Thelegislatureapprovesthebudgetatleastonemonthinadvanceofthestartofthebudgetyear.

Source:ElEstatutoOrgánicodePresupuestodeterminaqueamástardarel20deoctubredecadaañoelCongresodebeaprobarelpresupuestodeingresosygastosparaelsiguienteañofiscal,delocontrarioregiráelPresupuestopresentadoporelejecutivoincluyendolasmodificacionesaprobadasporellegislativo(Art.59,Decreto111de1996).

Enestesentido,elPresupuesto2019fueaprobadoporellegislativoel17deoctubrede2018ysesancionócomoLeyel26denoviembrede2018;esdecir,elCongresoaprobóelPresupuestoconmásdeunmesdeanterioridad.

Comment:Aprobacióndellegislativo:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-130537%2F%2FidcPrimaryFile&revision=latestreleased

SanciónoficialdelaLeydePresupuesto2019:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-132681%2F%2FidcPrimaryFile&revision=latestreleased

CabeseñalarqueelañofiscalenColombiacomprendedesdeel1deenerohastael31dediciembre.



110.DoesthelegislaturehavetheauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:

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

The“a”responseisappropriateonlyiftherearenorestrictionsontherightofthelegislaturetomodifytheExecutive’sBudgetProposal,includingitsrighttochangethesizeoftheproposeddeficitorsurplus.The“b”responsewouldbeappropriateif,forinstance,thelegislatureisrestrictedfromchangingthedeficit

orsurplus,butitstillhasthepowertoincreaseordecreasefundingandrevenuelevels.Themorelimited“c”responsewouldapplyif,forinstance,thelegislaturecanonlyre-allocatespendingwithinthetotalssetintheExecutive’sBudgetProposalorcanonlydecreasefundinglevelsorincreaserevenues.Finally,response“d”wouldapplyifthelegislaturemaynotmakeanychanges(oronlysmalltechnicalchanges),orifamendmentsmustfirstbeapprovedbytheexecutive.Inthesecases,thelegislatureisessentiallyonlyabletoapproveorrejectthebudgetasawhole.Iftheansweris“b”or“c”,pleaseindicatethenatureoftheamendmentpowersavailabletotheParliamentandhowtheyarelimited.

Answer:c.Yes,thelegislaturehasauthorityinlawtoamendtheExecutive’sBudgetProposal,butitsauthorityisverylimited.

Source:Laautoridaddellegislativoseencuentralimitadaporlosartículos62y63delEstatutoOrgánicodePresupuesto.EsporestoqueloscongresistasnopuedenmodificarloscómputosdelPresupuestodeRentasyRecursosdeCapitalquepresentaelGobierno,sinelconceptoprevioyfavorabledelMinisteriodeHacienda.Además,elCongresonopuedeeliminaroreducirlaspartidasdegastoquesedirigenalserviciodeladeudapública,lasdemásobligacionescontractualesdelEstado,laatencióncompletadelosserviciosordinariosdelaadministración,lasautorizadasenelPlanOperativoAnualdeInversionesylosplanesyprogramasdequetrataelnumeral3o.delartículo150delaConstitución(Ley38/89,artículo48,Ley179/94artículo55inciso1o.).

Comment:



111.Duringthemostrecentbudgetapprovalprocess,didthelegislatureuseitsauthorityinlawtoamendtheExecutive’sBudgetProposal?

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

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

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

Source:DuranteelprocesodeaprobacióndelPresupuesto2019elCongresomodificólacomposicióndelosdiferentesrubros.DeacuerdoalaGacetaOficialdelCongreso,elgastodefuncionamientopasóde157.2enlapropuestadelejecutivoa160.2enelaprobadoporellegislativo,ladeudapasóde66.4a51.9ylainversiónpasóde35.4a46.8(cifrasenbillonesdepesos).Además,semodificaronlosrecursosdestinadoslainversiónensalud,educación,hacienda,minas,defensa,entreotros.

Comment:LosvaloresfinalesseresumenenelPresupuestociudadano2019en:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-136161%2F%2FidcPrimaryFile&revision=latestreleased



112.Duringthelastbudgetapprovalprocess,didaspecializedbudgetorfinancecommitteeinthelegislatureexaminetheExecutive’sBudgetProposal?

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

Areportwiththecommittee’sfindingsandrecommendationsisintendedtoinformthedebateinthefulllegislature,thereforeitmustbepublishedbeforethelegislaturehasadoptedthebudget.

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

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

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

Source:SegúnelOficioderemisión,elMinisteriodeHaciendaenvióelAnteproyectodepresupuestoel6deabrilde2018alasComisionesEconómicasdelCongreso,esdecir,durantelaprimerasemanadelmestalycomoloestableceelartículo51delEstatutoOrgánicodePresupuesto(Decreto111de1996).EstascomisionesconjuntasrevisanelcontenidodeldocumentoyverificanlosrequisitosquedeterminaelEstatuto.Elproyectodepresupuestosepresentóel27dejuliode2018segúnoficioradicadoenlaCámara.

Comment:OficiodeAnteproyecto:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-102092%2F%2FidcPrimaryFile&revision=latestreleased

OficiodeProyecto:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-122810%2F%2FidcPrimaryFile&revision=latestreleased

ReunionesconjuntasComisionesEconómicas:http://www.camara.gov.co/camara/visor?doc=/sites/default/files/2018-09/001%20ACTACOMISION%20CONJUNTA%20No%20001%20de%20Agosto%2021%20de%202018.pdf



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

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

Areportwiththecommittee’sfindingsandrecommendationsisintendedtoinformthedebateinthefulllegislature,sothereforemustbepublishedbeforethe

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

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

Forpurposesofrespondingtothisquestion,usethosesectoralcommitteesthatarebestperforming–thatis,theonesthatexaminethebudgetthelongestandthatpublishreports.

Answer:d.No,sectorcommitteesdidnotexaminetheExecutive’sBudgetProposal.

Source:Apesardequerepresentantesdediferentesgrupospuedenrealizarlobbyconelfindeobteneraumentosparaelsectorquerepresentan,lasComisionessectorialesdelCongresonotienenlafacultaddediscutiroaprobarpartidasdegastoespecíficasdelPresupuestoGeneraldelaNaciónyaqueestaesunafunciónexclusivadelasComisionesEconómicasdeCámaraySenado.http://www.senado.gov.co/noticiero-del-senado/item/28255-comisiones-economicas-conjuntas-del-congreso-aprobaron-el-monto-del-presupuesto-2019?tmpl=component&print=1

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,sectorcommitteesexaminedtheExecutive’sBudgetProposal,buttheydidnotpublishreportswithfindingsandrecommendationspriortothebudgetbeingadopted.Comments:lascomisioneseconómicasdellegislativoconsolidanypresentanestainformaciónparadebate.

IBPCommentSeconfirmarespuestaDpuesnohayevidenciadequelascomisioneshaganunanálisissectorialdelapropuestadepresupuesto.

114.Inthepast12months,didacommitteeofthelegislatureexaminein-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod?

GUIDELINES:Question114isaboutlegislativeoversightofbudgetexecution.Itassesseswhetherandhowoftenacommitteeexaminedtheimplementationofthebudgetduringthebudgetexecutionperiod(i.e.,financialyear)forwhichitwasapproved,andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.Thisquestiondoesnotapplytotheexpostreviewofimplementationfollowingtheendofthebudgetyearaspartoftheauditstage,whichisassessedseparately.Nordoesitapplytothelegislature’sreviewofthebudgetthatitmayundertakeaspartoftheprocessofconsideringasupplementalbudgetduringtheyear.In-yearmonitoringbythelegislaturewillbeaffectedbythefrequencythattheexecutivepublishesIn-YearReports.

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

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

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

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

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

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

Source:Elartículo90delDecretofacultaalacomisióneconómicadelCongresodelaRepúblicaparahacercontrolpolíticoalaejecucióndelpresupuestoatravésdemecanismoscomo:a)Citacióndelosministrosdeldespachoalassesionesplenariasoalascomisionesconstitucionales;b)Citacióndelosjefesdedepartamentoadministrativo,alascomisionesconstitucionales;c)ExamendelosinformesqueelPresidentedelaRepública,losministrosdeldespachoylosjefesdedepartamentosadministrativos,presentenaconsideracióndelascámaras,enespecialelmensajesobrelosactosdelaadministraciónyelinformesobrelaejecucióndelosplanesyprogramas,aquehacereferenciaelnumeral12delartículo189delaConstituciónPolítica.d)AnálisisqueadelantelaCámaradeRepresentantesparaelfenecimientodefinitivodelacuentageneraldelpresupuestoydeltesoro,quepresenteelContralorGeneraldelaRepública(Ley38/89,artículo76.Ley179/94,artículo55,inciso1o.).UnejemplosucedidodurantelaanteriorvigenciafiscalfuelacitaciónalMinistrodeHaciendael25deseptiembrede2018(https://congresovisible.uniandes.edu.co/citaciones/ejecucion-de-las-partidas-presupuestales-entre-el-1-de-enero-y-el-31-de-julio-de-2018/80926/).

Comment:



115.DoestheexecutiveseekapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunitsthatreceiveexplicitfundingintheEnactedBudget,andisitlegallyrequiredtodoso?

GUIDELINES:Question115examineswhethertheexecutiveseeksapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,andwhetheritislegallyrequiredtodoso.

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

Theconditionsunderwhichtheexecutivemayexerciseitsdiscretiontoshiftfundsshouldbeclearlydefinedinpubliclyavailableregulationsorlaw.Inaddition,theamountoffundsthattheexecutiveisallowedtotransferbetweenadministrativeunitsshouldnotbesoexcessiveastounderminetheaccountabilityoftheexecutivetothelegislature.

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

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

Answer:a.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,anditdoessoinpractice.

Source:Deacuerdoalartículo80delDecreto111de1996,elGobiernoNacionalpresentaráalCongresoNacional,proyectosdeleysobretrasladosycréditosadicionalesalpresupuesto,cuandoseaindispensableaumentarlacuantíadelasapropiacionesautorizadasinicialmenteonocomprendidasenelpresupuestoporconceptodegastosdefuncionamiento,serviciodeladeudapúblicaeinversión(Ley38/89artículo66;Ley179/94artículo55inciso13y17).ComoejemplosetomalaLeydeModificaciónalPresupuestoGeneraldelaNaciónpresentadaporelMinisteriodeHaciendaquesesancionóen2017:https://congresovisible.uniandes.edu.co/proyectos-de-ley/ppor-la-cual-se-efectuan-unas-modificaciones-al-presupuesto-general-de-la-nacion-para-la-vigencia-fiscal-de-2017-adicion-presupuestal/8800/

Sedebenotar,sinembargo,quehayunporcentajedelosrecursosqueseincluyenenelFondodeCompensaciónInterministerial,manejadoporelMinisteriodeHacienda,quenorequiereaprobaciondelCongreso.Estefondo,conformeasuregulación,esdel1%deingresoscorrientesdelaNación,porloqueseconsideraquelarespuestadebeserA.Ver:https://congresovisible.uniandes.edu.co/proyectos-de-ley/por-la-cual-se-reglamenta/6187/

Comment:



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

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

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

Typically,legislativeapprovalofadditionalspendingbeyondwhatwasreflectedintheEnactedBudgetwouldoccurwiththeadoptionofasupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

Answer:aTheexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortospendingexcessrevenues,anditdoessoinpractice.

Source:Elartículo80delEstatutoOrgánicodePresupuesto(Decreto111de1996)establecequeelGobiernoNacionalpresentaráalCongresoNacional,proyectosdeleysobretrasladosycréditosadicionalesalpresupuesto,cuandoseaindispensableaumentarlacuantíadelasapropiacionesautorizadasinicialmenteonocomprendidasenelpresupuestoporconceptodegastosdefuncionamiento,serviciodeladeudapúblicaeinversión(Ley38/89artículo66;Ley179/94artículo55inciso13y17).Porestarazón,paraincorporarlosexcedentesdeingresosdurantelaejecucióndelPresupuesto,sedeberealizarunamodificaciónalaLeyaprobadaporellegislativoy,portanto,serequierelaaprobaciónporpartedelCongresodelaRepública.

Comment:



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

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

Typically,legislativeapprovalofproposalstoreducespendingbelowthelevelsreflectedintheEnactedBudgetwouldoccuraspartofthesupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

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

Answer:d.Thereisnolaworregulationrequiringtheexecutivetoobtainapprovalfromthelegislaturepriortoreducingspendingbelowenactedlevels,andinpracticetheexecutiveimplementsthesespendingcutsbeforeseekingpriorapprovalfromthelegislature.

Source:Segúnelartículo76delDecreto111de1996,encualquiermesdelañofiscal,elGobiernoNacional,previoconceptodelconsejodeministros,podráreduciroaplazartotaloparcialmente,lasapropiacionespresupuestales,encasodeocurrirunodelossiguienteseventos:queelMinisteriodeHaciendayCréditoPúblicoestimarequelosrecaudosdelañopuedanserinferioresaltotaldelosgastosyobligacionescontraídasquedebanpagarseconcargoatalesrecursos;oquenofuerenaprobadoslosnuevosrecursosporelCongresooquelosaprobadosfuereninsuficientesparaatenderlosgastosaqueserefiereelartículo347delaConstituciónPolítica;oquenoseperfeccionenlosrecursosdelcréditoautorizados;oquelacoherenciamacroeconómicaasíloexija.Entalescasoselgobiernopodráprohibirosometeracondicionesespecialeslaasuncióndenuevoscompromisosyobligaciones(Ley38/89,artículo63,Ley179/94,artículo34).Comoejemplo,el28dediciembrede2018elMinisteriodeHaciendaredujoelpresupuestodegastosyelpresupuestoderentasyrecursosdecapitalmedianteelDecreto2470:http://www.minhacienda.gov.co/HomeMinhacienda/ShowProperty?nodeId=%2FOCS%2FP_MHCP_WCC-135326%2F%2FidcPrimaryFile&revision=latestreleased

Comment:



118.DidacommitteeofthelegislatureexaminetheAuditReportontheannualbudgetproducedbytheSupremeAuditInstitution(SAI)?

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

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

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

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

Answer:c.Yes,acommitteeexaminedtheAuditReportontheannualbudget,butitdidsoafterthereporthadbeenavailableformorethansixmonthsoritdidnotpublishanyreportwithfindingsandrecommendations.

Source:ComoseevidenciaenlanotadeprensadelSenado,elContralorGeneraldelaRepúblicaentregóalCongresolosinformesdeSituacióndelasFinanzasdelEstado,laSituacióndelaDeudaPública,laCuentaGeneraldelPresupuestoydelTesoroylaAuditoríadelBalancedelaNación,delavigencia2017.Sinembargo,nohayevidenciadelapublicacióndealgúninformeconlosresultadosorecomendacionesqueencuentralaComisión.

Notadeprensa:http://prensa.senado.gov.co:8081/index.php/noticias/2710-contralor-edgardo-maya-presento-informes-sobre-comportamiento-de-las-finanzas-publicas-en-2017

Comment:http://prensa.senado.gov.co:8081/index.php/noticias/2710-contralor-edgardo-maya-presento-informes-sobre-comportamiento-de-las-finanzas-publicas-en-2017

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,acommitteeexaminedtheAuditReportontheannualbudgetwithinsixmonths(butmorethanthreemonths)ofitsavailability,anditpublishedareportwithfindingsandrecommendations.Comments:LaComisiónLegaldeCuentaseslaencargadadeFenecerlaCuentadelTesoro,elloimplicaelcierredefinitivodelpresupuestoydelbalancegeneraldelaNación.MediantelaResolución001de2018laComisiónLegaldeCuentasdelaCámaradeRepresentantespropusoalaPlenariaquenoseFenecieralacuentaGeneraldelTesoroparaelaño2017.deacuerdoconlosartículos38y47delaley42de1993“ElContralorGeneraldelaRepública,deberápresentaraconsideracióndelaCámaradeRepresentantesparasuexamenyfenecimiento,amástardarel31dejulio,lacuentageneraldelpresupuestoydeltesorocorrespondienteadichoejerciciofiscal.Estadeberáestardiscriminadaysustentada,conlasnotas,anexosycomentariosqueseandelcaso,indicandosiexistesuperávitodéficiteincluyendolaopinióndelContralorGeneralsobresurazonabilidad.Parágrafo.Sitranscurridos6mesesapartirdelafechadepresentaciónalaCámaradeRepresentantesdelacuentaaqueserefiereelpresenteartículo,estanohubieretomadoningunadecisión,seentenderáquelamismahasidoaprobada.”DadoquelapropuestaderesoluciónseaprobóenplenariadelaCámaradeRepresentantesyelmesdediciembrede2018,lamesadirectivadelaCámarasancionóladecisióndelaPlenariaatravésdelaResolución3135de2018,esdecirantesdeseismesesdepresentadoelinformedelaContraloríaGeneraldelaRepúblicahttp://www.camara.gov.co/sites/default/files/2018-12/Resolucion_MD_3135_Dic-18-2018_1.pdfhttp://www.camara.gov.co/sites/default/files/2018-12/Gaceta_996_Nov-18-208.pdf


IBPCommentSeagradeceelcomentiriodelrevisor.Sinembargo,habiendotratadoendistintasocasionesingresaraloslinkssugeridossinéxito,noesposibleconfirmarlaevidenciay,porlotanto,larespuestasemantieneenC.

119.Wastheprocessofappointing(orre-appointing)thecurrentheadoftheSAIcarriedoutinawaythatensureshisorherindependence?

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

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

Irrespectiveofwhichansweryouselected,provideadescriptionofhowtheheadoftheSAIisappointed.

Answer:a.Yes,theheadoftheSAImayonlybeappointedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforetheappointmenttakeseffect.

Source:Deacuerdoalartículo267delaConstituciónPolíticadeColombiaelContraloroContraloraGeneraleselegidoporelCongresoenpleno,pormayoríaabsoluta,paraunperíodoigualaldelpresidente,apartirdeunaternaenviadaporlaCorteConstitucional,elConsejodeEstado,yporlaCorteSupremadeJusticia.Apesardequeelejecutivonoparticipaenlaeleccióndeestefuncionarioofuncionaria,éstaelecciónesproductodeacuerdospolíticos,locualgeneradudassobrelaindependenciadelaentidadfiscalizadora.VerlaConstitución:http://www.corteconstitucional.gov.co/inicio/Constitucion%20politica%20de%20Colombia.pdf

Comment:



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

GUIDELINES:

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

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

Answer:a.Yes,theheadoftheSAImayonlyberemovedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforeheorsheisremoved.

Source:Segúnelartículo267delaConstituciónPolítica,soloelCongresodelaRepúblicapuedeadmitirlarenunciaquepresenteelContralorysuplirlaausenciadelcargo.Véasehttp://www.corteconstitucional.gov.co/inicio/Constitucion%20politica%20de%20Colombia%20-%202015.pdf

Comment:



121.WhodeterminesthebudgetoftheSupremeAuditInstitution(SAI)?

GUIDELINES:

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

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

Answer:a.TheSAIdeterminesitsownbudget(i.e.,submitsittotheexecutive,whichacceptsitwithlittleornochange,ordirectlytothelegislature),orthebudgetoftheSAIisdeterminedbythelegislatureorjudiciary(orsomeindependentbody),andthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.

Source:Elartículo267delaConstituciónPolíticaestablecequelaContraloríaesunaentidadconautonomíaadministrativaypresupuestal.Teniendoen

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

cuentaque,deacuerdoalDecreto111de1996enlaLeydepresupuestosedebenincluirlaspartidasdirigidasaestaentidad,elContralordefineelpresupuestoanualquerequiereyloenvíaalMinisteriodeHaciendaparaqueloincorporealanteproyectoyproyectodelPresupuestoGeneraldelaNaciónqueserádiscutidoporellegislativo.

Comment:



122.DoestheSupremeAuditInstitution(SAI)havethediscretioninlawtoundertakethoseauditsitmaywishto?

GUIDELINES:Question122exploresthescopeoftheinvestigativepowersoftheSupremeAuditInstitution(SAI)asprescribedinlaw.

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

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

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

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

Answer:a.TheSAIhasfulldiscretiontodecidewhichauditsitwishestoundertake.

Source:LaContraloríaGeneraldelaRepúblicacomomáximaentidaddelcontrolfiscaltienelafacultadderealizarauditoríasa:órganosqueintegranlasRamasLegislativayJudicialdelPoderPúblico;órganosqueintegranelMinisterioPúblicoysusentidadesadscritas;órganosqueintegranlaorganizaciónelectoralysusentidadesadscritasovinculadas;laComisiónNacionaldeTelevisiónysusentidadesadscritasovinculadas;lascorporacionesautónomasregionalesodedesarrollosostenible;lasuniversidadesestatalesautónomasqueadministrenbienesrecursosnacionalesoquetenganorigenenlanación;elBancodelaRepúblicacuandoadministrerecursosdelaNación,ejecuteactosocumplaactividadesdegestiónfiscalyenlamedidaenquelohaga;losdemásorganismospúblicoscreadosoautorizadosporlaConstituciónconrégimendeautonomía;entidadesuorganismosqueintegranlaRamaEjecutivadelPoderPúblicotantodelsectorcentralcomodeldescentralizadoporservicios,delordennacional,conformealoprevistoenelartículo38delaLey489de1998;lasdemásentidadespúblicasyterritorialesqueadministrenbienesorecursosnacionalesoquetenganorigenenlaNación;lascorporaciones,asociacionesyfundacionesmixtascuandoquieraqueadministrenrecursosdelaNación;losparticularesquecumplanfuncionespúblicas,respectodelosbienespúblicosqueobtenganoadministrenocuandomanejenbienesorecursosdelaNación(Artículo4,Decreto267del2000).

Comment:



123.AretheauditprocessesoftheSupremeAuditInstitution(SAI)reviewedbyanindependentagency?

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

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

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

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

Answer:d.No,theauditprocessesoftheSAIarereviewedneitherbyanindependentagencynorbyaunitwithintheSAI.

Source:ApesardequelaAuditoríaGeneraldelaRepúblicatienelafacultaddeevaluarelcontrolfiscalinternodelaContraloríaGeneral,estafunciónnoimplicalarevisióndelosprocesosdeauditoríaquerealizalaContraloría(VéaseelDecreto272del2000:http://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=9598)

Comment:



124.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheSupremeAuditInstitution(SAI)takepartandtestifyinhearingsofacommitteeofthelegislature?

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

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

Source:LaContraloríaGeneraldelaRepúblicacuentaconunaUnidaddeApoyoTécnicoalCongreso(UATC)lacualtienelafuncióndecoordinarlasrelacionesconellegislativoypresentarinformessobrelosefectosfiscalesypresupuestalesquetienenlasdecisionesquesetomanenelCongreso.Apartirdeesto,ContraloríaasistefrecuentementealascitacionesquerequiereellegislativocomosepresentaenelinformedeGestiónalCongresoyalPresidentedelaRepública2017-2018.https://www.contraloria.gov.co/documents/20181/1136923/INFORME+GESTION+2017-2018+Y+SINTESIS+2014-2018.pdf/96bd8a92-3f9d-478e-89d9-87481b5395c4?version=1.1&previewFileIndex=

Comment:SeestáencomunicaciónconlaContraloríaparaobtenerelinforme2017-2018.Elmásrecientedeestosinformeseselde2016-2017:https://www.contraloria.gov.co/documents/20181/780624/Informe+de+Gesti%C3%B3n+2016+-+2017.pdf/3ba13792-3ed2-428f-b2b8-95991e228c55?version=1.0



125.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationoftheannualbudget(priortothebudgetbeingtabledinparliament)?

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

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

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

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

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

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

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

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

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

Theresearchermustpresentevidencetosupportselectionofa“c”response.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:d.Therequirementsfora“c”responseorabovearenotmet.

Source:DentrodelmarcolegalnosecontemplanmecanismosdeparticipaciónenningunadelasfasesdelPresupuestoGeneraldelaNación(https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=5306).

Comment:


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


126.Withregardtothemechanismidentifiedinquestion125,doestheexecutivetakeconcretestepstoincludevulnerableandunder-representedpartsofthepopulationintheformulationoftheannualbudget?

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

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

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

Answer:b.Therequirementsforan“a”responsearenotmet.

Source:ApesardequedentrodelPresupuestoelejecutivoincorporarubrosparaatenderodestinarapoblacionesvulnerablesoconbajarepresentatividad(ejemplo:recursosparavíctimasdelconflictoarmado),estosgruposnoparticipanatravésdeningúnmecanismoconcreto.

Comment:



127.Duringthebudgetformulationstage,whichofthefollowingkeytopicsdoestheexecutive’sengagementwithcitizenscover?

Forthepurposeofthisquestion,keytopicsareconsideredtobe:

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

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

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

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

Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.


Source:Noexistenmecanismosdeparticipaciónparaquelagenteseinvolucreenlaelaboracióndelpresupuestoqueseasignaaestostemas.Igualmente,nohayningunanormaquereglamenteprocesosdeparticipaciónabiertaadiferentesactoressocialesparaquesuspropuestaspuedanserincluidasdentrodelasdecisionesquetomaelejecutivo.

Comment:



128.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputinmonitoringtheimplementationoftheannualbudget?

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

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

PleaseconsideronlyparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencydesignatedbythegovernmenttoimplementparticipationmechanisms(“theexecutive”)iscurrentlyusingtoallowthepublictoparticipateinmonitoringtheimplementationoftheannualbudget.Iftheexecutivehasdesignatedacentralcoordinatingagencytoimplementparticipationmechanismsthroughoutthenationalbudgetprocess,researchersmayconsiderthesemechanisms.Participationmechanismsusedonlybylineministriesshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbytheexecutive,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheimplementationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasrevenueadministration,publicservicedelivery,publicinvestmentprojectimplementation,includingprocurement,andtheadministrationofsocialtransferschemes.

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

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

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoprovideinputonbudgetimplementation,but:

1)Themechanismsarenotstructured,happenonlyonad-hocbasis,ornotregularly.

and/or

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

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

Examplesincludehotlines,Facebookannouncements,one-offmeetingswithNGOsinwhichthereisapublicrecord.



Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

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

Source:DurantelaimplementacióndelpresupuestonacionallosciudadanospuedenutilizarmúltiplesmecanismosdeparticipaciónconcebidosenlaLey850de2003ylaLey1575de2015comounamaneradecontrolsocialalagestiónpúblicaylaejecucióndelosrecursosatravésdelocualsegeneraninputsalaadministraciónentodossusniveles.Atravésdeestosmecanismoselejecutivorecibeloscomentariosdealgunosgruposespecíficos.

Comment:LaLey850de2003facultaalosciudadanosparaqueconformenveedurìasciudadanasconelobjetivodequerealizanelcontrolciudadanoagastosespecíficosdelpresupuestonacional.Actualmenteenelpaísexistenregistradasmasde15000veeduríasciudadanasquerealizanesalaboraendiferentescamposytemas.EstainformaciónpuedeserconstatadaenlaReddeVeedurías,enellink:www.reddeveedurias.org.Sibien,existeunaleyquepermitelacreacióndelasveedurías,noseevidenciaregistrodecómoellasaplicanenelprocesopresupuestario.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theexecutiveusesopenparticipationmechanismsthroughwhichmembersofthepublicprovidetheirinputsonbudgetimplementation.Comments:ElMHCPdisponedemecanismosparapromoverlaveeduríaciudadanaalaejecucióndelosrecursos,comoelRallyColombia,Hackatones,seminariosdepresupuesto,entreotros.

IBPCommentResponseCiscorrect.RallyColombiaqualifiesbecauseitengagescitizensinmonitoringbudgetprojectsintheimplementationphasebyallowingcitizenstoreportontheprogressofinfrastructureprojects.Perourmethodology,itisnotnecessarythatthemechanismforQ128coverallbudgetareas.

129.Withregardtothemechanismidentifiedinquestion128,doestheexecutivetakeconcretestepstoreceiveinputfromvulnerableandunderrepresentedpartsofthepopulationontheimplementationoftheannualbudget?

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

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

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


Source:Enelmismosentidodelasanteriorespreguntas,elejecutivoporiniciativapropianoimplementamecanismosdeparticipaciónciudadanaenlaimplementacióndelPresupuesto.

Comment:

PeerReviewer

Opinion:Agree


130.Duringtheimplementationoftheannualbudget,whichofthefollowingtopicsdoestheexecutive’sengagementwithcitizenscover?


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

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

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics--andforthisreasontheotherquestionsassessingtheexecutive’sengagementwiththepublicduringbudgetimplementationcanbeansweredonthebasisofengagementontopicsotherthanthesixlistedabove--forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeONLYtheoneslistedabove.Iftheexecutive’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:c.Theexecutive’sengagementwithcitizenscoversatleastone(butlessthanthree)oftheabove-mentionedtopics.

Source:Noexistenmecanismosdeparticipaciónqueinvolucrendirectamentealaciudadaníaenlostemascitadosenlalista.SepuedenmencionarotrasformasdeparticipacióncontempladosenlaLeyEstatutariadeParticipación(Ley1757de2015),peroéstassonpredominantementedeiniciativaciudadanaynodelejecutivo.

Comment:



IBPCommentEnbasealarespuestaaQ128,ydadoelmecanismoahíreconocido,semodificaestarespuestadeDaC.

131.Whentheexecutiveengageswiththepublic,doesitprovidecomprehensivepriorinformationontheprocessoftheengagement,sothatthepubliccanparticipateinaninformedmanner?

Comprehensiveinformationmustincludeatleastthreeofthefollowingelements:

1.Purpose2.Scope3.Constraints4.Intendedoutcomes5.Processandtimeline

GUIDELINES:ThisquestionrelatestotheGIFTprincipleof“Openness,”andaddresseswhethertheexecutiveprovidesrelevantinformationontheprocessoftheengagementbeforepublicparticipationtakesplace,inordertohelpcitizensengageeffectively.Thequestionaddresseswhetherthe“rulesofthepublicengagement”areclearlyspelledout,inadvanceandindetail,sothatthosemembersofthepublicwhowanttoengageknowhowtodoso,intermsofwhentheycandoso,whattheyareexpectedtoprovideinputon,bywhen,towhom,etc.Thisquestiondoesnotcoverthesubstanceoftheengagement,whichiscoveredbyquestions127and130.

Non-comprehensiveinformationmeansthatthegovernmentprovidesinformationthatincludesatleastonebutlessthanthreeoftheelementslistedabove.

Purposereferstoabriefexplanationofwhythepublicengagementisbeingundertaken,includingtheexecutive’sobjectivesforitsengagementwiththepublic.

Scopereferstowhatiswithinthesubjectmatteroftheengagementaswellaswhatisoutsidethesubjectmatteroftheengagement.Forexample,thescopemayincludehowacurrentpolicyisadministeredbutexcludethespecificsofthepoliciesthemselves.

Constraintsreferstowhethertherearethereanyexplicitlimitationsontheengagement.Anexampleofaconstraintcouldbethatanypolicychangesmustnotcost(orforgorevenue)morethanaspecificamountorhavenonetfiscalcost.

Intendedoutcomesreferstowhattheexecutivehopestoachieveasaresultoftheengagement.Examplesofintendedoutcomescouldberevisingapolicytobetterreflectcitizenorservice-userviewsortoimprovethewayinwhichaparticularprogramisadministered.

Processreferstothemethodsbywhichthepublicengagementwilltakeplaceandthediscretestepsintheprocess.Forexample,theprocessmaysimplybeaone-offInternet-basedconsultation,withasummarypublishedofpublicinputsandtheofficialresponse.Theprocessmayinvolvesimultaneousoroverlappingsteps,andmaybeconductedinoneroundorintwoormoreroundsofengagement.

Timelinereferstothespecificdatesonwhichthediscretestepsintheprocesswilltakeplace,orduringwhichtheywillbecompleted,andclearstartandenddatesfortheoverallengagement.

Answer“d”appliesiftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationorformulationstage.


Source:EnelsitiowebdelMinisteriodeHaciendasepublicalainformaciónsobreelPresupuestonacionaldemaneraquelosciudadanospuedenaccederalainformaciónsobrelosmontosaprobados.Adicionalmente,elMinisteriodisponedelPortalTransparenciaEconómicaenelqueseencuentrainformacióndetalladasobrelaejecucióndelosrecursospúblicos.Dirigirsealsiguientelink:http://www.pte.gov.co/WebsitePTE/

Comment:http://www.pte.gov.co/WebsitePTE/



132.Withregardtothemechanismidentifiedinquestion125,doestheexecutiveprovidethepublicwithfeedbackonhowcitizens’inputshavebeenusedintheformulationoftheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedintheformulationoftheannualbudget,andhow/why.

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:


-Anot-so-detailedreport,suchasadocumentwithafewparagraphs,onhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereusedornotused.

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor

-Areport(beingitdetailedornot-so-detailed)onhowpublicinputshavebeenusedornotused.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.


Source:DadoqueelEjecutivonoimplementamecanismosdeparticipaciónciudadanaenlasdiferentesfasesdelPresupuestoNacional,norecibecomentariosporpartedelaciudadanía.Porestarazón,noexistendocumentosenlosqueserealiceunaretroalimentaciónalasobservacionesdelosciudadanos.

Comment:



133.Withregardtothemechanismidentifiedinquestion128,doestheexecutiveprovidethepublicwithinformationonhowcitizens’inputshavebeenusedtoassistinmonitoringtheimplementationoftheannualbudget?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheexecutiveprovidesinformationtocitizensonwhichpublicinputswerereceivedduringtheimplementationoftheannualbudget,whichonesaretakeintoaccounttoimprovebudgetmonitoring,andhow/why.

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdstheparticipationactivity.

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:


-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputsreceived(e.g.,awrittentranscript)fromthepublicand

-Anot-so-detailedreport,suchasadocumentwithafewparagraphs,onhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereorwerenottakenintoaccountbytheexecutiveduringbudgetmonitoring.

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:

d.Therequirementsfora“c”responseorabovearenotmet.

Source:Apesardequeexistenalgunosmecanismosdeiniciativaciudadanapararealizarelseguimiento,monitoreoycontrolalaimplementacióndelpresupuesto,enlosinformesdeejecuciónnoseencuentrainformaciónendondeseindiquecómoseusanloscomentariosqueformulanlosciudadanosenestetipodeejerciciosdeveeduría.Paraverlosinformesdirigirsea:http://www.minhacienda.gov.co/HomeMinhacienda/faces/oracle/webcenter/portalapp/pages/presupuestogeneraldelanacion/EjecucionEPGN.jspx?_afrLoop=2215389368383814&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D2215389368383814%26_afrWindowMode%3D0%26_adf.ctrl-state%3D15dinmptab_179

Comment:



134.AreparticipationmechanismsincorporatedintothetimetableforformulatingtheExecutive’sBudgetProposal?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Sustainability,”“Timeliness”and“Complementarity”andaddresseswhethertheexecutiveisabletolinkparticipationmechanismstotheadministrativeprocessesthatareusedtocreatetheannualbudget.

Pleasenotethat“timetable”referstoadocumentsettingdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation.ThisdocumentissometimesreferredtoasthebudgetcalendarandisthesamedocumentreferencedinQuestion53.

Answer“a”appliesifthenationalexecutiveestablishesaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudget.Foranswerchoice“a”,thetimetablemustbeavailabletothepublicpriortothebudgetpreparationprocessbeginning.

Answer“b”appliesiftheexecutivedoesnotestablishaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudgetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationorimplementationstage.


Source:ElMinisteriodeHaciendanoestableceguíasolineamientosenlosqueseincluyalamaneracomoseimplementalaparticipaciónciudadanaenlaelaboracióndelapropuestadepresupuestodelejecutivo.Soloseencuentrandisponiblesguíasyformatosparalaelaboracióndelpresupuestodecadaunadelasentidadesqueseincluyendentrodelapropuesta.http://www.minhacienda.gov.co/HomeMinhacienda/faces/GestionMisional/PresupuestoPublicoNacional/PresupuestoGralNacion/PGN/AnteproyectoPGN2019?_adf.ctrl-state=15dinmptab_361&_afrLoop=2217435751667710#!

Comment:



135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?

GUIDELINES

Whilequestions125–135focusonlyonparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencycurrentlyusetoallowthepublictoparticipateinthenationalbudgetprocess,thisquestionasksaboutparticipationmechanismsusedbylineministriestoallowthepublictoparticipateinnationalbudgetprocesses.Thus,participationmechanismsusedbytheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencyshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbyalineministryorifmultiplelineministriesuseparticipationmechanisms,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationand/orimplementationoftheannualbudget.

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

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

Toanswer“a,”alineministrymustuseopenparticipationmechanismsthatinvolvethepublicintheformulationorimplementationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficial.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputintheformulationorimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichalineministryseeksoutinputsfromcitizens.Examplesincludesurveys,focusgroups,reportcards,publishedpolicyconsultationexercises,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesifalineministryhasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

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

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


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


Source:Apesardequeenelprocesopresupuestarioserealizandebatesenlosquesedialogayanalizaelpresupuestoconinvitadosdelaacademiaysectoreseconómicosygremiales,éstosescenariosnoseencuentrandentrodelEstatutoOrgánicodePresupuestoynosonconsideradoscomomecanismosdeparticipaciónyaquesolamentesediscutenalgunosconceptosqueeventualmentepuedensertomadosencuenta.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,atleastonelineministryusesopenparticipationmechanismsthroughwhichmembersofthepublicprovidetheirinputsonthebudget.Comments:ElMinisteriodeAmbienteyDesarrolloSostenibleyelMinisteriodelInteriorcuentanconmecanismosdeparticipaciónpúblicacomoconsultasprevias.

IBPCommentAfterinternaldiscussions,IBPdecidedthattheRallyColombiaappliesonlytoQ128,andtheHackathonandIgualDatadonotcountasparticipationmechanismssincetheybothengagecitizensprimarilywithdata,notbudgets.Hence,answerDapplies.


136.Doesthelegislatureortherelevantlegislativecommittee(s)holdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheformulationoftheannualbudget(pre-budgetand/orapprovalstages)?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedtoallowingthepublictoattendorhearpublicbudgetdeliberations.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)hasputinplaceandisusingtoallowthepublictoparticipateintheirdeliberationsontheannualbudget.Thisincludesdeliberationsduringthepre-budgetphase(i.e.,whentheexecutiveisstillintheprocessofformulatingthedraftbudget)andthebudgetdiscussionsafterthebudgethasbeentabledtoparliamentandbeforeitisapproved.Inthecommentbox,pleasespecifyduringwhichstageofthebudgetcyclethelegislaturehasputinplaceapublicparticipationmechanism.

MechanismsthroughwhichmembersofthepublicreachouttoindividualMembersofParliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Ifthereismorethanonemechanism,pleaseselectamechanismthatbestshows/reflectsthelegislature’seffortstoincorporatecitizensintotheformulationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasrevenues,policyselection,andmacro-fiscalplanning(pleasenotethattheissueofcoverageiscoveredinasubsequentquestion).

Toanswer“a,”thelegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;butThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,butThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget

Answer:c.Yes,publichearingsareheld.Notestimonyfromthepublicisprovidedduringthepublichearings,andtherearenoothermechanismsthroughwhichpubliccontributionsarereceived,butthelegislatureinvitesspecificindividualsorgroupstotestifyorprovideinput(participationisnot,inpractice,opentoeveryone).

Source:EnlosdebatesquerealizaelCongresodelaRepúblicaalrededordelPresupuestoNacional,seinvitanexpertosacadémicoseinstitucionescomoFedesarrolloquienespresentansuscomentariosalPresupuesto.Además,serealizanalgunasaudienciasypanelesdediscusióndondelaparticipaciónesrestringidaaalgunosgruposyespecíficos.Porejemplo,véase:https://www.fedesarrollo.org.co/sites/default/files/enlosmediosimpreso/rcnradiocom22noviembre2018.pdf

Comment:



137.Duringthelegislativedeliberationsontheannualbudget(pre-budgetorapprovalstages),whichofthefollowingkeytopicsdoesthelegislature’s(orrelevantlegislativebudgetcommittee)engagementwithcitizenscover?


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

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

Pleasenotethatwhilethepublicengagementcan/maycoverothertopics,forthepurposeofansweringthisquestion,“keytopics”areconsideredtobeonlytheoneslistedabove.Ifthelegislature’sengagementwiththepubliccoverstopicsotherthanthesixlistedabove,pleasespecifythesetopicsinthecomments.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.


Source:ApesardequelaspersonaspuedenasistiralosdebatesquerealizaelCongresoalrededordelPresupuestoNacional,lasopinionesdelosciudadanosnosontomadasencuentayaquenopuedenintervenirniserescuchadosenlassesiones.Deigualmanera,noexistenmecanismosdeparticipaciónciudadanaquepermitainvolucraralciudadanoenelanálisisqueserealizasobreelpresupuestogeneral.Poresto,noserealizaunprocesoderetroalimentaciónconloscomentariosdelosciudadanos.

Comment:



138.Doesthelegislatureprovidefeedbacktothepubliconhowcitizens’inputshavebeenusedduringlegislativedeliberationsontheannualbudget?

GUIDELINES:ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichthelegislatureprovidesinformationtocitizensonwhichpublicinputswerereceivedandhowinputswereusedduringlegislativedeliberations(pleasenotethatthesedeliberationscanrefertothepre-budgetandapprovalphases).By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbythelegislature.

Answer“a”applieswhenthelegislatureprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)and

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhenthelegislatureprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)and

-Anot-so-detailedreportonhowpublicinputswereusedornotused.Thisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedinlegislativedeliberationsontheannualbudget(pleasenotethatthesedeliberationsrefertothepre-budgetandapprovalphases).

Answer“c”applieswhenthelegislatureprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublic(e.g.,awrittentranscript)or


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget.


Source:Talycomoseexplicóenlapreguntaanterior,enelprocesodeaprobacióndelpresupuestoporpartedellegislativonoseestablecenmecanismosdeparticipaciónciudadanaporloquenoserealizaunprocesoderetroalimentaciónylasopinionesdelosciudadanosnosontomadasenconsideración.

Comment:



139.Doesthelegislatureholdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheAuditReport?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedtoallowingthepublictoattendorhearpublicbudgetdeliberations.

Akeyconstitutionalroleofthelegislatureinalmostallcountriesistooverseethegovernment’smanagementofpublicresources.WhiletheSupremeAuditInstitutionisresponsibleforcheckingthegovernment’saccountsandpublishingtheoutcomeoftheiraudits,foraccountabilitypurposesitisessentialthatthelegislaturereviewsandscrutinizesthosereports,andchecksonwhethertheexecutiveistakingtheappropriatecorrectiveactionsbasedontheSupremeAuditInstitution’srecommendations.

Holdingpublichearingstoreviewauditfindingsallowsthepublictolearnmoreabouthowthegovernmenthasmanageditsresourcesforthebudgetyearsthathaveended,anddemandaccountabilityincaseofmismanagementandirregularities.Reviewinganddiscussingthosereportsinpublicisthereforeakeyresponsibilityofalegislature.

Pleasenotethatby“AuditReport”werefertothesameauditreportassessedinthetransparencysectionofthisSurvey,i.e.,oneoftheeightkeybudgetdocumentsthatallgovernments(inthiscase,theSupremeAuditInstitution)mustproduce,accordingtobestpractice.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)haveputinplaceandusingtoallowthepublictoparticipateintheirdeliberationsontheAuditReport.

Mechanismsthroughwhichmembersofthepublicreachouttoindividualmembersofparliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Toanswer“a,”thenationallegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;BUTThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,BUTThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheAuditReport.


Source:SibienenlaciudadaníapuedeasistiralapresentacióndelinformesobrelasfinanzaspúblicasdelpaísenelCongreso,nopuederealizarcomentariosenelmarcodeestassesiones.CabedestacarquelaContraloríapromueveladeliberaciónpúblicasobreestosinformesenotrosespaciosaunqueestosnosonporiniciativadellegislativo.Véaseporejemplo:https://www.contraloria.gov.co/web/participacion-ciudadana/estrategias-de-control-fiscal-participativo

Comment:



140.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeintheSAI’sauditprogram(forexample,bybringingideasonagencies,programs,orprojectsthatcouldbeaudited)?

GUIDELINES:ThisquestionassesseswhethertheSupremeAuditInstitution(SAI)hasestablishedmechanismsthroughwhichthepubliccanprovidesuggestionsonissues/topicstobeincludedinitsauditprogram.Whendecidingitsauditagenda,theSAImayundertakeauditsforasampleofagencies,projects,andprogramsinthecountry;andsuchaselectioncouldbebasedoncomplaintsandsuggestionsmadebymembersofthepublic.Toreceivesuchsuggestions,theSAImaycreateformalmechanisms,likesettingupawebsite,hotline,oroffice(orassigningstafftoliaisewiththepublic).

Answer:a.Yes,theSAImaintainsformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeinitsauditprogram.

Source:Comosemencionóenlapreguntaanterior,laContraloríaGeneraldelaRepúblicahageneradomúltiplesestrategiasymecanismosdeparticipaciónciudadanaatravésdeloscualeslaspersonasyorganizacionessocialespuedencontribuirenelcontrolyvigilanciadelagestiónpública.ParaestosehaceénfasisenlosdiferentestiposdecapacitacionesqueofrecelaContraloría.Paramayorinformaciónver:https://www.contraloria.gov.co/web/participacion-ciudadana/estrategias-de-control-fiscal-participativo.

Comment:



IBPCommentLapáginadelaContraloríacontienetambiénestelink:https://www.contraloria.gov.co/documents/20181/452176/plegable-denuncias.pdf/19c7f9fe-53ae-4abb-9c48-619b3d19dff7?version=1.1

141.DoestheSupremeAuditInstitution(SAI)providethepublicwithfeedbackonhowcitizens’inputshavebeenusedtodetermineitsauditprogram?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheSupremeAuditInstitutionprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedtodeterminetheSupremeAuditInstitution’sauditprogram.By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbytheSupremeAuditInstitution.

Answer“a”applieswhentheSupremeAuditInstitutionprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublicand

-Anot-so-detailedreportonhowpublicinputswereusedornotused.ThisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedtodeterminetheSAI’sannualauditprogram.

Answer“c”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Thereceivedfromthepublicor


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetorifmaintainformalmechanismsthroughwhichthepubliccansuggestsissues/topicstoincludeintheSAI’sauditprogram.


Source:Noexisteevidenciasobrelaretroalimentaciónqueserealizaalosciudadanosentornoasuscomentariosyobservaciones.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theSAIprovidesawrittenrecordwhichincludesboththelistofinputsreceivedandasummaryofthehowtheinputswereusedtodetermineitsauditprogram.Comments:ElplandeEstrategiadeParticipaciónCiudadanaporMedioselectrónicosestablecelosmecanismosdeparticipacióndelaciudadaníaenlosprocesosdecontrolfiscal,asícomolosmodelosderetroalimentaciónyseguimientoalasdenunciasyobservacionesdelosciudadanos,eldocumentopuedeconsultarseenelsiguientevínculo:https://www.contraloria.gov.co/documents/487635/636505/Estrategia_participacion_ciudadana_medios_electronicos_2015-2018.pdf/0eff5407-2063-44e2-bd7b-12181c198684Adicionalaellopresentauninformedegestióndelaparticipaciónenmedioselectrónicosperosuconsultanoestádisponiblealmomentodeestaevaluaciónparaidentificarelniveldedetalle.


IBPCommentLareferenciaprovistaporelrevisornomuestracómolosinsumosdelpúblicohansidousadosporlaEFS,sinoqueesunaguíadecomoelpublicopodríainvolucrarseconlaEFS.Nosehaencontradoevidenciaparamodificarlarespeustaaestapregunta.

142.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations(asrespondents,witnesses,etc.)?

GUIDELINES:Thisquestionmirrorsquestion140,butinsteadofcoveringpublicassistanceinformulatingtheSAI’sauditprogram,itfocusesonwhethertheSupremeAuditInstitutionhasestablishedmechanismsthroughwhichthepubliccanparticipateinauditinvestigations.Inadditiontoseekingpublicinputtodetermineitsauditagenda,theSAImaywishtoprovideformalopportunitiesforthepublicandcivilsocietyorganizationstoparticipateintheactualauditinvestigations,aswitnessesorrespondents.

Answer:a.Yes,SAImaintainsformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations.

Source:Ademásdelasdiferentesestrategiasdecontrolfiscalmencionadasanteriormente,laContraloríahaimplementadounObservatoriodeControlFiscalParticipativoatravésdelcualseimpulsauncanaldeparticipaciónciudadanaenelquesefacilitaquelaspersonaspresentensusobservacionessobrelosprocesosauditoresendiferenteszonasdelpaís.Paraverlasestrategiasdirigirsea:https://www.contraloria.gov.co/web/participacion-ciudadana/estrategias-de-control-fiscal-participativoParaverinformaciónsobreelobservatoriodirigirsealsiguientelink:https://www.contraloria.gov.co/web/participacion-ciudadana/observatorio-de-control-fiscal-participativo

Comment:

