Questionnaire - Costa Rica - International Budget Partnership

OpenBudgetSurvey2019Questionnaire

CostaRicaApril2020

CountryQuestionnaire:CostaRica

PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

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

Answer:FY2019

Source:-ProcuradoríaGeneraldelaRepública.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos:TítuloII:PrincipiosyDisposicionesGeneralesdeAdministraciónFinanciera.Artículo5,Incisod:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258-ProcuradoríaGeneraldelaRepública.ConstituciónPolíticadeCostaRica.TítuloXIII:LaHaciendaPública.CapítuloI:ElPresupuestodelaRepública.Artículo176:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871

Comment:SegúnelArtículo176delaConstituciónPolíticadeCostaRicayelArtículo5delaLey8131delaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,elpresupuestodelaRepúblicaseemitirádel01deeneroal31dediciembre.

PeerReviewerOpinion:Agree

GovernmentReviewerOpinion:Agree

PBS-2.WhenisthePBSmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Answer:d.ThePBSisnotreleasedtothepublic,orisreleasedlessthanonemonthbeforetheExecutive’sBudgetProposalisintroducedtothelegislature

Source:

Comment:ElPBSnosepublica.ExistendosdocumentosquepodríanconsiderarsecomoPBS:eldocumentode"ExposicióndeMotivos"yelde"MarcoFiscalPresupuestariodeMedianoPlazo",publicadosenlapáginadelMinisteriodeHacienda,peroestosseconsiderancomopartedelEBPynocomoPBS.Además,lametodologíadelaencuestanopermiteutilizarlosdocumentosparadospropósitos.



PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

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

Answer:

Source:

Comment:ElPBSnosepublica.



PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

Answer:n/a

Source:

Comment:



PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:

Source:

Comment:ElPBSnosepublica.



PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

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

Option“d”appliesifthePBSisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:d.Notapplicable

Source:n/a

Comment:Eldocumentonoseproduce.



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:d.Notproducedatall

Source:

Comment:

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



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

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

Answer:ElPBSnoseproduce.Sibieneldocumento"MarcoFiscalPresupuestariodeMedianoPlazo"tienecaracterísticasparaserconsideradocomotal,seproduceypublicaconjuntamenteconelEBP,porloqueseconsideradocumentodeapoyodelEBP.

Source:

Comment:

PeerReviewerOpinion:AgreeComments:EnCostaRica,nosegeneraunPBS.


PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

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

Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:n/a

Source:

Comment:



PBS-8.Istherea“citizensversion”ofthePBS?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnow

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

Answer:b.No

Source:

Comment:NoseproduceundocumentociudadanoparaelPBS.ElúnicodocumentociudadanoqueseproduceenCostaRicacorrespondealEBPyestesetomaencuentaenlapreguntaEBP-8.


GovernmentReviewerOpinion:AgreeComments:Tambiénseproducendocumentosciudadanosobreelinformedeevaluaciónanual(YER)desdeelaño2016.Año2016:https://www.hacienda.go.cr/docs/5944366bd36f3_Informe%20de%20Resultados%20Fisicos%20y%20Financieros%202016.pdfAño2017:https://www.hacienda.go.cr/docs/5afdde89bab6c_Informe%20resultados%20fisicos%20y%20financieros%20del%20ejercicio%20economico%202017.pdfAño2018:https://www.hacienda.go.cr/docs/5cbe40527c4c8_Folleto_informe_evaluacion_2018.pdf

EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:-ProcuradoríaGeneraldelaRepública.ConstituciónPolíticadeCostaRica.TítuloXIII:LaHaciendaPública.CapítuloI:ElPresupuestodelaRepública.Artículo176:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871-ProcuradoríaGeneraldelaRepública.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos:TítuloII:PrincipiosyDisposicionesGeneralesdeAdministraciónFinanciera.Artículo5,Incisod:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258

Comment:Deacuerdoconelartículo176delaConstituciónPolíticadeCostaRicayelArtículo5delaLey8131delaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,elañopresupuestarioenCostaRicacomprendedel01deenerohastael31dediciembre.



EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?


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

Answer:31/08/2018

Source:-ConstituciónPolíticadeCostaRica.ProcuradoríaGeneraldelaRepública.ConstituciónPolíticadeCostaRica.TítuloXIII:LaHaciendaPública.CapítuloI:ElPresupuestodelaRepública.Artículo178:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871-PresidenciadelaRepúblicadeCostaRica.Comunicados.DesarrolloSocial.Gobiernocentralpresentaproyectodepresupuestoausteroparael2019:https://presidencia.go.cr/comunicados/2018/08/gobierno-central-presenta-proyecto-de-presupuesto-austero-para-el-2019/

Comment:Segúnelartículo178delaConstituciónPolíticadeCostaRica:"ElproyectodepresupuestoordinarioserásometidoaconocimientodelaAsambleaLegislativaporelPoderEjecutivo,amástardarelprimerodesetiembredecadaaño,ylaLeydePresupuestodeberáestardefinitivamenteaprobadaantesdeltreintadenoviembredelmismoaño".SegúnelcomunicadodelaPresidenciadelaRepública,laMinistradeHaciendapresentaelProyectoPresupuestariodel2019el31deagostodel2018.



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:MinisteriodeHacienda.PresupuestoNacional.ProyectodeLeydelPresupuestodelaRepública2019:https://www.hacienda.go.cr/index.php?option=com_content&view=article&id=14676

Comment:Estándisponiblesdesdeel31deagosto2018.

PeerReviewerOpinion:AgreeComments:Lanoticiasepuedeconfirmarenhttps://www.americaeconomia.com/economia-mercados/finanzas/gobierno-de-costa-rica-presenta-presupuesto-para-2019fechadael1setiembredelañoanterior.


EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?




Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

Answer:31/08/2018

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.DetalledeIngresos2019:https://www.hacienda.go.cr/docs/5b8870f0ef62a_Reporte%20Ingresos%20Proyecto%20ley%202019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.NormasdeEjecución:https://www.hacienda.go.cr/docs/5b887165c6041_normas_ejec_19.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Resúmenesglobales:https://www.hacienda.go.cr/docs/5b8870c73ea16_Resumenes%20Globales%20Gasto.pdf

Comment:DocumentosdelProyectodeLeydelPresupuestodelaRepública2019yúltimafechademodificación:-ExposicióndeMotivos:31deagosto2018.-MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:31deagosto2018.-DetalledeIngresos2019:30deagosto2018.-NormasdeEjecución:30deagosto2018.-Resúmenesglobales:30deagosto2018



EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.


Answer:Laformaenseverificólafechadepublicaciónfue:seleccionandoclickderechoenelPDFdelosdiferentesdocumentos,clickenlaopción"Inspeccionar",yalladoderechoapareceuncuadrodeinformaciónenelqueespecificalaúltimavezqueeldocumentosemodificó.

Source:

Comment:

PeerReviewerOpinion:AgreeComments:Elprocesofuereplicadoporelreviewerconelmismoresultadoreportadoporelinvestigador.


EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?


Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

Answer:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.DetalledeIngresos2019:https://www.hacienda.go.cr/docs/5b8870f0ef62a_Reporte%20Ingresos%20Proyecto%20ley%202019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.NormasdeEjecución:https://www.hacienda.go.cr/docs/5b887165c6041_normas_ejec_19.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Resúmenesglobales:https://www.hacienda.go.cr/docs/5b8870c73ea16_Resumenes%20Globales%20Gasto.pdf

Comment:Páginasdelosdocumentosderespaldo:-ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf-DetalledeIngresos2019:https://www.hacienda.go.cr/docs/5b8870f0ef62a_Reporte%20Ingresos%20Proyecto%20ley%202019.pdf-NormasdeEjecución:https://www.hacienda.go.cr/docs/5b887165c6041_normas_ejec_19.pdf-Resúmenesglobales:https://www.hacienda.go.cr/docs/5b8870c73ea16_Resumenes%20Globales%20Gasto.pdf



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:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Detalledecadatítulopresupuestario:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ResúmenesGlobales,Ingresos,https://www.hacienda.go.cr/docs/5b8ec30241d9e_2019%20-%20Ingresos.xls.-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ResúmenesGlobales.Egresos.https://www.hacienda.go.cr/docs/5b8ec3023d370_2019%20-%20Egresos.xls


Comment:LosdocumentosResúmenesGlobalesyelProyectodePresupuesto2018portítulopresupuestario,presentalainformacióndeingresosyegresosenformatoXLS.



EBP-6a.IftheEBPisnotpubliclyavailable,isitstillproduced?

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

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEBP-2).

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

Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.

Option“d”appliesifthedocumentisnotproducedatall.

Option“e”appliesifthedocumentispubliclyavailable.

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

Answer:e.Notapplicable(thedocumentispubliclyavailable)

Source:

Comment:



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

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

Answer:

Source:

Comment:

PeerReviewerOpinion:

GovernmentReviewerOpinion:

EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

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

IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.


Answer:PresentacióndelProyectodeLeydePresupuestoOrdinarioyExtraordinariodelaRepública,paraelEjercicioEconómicodel2019.

Source:

Comment:DocumentosdelProyectodeLeydelPresupuestodelaRepública2019:-MarcoFiscalPresupuestariodeMedianoPlazo2018-2022-DetalledeIngresos2019.-NormasdeEjecución.-Resumendelaclasificaciónfuncional.

Nota:Losdocumentospresupuestariosporinstituciónposeenelnombredelainstituciónrespectiva,ejemplo:MinisteriodelaPresidencia,MinisteriodeJusticiayPaz,MinisteriodeEducación,etc.



EBP-8.Istherea“citizensversion”oftheEBP?

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

Answer:a.Yes

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Folleto"ElPresupuestoNacional2019".ProyectodeLeydelPresupuestoNacional:https://www.hacienda.go.cr/docs/5b88709f27892_Folleto%20Presupuesto%20Nacional%202019.pdf

Comment:ElFolletoProyectodeLeydelPresupuestoNacional,facilitalacomprensióndelprocesodeelaboración,ejecuciónycontroldelpresupuestodelaRepúblicaparael2019.Incluyeinformaciónsobrelaobtención,utilizaciónydistribucióndelosrecursos.

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



EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:

Comment:



EB-1b.WhenwastheEBapproved(enacted)bythelegislature?


Answer:27/11/2018

Source:-Periódico"ElPaís":https://www.elpais.cr/2018/11/27/presupuesto-ordinario-de-la-republica-2019-queda-en-firme-tras-votacion-en-el-congreso/-Periódico"DiarioExtra":http://www.diarioextra.com/Noticia/detalle/376355/diputados-ratifican-presupuesto-del-2019-Periódicovirtual"Crhoy"https://www.crhoy.com/nacionales/gobierno-se-garantiza-presupuesto-para-el-2019-tras-votacion/

Comment:ElEBfueaprobadoel27denoviembredel2018.

PeerReviewerOpinion:AgreeComments:Lafechareportadaesladelaaprobacióndefinitiva.Sinembargo,eltrámitelegislativodeaprobacióniniciaantesconlaaprobaciónenprimerdebateel20denoviembre.https://www.elfinancierocr.com/economia-y-politica/diputados-aprueban-en-primer-debate-presupuesto/WDXHHLUVBJC6XKVL7TLINIVXII/story/


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:-DiarioOficialLaGaceta.LeyNo.9632:LeydePresupuestoordinarioyextraordinariodellaRepúblicaparaelEjercicioEconómico2019.AlcanceNo.207:TomoI:https://www.hacienda.go.cr/Sidovih/uploads/Archivos/Ley/Ley%209632-La%20Gaceta%20230%20-11%20Diciembre%202018.pdfTomoII:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207B_11_12_2018.pdfTomoIII:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207C_11_12_2018.pdfTomoIV:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207D_11_12_2018.pdfTomoV:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207E_11_12_2018.pdf

-MinisteriodeHacienda.PresupuestoNacional.LeydePresupuesto2019:https://www.hacienda.go.cr/contenido/14843-ley-de-presupuesto-2019

Comment:ElEB,denominadoPresupuestoOrdinarioyExtraordinariodelaRepúblicaparaelEjercicioEconómicodel2019LeyNo.9632,sepublicael11dediciembreenelPeriódicoOficialLaGaceta,AlcanceNo.207.

LosdocumentosdelaLeydePresupuesto2019:Detalledeingresos2019,NormasdeEjecución,ResúmenesglobalesylaLeydepresupuestoaprobadadecadatítulopresupuestario,fueronpublicadosel06dediciembredel2018enlapáginadelMinisteriodeHacienda.



EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.


Answer:11/12/2018



Comment:ElEB,denominadoPresupuestoOrdinarioyExtraordinariodelaRepúblicaparaelEjercicioEconómicodel2018LeyNo.9632,sepublicael11dediciembreenelPeriódicoOficialLaGaceta,AlcanceNo.207.

LosdocumentosderespaldodelEB:Detalledeingresos2019,NormasdeEjecución,ResúmenesglobalesylaLeydepresupuestoaprobadadecadatítulopresupuestario,fueronpublicadosel06dediciembredel2018enlapáginadelMinisteriodeHacienda.



EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.


Answer:AtravésdeloindicadoporelDiarioOficialLaGaceta.LeyNo.9632:LeydePresupuestoordinarioyextraordinariodellaRepúblicaparaelEjercicioEconómico2019,AlcanceNo.207.Respectoalosdemásdocumentos,enlapáginawebdelMinisteriodeHaciendasepuedeverificarlafechadepublicación,seleccionandoclickderechoalapáginadecadadocumentoenPDF,clickenlaopción"Inspeccionar",apareceuncuadrodeinformaciónenelquesepuedeobservarlaúltimavezqueeldocumentosemodificó.



Comment:ElEB,denominadoPresupuestoOrdinarioyExtraordinariodelaRepúblicaparaelEjercicioEconómicodel2018LeyNo.9632,sepublicael11dediciembresegúnenelPeriódicoOficialLaGaceta,AlcanceNo.207.

Sibien,losdocumentosDetalledeingresos2019,NormasdeEjecución,ResúmenesglobalesylaLeydepresupuestoaprobadadecadatítulopresupuestario,fueronpublicadosenlapáginadelMinisteriodeHaciendael06dediciembredel2018;losdocumentos:PresentacióndelaLeydePresupuestoyMarcoFiscalPresupuestariodeMedianoPlazo2018-2022,nohansidopublicadosal28defebrero2019.



EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?


Answer:https://www.hacienda.go.cr/contenido/14843-ley-de-presupuesto-2019

Source:-DiarioOficialLaGaceta.LeyNo.9632:LeydePresupuestoordinarioyextraordinariodellaRepúblicaparaelEjercicioEconómico2019.AlcanceNo.207:TomoI:https://www.hacienda.go.cr/Sidovih/uploads/Archivos/Ley/Ley%209632-La%20Gaceta%20230%20-11%20Diciembre%202018.pdf

TomoII:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207B_11_12_2018.pdfTomoIII:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207C_11_12_2018.pdfTomoIV:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207D_11_12_2018.pdfTomoV:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207E_11_12_2018.pdf

Comment:Documentosderespaldo:-DetalledeIngresos2019:https://www.hacienda.go.cr/docs/5c091f7204b4f_Resumenes-Ingresos.pdf-NormasdeEjecución:https://www.hacienda.go.cr/docs/5c1001662dcf0_normas.pdf-ResúmenesGlobales:https://www.hacienda.go.cr/docs/5c091f72008a5_Resumenes-Egresos.pdf-LeydelPresupuestaaprobadaportítulopresupuestario:https://www.hacienda.go.cr/contenido/14843-ley-de-presupuesto-2019



EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?


Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.


Source:MinisteriodeHacienda.PresupuestoNacional.LeydePresupuestodelaRepública2019:https://www.hacienda.go.cr/contenido/14843-ley-de-presupuesto-2019

Comment:-Enlapágina,losarchivosdelaLeydePresupuestoAprobadaportítulopresupuestarioaparecenenformatoXLS.



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:



EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.

Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”


Answer:LeyN°9632:LeydelPresupuestoOrdinarioyExtraordinariodelaRepúblicaparaelEjercicioEconómico2019.


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

Source:-MinisteriodeHacienda.PresupuestoNacional.LeydePresupuesto2019.Folleto"LeydePresupuestodelaRepública2019":https://www.hacienda.go.cr/docs/5c10131628834_Folleto%20LEY%20de%20presupuesto%20Nacional%202019.pdf

Comment:.



CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?


IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.

Answer:FY2019

Source:

Comment:EldocumentociudadanoserefierealdelaLeydelProyectodePresupuestodelaRepública.TambiénsepublicaunCBparaelProyectodelPresupuesto.



CB-2a.ForthefiscalyearindicatedinCB-1,whatisthepublicavailabilitystatusoftheCB?


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

RememberthatpubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedbytheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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


Source:MinisteriodeHacienda.PresupuestoNacional.Folleto“LeydePresupuestodelaRepública2019”:https://www.hacienda.go.cr/docs/5c10131628834_Folleto%20LEY%20de%20presupuesto%20Nacional%202019.pdf

Comment:EldocumentociudadanoserefierealFolleto“LeydePresupuestodelaRepública2019”,delaLeydelPresupuesto.

PeerReviewerOpinion:AgreeComments:30deagostodel2018,mismodíaqueelproyectodepresupuesto.


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.Ifthedocumentisnot

publishedornotproduced,leavethisquestionblank.IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsdatesofpublication.

Answer:11/12/2018

Source:-MinisteriodeHacienda.PresupuestoNacional.LeydePresupuesto2019.FolletoLeydelPresupuestoNacional:https://www.hacienda.go.cr/docs/5c10131628834_Folleto%20LEY%20de%20presupuesto%20Nacional%202019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.FolletoProyectodeLeydePresupuestoNacional2019:https://www.hacienda.go.cr/docs/5b88709f27892_Folleto%20Presupuesto%20Nacional%202019.pdf

Comment:LafechahacereferenciaalCBdelaLeydelPresupuesto.EnestaocasiónsepublicarondosCB:unoel30deagosto2018,enconjuntoconelProyectodelPresupuestoNacional,elcualsedenomina“ProyectodeLeydelPresupuestoNacional”;elsegundo,sepublicael11dediciembre2018,titulado"LeydePresupuestoNacional2019"



CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.


Answer:Lapáginawebmuestralafechadeinclusióndeldocumento.

Source:

Comment:Laformaenlaquelosedeterminófue:seleccionandoclickderechoeneldocumentoenPDF,clickenlaopción"Inspeccionar"yluegoenelcuadroqueaparecealaderecha,severificalafechadeúltimamodificación.

PeerReviewerOpinion:AgreeComments:Confirmado.


CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?


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

Answer:https://www.hacienda.go.cr/docs/5c10131628834_Folleto%20LEY%20de%20presupuesto%20Nacional%202019.pdf

Source:-MinisteriodeHacienda.PresupuestoNacional.LeydePresupuesto2019.FolletoLeydelPresupuestoNacional:https://www.hacienda.go.cr/docs/5c10131628834_Folleto%20LEY%20de%20presupuesto%20Nacional%202019.pdf

Comment:HacereferenciaalCBdelaLeydelPresupuestoNacional.



CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

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


IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

Answer:LeydePresupuestoNacional2019


Comment:



CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

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

Answer:CorrespondealdeLeydePresupuesto2019.


Comment:ElCBalquesehacereferencia,seencuentraenlaseccióndelaLeydePresupuestoNacionalpublicadoel11dediciembredel2018.Sinembargo,enlasecciónProyectodeLeydePresupuestodelaRepública,seencuentraotrodenominado"ProyectodeLeydePresupuestoNacional",publicadoel30deagostodel2018.



IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:

Comment:


GovernmentReviewerOpinion:AgreeComments:Lainformacióndelaño2019tambiénsevaactualizandomensualmente,seescogióelañofiscal2018porserelañoquetienetodoslosmesesinformación?oporotrarazón?Porquénosedefiniócomoañofiscalel2019?Almomentoderevisarestaencuesta(04/07/2019)hayinformaciónalmesdemayo2019https://view.officeapps.live.com/op/view.aspx?src=https://www.hacienda.go.cr/docs/5d02e6502160c_05%20Mayo%202019.xlshttps://www.hacienda.go.cr/docs/5d02e65cbafed_Boletin%20mayo%202019.pdf

IBPCommentSeconsideraelFY2018pararevisarlosIYRdadoqueconformealametodlogíadelaOBS,lafechadecorteparalaEncuesta2019esel31dediciembrede2018.Enconsecuencia,solamentedocumentosdisponiblesalpúblicoconanterioridadalafechadecorte,seanalizanenlaEncuesta.Setomanotadelcomentariodelrevisordegobiernoreferentealadisponibilidaddedocumentosrelativosa2019almomentoderevisarelcuestionario.

IYRs-2.WhenaretheIYRsmadeavailabletothepublic?


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

Answer:a.Atleasteverymonth,andwithinonemonthoftheperiodcovered

Source:-MinisteriodeHaciendadeCostaRica.Cifrasfiscalesyestadísticas:GobiernoCentral.CifrasMensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central

Comment:Sepublicandeformamensual.



IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

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


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

Answer:-CifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral:Informefebrero:20demarzo2018Informemarzo:24deabril2018Informeabril:18demayo2018Informemayo:20dejunio2018Informejunio:20dejulio2018Informejulio:20agosto2018Informeagosto:20deseptiembre2018Informeseptiembre:19deoctubre2018

Source:-MinisteriodeHaciendadeCostaRica.Cifrasfiscalesyestadísticas.GobiernoCentral.CifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central-MinisteriodeHaciendadeCostaRica.EjecucióndelPresupuestodelaRepública:https://www.hacienda.go.cr/contenido/12725-ejecucion-del-presupuesto-de-la-republica

Comment:Losdocumentosdecifrasmensualesdeingresosygastos,sepublicandeformamensual.También,sepublicandatosdelaEjecucióndelPresupuestodelaRepúblicaqueincluyelainformacióndelos27títulospresupuestariosyaniveltotal(documentosenformatoExcel)



IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.


Answer:Seutilizacomoaproximación,laúltimafechademodificacióndecadaunodelosdocumentosdisponiblesenlapáginaWeb.


Comment:



IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?


ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central


Comment:



IBPCommentElsegundolinknofunciona,ysesustituyeporhttps://www.hacienda.go.cr/contenido/15104-ejecucion-del-presupuesto

IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?


Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.



Comment:TantolasCifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentralylaEjecucióndelPresupuestodelaRepúblicaseencuentran


enformatoXLS.



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:-CifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral.

Source:

Comment:TambiénseproporcionandatosdeEjecucióndelPresupuestodelaRepública.



IYRs-8.Istherea“citizensversion”oftheIYRs?


Answer:b.No

Source:

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:Esmiopinion,quelasrevisionesmensualesquesonpresentadasenelwebsitedeHaciendacumplenconlasimplicidadqueesrequeridaparaserconsideradocomocitizensversion:https://www.hacienda.go.cr/docs/5d02e65cbafed_Boletin%20mayo%202019.pdf


ResearcherResponseEsimportantemencionarquenodebenutilizarselosmismosdocumentosparaevaluardosobjetivosdiferentes;porlotanto,lasrevisionesmensualesconsideradasenellapreguntaIYRs-4nopuedenconsiderarseunCBdelIYRs


MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:

Comment:ElMYRnoseproduceenCostaRica.SibienlosInformesdeSeguimientodelaGestiónPresupuestariasepublicanelprimersemestredelaño,estosbuscanconocerelavanceenelcumplimientodelasmetasestablecidasydelosrecursosejecutadosasignadosporlaLeydePresupuestoOrdinarioyExtraordinariodelaRepúblicaalosdiferentesórganos;sinembargo,nopresentanproyeccionesniestimacionesquereflejenloscambioseconómicosytécnicos,asícomonuevaspropuestasdepolíticasparacorregirlasdesviaciones.Porello,nosepuedenconsiderarMYR.

PeerReviewerOpinion:AgreeComments:SIelcriterioqueestableceelinvestigadorescorrecto,concuerdoconsuopinión.Enembargo,eldocumentopresentadosihaceunaevaluacióndelgradodeavanceenproductosporentidadylosnivelesderecursosejecutados.Nolocaliceloscriteriosdeanalisisparaestapregunta.https://www.hacienda.go.cr/docs/5b9c4c4d4a860_Informe_Seg_Sem_18.pdf


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:LaMYRnosepublica.

PeerReviewerOpinion:AgreeComments:SiseconsideralaexistenciadelMYR,elmismoespublicadoensetiembre15del2018.Estoloponemenosde3mesespasadalafechadecierresemestral.EstocambiarialarespuestaaC.Asimismo,laContraloríaGeneraldelaRepúblicageneraundocumentoquepuedeseranalizadocomounarevisióndemedioañohttps://sites.google.com/cgr.go.cr/evol-fiscal-1er-semestre-2018/


MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?




Answer:

Source:

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:Noanswerprovidedbytheresearcher.PorfavorconsiderareldocumentodelaCGRhttps://sites.google.com/cgr.go.cr/evol-fiscal-1er-semestre-2018/


MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.


Answer:n/a

Source:

Comment:

PeerReviewerOpinion:AgreeComments:Denuevo,sieldocumentopresentadoporHaciendanosepuedeconsiderarMYR,larespuestaescorrecta.Sino,deberevisarselamisma.


MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?


Answer:

Source:

Comment:



MYR-5.IftheMYRispublished,arethenumericaldatacontainedintheMYRavailableinamachinereadableformat?

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

Option“d”appliesiftheMYRisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:d.Notapplicable

Source:

Comment:



MYR-6a.IftheMYRisnotpubliclyavailable,isitstillproduced?

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

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


Answer:d.Notproducedatall

Source:ConsultaalaUnidaddeGestiónPresupuestariadelaDirecciónGeneraldePresupuestoNacional,MinisteriodeHacienda(febrero,2019)

Comment:ElMYRnoseproduceenCostaRica.SibienlosInformesdeSeguimientodelaGestiónPresupuestariasepublicanelprimersemestredelaño,estosbuscanconocerelavanceenelcumplimientodelasmetasestablecidasyderecursosejecutadosasignadosporlaLeydePresupuestoOrdinarioyExtraordinariodelaRepúblicaalosdiferentesórganos;sinembargo,nopresentanproyeccionesniestimacionesquereflejenloscambioseconómicosytécnicos,asícomonuevaspropuestasdepolíticasparacorregirlasdesviaciones,porellonosepuedenconsiderarMYR.

LaUnidaddeGestiónPresupuestaria,mencionaquenolesfueposibleelaborarloen2018,peroesperanqueapartirdeesteañoserealiceestarevisión,seelaboreuninformeysepubliqueenlapáginawebdelMinisteriodeHacienda.


PeerReviewerOpinion:AgreeComments:Sameissue.Sinembargo,eldocumentomencionadatienefechadel14desetiembredelaño2018.


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

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

Answer:ConsultaalaUnidaddeGestiónPresupuestariadelaDirecciónGeneraldePresupuestoGeneraldelMinisteriodeHacienda(febrero,2019).

Source:ConsultaalaUnidaddeGestiónPresupuestariadelMinisteriodeHacienda.

Comment:SegúnlaconsultaalaUnidaddeGestiónPresupuestariadelMinisteriodeHacienda,eldocumentodemedioañonoseproduce.Porotraparte,elInformeSemestralnocumpleconloslineamientosdelaOBSrespectoalMYR.



MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

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


Answer:n/a


Comment:LaMYRnoseproduce.



MYR-8.Istherea“citizensversion”oftheMYR?


Answer:b.No


Comment:LaMYRnoseproduce.



YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017

Source:

Comment:


GovernmentReviewerOpinion:AgreeComments:ElYERdelaño2018sepublicóenpáginawebel28/02/2019.

IBPCommentSetomanotadelcomentariodelrevisordegobierno.Sinembargo,nopuedeconsderarseundocumentopublicadoen2019dadoquelafechadecortedelaOBS2019esel31dediciembrede2018.

YER-2.WhenistheYERmadeavailabletothepublic?


TheOBSmethodologyrequiresthatforanYERtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicnolaterthanoneyearafterthefiscalyeartowhichitcorresponds.IftheYERisnotreleasedtothepublicwithinoneyearaftertheendofthefiscalyeartowhichitcorresponds,option“d”applies.


Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheYER.

Answer:a.Sixmonthsorlessaftertheendofthebudgetyear

Source:MinisteriodeHacienda.InformeAnualdeEvaluación2017.InformederesultadosfísicosdelosProgramasEjercicioEconómico2017:https://www.hacienda.go.cr/docs/5a941f39a7e91_Informe%20Consolidado%202017.pdf

Comment:Publicadoel26defebrero2018.



YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?



Answer:26/02/2018


Comment:Eneldocumentodelsitiowebsepuedeverificarlafecha.SegúnelArtículo52delaleydeAdministraciónFinancieradelaRepúblicaN°8131,amástardarel1°demarzo,sedebeentregarelinformedeevaluaciónalaContraloríaGeneraldelaRepública.



YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.


Answer:Lapáginawebmuestralaúltimaactualizacióndeldocumento.

Source:

Comment:

Laformadeverificarlafechaes:clickderechoenelpdfdeldocumentoubicadoenelsitioweb,seseleccionalaopción"inspeccionar",surgeuncuadroalladoderechoenelquesepuedeverificarlafechadelaúltimaactualización.



YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?


Answer:https://www.hacienda.go.cr/docs/5a941f39a7e91_Informe%20Consolidado%202017.pdf

Source:-MinisteriodeHacienda.InformeAnualdeEvaluación2017.InformederesultadosfísicosdelosProgramasEjercicioEconómico2017:https://www.hacienda.go.cr/docs/5a941f39a7e91_Informe%20Consolidado%202017.pdf-MinisteriodeHacienda.InformeAnualdeEvaluación2017:https://www.hacienda.go.cr/contenido/14371-informe-anual-de-evaluacion-2017

Comment:ElInformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017,esuninformeconsolidado.También,enlaseccióndelInformeAnualdeEvaluación2017,seencuentranlosinformesportítulopresupuestario.



YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?


Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:

Comment:SoloestándisponiblesenformatoPDFyDOC.




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:InformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017.

Source:-MinisteriodeHacienda.InformeAnualdeEvaluación2017.InformederesultadosfísicosdelosProgramasEjercicioEconómico2017:https://www.hacienda.go.cr/docs/5a941f39a7e91_Informe%20Consolidado%202017.pdf-MinisteriodeHacienda.InformeAnualdeEvaluación2017:https://www.hacienda.go.cr/contenido/14371-informe-anual-de-evaluacion-2017

Comment:ElInformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017,eselinformeconsolidado.También,enlaseccióndelInformeAnualdeEvaluación2017,seencuentranlosinformesportítulopresupuestario.



YER-8.Istherea“citizensversion”oftheYER?


Answer:a.Yes

Source:MinisteriodeHacienda.InformeAnualdeEvaluación2017.FolletodelInformedeEvaluación:https://www.hacienda.go.cr/docs/5afdde89bab6c_Informe%20resultados%20fisicos%20y%20financieros%20del%20ejercicio%20economico%202017.pdf

Comment:

PeerReviewerOpinion:AgreeComments:EnlamemoriaanualdelaContraloríaGeneraldelaRepública,hayunasecciónquepuederconsiderarsecomounacitizenversion.https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2018/memoria-anual-2018.pdf


ResearcherResponseLamemoriaanualdelaContraloríanotienerelaciónconelYER,puestoquenoesproducidoporelejecutivoparainformarsobrelasactividadesfinancierasgubernamentalesysurendimientoenlaimplementacióndelpresupuestoduranteelañofiscal.Esunamemoriadelprocesodeauditoriainterna,delaejecuciónydelavigilanciadelusorecursospúblicosporpartedelaContraloría(órganoauxiliardelaAsambleaLegislativa).

AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?



Answer:FY2017

Source:

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:ContraloríaGeneraldelaRepública.Documentos.MemoriaAnual.MemoriaAnual2017:https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2017/memoria-anual-2017.pdf

Comment:Publicadoel20deseptiembre2018.



AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?



Answer:20/09/2018

Source:

ContraloríaGeneraldelaRepública.Documentos.MemoriaAnual.MemoriaAnual2017:https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2017/memoria-anual-2017.pdf

Comment:



AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.


Answer:Lapáginawebmuestralafechadeúltimaactualizacióndeldocumento.


Comment:Laformaenquesedeterminófue:seleccionandoclickderechoeneldocumentoenPDF,clickenlaopción"Inspeccionar",luegosurgeuncuadrodeinformaciónenelqueaparecelaúltimafechadeactualización.



AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?


Answer:https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2017/memoria-anual-2017.pdf


Comment:



AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?


Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.


Source:ContraloríaGeneraldelaRepública.Documentos.MemoriasAnuales.MemoriaAnual2017.Basesdedatos:https://www.cgr.go.cr/03-documentos/publicaciones/memoria-anual/memoria-anual.html

Comment:Ladirecciónhttps://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2017/bases-datos-17.zipconducealasbasesdedatosqueestándisponiblesenformatodeExcel.



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:MemoriaAnual2017


Comment:DeacuerdoconArtículo184delaConstituciónPolítica,laContraloríaGeneraldelaRepúblicapresentaalaAsambleaLegislativasuMemoriaAnual.



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:-MinisteriodeHacienda:https://www.hacienda.go.cr/-ContraloríaGeneraldelaRepública.PublicacionesCGR.Documentos:https://www.cgr.go.cr/03-documentos/publicaciones/publicaciones-cgr.html-BancoCentraldeCostaRica.IndicadoresEconómicos.FinanzasPúblicas:https://www.bccr.fi.cr/seccion-indicadores-economicos/finanzas-p%C3%BAblicas

Comment:-EnlapáginadelMinisteriodeHacienda,enlaseccióndePresupuestoNacional,seencuentrainformaciónsobreelProyectodelPresupuesto(https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019)ysobrelaLeydePresupuesto2019(https://www.hacienda.go.cr/contenido/14843-ley-de-presupuesto-2019).Además,enlasecciónCifrasFiscalesyEstadísticas(https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central),seencuentranlascifrasmensualesdeIngresos,gastosyfinanciamiento.-EnlapáginadelaContraloríaGeneraldelaRepúblicaseencuentrainformaciónsobrelaEvoluciónFiscalyPresupuestaria(https://www.cgr.go.cr/03-documentos/publicaciones/evol-fiscal.html),InformestécnicosdelProyectodeLeyPresupuestario(https://www.cgr.go.cr/03-documentos/publicaciones/informes-tecnicos.html),Presupuestospúblicos(https://www.cgr.go.cr/03-documentos/publicaciones/presupuestos-publicos.html),MemoriasAnuales(https://www.cgr.go.cr/03-documentos/publicaciones/memoria-anual/memoria-anual.html)eInformestécnicos(https://www.cgr.go.cr/03-documentos/publicaciones/informes-tecnicos.html)-EnlapáginadeindicadoreseconómicosdelBancoCentraldeCostaRica,enlaseccióndeFinanzasPúblicas,seencuentrainformaciónsobreIngresos,gastosyfinanciamientodevengadodelGobiernoCentral(https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019)



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.

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

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfile

Source:-MinisteriodeHacienda.PresupuestoNacional.LeydePresupuesto:https://www.hacienda.go.cr/contenido/14843-ley-de-presupuesto-2019-ContraloríaGeneraldelaRepública.PublicacionesCGR.Documentos.EvoluciónFiscalyPresupuestaria:https://www.cgr.go.cr/03-documentos/publicaciones/evol-fiscal.html-BancoCentraldeCostaRica.IndicadoresEconómicos.FinanzasPúblicas:https://www.bccr.fi.cr/seccion-indicadores-economicos/finanzas-p%C3%BAblicas

Comment:-EnlapáginadelMinisteriodeHacienda,enlaseccióndePresupuestoNacional,seencuentrainformaciónsobrelascifrasconsolidadasdeLeydePresupuesto2019.-ContraloríaGeneraldelaRepúblicaseencuentrainformaciónsobrelaEvoluciónFiscalyPresupuestaria.-EnlaseccióndeindicadoreseconómicosdelBancoCentraldeCostaRica,enlaseccióndeFinanzasPúblicas,seencuentrainformaciónsobreIngresos,gastosyfinanciamientodevengadodelGobiernoCentral.



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

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats

Source:-MinisteriodeHacienda.CifrasFiscalesyEstadísticas.GobiernoCentral.CifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central-ContraloríaGeneraldelaRepública.PublicacionesCGR.Documentos:https://www.cgr.go.cr/03-documentos/publicaciones/publicaciones-cgr.html-BancoCentraldeCostaRica.IndicadoresEconómicos.FinanzasPúblicas:https://www.bccr.fi.cr/seccion-indicadores-economicos/finanzas-p%C3%BAblicas

Comment:-EnlapáginadelMinisteriodeHacienda,enlaseccióndeCifrasfiscales,seencuentrainformaciónsobreIngresosGastosyFinanciamientos.-ContraloríaGeneraldelaRepúblicaseencuentranbasesdedatossobrelaEvoluciónFiscalyPresupuestaria(https://www.cgr.go.cr/03-documentos/publicaciones/evol-fiscal.html),InformestécnicosdelProyectodeLeyPresupuestario(https://www.cgr.go.cr/03-documentos/publicaciones/informes-tecnicos.html)yPresupuestospúblicos(https://www.cgr.go.cr/03-documentos/publicaciones/presupuestos-publicos.html)-EnlaseccióndeindicadoreseconómicosdelBancoCentraldeCostaRica,enlaseccióndeFinanzasPúblicas,seencuentrainformaciónsobreIngresos,gastosyfinanciamientodevengadodelGobiernoCentralparadiferentesperiodos.



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

Answer:b.No

Source:

Comment:



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:Gestiónfinancieraydeauditoria:-ConstituciónPolíticadeCostaRica.Artículos176a187sobreHaciendaPública.Yartículos85,170y177sobredestinosespecíficos.-LeyN°8131:AdministraciónFinancieradelaRepúblicayPresupuestosPúblicos:http://www.hacienda.go.cr/docs/531f18d235b93_Ley_8131.pdf

Transparenciapresupuestaria:-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ConstituciónPolíticadeCostaRica.Artículos176a187sobreHaciendaPúblicayArtículos85,170y177sobredestinosespecíficos;http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos.Artículos29,31y32:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeyOrgánicadelaContraloríaGeneraldelaRepública:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param2=NRTC&nValor1=1&nValor2=21629&strTipM=TC

Comment:Leyesenmateriadetransparenciapresupuestariayparticipaciónciudadana:-LeyN°8131:AdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,seestablecenlossiguienteslassiguientesprovisionessobretransparencia:Artículo5.Principiodepublicidad.Artículo48.Transparenciadelainformación.

-LaConstituciónPolítica:artículos11,24,27,29,30,36.

-LeyN°7428.LeyOrgánicadelaControlaríaGeneraldelaRepública.Artículo31:Potestaddeinformaryasesorar.Artículo32:MemoriaAnual,Informesperiódicosycomparecencia.Artículo29:Potestadconsultiva.



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

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

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

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

Answer:a.Yes

Source:-ProcuraduríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelSistemaNacionaldeArchivos:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=8885&nValor3=75177&strTipM=TC-ProcuraduríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.Leysobreregulacióndelreferendum:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=56821&nValor3=77641&strTipM=TC-ProcuraduríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydeIniciativaPopular:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=56833&nValor3=62331&strTipM=TC-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ConstituciónPolíticadeCostaRica.TítuloIV:DerechosyGarantíasIndividuales.Artículo30:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.FomentodelGobiernoAbiertoenlaAdministraciónPúblicayCreacióndelaComisiónNacionalparaunGobiernoAbierto:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=79442

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:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Resúmenesglobales:https://www.hacienda.go.cr/docs/5b8870c73ea16_Resumenes%20Globales%20Gasto.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:

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

https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MinisteriodeHacienda(2019)PresupuestoNacional.ProyectodeLeydelPresupuestodelaRepública2019.Portítulopresupuestario:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019

Comment:Eneldocumento"Exposicióndemotivos",cuadro10delapágina37,seencuentrainformaciónsobrelaasignaciónpresupuestariaporclasificacióninstitucional.Además,eneldocumento"Resúmenesglobales",páginadela9ala10seencuentralainformacióndeegresosparacadaMinisterioquesecomplementaconlainformacióndelosdocumentosparacadatítulopresupuestario(ver(https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019)



2.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyfunctionalclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyfunctionalclassification.

Answer:a.Yes,expendituresarepresentedbyfunctionalclassification.

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Resúmenesglobales:https://www.hacienda.go.cr/docs/5b8870c73ea16_Resumenes%20Globales%20Gasto.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf

Comment:Losgastosporactividadfuncionalseencuentranenlosdocumentos:-MarcofiscalPresupuestarioalargoplazo:páginadela22ala27.-Exposicióndemotivos:página65.-Resúmenesglobales:página1.



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:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf

Comment:Losgastosporclasificaciónfuncionalseencuentranenlosdocumentos:-MarcofiscalPresupuestarioalargoplazo:delapágina22ala27.-Exposicióndemotivos:página65.

Enambosdocumentosseexplican:pronósticosincluidosenreportesfinancierosanteriores,seexplicanlasdesviacionessignificativasyelniveltotaldegasto.



4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.

Answer:a.Yes,expendituresarepresentedbyeconomicclassification.

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Resúmenesglobales:https://www.hacienda.go.cr/docs/5b8870c73ea16_Resumenes%20Globales%20Gasto.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf

Comment:Enlossiguientesdocumentosseencuentranlosgastosporclasificacióneconómica:-Marcofiscal:delapágina118ala122.-Exposicióndemotivos:delapágina46ala65.-Resúmenesglobales:página3y4.

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



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:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Resúmenesglobales:https://www.hacienda.go.cr/docs/5b8870c73ea16_Resumenes%20Globales%20Gasto.pdf

Comment:EneldocumentodeResúmenesGlobales,páginas3y4,sepresentalainformacióndelosgastosporclasificacióneconómicaquesepuedecompararconelestándarinternacional.



6.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsforthebudgetyear?

GUIDELINES:

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

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

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

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

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

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

Answer:a.Yes,programsaccountingforallexpendituresarepresented.

Source:-MinisteriodeHacienda(2019)PresupuestoNacional.ProyectodeLeydelPresupuestodelaRepública2019.Portítulopresupuestario:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019

Comment:Enlosdocumentosde"resúmenesglobales"portítulopresupuestario,seencuentranlosgastosdeprogramasindividualesporinstitución.Porejemplo,eneldocumentodelMinisteriodeEducación,página3,sepresentanlosgastosporestructuraprogramáticayaseaporlaimplementacióndelaeducación,desarrolloycoordinaciónregional,programadeequidadetc.(verhttps://www.hacienda.go.cr/docs/5b887b28d8e28_210_MEP.pdf)



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:b.Yes,multi-yearexpenditureestimatesarepresentedbytwoofthethreeexpenditureclassifications.

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf

Comment:Eneldocumento"MarcofiscalPresupuestariodeMedianoPlazo",anexo1sobre"Resumenderesultadosobtenidosescenariobase",páginas46y47,seencuentranlasestimaciones2018-2022porclasificacióneconómicayfuncionalenunescenariosinreformafiscal.Enlaspáginas49y50seseencuentralamismaclasificaciónenunescenarioconreformafiscalparcial(Anexo2)yenlaspáginas52y53lasestimacionesparaunescenarioconreformafiscalcompleta(Anexo3).Además,enlaspáginasdela18ala26,seencuentraunadescripcióndelasestimaciones2018-2022porclasificacióneconómicayfuncional.



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

Answer:EconomicclassificationFunctionalclassification


Comment:Eneldocumento"MarcofiscalPresupuestariodeMedianoPlazo",delapágina18ala26,seencuentranlasestimaciones2018-2022porclasificacióneconómicayfuncional.



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

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


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

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

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

Answer:d.No,multi-yearestimatesforprogramsarenotpresented.

Source:

Comment:Nohayestimacionesplurianualesporprograma.

PeerReviewerOpinion:AgreeComments:Lainformaciónespresentadadeformaagregada.

GovernmentReviewer

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

Opinion:Agree

9.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresenttheindividualsourcesoftaxrevenue(suchasincometaxorVAT)forthebudgetyear?

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

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

Answer:a.Yes,individualsourcesoftaxrevenueaccountingforalltaxrevenuearepresented.

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Ingresos:https://www.hacienda.go.cr/docs/5b8ec30241d9e_2019%20-%20Ingresos.xls

Comment:Eneldocumento"Exposicióndemotivos",delapágina10ala29,sedetallanlosingresostributariosportipodeimpuesto.Además,eneldocumento"Ingresos"sedesglosanlosingresostotalesportipodeimpuestos.



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

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

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

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

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Ingresos:https://www.hacienda.go.cr/docs/5b8ec30241d9e_2019%20-%20Ingresos.xls

Comment:Eneldocumento"Exposicióndemotivos",enlapágina29y30,sedetallanlosingresosnotributarios.Además,eneldocumento"Ingresos"se

desglosanlosingresosnotributariosporventas,serviciosetc.



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

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforatleasttwoyearsfollowingthebudgetyearinquestion.

Answer:a.Yes,multi-yearestimatesofrevenuearepresentedbycategory.


Comment:EnelAnexo1deldocumento"MarcoFiscalPresupuestariodeMedianoPlazo",delapágina45,sepresentalaproyeccióndelosingresostributariosynotributariosdel2018al2022bajounescenarioenelquenoseapruebaelProyectodeFortalecimientodelasFinanzasPúblicas.Enelanexo2delapágina48lasmismasestimacionesparaunescenariodeaprobaciónparcialyenlapágina51lasproyeccionesbajounescenariodereformafiscaltotal.



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

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

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

Answer:a.Yes,multi-yearestimatesforindividualsourcesofrevenueaccountingforallrevenuearepresented.

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:

https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf

Comment:Eneldocumento"MarcoFiscalPresupuestariodeMedianoPlazo"delapágina13ala17,sedescribenlasproyeccionesdeingresos2018-2022.Además,enlapágina45delanexo,seencuentraelcuadro"Resumenderesultadosobtenidosescenariobase"elcualdetallalosingresostributariosynotributariosdel2018al2022porfuenteindividual.



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:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf

Comment:Eneldocumento"Exposicióndemotivos",delapágina82ala93sepresentanloselementosnecesariossobreelserviciodeladeudapública:-Elmontototaldeladeudadelgobiernocentral:elcuadro26delapágina93presentaunmontototaldedeudade4.553.345.000.000colones.-Lospagosdeinteresesdeladeudapendienteparaelañopresupuestario:cuadro19delapágina84.Conunadescripciónenlapagina95delosinteresesporserviciodeladeudainternayenlapágina96porinteresesdedeudaexterna.

Además,lainformaciónsobreelmontodepréstamosnuevosnetosduranteelañopresupuestariosepresentaenelcuadro7delapágina35(déficitprimariopara2019)deldocumento"MarcoFiscalPresupuestariodeMedianoPlazo".



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

Answer:TheamountofnetnewborrowingrequiredduringthebudgetyearThecentralgovernment’stotaldebtburdenattheendofthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyear


Comment:Eneldocumento"Exposicióndemotivos",delapágina82ala93sepresentanloselementosnecesariossobreelserviciodeladeudapública:-Elmontototaldeladeudadelgobiernocentral:elcuadro26delapágina93presentaunmontototaldedeudade4.553.345.000.000colones.-Lospagosdeinteresesdeladeudapendienteparaelañopresupuestario:cuadro19delapágina84.Conunadescripciónenlapagina95delosinteresesporserviciodeladeudainternayenlapágina96porinteresesdedeudaexterna.

Además,lainformaciónsobreelmontodepréstamosnuevosnetosduranteelañopresupuestariosepresentaenelcuadro7delapágina35deldocumento"MarcoFiscalPresupuestariodeMedianoPlazo".



14."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationrelatedtothecompositionofthetotaldebtoutstandingattheendofthebudgetyear?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"

GUIDELINES:

Question14focusesonthecompositionofgovernmentdebtattheendofthebudgetyear,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:

interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.

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

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

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecoreinformationrelatedtothecompositionofgovernmentdebtattheendofthebudgetyearaswellassomeadditionalinformationbeyondthecoreelements.Toanswer“b,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentallofthecorecomponentsnotedabove.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothecompositionof

governmentdebtispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonthecompositionofthedebtoutstandingattheendofthebudgetyear.

Answer:a.Yes,informationbeyondthecoreelementsispresentedforthecompositionofthetotaldebtoutstanding.

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf

Comment:Eneldocumentado"Exposicióndemotivos"delapágina82ala97,sepresentainformaciónsobre:-Tasasdeinterésdeladeuda:enelcuadro19delapágina84seencuentrainformacióndelatasaimplícita.-Perfildeamortizacióndeladeuda:páginas87-90,secciónde"EstrategiasdeendeudamientodeCortoPlazooPlanAnual"-Deudaexternaointerna:cuadro20delapágina85yelcuadro26delapágina93.

informaciónmásalládelanecesaria:-Tasasdeinterésfijasovariables:enelcuadro22delapágina89lastasasfijas,tasas-indexadasytasaajustable.-Monedadeladeuda:Cuadro21delapágina97-Análisisderiesgo:cuadro24delapágina90.



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

Answer:InterestratesonthedebtMaturityprofileofthedebtWhetherthedebtisdomesticorexternalInformationbeyondthecoreelements(pleasespecify)


Comment:Eneldocumentado"Exposicióndemotivos"delapágina82ala97,sepresentainformaciónsobre:-Tasasdeinterésdeladeuda:enelcuadro19delapágina84seencuentrainformacióndelatasaimplícita.-Perfildeamortizacióndeladeuda:páginas87-90,secciónde"EstrategiasdeendeudamientodeCortoPlazooPlanAnual"-Deudaexternaointerna:cuadro20delapágina85yelcuadro26delapágina93.

informaciónmásalládelanecesaria:-Tasasdeinterésfijasovariables:enelcuadro22delapágina89lastasasfijas,tasasindexadasytasaajustable.-Monedadeladeuda:Cuadro21delapágina97-Análisisderiesgo:cuadro24delapágina90.



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.


Comment:Eneldocumento"MarcoFiscalPresupuestariodeMedianoPlazo2018-2022",cuadro2delapágina13,sepresentanlossupuestosmacroeconómicosconinformacióndelainflación,PIBreal,PIBnominal,crecimientonominaldelPIB,importacionessinregímenesespecialesehidrocarburosysusvariacionessegúnlainformaciónproporcionadaporelBancoCentraldeCostaRica.Sinembargo,seomitelainformaciónsobrelastasasdeinterés.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.Comments:ConsideroqueapesardequelatasadeinterésdelasestimacionesqueemiteelBancoCentralnoseconsideranentrelasvariablesparaestimarlosmontosdelpresupuesto,sedeberíaconsiderarqueseutilizantasasdeinterésdeladeuda,lascualessitienenunarelacióneimpactodirectoenlasestimacionesderubrosimportantesdelpresupuestocomolosonlapartidadeIntereses.Elpresupuestonopuedeconsiderarunatasadeinterésestándardemercado,yaquedebeconsiderarlaactualestructuradeendeudamientoylapolíticaaseguirenlospróximosaños,porloquesisepresentainformacióndelastasasdeinterésconquesebasanlasproyeccionespresupuestarias.

ResearcherResponseAñadiendoalcomentariodelrevisor,enelCuadro19deldocumento"Exposicióndemotivos"delapágina84(verhttps://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf)sepresentainformacióndelaTasadeinterésimplícitadeladeudainternayexterna2018-2019.Enlapágina21deldocumento"MarcoFiscalPresupuestariodeMedianoPlazo"(verhttps://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf)semencionaque"laparticipacióndelosinteresescomoproporcióndelPIBmuestranunatendenciasostenidaalalzaypasande3,8%en2018hastaalcanzar6,5%delPIBen2022",informaciónquesepuedeverificarenelcuadrodeResúmenesdeResultadosObtenidosenelEscenarioBasedelapágina46.Estaúltimaeslaqueseutilizaparahacerlasproyecciones.

IBPCommentSemodificalarespuetadeCaBdadoquelametodologíapermitequesifaltaunelementoesencial(tasadeinterésenestecaso)peorhayinformaciónadicional,sepuederesponderB.

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

Answer:NominalGDPlevelInflationrateRealGDPgrowthInformationbeyondthecoreelements(pleasespecify)


Comment:Eneldocumento"MarcoFiscalPresupuestariodeMedianoPlazo2018-2022",cuadro2página13,sepresentanlossupuestosmacroeconómicosconinformacióndelainflación,PIBreal,PIBnominal,crecimientonominaldelPIB,importacionessinregímenesespecialesehidrocarburosysusvariacionessegúnlainformaciónproporcionadaporelBancoCentraldeCostaRica.Sinembargo,seomitelainformaciónsobrelastasasdeinterés.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:NiveldePIBNominalTasadeinflaciónCrecimientodelPIBRealTasasdeInterésInformaciónmásalládeloselementoscentrales(deacuerdoconlosseñalados)

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

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

GUIDELINES:

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

·inflationrate;

·realGDPgrowth;and

·interestrates.

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

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

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

Answer:d.No,informationrelatedtodifferentmacroeconomicassumptionsisnotpresented.

Source:

-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.MarcoFiscalPresupuestariodeMedianoPlazo2018-2022:https://www.hacienda.go.cr/docs/5b894e533d3b0_Marco_Fiscal_2019.pdf

Comment:Ningunodelosdocumentospresentaunanálisisdesensibilidaddelimpactodelossupuestosmacroeconómicossobreelpresupuesto.Esimportantedestacarquelapropuestade2019seelaborómientrasseestabadiscutiendoenelCongresoelProyectodeFortalecimientodelasFinanzasPúblicas,elcualintroducemodificacionesaleyesfiscalesenCostaRica,porloqueeneldocumentoserealizananálisisbajotresescenarios:escenariobasesinreformafiscal,escenarioconreformaparcialyescenarioconreformacompleta.



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:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectexpenditureispresented.


Comment:Eneldocumento"ExposicióndeMotivos",enlasección"Comentariossobrelasvariacionesdelosgastos"delapágina110ala161,seexplicadetalladamenteporinstituciónlosprogramasqueafectanlosgastosdelpresupuesto.Específicamentesobrenuevaspolíticas,seencuentranalgunosejemploscomo:-Nuevaescalasalarialydepuestospúblicos:página51-NuevasfuncionesdelsistemaSIGAFydelsistemaINTEGRA:página150-Nuevosplanesdeobraspublicas:página162.



18.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectrevenues?

GUIDELINES:Questions17and18askaboutnewpolicyproposalsinthebudget.Inanygivenyear,mostoftheexpendituresandrevenuesinthebudgetreflectthe

continuationofexistingpolicies.However,muchoftheattentionduringthebudgetdebateisfocusedonnewproposals—whethertheycallforeliminatinganexistingprogram,introducinganewone,orchanginganexistingprogramatthemargins.Typically,thesenewproposalsareaccompaniedbyanincrease,adecrease,orashiftinexpendituresorrevenues.Becausethesechangesmayhavedifferentimpactsonpeople’slives,thebudgetproposalshouldpresentsufficientdetailaboutnewpoliciesandtheirbudgetaryimpact.

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

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

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

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

Answer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectrevenuesarepresented.


Comment:Eneldocumento"ExposicióndeMotivos",enlasección"Ingresosestimados"delapágina10ala30,seencuentrainformaciónsobrealgunosprogramasquegeneraráningresos.Porejemplo,enlapágina13(tercerpárrafo),senarrasobrelaimportanciadepasardelimpuestodelaventaalimpuestosobreelvaloragregado(Leydereformafiscal)yenlapágina14(tercerpárrafo)semencionalaLeyparaMejorarlaLuchaContraelFraudeFiscal,lacualcontribuiráconlosingresostributariosyaqueseobligaráamediadosdel2019atodoslosnegociosrecibirtarjetasygestionarparatodoservicio/ventalafacturaciónelectrónica.



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).


Comment:Eneldocumento"ExposicióndeMotivos",delapágina313ala320,seencuentrainformacióngeneraldegastosparaelBY-1porlastresclasificaciones.



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:-MinisteriodeHacienda(2019)PresupuestoNacional.ProyectodeLeydelPresupuestodelaRepública2019:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019

Comment:EnlapáginadelMinisteriodeHaciendadeCostaRica,enlasecciónProyectodeLeydelPresupuestodelaRepública2019,sepresentanlospresupuestosportítulopresupuestario,enelquesepuedenencontrarlosgastosautorizadosporinstituciónyprogramaparael2018.Porejemplo,enlapágina3delPresupuestodelMinisteriodeEducaciónPública,seencuentralainformaciónporprogramasobregastosdevengadosparael2017,autorizadosparael2018ylosestablecidosenelproyectodeley2019(Verhttps://www.hacienda.go.cr/docs/5b887b28d8e28_210_MEP.pdf)



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

GUIDELINES:Question21askswhethertheexpenditureestimatesfortheyearbeforethebudgetyear(BY-1)havebeenupdatedfromtheoriginalenactedlevels.Updates

canreflectactualexperiencetodate;revisedestimatesduetoshiftingoffundsbytheexecutive,aspermittedunderthelaw;enactmentofsupplementalbudgets;andrevisedassumptionsregardingmacroeconomicconditions,caseload,andotherrelevantfactorsfortheremainderoftheyear.

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

Answer:a.Yes,expenditureestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.


Comment:Eneldocumento"ResumenGlobal"sepuedenencontrarlasestimacionesdegastodelBY-1actualizadasaagostode2018.Condatosautorizadosserefierealosgastosaprobadossegúncifrasactualizadas.



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

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

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

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


Comment:Eneldocumento"ResumenGlobal"sepresentaelgastoparaañosanteriores,conunacolumnadegastosdevengadosadiciembre2017,unadegastoautorizadoaagosto2018yotracolumnadeproyectodeley2019porlastresclasificaciones.



22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:

Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification


Comment:Eneldocumento"ResumenGlobal"sepresentaelgastoparaañosanteriores,conunacolumnadegastosdevengadosadiciembre2017,unadegastoautorizadoaagosto2018yotracolumnadeproyectodeley2019porlastresclasificaciones.



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:a.Yes,programsaccountingforallexpendituresarepresentedforBY-2andprioryears.


Comment:EnlapáginadelMinisteriodeHacienda,enlasecciónProyectodeLeydelPresupuestodelaRepública2019,clasificaciónportítulopresupuestario,seencuentranlosdocumentosdepresupuestosporinstitución,enelqueseespecificaun"Resumendelaestructuraprogramática"delosgastosdevengadosdelBY-2.Porejemplo,eneldocumentodelMinisteriodeEducaciónPública,página3(Verhttps://www.hacienda.go.cr/docs/5b887b28d8e28_210_MEP.pdf),seencuentranrubrosreferentesalosServiciosdeapoyoalagestión,desarrollocurricularyvínculoaltrabajo,definiciónyplanificacióndelapolíticaeducativaetc.



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).


Comment:Eneldocumento"Resúmenesglobales"sepresentalainformacióncorrespondientealosresultadosdelaño2017.



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

GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.

Answer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.


Comment:Eneldocumento"ExposicióndeMotivos",cuadro2delapágina9,sepresentalainformacióndelosingresostributariosynotributariosparaelañoBY-1.Vertambiénpágina289.



26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.


Comment:Eneldocumento"ExposicióndeMotivos",delapágina289(delcontadordepáginas),sepresentalainformacióndelosingresosporfuenteindividualparaelañoBY-1einclusoparaañosanteriores.



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


Answer:a.Yes,revenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.


Comment:Eneldocumento"ExposicióndeMotivos"enlaseccióndenominada"Estadísticascomparativassobrelosingresoscorrientes"delapágina279ala289,sepresentalainformaciónparaelañoBY-1einclusoanteriores.



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


Answer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.


Comment:Eneldocumento"ExposicióndeMotivos",enlaseccióndenominada"Estadísticascomparativassobrelosingresoscorrientes"delapágina279ala289(segúnelcontadordepáginas),sepresentalainformaciónparaelañoBY-2einclusoanteriores.Tamiénpágina272.



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


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-2andprioryears.


Comment:Eneldocumento"ExposicióndeMotivos"enlaseccióndenominada"Estadísticascomparativassobrelosingresoscorrientes"delapágina279ala289sepresentalainformaciónparaelañoBY-2einclusoanteriores.



30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?




Comment:Eneldocumento"ExposicióndeMotivos",enlaseccióndenominada"Estadísticascomparativassobrelosingresoscorrientes"delapágina279ala289,sepresentalainformaciónsobreingresosactualizados.ElañomásrecienteactualizadoeselBY-2(2017).



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:a.Yes,informationbeyondthecoreelementsispresentedforgovernmentdebt.


Comment:Eneldocumento"ExposicióndeMotivos",delapágina76ala80,sepresentalainformacióncorrespondientealadeudapública,correspondienteaBY-1:-Montototaldedeudadelgobiernocentralajuniode2018:cuadro26delapágina93(deudacontratada).-Elpagodeintereses:cuadro19delapágina84coninformacióndedeudainternayexterna.-Tasadeinterésimplícita:cuadro19delapágina84.-Perfildeamortización:páginas87-90enlasecciónde"EstrategiasdeendeudamientodeCortoPlazooPlanAnual"-Deudainternayexterna:cuadro20delapágina85(para2018).Además,lainformaciónsobreelmontodepréstamosnuevosnetosduranteelañopresupuestarioBY-1sepresentaenelcuadro7delapágina35deldocumento"MarcoFiscalPresupuestariodeMedianoPlazo"(déficitprimariode1.229.265millonesdecolones)

Elementosmásalládelosesencialeseneldocumento"Exposicióndemotivos":-Tasasdeinteréssonfijasovariables:cuadro22delapágina89.-Lamonedadeladeuda:cuadro21delapágina89.-Análisisdelriesgoasociadoconladeuda:cuadro24delapágina90.



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.


Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Portítulopresupuestario.ServiciodelaDeudaPública:www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019

Comment:EnlapáginadelMinisteriodeHaciendadeCostaRica,enlasecciónproyectodeleydepresupuesto2019,documentosportítulopresupuestario:"ServiciodelaDeudaPública",seencuentrainformaciónactualizadadelañopresupuestarioAP-2(Ver:https://www.hacienda.go.cr/docs/5b8879f08a815_230_Servicio_Deuda_Publica.pdf).También,sepresentainformaciónactualizadadelañoAP-1aagostode2018.



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:d.No,informationrelatedtoextra-budgetaryfundsisnotpresented.

Source:-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos.TransitorioIV:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258

Comment:SegúnelTransitorioIVdelaLeydeAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,losgastosextrapresupuestariosnoseincluyenenlapropuestadepresupuesto.Porejemplo,losgastosdelaCajaCostarricensedelSeguroSocialnoseincluyeenelPresupuestoNacionalysonaprobadoporlaContraloríaGeneraldelaRepúblicasegúnlodispuestoenelartículoN°184delaConstituciónPolítica.



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:b.No,centralgovernmentfinancesarenotpresentedonaconsolidatedbasis.

Source:

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


-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos.TransitorioIV:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258

Comment:Comosemencionóenlapregunta33,segúnelTransitorioIVdelaLeydeAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,losgastosextrapresupuestariosfueroneliminadosdelapropuestadepresupuesto.Porejemplo,losgastosdelaCajaCostarricensedelSeguroSocialnoseincluyeenelPresupuestoNacionalysonaprobadoporlaContraloríaGeneraldelaRepúblicasegúnlodispuestoenelartículoN°184delaConstituciónPolítica.



35.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofintergovernmentaltransfersforatleastthebudgetyear?

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

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

Answer:a.Yes,estimatesofallintergovernmentaltransfersarepresented,alongwithanarrativediscussion.

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.PorTítuloPresupuestario.Obrasespecíficas:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf

Comment:EldocumentoExpocisióndeMotivos,páginas246y247indicacualserálatransferenciaentéminosgeneralesdecarácterintergubernamental.Luego,eneldocumento"Obrasespecíficas"delProyectodeLeydelPresupuesto2019portítulopresupuestarioseencuentrainformacióndelastrasferenciascorrientesalosdiferentesgobiernoslocalesdelpaís(Verhttps://www.hacienda.go.cr/docs/5b887bb717699_232_OBRAS_ESPECIFICAS.pdf).



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

GUIDELINES:Question36asksabout“alternativedisplays”ofexpendituresthathighlightthefinancialimpactofpoliciesondifferentgroupsofcitizens.Asdiscussed

above,expendituresaretypicallypresentedbyatleastoneofthreeclassifications—administrative,functional,andeconomicclassifications(seeQuestions1-5)—andbyindividualprogram(Question6).Inaddition,governmentscanprovidealternativedisplaystoemphasizedifferentaspectsofexpenditurepoliciesandtoshowwhobenefitsfromtheseexpenditures.

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

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

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

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

Answer:d.No,alternativedisplaysofexpendituresarenotpresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.

Source:

Comment:Nienelproyectodepresupuestonienlosdocumentosderespaldo,sepresentalainformacióndelosgastosparailustrarelimpactodelasfinanzasenlosdiferentesgruposdeciudadanos.

PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable/other(pleasecomment).Comments:Dentrodelaspropuestadepresupuestodecadainstitucion,elapartadodePrincipalesprogramasyproyectos,detalleelenfasisdealgunosrecursoshaciapoblacionesoareasespeficas.Considerarestoalevaluarestecomentario.


ResearcherResponseDespuésdediscutirconelIBP,ydeacuerdoconlametodologíaylacoherenciaconotrospaíses,larespuestasemantienecomo‘D’.

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

Answer:Noneoftheabove

Source:

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

Comment:Nienelproyectodepresupuestonienlosdocumentosderespaldosepresentalainformacióndelosgastosparailustrarelimpactodelasfinanzasenlosdiferentesgruposdeciudadanos.

PeerReviewerOpinion:DisagreeSuggestedAnswer:Idemalcomentarioanterior.


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:b.Yes,estimatesofalltransferstopubliccorporationsarepresented,butanarrativediscussionisnotincluded.


Comment:Eneldocumento"Exposicióndemotivos",enlapágina288,sepresentainformacióndelasTransferenciascorrientesaEmpresasPúblicasnoFinancieras,sinunaexplicaciónnarrativa.



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-fiscalactivitiescanalsoinvolveactivitiesthat

violateorcircumventacountry’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.


Comment:Eneldocumento"ExposicióndeMotivos",enlapágina193,hayinformacióndeldinerorecaudadopormediodeunimpuestosolidariootorgadoalBancoHipotecariodelaVivienda(BANVI)destinadoafinanciarprogramasdeviviendaparapersonasenpobreza.Enañosanteriores,esteejemplosehaconsideradounaactividadcuasifiscal.



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.


Comment:Eneldocumento"ResúmenesGlobales"páginas5y6,sepresentainformaciónsobrelosactivosfinancierosdesagregadoporingresoscorrientesycolocacióndetítulosvalores(página5)ydelaportedecapitalaempresas(página6),perocomotalnomuestraelstockdeactivosfinancieros,esdecir,unalistadelosactivosfinancierosquetieneelpaísysuvalorestimadoparaelañofiscal.



IBPCommentParamantenerconsistenciaentrepaises,larespuestaseharevisadodeC(en2017)aD(en2019).dadoqueesteindicadorbuscaidentificarsihayinformacionenelEBPsobreinventarioynoflujosenrelacionalosactivosfinancieros.

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:

Comment:Nohayevidenciasobremontosdeactivosdelgobierno,lainformaciónquesepresentasobreactivosserefiereagastosdecapitalparaelperiodopresupuestarioodeactivosfinancieros.



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

41.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditurearrearsforatleastthebudgetyear?

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

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

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

Answer:d.No,estimatesofexpenditurearrearsarenotpresented.

Source:

Comment:NilaPropuestadePresupuestonilosdocumentosderespaldopresentaninformacióncorrespondientealosatrasosengastosparaelañopresupuestario.



42.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationoncontingentliabilities,suchasgovernmentloanguaranteesorinsuranceprograms,foratleastthebudgetyear?

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

GUIDELINES:

Question42focusesoncontingentliabilities,askingwhether“core”informationrelatedtotheseliabilitiesispresented.Thesecorecomponentsinclude:

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

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

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

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

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

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

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

Answer:d.No,informationrelatedtocontingentliabilitiesisnotpresented.

Source:

Comment:Enelproyectodelpresupuestonienlosdocumentosderespaldo,seencuentrainformaciónsobrepasivoscontingentes.



43.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentprojectionsthatassessthegovernment’sfutureliabilitiesandthesustainabilityofitsfinancesoverthelongerterm?

(Thecoreinformationmustcoveraperiodofatleast10yearsandincludethemacroeconomicanddemographicassumptionsusedandadiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.)

GUIDELINES:

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

Projectionsthatcoveraperiodofatleast10years.Themacroeconomicanddemographicassumptionsusedinmakingtheprojections.Adiscussionofthefiscalimplicationsandriskshighlightedbytheprojections.Goodpublicfinancialmanagementcallsforbudgetstoincludefiscalsustainabilityanalyses.

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

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

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

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





Answer:d.No,informationrelatedtofutureliabilitiesandthesustainabilityoffinancesoverthelongertermisnotpresented.


Comment:Eneldocumento"MarcoFiscalPresupuestariodeMedianoPlazo2017-2022"enlaspáginas37ala47sepresentainformaciónsobrelasostenibilidaddeladeuda,peroamedianoplazo,conproyeccionesentresescenarios:escenariosinreforma,escenarioconreformaparcialyescenarioconreformacompleta.Sinembargosibiensehacensupuestosmacroeconómicosparaelperiodo2017-2022(página13),lasproyeccionesnocubren10años,niserealizaunanálisisdelosriesgos.



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:b.Yes,estimatesofallsourcesofdonorassistancearepresented,butanarrativediscussionisnotincluded.


Comment:Eneldocumento"Exposicióndemotivos"página288(delcontadordepáginas),sepresentainformacióndelastransferenciascorrientesdelsectorexternorecibidosporgobiernosinternacionalescomolaUniónEuropeaylaRepúblicadeCorea,sinunaexplicaciónnarrativa.

Estarespuestacambiaconrespectoaladel2017(enlaquelarespuestafuelaA)enelqueseencontróunaexplicaciónnarrativaparalastransferenciascorrientesdelsectorexterno



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:

Comment:Eneldocumento"ExposicióndeMotivos",páginadela32ala34,sepresentainformaciónrelacionadaconlosgastostributarios,perolainformacióncorrespondeal2017.



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.


Comment:Eneldocumento"ExposicióndeMotivos",delapágina291ala294(deacuerdoal"contadordepáginas")sepresentainformacióncorrespondiente



alasestimacioneslosimpuestoscondestinosespecíficosdelgobierno.Además,sepresentaunanarracióncortadealgunosdeestosimpuestos,porejemplo:loscombustibles(página23),impuestoalosingresosyutilidades(página24)ydelimpuestogeneralsobrelasventas(página22)ysuscorrespondientesdestinos.



IBPCommentThenarrativedoesnotapplytoallearmarkedrevenues,justsome.See"ingresos"section.

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

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

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

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

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

Source:-MinisteriodeHacienda(2019)PresupuestoNacional.ProyectodeLeydelPresupuestodelaRepública2019.Portítulopresupuestario:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf

Comment:Eneldocumento"ExposicióndeMotivos",enlaspáginasdela100ala108sepresentalavinculacióndelpresupuestoconlasprioridadesdelgobiernoporentidad.Además,enlasecciónde"Comentariossobrevariacionesenlosgastos",delapágina110ala270,apareceunadescripcióndelosprincipalesprogramasyproyectosporinstitución.Elniveldedetallede2018esmayorqueelqueseencontrabadurantelaOBS2017.



48.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonhowtheproposedbudget(bothnewproposalsand

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

existingpolicies)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:

Comment:Enlapropuestadepresupuestonienlosdocumentosderespaldo,sepresentainformacióndelarelaciónentreelpresupuestoylaspolíticasestablecidasporelgobiernoparaunperiodoplurianual.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforamulti-yearperiodispresented.Comments:Segúnelcomentarioincluidoporelinvestigador,larespuestaquecorresponderíaalapreguntaseríalac)ynolad)

ResearcherResponseNosepresentainformaciónsobreelvínculoentreelpresupuestoylosobjetivosdelaspolíticasestablecidasdelgobiernoparaunperíodoplurianual.Comosemencionóenlapregunta47,eneldocumento"ExposicióndeMotivos"(páginasdela100ala108)sepresentalavinculacióndelpresupuestoconlasprioridadesdelgobiernoporentidadyenlasecciónde"Comentariossobrevariacionesenlosgastos"(página110ala270)apareceunadescripcióndelosprincipalesprogramasyproyectosporinstitución,peroestosnocomprendenunperiodoplurianual.Porlotanto,larespuestadebeserd).

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,orareductioninrates

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

ofmaternalmortality.

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.


Comment:Enlosdocumentospresupuestariosporinstitución,sepresentalosobjetivosporprogramas.Sinembargo,nosepresentainformaciónnofinancieracomorecursoseinsumosqueseutilizaránparacumpliresosobjetivos.



50.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataonresults(intermsofoutputsoroutcomes)foratleastthebudgetyear?

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

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

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MinisteriodeHacienda(2019)PresupuestoNacional.ProyectodeLeydelPresupuestodelaRepública2019.Portítulopresupuestario:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019

Comment:Eneldocumento"ExposicióndeMotivos",enlaspáginasdela110ala270,sepresentainformaciónrelacionadacondatosnofinancierossobreresultadosparaalgunosprogramas.Asimismo,lainformaciónsecomplementaconlospresupuestosporinstitucióncondatosnofinancierosdeproductosyresultados,porejemploelpresupuestodeMinisteriodeEducaciónPública(Verhttps://www.hacienda.go.cr/docs/5b887b28d8e28_210_MEP.pdfpágina99).EstarespuestaessimilaralaquesebrindóenlaOBSanterior.



51.AreperformancetargetsassignedtononfinancialdataonresultsintheExecutive’sBudgetProposaloranysupportingbudgetdocumentation?

GUIDELINES:Question51asksaboutperformancetargetsassignedtononfinancialdataonresultsforthebudgetyear.Thequestionappliestothosenonfinancialresultsshowninthebudget,andthatwereidentifiedforpurposesofQuestion50.

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

Answer:b.Yes,performancetargetsareassignedtomostnonfinancialdataonresults.

Source:-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.ExposicióndeMotivos:https://www.hacienda.go.cr/docs/5b88a623ddd2a_Exp_Mot_2019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.Presupuestosportítulopresupuestario:https://www.hacienda.go.cr/contenido/14676-proyecto-de-ley-del-presupuesto-de-la-republica-2019

Comment:Eneldocumento"ExposicióndeMotivos,enlasección"Vinculaciónconlasprioridadesdelgobierno"delapágina101ala108.Tambiénencadaunodelosdocumentosporinstitución.



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.

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

Answer:b.Yes,estimatesofallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented,butanarrativediscussionisnotincluded.


Comment:Eneldocumento"ExposicióndeMotivos",cuadro1delapágina173,sepresentanlosprogramasdelMinisteriodeEducaciónPúblicaparaatenderalosestudiantesencondicióndepobreza,porejemplolasBecasFONABE,ComedoresestudiantilesyelProgramaAvancemos.Enlapágina48,sepresentanotrosprogramasparaatenderpersonasdebajosrecursos.Enlapágina179semencionalaasignaciónde"¢80.344,6millonesalaCajaCostarricensedeSeguroSocial(CCSS)parafinanciareldéficitdelaspensionesdelrégimennocontributivoydelaspensionesdelosadultosmayoresensituacióndepobreza;asícomo¢7.177,2millonesparaelInstitutoMixtodeAyudaSocial(IMAS)paradarcontinuidadalProgramadeSeguridadAlimentaria,dirigidoapersonasmayoresde18añosymenoresde25añosdeedad,concarenciaderecursosfamiliares,personalesolaborales".Porotraparte,eneldocumentodel"MinisteriodeTrabajoySeguridadSocial"sepresentanalgunosprogramasparaerradicarlapobreza(Verhttps://www.hacienda.go.cr/docs/5b887b29351de_212_MTSS.pdf)



IBPCommentParaasegurarconsistenciaconotrospaíses,seajustaestarespuestadeCaB,dadoelniveldedetalledelosprogramasdirigidosalaspoblacionesensituacióndepobreza.

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

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

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

Answer:a.Yes,adetailedtimetableisreleasedtothepublic.

Source:Ministeriodehacienda.Lineamientostécnicosymetodológicosparalaplanificación,programaciónpresupuestaria,seguimientoylaevaluaciónestratégicaenelsectorpúblicoenCostaRica2019:https://www.hacienda.go.cr/docs/5ae9e7625f227_Lineamientos%20POI%202019%20FINAL.docx

Comment:Eneldocumento"Lineamientostécnicosymetodológicosparalaplanificación,programaciónpresupuestaria,seguimientoylaevaluaciónestratégicaenelsectorpúblicoenCostaRica2019",delapágina7ala11,sepresentanlasdisposicionesgeneralesconlasespecificacióndelasfechasdeentrega.


GovernmentReviewer

Opinion:Agree

54.DoesthePre-BudgetStatementpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)

GUIDELINES:

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

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

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

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

Answer:d.No,informationrelatedtothemacroeconomicforecastisnotpresented.

Source:

Comment:ComosemencionóenlapreguntaPBS-2elPBSnoseproduce.



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-BudgetStatementmustpresentallofthecore

componentsnotedabovefortheupcomingbudgetyear.Answer“b”isalsoacceptedifoneofthecoreelementsisnotpresentedbutadditionalinformationbeyondthecoreelementsispresented.A“c”answerappliesifsomeinformationrelatedtothegovernment’sexpenditurepoliciesandprioritiesispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationonthegovernment’sexpenditurepoliciesandprioritiesispresented.

Answer:d.No,informationrelatedtothegovernment’sexpenditurepoliciesandprioritiesisnotpresented.

Source:




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:




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:d.No,noneofthethreeestimatesrelatedtogovernmentborrowinganddebtarenotpresented.

Source:




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

GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.

Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.

Answer:b.No,multi-yearexpenditureestimatesarenotpresented.

Source:


PeerReviewer

Opinion:Agree


59.DoestheEnactedBudgetpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

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

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

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

Source:-MinisteriodeHacienda.PresupuestoNacional.LeydePresupuesto2019.https://www.hacienda.go.cr/contenido/14843-ley-de-presupuesto-2019

Comment:Eneldocumento"Resúmenesglobales"delaleydepresupuesto2019(Ver:https://www.hacienda.go.cr/docs/5c091f72008a5_Resumenes-Egresos.pdf),sepresentanestimacionesdegastosporlastresclasificacioneseconómicas:-Clasificaciónfuncional:página1-Clasificacióneconómica:página1.-Clasificaciónadministrativa:página9.

Además,sepresentainformaciónportítulopresupuestarioenlasección"LeydePresupuestoAprobada";así,porejemplo,sepuedeaccederalainformacióndelaAsambleaLegislativa(Verhttps://www.hacienda.go.cr/docs/5c095b1c186b1_Ley101.pdf)



59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:

Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification

Source:-MinisteriodeHacienda.PresupuestoNacional.LeydePresupuesto2019.https://www.hacienda.go.cr/contenido/14843-ley-de-presupuesto-2019

Comment:Eneldocumento"Resúmenesglobales"delaleydepresupuesto2019(Ver:https://www.hacienda.go.cr/docs/5c091f72008a5_Resumenes-Egresos.pdf),sepresentanestimacionesdegastosporlastresclasificacioneseconómicas:-Clasificaciónfuncional:página1-Clasificacióneconómica:página1.

-Clasificaciónadministrativa:página9.

Además,sepresentainformaciónportítulopresupuestarioenlasección"LeydePresupuestoAprobada";así,porejemplo,sepuedeaccederalainformacióndelaAsambleaLegislativa(Verhttps://www.hacienda.go.cr/docs/5c095b1c186b1_Ley101.pdf)



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:a.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforallexpenditures.


Comment:Porejemplo,enelTomoIIpáginas498yTomoIIIpágina50,sobreelMinisteriodeEducaciónyTomoIII,páginas603y605sobreelMinisteriodeSalud.



61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.

Source:-DiarioOficialLaGaceta.LeyNo.9632:LeydePresupuestoordinarioyextraordinariodellaRepúblicaparaelEjercicioEconómico2019.AlcanceNo.207:TomoI:https://www.hacienda.go.cr/Sidovih/uploads/Archivos/Ley/Ley%209632-La%20Gaceta%20230%20-11%20Diciembre%202018.pdf

Comment:EnelTomoIdelPresupuestoAprobado,enlapáginadela1ala7sepresentainformacióndelosingresostributariosynotributarios.



62.DoestheEnactedBudgetpresentindividualsourcesofrevenue?

GUIDELINES:Question62askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheEnactedBudget.Thequestionappliestobothtaxandnon-taxrevenue.

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

Answer:a.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenue.

Source:-DiarioOficialLaGaceta.LeyNo.9632:LeydePresupuestoordinarioyextraordinariodellaRepúblicaparaelEjercicioEconómico2019.AlcanceNo.207.TomoI:https://www.hacienda.go.cr/Sidovih/uploads/Archivos/Ley/Ley%209632-La%20Gaceta%20230%20-11%20Diciembre%202018.pdf

Comment:EnelTomoIdelPresupuestoAprobadoenlaspáginasdela1ala7sepresentanlasfuentesindividualesdelosingresos.



63.DoestheEnactedBudgetpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question63asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thetotaldebtoutstandingattheendofthebudgetyear;

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

Debtistheaccumulatedamountofmoneythatthegovernmentborrows.Thegovernmentcanborrowfromitscitizens,banks,andbusinesseswithinthe

country(domesticdebt)orfromcreditorsoutsidethecountry(externaldebt).Externaldebtistypicallyowedtoprivatecommercialbanks,othergovernments,orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.



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

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:-DiarioOficialLaGaceta.LeyNo.9632:LeydePresupuestoordinarioyextraordinariodellaRepúblicaparaelEjercicioEconómico2019.AlcanceNo.207.TomoIV:https://www.imprentanacional.go.cr/pub/2018/12/11/ALCA207D_11_12_2018.pdf

Comment:EnelTomoIVdelPresupuestoAprobado,enlaSeccióndelServiciodeladeudapúblicapágina959,sepresentainformaciónpordosdelastresestimacionesrelacionadasconempréstitosydeuda.Enlaspágina961seencuentralainformaciónsobrepagodelosintereses,mientrasqueenlapágina960y961seencuentrainformaciónsobrepréstamosnuevos.Nohayinformaciónsobreeltotaldeladeudaalfinaldelaño.



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:c.TheCitizensBudgetprovidesinformation,butitexcludessomecoreelements.


Comment:Eneldocumento"FolletoElPresupuestoNacional2019"enlapágina7y13seencuentralainformacióndelosingresostotalesyenlaspaginas8,19y20,lainformaciónsobrelosgastostotales.Enlapágina21y22.sepresentanalgunosejemplosdelasaccionesyprogramasincluidosenel

presupuestonacional2019,dela17ala18lacantidaddepuestosdelgobiernocentralporentidad,enlapágina16elpresupuestoporinstitución,enlapágina14ladeudadelgobiernocentral.Finalmente,enlapágina24lainformacióndecontactoparaelseguimientoporpartedelosciudadanos.Sinembargo,nohayinformaciónsobreelpronósticomacroeconómico.



IBPCommentDadoquetampocoseidentificainformacióndecontacto,másalládelareferenciaalapáginadelMinisterio,semantienelarespuestacomoC.

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:a.ACitizensBudgetisdisseminatedwidelythroughacombinationofatleastthreedifferentappropriatetoolsandmedia(suchastheInternet,billboards,radioprograms,newspapers,etc.).

Source:-ConsultaalaUnidaddeGestiónPresupuestariadelaDirecciónGeneraldePresupuestoNacional,MinisteriodeHacienda(abril,2019)-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.FolletoProyectodeLeydePresupuestoNacional2019:https://www.hacienda.go.cr/docs/5b88709f27892_Folleto%20Presupuesto%20Nacional%202019.pdf

Comment:Eldocumentociudadanodelproyectodeley,sepublicóenlapáginadelMinisteriodeHaciendayserealizaronimpresiones.Cuandoseaprobólaley,seactualizóelfolleto.Algunasdelasimpresiones,semantienenenlaDireccióndePresupuestoNacionalparaentregarenreunionesconotrasautoridades,otraparteseconservapararepartiryotraserepartióalosdiputadosymediosdeprensa.



IBPCommentSemodificalarespuestadeBaAdadoquehaytresformasdedifusión:pormedioimpreso,pormediodelapáginaweb,ydistribuyéndoloamediosdeprensa.

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:c.Yes,theexecutivehasestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget,butthesemechanismsarenotaccessible.

Source:ConsultaalaDirecciónGeneraldePresupuestoNacional,UnidaddeGestiónPresupuestaria,MinisteriodeHaciendadeCostaRica(abril,2017)

Comment:Deacuerdoalaconsultarealizada,mencionanque"elprimerfolletofueelaboradoparaelpresupuestodel2015,paraeseprocesosecontóconlacolaboracióndeunaagenciadecooperacióninternacionalconlacualserealizaronsesionesdetrabajocongruposdeciudadanosendondeseestablecieronlasnecesidadesdeinformaciónquerequiereconocerlaciudadaníasobreelpresupuesto.Apartirdeeseaño,elcontenidodelfolletohasidomejoradopocoapocoperoporsolicituddelosjerarcas,perosiempremanteniendoelcontenidosustantivoseñaladoporlosgruposdetrabajoiniciales".

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Notengoformadeverificarestarespuesta.


67.Are“citizens”versionsofbudgetdocumentspublishedthroughoutthebudgetprocess?

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

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

Answer:b.Acitizensversionofbudgetdocumentsispublishedforatleasttwoofthefourstagesofthebudgetprocess.

Source:-MinisteriodeHacienda.PresupuestoNacional.LeydePresupuesto2019.FolletoLeydelPresupuestoNacional:https://www.hacienda.go.cr/docs/5c10131628834_Folleto%20LEY%20de%20presupuesto%20Nacional%202019.pdf-MinisteriodeHacienda.PresupuestoNacional.ProyectodePresupuesto2019.FolletoProyectodeLeydePresupuestoNacional2019:https://www.hacienda.go.cr/docs/5b88709f27892_Folleto%20Presupuesto%20Nacional%202019.pdf

Comment:Eldocumentociudadanosepúblicaenlasetapasdeformulaciónyaprobacióndelpresupuesto.


GovernmentReviewer

Opinion:AgreeComments:Tambiénseelaboraunfolletorelacionadoconelinformedefindeperiodo(YER)

ResearcherResponseGraciasporelcomentario.EfectivamenteseelaboraunfolletodelYER(Verhttps://www.hacienda.go.cr/docs/5afdde89bab6c_Informe%20resultados%20fisicos%20y%20financieros%20del%20ejercicio%20economico%202017.pdf).

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:c.Yes,theIn-YearReportspresentactualexpendituresbyonlyoneofthethreeexpenditureclassifications.

Source:-MinisteriodeHacienda.CifrasFiscalesyEstadísticas.GobiernoCentral.CifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central

Comment:Sepresentalainformacióndelosgastosporclasificacióneconómica.UnejemploespecíficoeselinformedeSeptiembrede2018(Verversiónenexcelhttps://www.hacienda.go.cr/docs/5bca5a41f35c7_09%20Setiembre%2018.xls)



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

Answer:Economicclassification

Source:-MinisteriodeHacienda.CifrasFiscalesyEstadísticas.GobiernoCentral.CifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central

Comment:Sepresentalainformacióndelosgastosporclasificacióneconómica.UnejemploespecíficoeselinformedeSeptiembrede2018(Verversiónenexcelhttps://www.hacienda.go.cr/docs/5bca5a41f35c7_09%20Setiembre%2018.xls)

PeerReviewer

Opinion:Agree


69.DotheIn-YearReportspresentactualexpendituresforindividualprograms?

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


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

Answer:d.No,theIn-YearReportsdonotpresentactualexpendituresbyprogram.

Source:-MinisteriodeHaciendadeCostaRica.Cifrasfiscalesyestadísticas.GobiernoCentral.CifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central

Comment:Losinformesmensualesnomuestranlosgastosporprograma;sinembargo,sepresentanlosingresosygastosentérminosgeneralesconinformaciónsimpleyacumuladapormes.

PeerReviewerOpinion:AgreeComments:ElsiguienteparrafosetomadelwebsitedeHaciendalocualmuestraquenosedadetalleaniveldeprograma.AcontinuaciónsepresentalainformacióncorrespondientealaejecuciónmensualacumuladadelPresupuestoNacional.Encadaarchivoseincluyeinformacióndelosingresosasícomodelgastodelos27títulospresupuestariosyaniveltotalporclasificacióneconómicayanivelinstitucional.https://www.hacienda.go.cr/contenido/15104-ejecucion-del-presupuesto


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:-MinisteriodeHaciendadeCostaRica.Cifrasfiscalesyestadísticas.GobiernoCentral.CifrasmensualesdeIngresos,GastosyFinanciamientodel

GobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central

Comment:Sepresentainformacióncomparativadelosgastosrespectoalmismoperiododeañosanteriores.Porejemplo,paraeldelmesdeseptiembreseencuentralainformacióncorrespondientedesdeel2012hastael2018(Vervesiónenexcelhttps://www.hacienda.go.cr/docs/5bca5a41f35c7_09%20Setiembre%2018.xls)



71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?

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

Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,In-YearReportspresentactualrevenuebycategory.


Comment:Losinformesmensuales,presentanlosingresosporcategoría(tributarioynotributario),tantoencifrassimplescomoacumuladas.Porejemplolosdatosdeseptiembre2018(verhttps://www.hacienda.go.cr/docs/5bca5a41f35c7_09%20Setiembre%2018.xls),quesecomplementaconelboletínenversiónpdf,páginadela2ala4(verhttps://www.hacienda.go.cr/docs/5bca5a507dbcf_Boletin%20Setiembre%202018.pdf)



72.DoIn-YearReportspresenttheindividualsourcesofrevenueforactualrevenuescollected?

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

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

Answer:a.Yes,In-YearReportspresentindividualsourcesofactualrevenueaccountingforallrevenue.


Comment:Enlosinformesentregadosduranteelaño,sepresentainformacióndelasfuentesrealesdetodoslosingresos,porejemploverseptiembre2018(https://view.officeapps.live.com/op/view.aspx?src=https://www.hacienda.go.cr/docs/5bca5a41f35c7_09%20Setiembre%2018.xlshojadenominada"Ingresos").Elrubrode"otrosingresos"quenosedesagregarepresentamenosdeun3%.



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

GUIDELINES:Question73askswhetherIn-YearReportscompareactualrevenuesto-datewitheithertheenactedlevelsoractualrevenuesforthesameperiodinthepreviousyear.

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

Toanswer“a,”comparisonsmustbemadeforrevenuespresentedintheIn-YearReports.

Answer:a.Yes,comparisonsaremadeforrevenuespresentedintheIn-YearReports.


Comment:Lacomparaciónserealizaconelmismoperiododeañosanteriores.Porejemploparaelmesdeseptiembre2018sepresentainformacióndesde2012hastael2018(verexcelhttps://www.hacienda.go.cr/docs/5bca5a41f35c7_09%20Setiembre%2018.xls).



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

GUIDELINES:Question74asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingsofarduringtheyear;

·thecentralgovernment’stotaldebtburdenatthatpointintheyear;and

·theinterestpaymentsto-dateontheoutstandingdebt.

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

Netnewborrowingistheadditionalamountofnewborrowingthatisrequiredforthebudgetyeartofinanceexpendituresinthebudgetthatexceedavailable

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


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

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:-MinisteriodeHacienda.CifrasFiscalesyEstadísticas.GobiernoCentral.SecciónCifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentralySecciónFinanciamientoInternodelGobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central

Comment:Enlasecciónde"CifrasFiscalesyEstadísticasdelGobiernoCentral",sepresentainformacióndelpagodelosinteresesdedeudainternayexterna,quesepuedeobservarporejemploenelinformemensualdeseptiembre2018(verdocumentoenversiónExcel:https://www.hacienda.go.cr/docs/5bca5a41f35c7_09%20Setiembre%2018.xls).EnellasecciónFinanciamientoInternodelGobiernoCentral,sepuedeencontrarinformaciónsobreladeudanetacontraídaalafecha(Verhttps://www.hacienda.go.cr/docs/5c5b3416c8a6e_finangob%202018.xls).



75.DoIn-YearReportspresentinformationrelatedtothecompositionofthetotalactualdebtoutstanding?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)

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


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

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.

Source:

-MinisteriodeHacienda.CifrasFiscalesyEstadísticas.GobiernoCentral.CifrasmensualesdeIngresos,GastosyFinanciamientodelGobiernoCentral:https://www.hacienda.go.cr/contenido/139-cifras-mensuales-de-ingresos-gastos-y-financiamiento-del-gobierno-central

Comment:Encadadocumentopormes,seencuentrainformaciónsobreelfinanciamientointernoyexternoSibiensepresentainformacióndelosinteresespagadospordeudaexternaeinterna,nohayinformacióndelatasadeinterésnidelperfilamortizacióndeladeuda.verplanillasexcel:https://view.officeapps.live.com/op/view.aspx?src=https://www.hacienda.go.cr/docs/5bca5a41f35c7_09%20Setiembre%2018.xls



IBPCommentSeconfirmalarespuestaDdadoquelainformaciónpresentadaessobrenuevadeuda,nodeudaacumulada.

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:

Comment:SegúnlomencionadoenlapreguntaMYR-1,eldocumentonoseproduce.



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:




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:




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


Source:




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:




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:




81.DoestheMid-YearReviewofthebudgetpresentrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,theMid-YearReviewdoesnotpresentrevenueestimatesbycategory.

Source:




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:


PeerReviewerOpinion:AgreeComments:AunsiseconsideraraeldocumentopublicadocomounMYR,elmismosolodetallaejecuciondegastosynodeingresos.


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:




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:-MinisteriodeHacienda.InformeAnualdeEvaluación2017.InformederesultadosfísicosdelosProgramasEjercicioEconómico2017:https://www.hacienda.go.cr/docs/5a941f39a7e91_Informe%20Consolidado%202017.pdf

Comment:Delapágina37ala58,seencuentranlosdatosdelosegresosdelgobiernocentralcondatosdelmontoautorizadoyelmontoejecutado(Cuadro3.5).Además,seencuentranlosinformesporentidadenlosqueserealizaunavaloracióndelosresultadosalcanzadosaniveldemetasyejecucióndelpresupuestoasignadoacadaunosdelosprogramas(Verhttps://www.hacienda.go.cr/contenido/14371-informe-anual-de-evaluacion-2017)



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:b.Yes,theYear-EndReportpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.


Comment:ElInformedefindeañodenominado"InformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017"presentainformacióndelosgastosmediantedosclasificaciones:clasificaciónadministrativa(página38ala44)ylaclasificacióneconómica(páginadela44ala52).Nohayclasificaciónfuncional.



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

Answer:AdministrativeclassificationEconomicclassification


Comment:ElInformedefindeañodenominado"InformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017"presentainformacióndelosgastosmediantedosclasificaciones:clasificaciónadministrativa(páginadela38ala44)ylaclasificacióneconómica(páginadela44ala52).Nohayclasificaciónfuncional.



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:c.Yes,theYear-EndReportpresentsestimatesforprogramsaccountingforlessthantwo-thirdsofexpenditures.


Comment:Enel"InformeAnualdeEvaluación2017",cuadro3.13delapágina54,sepresentaelmontoautorizadoyejecutadodelosrecursosdecréditopúblicoexternoparaprogramasdelMinisteriodeObrasPúblicasyTransporte.Porejemplo,paraprogramascomodeInfraestructuraVial,deRedVialCantonal,deinfraestructuradetransporte,deRehabilitaciónyAmpliacióndelaRutaN°32etc.Másallá,selimitaapresentarloslogrosdelosprogramasatravésdeindicadores,perocomotal,nopresentaelmontodelgasto.



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

GUIDELINES:Question87askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualrevenuesfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

Toanswer“a,”theYear-EndReportmustpresentestimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenues,alongwitha

narrativediscussion.Answer“b”ifestimatesofthedifferencesforallrevenuesarepresented,butanarrativediscussionisnotincluded.Answer“c”ifestimatesofthedifferencesarepresentedforsome,butnotallrevenues,regardlessofwhetheranarrativediscussionisincluded.Answer“d”ifnoestimatesofthedifferencesarepresentedintheYear-EndReport.

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenuesarepresented,alongwithanarrativediscussion.


Comment:Eneldocumento"InformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017",sepresentalainformaciónsobrelosnivelesaprobadosyelresultadorealdelosingresosdelapágina19ala37(Verresumenenelcuadro3.2delapágina25).



88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theYear-EndReportpresentsrevenueestimatesbycategory.


Comment:Enelcuadro3.2delapágina25deldocumento"InformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017",sepresentainformacióndelosingresosporcategoría(tributariosynotributarios).



89.DoestheYear-EndReportpresentindividualsourcesofrevenue?

GUIDELINES:

Question89askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheYear-EndReport.Thequestionappliestobothtaxandnon-taxrevenue.

Toanswer“a,”theYear-EndReportmustpresentallsourcesofrevenueindividually,accountingforallrevenue,and“other”or“miscellaneous”revenuemustaccountforthreepercentorlessofallrevenue.Answer“b”iftheYear-EndReportpresentsindividualsourcesofrevenuethatwhencombinedaccountforat

leasttwo-thirdsofallrevenue,butnotallrevenue.Answer“c”iftheYear-EndReportpresentsestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”ifindividualsourcesofrevenuearenotpresentedintheYear-EndReport.

Answer:a.Yes,theYear-EndReportpresentsindividualsourcesofrevenueaccountingforallrevenue.


Comment:Eneldocumento"InformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017",cuadro3.2delapágina25,sepresentalainformacióndelasfuentesindividualesparalosingresos.Parlosingresostributariosexisteunaclasificacióndenominada"Otrostributarios"querepresentaun0,38%.Porotraparte,losingresosnotributarios,nosedesagreganporfuentedeingresoperorepresentantansoloun1.58%.Ambosrubrosnosuperanel2%delosingresostotales.



90.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question90askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesandtheactualoutcomeforthefiscalyearforborrowinganddebt,includingitscomposition,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

theamountofnetnewborrowingrequiredduringthebudgetyear;thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andtheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


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

Answer:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented.


Comment:Eneldocumento"InformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017",enlaspáginas36y37,sepresentainformaciónsobreelmontodepréstamosnuevos(tantopresupuestadocomoliquidado)ysiacasoladeudafueexternaeinterna(verCuadro3.4delapágina36).Enlapágina53ala58,sepresentainformaciónsobrerecursosexternos.Finalmenteenelcuadro3.8delapágina46,sepresentainformaciónacercadelospagosdeinteresesdeladeuda.Dadoquesevendiferenciaspara3delos6elementos,lacalificaciónesC(faltainformacióndeladeudatotal,elperfildeamortizaciónytasasde

interés)



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

Answer:WhetherthedebtisdomesticorexternalTheamountofnetnewborrowingrequiredduringthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyear


Comment:Eneldocumento"InformedeResultadosFísicosdelosProgramasEjecutadosEjercicioEconómico2017",enlaspáginas36y37,sepresentainformaciónsobreelmontodepréstamosnuevos(tantopresupuestadocomoliquidado)ysiacasoladeudafueexternaeinterna(verCuadro3.4delapágina36).Enlapágina53ala58,sepresentainformaciónsobrerecursosexternos.Finalmenteenelcuadro3.8delapágina46,sepresentainformaciónacercadelospagosdeinteresesdeladeuda.Dadoquesevendiferenciaspara3delos6elementos,lacalificacionesC(faltanladeudatotal,perfildeamortizaciónytasasdeinterés.



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:-MinisteriodeHacienda.InformeAnualdeEvaluación2017.InformederesultadosfísicosdelosProgramasEjercicioEconómico2017:

https://www.hacienda.go.cr/docs/5a941f39a7e91_Informe%20Consolidado%202017.pdf

Comment:EnelInformederesultadosfísicosdelosProgramasEjercicioEconómico2017,nosepresentanlasdiferenciasentrelospronósticosoriginalesyeldatoreal,únicamenteloquesepresentaesunadescripcióndelcontextomacroeconómico2017.



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



Comment:EnelInformederesultadosfísicosdelosProgramasEjercicioEconómico2017,nosepresentanlasdiferenciasentrelospronósticosoriginalesyeldatoreal,únicamenteloquesepresentaesunadescripcióndelcontextomacroeconómico2017.



92.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome?

GUIDELINES:Question92askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion49forthenonfinancialdataoninputsincludedintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearenotpresented.


Comment:Enelinformedefindeaño,nosepresentainformaciónsobrelaestimacionesdedatosnofinancieros.


GovernmentReviewerOpinion:Ichoosenottoreviewthisquestion

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:a.Yes,estimatesofthedifferencesbetweenalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearepresented,alongwithanarrativediscussion.


Comment:Enelinformedefindeañodelapágina71ala84,sepresentainformaciónnofinancieraclasificadaporunidadadministrativayporprogramajuntoaunadiscusiónnarrativa.ParaelOBS2017,elinformedefindeaño,páginasdela87ala95,presentainformaciónnofinancieraclasificadaporunidadadministrativayporprograma,peronohayunaexplicaciónnarrativa(solopresentauncuadroconelindicador,lametayelresultado).



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

GUIDELINES:Question94askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedleveloffundsforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion52forassistancetothemostimpoverishedpopulationsintheExecutive’sBudgetProposal.

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

Answer:c.Yes,estimatesofthedifferencesbetweentheenactedlevelforsomebutnotallofthepoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearepresented.

Source:MinisteriodeHacienda.InformeAnualdeEvaluación2017.TítuloPresupuestario:https://www.hacienda.go.cr/contenido/14371-informe-anual-de-evaluacion-2017

Comment:Enlosinformesdefindeañoporinstitución,sepresentaalgodeinformaciónsobrelosfondosdestinadosalaspolíticasquebeneficianlaspoblacionesencondicióndepobreza.Porejemplo,enelInformedelMinisteriodeEducación,enelcuadro3.1.4delapágina13,sepresentanlascantidadesprogramadasyalcanzadassobreelnúmerodebecasdepreescolaryprimariaasignadasalapoblaciónenpobrezayvulnerabilidad(verhttps://www.hacienda.go.cr/docs/5a8c63fb39226_210.pdf)



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:-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos.TransitorioIV:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258

Comment:Comosemencionóenlapregunta33,losfondosextrapresupuestariosnoseincluyendentrodelpresupuestonacional;porlotanto,noseestimanlasdiferenciasentrelasestimacionesoriginalesdefondosextrapresupuestariosylasreales.Segúnelartículo18delaleyN°8131,losingresosygastosdelosfondosextrapresupuestariossonaprobadosporlaContraloríaGeneraldelaRepública.



96.IsafinancialstatementincludedaspartoftheYear-EndReportorreleasedasaseparatereport?

GUIDELINES:

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

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

Answer:b.No,afinancialstatementisneitherpartoftheYear-EndReportnorreleasedasaseparatereport.

Source:

Comment:NoseincluyeunInformeFinancierodentrodelInformedeFindeAño,nisepublicaporseparado.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,afinancialstatementispartoftheYear-EndReportorisreleasedasaseparatereport.Comments:ElMinisteriodeHaciendaremitelosinformesdecierredecadaañoalaContraloríaGeneraldelaRepública,entrelosinformes,seremitenlosestadosfinancierosqueelaboralaContabilidadNacional,adjuntositioeninternetdelaCGRendondesepublican.https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2018/contabilidad-nacional-18.zipMegustaríasabersiconesteinformeemitidoporlaContabilidadNacional,secumpleconloindicadoenlapregunta96?

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:a.TheSAIhasconductedallthreetypesofaudits(compliance,financial,orperformance)andmadethemavailabletothepublic.

Source:-ContraloríaGeneraldelaRepública.Documentos.MemoriaAnual.MemoriaAnual2017:https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2017/memoria-anual-2017.pdf

Comment:LaEFStienelapotestadderealizarcualquiertipodeauditoría,estosegúnelartículo21delaLeyOrgánicadelaContraloríaGeneraldelaRepública.Eneldocumento"MemoriaAnual2017"enlapágina253(A-26)delAnexo2,presentaunresumendelosinformesdeauditoríaquefueronemitidosduranteel2017porlaContraloríaGeneraldelaRepública.Eneldocumento,seencuentranauditoríasdelostrestiposquesesolicitaenestapregunta,ademásdeauditoriasdecarácterespecial.

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

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





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:b.Expendituresrepresentingatleasttwo-thirdsof,butnotall,expenditureswithintheSAI’smandatehavebeenaudited.

Source:-ContraloríaGeneraldelaRepública.Documentos.MemoriaAnual.MemoriaAnual2017:https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2017/memoria-anual-2017.pdf-ConsultaalÁreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública(marzo,2019)

Comment:Eneldocumento"MemoriaAnual2017"enlapágina169,semencionaquelahaciendapúblicaen2017"estuvoreferidaapresupuestospúblicospor¢23,8billonesconuncomponentedegobiernocentraldel37%y63%delsectordescentralizado(...)Estosrecursosestaríansiendoejecutadospor266institucionespúblicasyfideicomisos".Además,enlapágina72,semencionaque"sealcanzaunacoberturadefiscalizaciónacumuladadelPNDde80,2%(¢7,4billones),enrelaciónconeltotalderecursosestimadosparaelcuatrienio2015-2018(¢9,2billones)".

Enlapágina53,semencionaqueeltotaldegatosrevisadosascendióa¢7.861.606,millones,elcual,representael95,7%deltotaldegastosdelperiodoquefuepor¢8.216.356millones.

PeerReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable/other(pleasecomment).Comments:Elterminoexpendituresnoessinonimodeexpenses.LAscifrasreportadasporelinvestigadorserefieronalosegresostotales.Siseasumequeelporcentajedeauditorajeparaexpendituressemantiene,larespuestaesadecuada.


ResearcherResponseLaContraloríaauditalosrecursosfiscalesengeneral,porendeambostiposdegastos.Porejemploenlasauditoríasoperativas,"Evalúalaeficacia,eficienciayeconomía(oalmenosunodeestosaspectos)conquelaentidad,programa,proyecto,unidad,procesooactividaddelsujetofiscalizado,utilizalosrecursospúblicos,paraeldesempeñodesuscometidos".Además,enlamemoriaanualmenciona"Lacontencióndelgastousualmenteincidemásenlosgastosdecapitalyesoafectalacompetitividaddelpaísyelbienestargeneral.Lapolíticadecontencióndelgastoespaliativaydepocoalcance,noeslasoluciónpermanente…Debeentoncesbuscarselaeficienciaenelgasto,hacermásconmenos,enunmarcodebuenfuncionamientoyprestaciónadecuadadeserviciosdelEstado”(p.44),porloqueseentiendequeestosgastostambiénsonauditados.

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:c.Extra-budgetaryfundsaccountingforlessthantwo-thirdsofexpendituresassociatedwithextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.

Source:-ConsultaalÁreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública(marzo,2019)-ContraloríaGeneraldelaRepública.Documentos.MemoriaAnual.MemoriaAnual2017:https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2017/memoria-anual-2017.pdf

Comment:DeacuerdoalaconsultarealizadaalreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública,"noexisteunapartidadentrodelPresupuestodelaRepúblicaenlacual,seregistrendegastosextrapresupuestariosqueserealicen,porlotantonosepuedehablardeunporcentajederevisióndeesetipodeerogaciones"debidoaloquesemencionaenlapregunta33.Noobstante,debeseñalarsequesienelcursodelaauditoríaseidentificaqueseefectuarongastosextrapresupuestarios,losmismosserevisanenun100%ylosresultadosseincluyenenlaMemoriaAnual.

Alrespecto,enlaSegundaPartedelaMemoriaAnualdelaño2017(punto1.3.2Cumplimientodelprincipiodeuniversalidadeintegridad,página60),secomentólorelacionadoconlasinversionesefectuadasporelMinisteriodeHaciendaenelBancoCréditoAgrícoladelCartago,porunmontototalde¢100.000millonesyUS$50millones,lascuales,constituyerongastosextrapresupuestariosdeeseperiodo.



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:-ContraloríaGeneraldelaRepública.Documentos.MemoriaAnual.MemoriaAnual2017:https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/memoria-anual/2017/memoria-anual-2017.pdf

Comment:NoseincluyeunresumenejecutivoenlaMemoriaAnual2017,sepresentaunaintroducciónyalgunasdiscusionesgenerales,peronosellegaacalificarcomounresumenejecutivo.

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theannualAuditReport(s)includesoneormoreexecutivesummariessummarizingthereport’scontent.Comments:AmiparecerlodiscutidoenlasecciondeintroducciondelaseccionCAPÍTULOI.DICTAMENDELALIQUIDACIÓNDEINGRESOSYEGRESOSDELPRESUPUESTODELAREPÚBLICA,tieneelementosbasicosdeunresumenejecutivo.


ResearcherResponseDespuésdediscutirconelIBP,ydeacuerdoconlametodologíaylacoherenciaconotrospaíses,larespuestasemantienecomo‘B’

101.Doestheexecutivemakeavailabletothepublicareportonwhatstepsithastakentoaddressauditrecommendationsorfindingsthatindicateaneedforremedialaction?

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

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

Answer:d.No,theexecutivedoesnotreportonstepsithastakentoaddressauditfindings.

Source:ConsultaalaDirecciónGeneraldePresupuestoNacional,UnidaddeGestiónPresupuestaria,MinisteriodeHaciendadeCostaRica(abril,2019)

Comment:Enlaconsultadel2017,semencionabaque"laContraloríaGeneraldelaRepública(CGR)envíaacadaunadelasinstitucionesounidadeslasobservacionesyrecomendacionesconrespectoalaejecucióndelpresupuesto,luego,cadainstituciónlerespondecómovanaacatarlasrecomendaciones...esunacomunicaciónbilateralquenoserealizapúblicamente".Enlaconsulta2019,mencionanque"noseponeadisposiciónlasgestionesqueserealizanparadartrámitealosinformesqueemitanlaCGRolaAuditoríaInternadelMinisteriodeHacienda"



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:b.Yes,theSAIorlegislaturereportspubliclyonmostauditrecommendations.

Source:ContraloríaGeneraldelaRepúblicadeCostaRica.(2017).ReportesobreinformaciónútilrelacionadaconelseguimientodelasdisposicionesyrecomendacionesemitidasporlaContraloríaGeneraldelaRepública:https://cgrfiles.cgr.go.cr/publico/docsweb/documentos/publicaciones-cgr/seguimiento-disposiciones/2017/seguimiento-disposiciones-2017.pdf

Comment:Eldocumento"ReportesobreinformaciónútilrelacionadaconelseguimientodelasdisposicionesyrecomendacionesemitidasporlaContraloríaGeneraldelaRepública"presentalainformaciónsobrerecomendacionesdelaauditoríapresentadoporlaContraloríaGeneraldelaRepública.



103.IsthereanIndependentFiscalInstitution(IFI)thatconductsbudgetanalysesforthebudgetformulationand/orapprovalprocess?

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

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

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

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

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

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

Answer:d.No,thereisnoIFI.

Source:

Comment:SibienexisteelDepartamentodeAnálisisPresupuestarioquebrindaapoyoespecializadoalaAsambleaLegislativaenasuntosdelpresupuesto,asesoraenmateriapresupuestariaalaComisiónPermanenteEspecialparaelControldelosIngresosyelGastoPúblicos(artículo89delReglamentodelaAsambleaLegislativa)yseencargadela"vigilanciayfiscalizaciónpermanentedelaHaciendaPública",nocuentaconlaindependenciaquesebuscaenlaIFI,nipublicalosinformestradicionalmenteelaboradosporunaIFI.TampocolaContraloríaGeneraldelaRepública,puedeconsiderarsecomoIFIconformealoscriteriosdelaOBS.

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:

Comment:NohayevidenciadeunaIFIenCostaRica.



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:

Comment:NohayevidenciadeunaIFIenCostaRica.



106.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheIndependentFiscalInstitution(IFI)takepartandtestifyinhearingsofacommitteeofthelegislature?

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

Answer:d.Never,orthereisnoIFI.

Source:n/a

Comment:LosasesoresdelDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativaasistenalassesionesdelaComisióndeAsuntosHacendariosenlaquebrindaasesoríacontableconrespectoalpresupuestoydelaComisióndeGastoPúblicoenlaquebrindanasesoríasobrelaliquidacióndelpresupuesto.Sinembrago,comosemencionóenlapregunta103,elDepartamentodeAnálisisPresupuestarionotienelaindependenciaquesebuscaenlaIFI,nipublicalosinformestradicionalmenteelaboradosporunaIFI.



107.Doesthefulllegislatureand/oralegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal?

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

Anumberofcountriesconductapre-budgetdebateinthelegislaturearoundsixmonthsbeforethestartofthebudgetyear.Insomecases,theyadoptlawsthatguidetheupcomingbudget,forexampletheBudgetGuidelinesLawinBrazilandtheSpringFiscalPolicyBillinSweden.Apre-budgetdebatecanserve

twomainpurposes: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:d.No,neitherthefulllegislaturenoranylegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal.

Source:n/a

Comment:LaLegislaturanodebatelapolíticapresupuestariaantesdelapresentacióndelaPropuestadePresupuestodelEjecutivo.



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:ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ConstituciónPolíticadeCostaRica.TítuloXIII:LaHaciendaPública.CapítuloI:ElPresupuestodelaRepública.Artículo178:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871

Comment:Deacuerdoconelartículo178delaConstituciónPolíticadeCostaRica,elPoderLegislativorecibelaPropuestadeLeydelPresupuestodela


Repúblicael01desetiembre,esdecir,tresmesesantesdequeseapruebeycuatromesesantesdequeinicieelañopresupuestario.ConrespectoalaPropuestadePresupuestoparaelaño2019,laLegislaturarecibióelproyectoel31deagostodel2018(VerpreguntaEBP-1bdelaSección1deestaEncuesta).



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:-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ConstituciónPolíticadeCostaRica.TítuloXIII:LaHaciendaPública.CapítuloI:ElPresupuestodelaRepública.Artículo178:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ReglamentodelaAsambleaLegislativa.http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=46479

Comment:Elartículo178delaConstituciónPolíticadeCostaRica,establecequeelPresupuestodebeestaraprobadoamástardarel30denoviembredelañoanterioralañopresupuestario(unmesantesdequeinicieelañopresupuestario).Además,sefundamentaenlosartículos178y179delReglamentodelaAsambleaLegislativa.ElPresupuestode2019fueaprobadoporlalegislaturael27denoviembrede2018(VerEB-1b.).



110.DoesthelegislaturehavetheauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:

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

The“a”responseisappropriateonlyiftherearenorestrictionsontherightofthelegislaturetomodifytheExecutive’sBudgetProposal,includingitsrighttochangethesizeoftheproposeddeficitorsurplus.The“b”responsewouldbeappropriateif,forinstance,thelegislatureisrestrictedfromchangingthedeficitorsurplus,butitstillhasthepowertoincreaseordecreasefundingandrevenuelevels.Themorelimited“c”responsewouldapplyif,forinstance,the

legislaturecanonlyre-allocatespendingwithinthetotalssetintheExecutive’sBudgetProposalorcanonlydecreasefundinglevelsorincreaserevenues.Finally,response“d”wouldapplyifthelegislaturemaynotmakeanychanges(oronlysmalltechnicalchanges),orifamendmentsmustfirstbeapprovedbytheexecutive.Inthesecases,thelegislatureisessentiallyonlyabletoapproveorrejectthebudgetasawhole.Iftheansweris“b”or“c”,pleaseindicatethenatureoftheamendmentpowersavailabletotheParliamentandhowtheyarelimited.

Answer:b.Yes,thelegislaturehasauthorityinlawtoamendtheExecutive’sBudgetProposal,withsomelimitations.

Source:-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos.Artículo39:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ConstituciónPolíticadeCostaRica.TítuloXIII:LaHaciendaPública.CapítuloI:ElPresupuestodelaRepública.Artículo179:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871

Comment:Deacuerdoconelartículo39delaLeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,laAsambleaLegislativanopuedeaumentarlosgastospresupuestarios,salvocuandosefijenlasnuevasrentasoingresosnecesarios.

"ARTÍCULO39.-DelimitacióndefacultadesenmateriapresupuestariaLainiciativadelospresupuestoscorrespondealPoderEjecutivo.LaAsambleaLegislativanopodráaumentarlosgastospropuestosporelPoderEjecutivo,salvoquefijelasnuevasrentasolosingresosnecesariosalospresupuestadosquehayandecubrirlos,previoinformedelaContraloríaGeneraldelaRepúblicasobrelaefectividadfiscal."

Ademáselartículo179delaConstituciónPolíticadeCostaRica,establecequeelPoderLegislativosólopuedeaumentarlosgastoscuandoseseñalenlosnuevosingresosconquesecubrirán.



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:-AsambleaLegislativaRepúblicadeCostaRica.TrámitedelaLeyyControlPolítico.Actas:ComisiónpermanenteAsuntosHacendarios:http://www.asamblea.go.cr/glcp/SitePages/ConsultaActasComisiones.aspx(sesiónordinaria,17deoctubre2018)-Periódico"ElFinanciero":https://www.elfinancierocr.com/economia-y-politica/diputados-aprueban-en-primer-debate-presupuesto/WDXHHLUVBJC6XKVL7TLINIVXII/story/-Periódico"LaNación":https://www.nacion.com/el-pais/politica/aprobado-presupuesto-nacional-2019-con-rebajas-por/WQKMYTTWVJD7RMT2RDHHPDAOME/story/-Periódico“DiarioExtra":https://www.diarioextra.com/Noticia/detalle/376355/diputados-ratifican-presupuesto-del-2019-Periódico“ElPaís”:https://www.elpais.cr/2018/11/27/presupuesto-ordinario-de-la-republica-2019-queda-en-firme-tras-votacion-en-el-congreso/

Comment:

LasnoticiasdeperiódicosdeCostaRica,evidencianlasreduccionesendiferentespartidasaplicadasporlaComisióndeAsuntosHacendariosyaprobadasporelplenario.Además,seincluyeelactadel17deoctubre2018delaComisióndeAsuntosHacendarios,sobrelamocióndeldiputadoJonathanPrendaspararecortaren10.000millonesdecoloneselFondodeEspecialdeEducaciónSuperior.

EnlanotadelperiódicolaNación,menciona“elplandegastosseaprobóenelplenariotalcomollegóaeseórgano,conrebajasporcasi¢15.000millonesaplicadasalapropuestaeneltrámitedelaComisióndeAsuntosHacendariosdelCongreso”.Másadelante,ErwenMasís,jefedelaUnidadSocialCristiana,menciona“laAsambleayelplenariorespetaronloanalizado,lorecomendadoporlaComisióndeHacendarios,demaneraquenoseabrióelplenarioysemantuvieronlosrecortesaprobadosenesacomisión”,Enlanotadelperiódico“ElFinanciero”menciona“Loscongresistashicieronimportantesrecortesenmediodeunacrisisfiscalqueaoctubredeesteañoalcanzabael5%delProductoInternoBruto(PIB)”Enlanotadelperiódico“DiarioExtra”,mencionan“talcomoseinformó,loslegisladoresaplicaronrebajasendiferentespartidasporunmontode¢14.890millonesquesedestinaronalpagodeladeudapública,razónporlacualelmontooriginalnocambia”

Ensíntesis,losrecortesporcasi¢15.000seaplicaronenlaComisiónPermanentedeAsuntosHacendariosyfueronaprobadosporelplenariodadaslasrecomendacionesdelaComisión.Además,seagregaelactadelamocióndelJonathanPrendasparareducirpor10.000millonesdecoloneselFondoEspecialparalaEducaciónSuperior.



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:-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ReglamentodelaAsambleaLegislativa.Artículos66y178:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=46479-AsambleaLegislativadelaRepúblicadeCostaRica.Trámitedelaleyycontrolpolítico.DictamenAfirmativodeMinoríaExpedienteN°20965:http://www.asamblea.go.cr/glcp/doc_relevantes_de_actas/D.A.Minoría.%20Presupuesto.%20Exp.%2020.964.pdf-AsambleaLegislativadelaRepúblicadeCostaRica.Trámitedelaleyycontrolpolítico.DictamenAfirmativodeMayoríaExpedienteN°20965:http://www.asamblea.go.cr/glcp/doc_relevantes_de_actas/D.A.Mayor%C3%ADa.%20Presupuesto.%20Exp.%2020.964.pdf-Periódico"LaNación":https://www.nacion.com/el-pais/politica/aprobado-presupuesto-nacional-2019-con-rebajas-por/WQKMYTTWVJD7RMT2RDHHPDAOME/story/

Comment:SegúnelArtículo66,incisoc)delReglamentodelaAsambleaLegislativa,laComisióndeAsuntosHacendariosseencargadeanalizarlospresupuestosnacionalesylosasuntosdeHacienda.DeacuerdoalanotadelperiódicoLaNación,el"trámiteenComisióndeHacendariosdelCongresosignificóquelosdiputadosquitaranvariaspartidasalasuniversidades,elPoderJudicial,aMigraciónyotrasinstituciones,paradestinar

esosfondosalpagodedeuda",loqueevidenciaelrolquetienedichaComisiónenelanálisisdelpresupuesto.Además,enelartículo178,seestablecequedeberánrendirundictamenamástardarel25deoctubre.Enestaocasión,laComisiónrecomendóacogerlosdictámenesafirmativosdeminoríaymayoría,dadosel18y25deoctubrerespectivamente.Loanterior,evidenciaquelaComisióntuvoalmenosunmesparaexaminarlaPropuestadePresupuestodelEjecutivo,elcualfueaprobadoel27denoviembredel2018.



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

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

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

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

Forpurposesofrespondingtothisquestion,usethosesectoralcommitteesthatarebestperforming–thatis,theonesthatexaminethebudgetthelongestandthatpublishreports.

Answer:d.No,sectorcommitteesdidnotexaminetheExecutive’sBudgetProposal.

Source:-ConsultaalDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativa(febrero,2019).

Comment:Lascomisionesdediferentessectores,noexaminanlaPropuestadelPresupuesto.LaúnicaComisiónqueloexaminaesladeAsuntosHacendarios.



114.Inthepast12months,didacommitteeofthelegislatureexaminein-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod?

GUIDELINES:Question114isaboutlegislativeoversightofbudgetexecution.Itassesseswhetherandhowoftenacommitteeexaminedtheimplementationofthebudgetduringthebudgetexecutionperiod(i.e.,financialyear)forwhichitwasapproved,andwhetherthisresultedinanofficialreportwithfindingsandrecommendations.Thisquestiondoesnotapplytotheexpostreviewofimplementationfollowingtheendofthebudgetyearaspartoftheauditstage,which

isassessedseparately.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:d.No,acommitteedidnotexaminein-yearimplementation.

Source:-ConsultaalDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativa(febrero,2019)

Comment:LascomisionesdelaLegislaturanoexaminanlaimplementacióndelpresupuesto.ElúnicointentoporexaminarlaimplementaciónyejecuciónsucedecuandolaComisióndeAsuntosHaciendarios,duranteelprocesodeunanuevaaprobaciónpresupuestaria,consultaalosdiferentesministeriossobreelusodelosrecursosdelañoanterior.



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,andit

doessoinpractice.

Source:ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos.TítuloV:Subsistemadepresupuesto.CapítuloII.SecciónII:EjecucióndelPresupuestodelaRepública.Artículo45:Presupuestosextraordinariosymodificaciones:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258

Comment:EnmateriadePresupuestosextraordinariosymodificaciones,elArtículo45delaLeydeAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,estableceque:"Podrándictarsepresupuestosextraordinariosymodificacionesdelpresupuestonacional,segúnlassiguientesconsideraciones:a)QuedanreservadosalaAsambleaLegislativa:losqueafectenelmontototaldelpresupuesto,losqueconllevenunaumentodelosgastoscorrientesendetrimentodelosgastosdecapital,lastransferenciasentreprogramaspresupuestarios,losqueafectenelmontototaldeendeudamiento,lastransferenciasentreserviciosnopersonalesyserviciospersonales.b)QuedanreservadasalPoderEjecutivotodaslasmodificacionesnoindicadasenelincisoanterior,deacuerdoconlareglamentaciónquesedicteparatalefecto".

Eneldocumento"ExposicióndeMotivos!,página31,seencuentraunejemplodetransferenciasentreprogramaspresupuestariosporpartedeldelMinisteriosdeObrasPúblicasyTrasportes(MOPT)yelMinisteriodeJusticiayPaz(MJP).EnelcasodelMOPT,"trasladamontosdeotraspartidasparaCONAVI,conelfindefinanciarobrasdelacarreteraSanJosé-SanRamónporuntotalde¢3.016,1millones".ElMJP,porsuparte,"reasignó¢3.200,0millonesdecoloneshaciaelPatronatodeConstrucciones,InstalacionesyAdquisicionesdeBienesparaconstruirunacocinaenelCentrodeAtenciónIntegral“JorgeArturoMonteroCastro”yparaedificartresmódulosparalapoblaciónfemeninadeLimón–Pococí,PérezZeledónyPuntarenas".Estasreasignacioneslasproponeelejecutivoydebenseraprobadasporellegislativo.



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:ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos.TítuloV:Subsistemadepresupuesto.CapítuloII.SecciónII:EjecucióndelPresupuestodelaRepública.Artículo45:Presupuestosextraordinariosymodificaciones:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258

Nohayingresosexcedentesenel2018,pueselgobiernoenfrentóproblemasenlasfinanzaspúblicas.Sinembargo,laAsambleaeslaencargadadeaprobarlaasignacióndeingresosexcedentes(Verhttps://www.elpais.cr/2018/09/10/segundo-presupuesto-extraordinario-llega-al-legislativo/)

Comment:EnelArtículo45delaLeydeAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,sobreestableceque"Podrándictarse

presupuestosextraordinariosymodificacionesdelpresupuestonacionalsegúnlassiguientesconsideraciones:a)QuedanreservadosalaAsambleaLegislativa:i)Losqueafectenelmontototaldelpresupuesto.ii)Losqueconllevenunaumentodelosgastoscorrientesendetrimentodelosgastosdecapital.iii)Lastransferenciasentreprogramaspresupuestarios.iv)Losqueafectenelmontototaldeendeudamiento.v)Lastransferenciasentreserviciosnopersonalesyserviciospersonales.b)QuedanreservadasalPoderEjecutivotodaslasmodificacionesnoindicadasenelincisoanterior,deacuerdoconlareglamentaciónquesedicteparatalefecto.



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:a.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoreducingspendingbelowtheenactedlevelsinresponsetorevenueshortfallsorotherreasons,anditdoessoinpractice.

Source:-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeydelaAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos.TítuloV:Subsistemadepresupuesto.CapítuloII.SecciónII:EjecucióndelPresupuestodelaRepública.Artículo45:Presupuestosextraordinariosymodificaciones:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=47258-Periódico"crhoy"(25deseptimebre,2018):https://www.crhoy.com/economia/gobierno-logra-reduccion-en-gasto-por-76-000-millones/

Comment:SegúnlodispuestoenelArtículo45delaLeydeAdministraciónFinancieradelaRepúblicayPresupuestosPúblicos,elMinisteriodeHaciendanecesitalaaprobacióndelalegislaturaantesdereducirelgastopordebajodelosnivelesdelPresupuestoAprobadoenrespuestaalareducciónenlosingresos,locualserealizapormediodelospresupuestosextraordinarios.Segúnlanotadelperiódico"crhoy",elejecutivo"presentóunarebajade32milmillonesdecolonesenelsegundopresupuestoextraordinario,elcualyacontieneunarebajainicialde19milmillonesdecolones.Estemontosesumaalahorrode25milmillonesaplicadoenelprimerpresupuestoextraordinarioquefueaprobadoporloslegisladores".



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:-AsambleaLegislativadeCostaRica.TrámitedelaLeyyControlPolítico.Actas:ActasdelasComisiones.ComisiónPermanenteEspecialdeGastoPúblico.Sesiónextraordinariadel18dejunio2018:http://www.asamblea.go.cr/glcp/SitePages/ConsultaActasComisiones.aspx-ContraloríaGeneraldelaRepúblicaCostaRica.SaladePrensaCGR.Servicios:https://www.cgr.go.cr/04-servicios/sala-prensa/boletines-prensa-2018.html

Comment:Segúnelartículo184delaConstituciónPolíticadeCostaRica,inciso3,laContraloríaGeneraldelaRepública,debeenviaranualmentealaAsambleaLegislativa,ensuprimerasesiónordinaria,unamemoriadelmovimientocorrespondientealañoeconómicoanterior,condetallesdelaslaboresdelContraloryexposicióndelasopinionesysugestionesqueésteconsiderenecesariasparaelmejormanejodelosfondospúblicos.LaControlaríaGeneraldelaRepública,el3demayo,expusoenconferenciadeprensalosprincipalesresultadosdelaMemoriaAnual2017(Verhttps://cgrfiles.cgr.go.cr/publico/docsweb/documentos/sala-prensa/boletines/2018/comunicado-memoria-enpsp.pdf).Sinembargo,fuepresentadaalaComisiónPermanenteEspecialdeGastoPúblicoseldía07deJuniode2018,peronosepublicóuninformeconhallazgosyrecomendaciones(veractadel18dejunio2018delaComisiónPermanenteEspecialdeGastoPúblico)



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:ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ConstituciónPolíticadeCostaRica.TítuloXIII:HaciendaPública.CapítuloII:LaContraloríaGeneraldelaRepública.Artículos121y183:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871

Comment:ElArtículo121,inciso12yelArtículo183leconfierenalaAsambleaLegislativaladesignacióndelContralorySubcontralorGeneralyypuedenserremovidosporella,mediantevotaciónnomenordelasdosterceraspartesdeltotaldesusmiembros.

"ARTICULO121-AdemásdelasotrasatribucionesqueleconfiereestaConstitución,correspondeexclusivamentealaAsambleaLegislativa:(...)12)NombraralContralorySubcontralorGeneralesdelaRepública;"

"ARTÍCULO183.-LaContraloríaGeneraldelaRepúblicaesunainstituciónauxiliardelaAsambleaLegislativaenlavigilanciadelaHaciendaPública;perotieneabsolutaindependenciafuncionalyadministrativaeneldesempeñodesuslabores.

LaContraloríaestáacargodeunContraloryunSubcontralor.AmbosfuncionariosseránnombradosporlaAsambleaLegislativa,dosañosdespuésdehaberseiniciadoelperíodopresidencial,parauntérminodeochoaños;puedenserreelectosindefinidamente,ygozarándelasinmunidadesyprerrogativasdelosmiembrosdelosSupremosPoderes.

ElContralorySubcontralorrespondenantelaAsambleaporelcumplimientodesusfuncionesypuedenserremovidosporella,mediantevotaciónnomenordelasdosterceraspartesdeltotaldesusmiembros,sienelexpedientecreadoalefectoselescomprobareineptitudoprocederesincorrectos."



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:ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ConstituciónPolíticadeCostaRica.TítuloXIII:HaciendaPública.CapítuloII:LaContraloríaGeneraldelaRepública.Artículo183:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871

Comment:EnelArtículo183semenciona:(...)ElContralorySubcontralorrespondenantelaAsambleaporelcumplimientodesusfuncionesypuedenserremovidosporella,mediantevotaciónnomenordelasdosdeltotaldesusmiembros,sienelexpedientecreadoalefectoselescomprobareineptitudoprocederesincorrectos"



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

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:b.ThebudgetoftheSAIisdeterminedbytheexecutive,andthefundinglevelisbroadlyconsistentwiththeresourcestheSAIneedstofulfillitsmandate.

Source:SistemaCostarricensedeInformaciónJurídica.LeyOrgánicadelaContraloríaGeneraldelaRepública.Artículo50.Recuperadode:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param2=NRTC&nValor1=1&nValor2=21629&strTipM=TC

Comment:ElArtículo50sobreelPresupuestoAnual,SecciónII,menciona:"ElEstado,pormediodelPresupuestoNacional,asignarálosrecursosnecesariosparaelfinanciamientodelpresupuestoanualdelaContraloríaGeneraldelaRepública"



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.

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

Source:-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.LeyOrgánicadelaContraloríaGeneraldelaRepública.Artículo21:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param2=NRTC&nValor1=1&nValor2=21629&strTipM=TC-PresentaciónOLACEF:http://www.olacefs.com/olacefs-presenta-resultados-de-la-auditoria-coordinada-sobre-ods-en-evento-de-las-naciones-unidas/-RevistadelaOrganizaciónLatinoamericanaydelCaribedeEntidadesFiscalizadorasSuperiores(julio2018):http://www.olacefs.com/wp-content/uploads/2018/08/Revista_OLACEFS_N_23-Primer_Semestre_2018.pdf

Comment:Sobrelapotestadderealizarauditorias,elArtículo21delaLeyOrgánicadelaContraloríaGeneraldelaRepública,menciona:"LaContraloríaGeneraldelaRepúblicapodrárealizarauditoríasfinancieras,operativasydecarácterespecialenlossujetospasivos.Dentrodelámbitodesucompetencia,laContraloríaGeneraldelaRepúblicapodráacordarconlasentidadesfiscalizadorassuperioresdeotrospaíses,larealizacióndeauditoríasindividualesoconjuntas,enunooenvariosdeellos,conlassalvedadesqueimpongacadalegislación".Porejemplo,laContraloríaenconjuntoconOLACEF,harealizadoauditoriascomolade"cooperativasobrelosprogramasparalareduccióndelapobreza"(Verhttp://www.olacefs.com/wp-content/uploads/2018/08/Revista_OLACEFS_N_23-Primer_Semestre_2018.pdf,página7)olaauditoríacoordinadasobrelosODS(verhttp://www.olacefs.com/olacefs-presenta-resultados-de-la-auditoria-coordinada-sobre-ods-en-evento-de-las-naciones-unidas/),peroparaparticiparenunaauditoriadeparesquedasujetaaladecisiónylegislacióndecadapaís,loquerepresentaunalimitaciónasuaccionar.



123.AretheauditprocessesoftheSupremeAuditInstitution(SAI)reviewedbyanindependentagency?

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

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

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

Answer:b.Yes,anindependentagencyconductsandpublishesareviewoftheauditprocessesoftheSAIatleastonceinthepastfiveyears,butnotannually.

Source:ConsultaalÁreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública(marzo,2019).

Comment:LaContraloríaGeneraldelaRepúblicadeCostaRica,cuentaconunaltogradodealineamientoconlanormativadelaOrganizaciónInternacionaldeEntidadesFiscalizadorasSuperiores(INTOSAI)enlaquesegúnelacuerdoconlaISSAI5600seestableceunarevisióndeparesconelfindequelaEntidaddeFiscalizaciónSuperiortengasusprocesosalineadosalanormativadelaINTOSAIyquelagestiónserealicedeacuerdoconesanormativa.

CostaRica,hamantenidounaparticipaciónactivaenlaOCELAFS,quehaacomapañadoalpaísenlarealizacióndeauditoríassobretemasespecíficos,porejemplolaimplementacióndeauditoríascooperativassobreprogramasdereduccióndepobreza(Verhttp://www.olacefs.com/wp-content/uploads/2018/08/Revista_OLACEFS_N_23-Primer_Semestre_2018.pdf)olaauditoríasobreelcumplimientodelosObjetivosdeDesarrolloSostenible(Verhttp://www.olacefs.com/olacefs-presenta-resultados-de-la-auditoria-coordinada-sobre-ods-en-evento-de-las-naciones-unidas/).

Sinembargo,deacuerdoconlaconsultarealizadaenmarzo2019alÁreadeFiscalizacióndelSistemadeAdministracióndelaControlaríaGeneraldelaRepública,nohayevidenciadequeunaagenciaindependientereviselasauditorías,porloqueestarespuestacambiarespectoaladel2017(cuandofueB),debidoaqueenesemomentoseidentificóuninformedeOLACEFSpublicadoenel2014sobrelosprocesosdelaContraloría.Enestesentido,enlaOBS2019noseidentificaundocumentosimilarreciente,ynopodríautilizarseelmismodocumento(aunqueseade5añosatrás),yaquenosepuedecalificaralpaísenbasealamismainformación.

LaCGRtienesupropiosistemadeauditoriainternaqueactualmenteesdirigidaporJorgeSuárezEsquivel,AuditorInterno,pormediodel

DepartamentodeDivisióndeFiscalizaciónOperativa(Verhttps://www.cgr.go.cr/01-cgr-transp/organigrama/auditoria-interna.html).Además,laCGRhadictadonormasylineamientosparaquelosorganismosdelEstadopuedanrealizarelcontrolinternodesusacciones(Verhttps://cgrfiles.cgr.go.cr/publico/docsweb/documentos/auditoria/auditoria-interna/lineamientos-auditoria-interna-10-2018.pdf).

PeerReviewerOpinion:AgreeComments:Paracasosespecificossehautilizadoauditoresexternosparaverificarcifrascontables(porejemplo,enlainvestigaciondeInfocoopseutilizoaKPMG)


IBPCommentSemodificalarespuestadeCaB,porconsiderarelinformede2014.

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:-ConsultaalÁreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública(marzo,2019).-AsambleaLegislativaRepúblicadeCostaRica.TrámitedelaLeyyControlPolítico.Actas:ComisiónPermanenteEspecialdeGastoPúblico.Sesiones19,21,21,24,26y27:http://www.asamblea.go.cr/glcp/SitePages/ConsultaActasComisiones.aspx

Comment:DeacuerdoalaconsultaalÁreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública,"laContraloravamásdecincovecesalañoacompareceralasComisionesLegislativas".Además,seevidencialaparticipacióndelosmiembrosdelaControlaríacomoasesoresenlaComisiónPermanenteEspecialdeGastoPúblico,porejemploparalasesión19(23deagosto2018),sesión20(23deagosto2018),sesión21(27deagosto2018),lasesión24(20deseptiembre2018),lasesión26(27deseptiembre2018)ylasesión27(11deoctubre2018).



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.

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:ConsultaalaUnidaddeGestiónPresupuestariadelaDirecciónGeneraldelPresupuestoNacional,MinisteriodeHacienda(febrero2019)

Comment:Noexistenmecanismosdeparticipaciónciudadanaenlaformulacióndelpresupuesto.DeacuerdoconlaconsultahechaalaUnidaddeGestiónPresupuestaria:"Eltemadeparticipaciónciudadanaescomplicado,yaquemásdel96%delpresupuestoesrígido,esdecir,quelosgastosquedebecubrirestándefinidosporleyesolamismaConstitución,loquesolodaunmargendeaccióndeaproximadamente4%paraqueelgobiernodestinerecursosaprogramasoproyectosespecíficos".



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.


Comment:Noexistenmecanismosdeparticipaciónciudadanaenlaformulacióndelpresupuesto.



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.



Comment:Noexistenmecanismosdeparticipaciónciudadanaenlaformulacióndelpresupuesto.



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.


Source:ConsultaalaUnidaddeGestiónPresupuestariadelaDirecciónGeneraldelPresupuestoNacional,MinisteriodeHaciendadeCostaRica(febrero2019).


Comment:Deacuerdoconlaconsulta,"enlapáginawebdelMinisteriodeHacienda,sepublicalaleyaprobadaparaelañocorrespondiente,asícomoinformaciónsobrelasmodificacionesqueselerealizanmensualmenteysobrelaejecucióndelmismoportítulopresupuestarioyclasificacióneconómica.Asimismo,enlapáginawebseencuentranloscorreosdelosfuncionariosacargodecadaunodelostemasindicadosasícomoelcorreooficialdelaDGPN,conelfindequesilaciudadaníatieneconsultaslaspuedarealizarporestemedioyatenderlasoportunamente".Sinembargo,elmecanismoseorientaaresponderconsultasperoestonotieneefectosobrelaimplementacióndelpresupuesto.



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:ConsultaalaUnidaddeGestiónPresupuestariadelaDirecciónGeneraldelPresupuestoNacional,MinisteriodeHacienda(febrero2019).

Comment:Elúnicomecanismoesvíaconsultasyconelaccesoalainformacióndeloscambiosduranteelaño,peronohayunintercambiodirectodeideasentreelejecutivoylaciudadanía.



130.Duringtheimplementationoftheannualbudget,whichofthefollowingtopicsdoestheexecutive’sengagementwithcitizenscover?


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

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

promotepublicparticipationduringtheimplementationoftheannualbudget.

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


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.


Source:ConsultaalaUnidaddeGestiónPresupuestariadelaDirecciónGeneraldelPresupuestoNacional,MinisteriodeHacienda(febrero2019).

Comment:Elejecutivonointeraccionadirectamenteconelpúblicoenlaetapadeformulaciónnienlaetapadeejecución.Solodaaccesoalainformaciónmesamesdelaevolucióndelospresupuesto.



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,andclearstartandend

datesfortheoverallengagement.

Answer“d”appliesiftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationorformulationstage.


Source:

Comment:Elejecutivonointeraccionadirectamenteconelpúblicoenelprocesopresupuestario,solobrindainformaciónmesamesdelaevolucióndelospresupuesto.



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:ConsultaalaUnidaddeGestiónPresupuestariadelaDirecciónGeneraldelPresupuestoNacional,MinisteriodeHacienda(febrero,2019)

Comment:Elejecutivonointeraccionadirectamenteconelpúblicoenlaetapadeformulaciónnienlaetapadeejecución.Solodaaccesoalainformaciónmesamesdelaevolucióndelospresupuesto.

PeerReviewer

Opinion:Agree


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.



Comment:Noexisteunaparticipaciónactivaentreelejecutivoylaciudadaníaduranteelprocesodeformulación.



134.AreparticipationmechanismsincorporatedintothetimetableforformulatingtheExecutive’sBudgetProposal?

GUIDELINES:ThisquestionreflectstheGIFTprincipleson“Sustainability,”“Timeliness”and“Complementarity”andaddresseswhethertheexecutiveisabletolinkparticipationmechanismstotheadministrativeprocessesthatareusedtocreatetheannualbudget.

Pleasenotethat“timetable”referstoadocumentsettingdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnational

government,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation.ThisdocumentissometimesreferredtoasthebudgetcalendarandisthesamedocumentreferencedinQuestion53.

Answer“a”appliesifthenationalexecutiveestablishesaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudget.Foranswerchoice“a”,thetimetablemustbeavailabletothepublicpriortothebudgetpreparationprocessbeginning.

Answer“b”appliesiftheexecutivedoesnotestablishaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudgetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationorimplementationstage.



Comment:Conformealaconsulta"Actualmentenohayparticipaciónactivaentreelejecutivoylaciudadanía.PartedelaestrategiaquesequiereimplementarenlaDGPN,esladepresentarlosdiversosdocumentospresupuestariosqueseelaboranantegruposdeinterésdelasociedad,conelfindequevayanconociendoelprocesopresupuestarioenCostaRicayesténmejorinformados,perodemomentonosehaimplementado".



135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?

GUIDELINESWhilequestions125–135focusonlyonparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencycurrentlyusetoallowthepublictoparticipateinthenationalbudgetprocess,thisquestionasksaboutparticipationmechanismsusedbylineministriestoallowthepublictoparticipateinnationalbudgetprocesses.Thus,participationmechanismsusedbytheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencyshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbyalineministryorifmultiplelineministriesuseparticipationmechanisms,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationand/orimplementationoftheannualbudget.

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

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

Toanswer“a,”alineministrymustuseopenparticipationmechanismsthatinvolvethepublicintheformulationorimplementationoftheannualbudget.ThismeansthatapublicprocessisinplacewherebyCSOsand/orindividualmembersofthepublicandgovernmentofficialsinteract,andhavetheopportunitytoexpresstheiropinionstoeachotherinwhatcanbeconsideredapublicdialoguebetweenthem(i.e.,in-personandonlinediscussionforums).Additionally,themechanismshouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficial.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputintheformulationorimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichalineministryseeksoutinputsfromcitizens.Examplesincludesurveys,focusgroups,reportcards,publishedpolicyconsultationexercises,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesifalineministryhasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or


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

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


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


Source:-ConsultaalaUnidaddeGestióndePresupuestodelaDirecciónGeneraldelPresupuestoNacional,MinisteriodeHacienda(Marzo,2019).-MinisteriodeComercioExteriordeCostaRica.Transparencia:http://www.comex.go.cr/transparencia/planes-institucionales/

Comment:DeacuerdoaunaconsultarealizadaporlaUnidaddeGestióndePresupuestodelaDirecciónGeneraldelPresupuestoNacionaldelMinisteriodeHaciendaadiferentesministeriosenmarzo2019,sedeterminaquenohaymecanismosdeparticipaciónenlaformulaciónoimplementacióndelpresupuestoporpartedelosministerios,puessibientienenespaciosparaquelaciudadaníahagaconsultasocomentariosqueconsiderenpertinentes,comoporejemploeldelMinisteriodeComercioExterior(Verenlace:http://www.comex.go.cr/transparencia/planes-institucionales/),noesunespacioexclusivoyfluidoparaintercambiaropinionessobreelpresupuesto.

Algunosejemplosdemecanismosdeparticipaciónson:"reunionespúblicaseintercambiosdeliberativosenlínea,encuestas,gruposdediscusión,tarjetasdeinforme,ejerciciosdeconsultasobrepolíticaspublicadasyplataformasenlíneaquelosfuncionariosdelgobiernoadministranenformaactivaparasolicitaraportes".LaspáginasparaenviarcomentariosohacerconsultasnoseconsideranmecanismosdeparticipaciónparaefectosdelaOBS.



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:-ConsultaalDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativa(2019)-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ReglamentodelaAsambleaLegislativa.Artículo61yArtículo56:http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=46479-ProcuradoríaGeneraldelaRepública.SistemaCostarricensedeInformaciónJurídica.ConstituciónPolíticadeCostaRica.Artículo117:http://www.pgrweb.go.cr/scij/busqueda/normativa/normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=871

Comment:1.Serealizanaudienciaspúblicas,enlascualessediscutenlasiniciativasdeleyyotrosasuntosdecontrolpolítico:elpúblicopuedepresenciarlasaudienciasperonopuedendialogarconlosimplicadosnibrindaraportes(Art.61delReglamentodelaAsambleaLegislativayArtículo117delaConstituciónPolíticadeCostaRica).Encasodedesorden,elPresidentedelaComisiónpuedeordenarelretirodelpúblico(Artículo56delReglamentodelaAsambleaLegislativa).2.Lalegislaturainvitasoloaalgunosindividuosogruposparaquebrindenaportes:nohayparticipaciónciudadanaenformulacióndelPresupuesto,soloelMinisteriodeHacienda,ContraloríaGeneraldelaRepública,MinisteriodePlanificaciónNacionalyJerarcasinstitucionales(encargadosdelasinstitucionespúblicas)puedenatestiguarenlasaudienciasconelfindecuestionarlessobrelaejecucióndelpresupuestopúblicodelpresupuestoanterior(Artículo56delReglamentodelaAsambleaLegislativayConsultaalDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativa2019).3.Nohayotrosmecanismosatravésdeloscualesserecibancontribucionespúblicas(ConsultaalDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativa,2019).



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:ConsultaalDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativa2019.

Comment:Losciudadanospuedenasistiralassesionesdelplenariodondesediscuteelpresupuesto,peronopuedenbrindaraportessobreningúntemadelpresupuesto(Verpregunta136).



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:ConsultaalDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativa(2019)

Comment:Elpúbliconopuedebrindaraportesenningúntemadelpresupuesto(Verpregunta136)



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:ConsultaalDepartamentodeAnálisisPresupuestariodelaAsambleaLegislativa.(febrero2019).

Comment:Noexistenmecanismosdeparticipaciónparaquelosciudadanospuedanbrindaraportesdurantelasdeliberacionespúblicassobreelinformedeauditoría.



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:-ConsultaalÁreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública(marzo,2019).

Comment:Aunqueexistepocomargendeacciónparaquelaspersonaspuedanparticiparporlamismarigidezdelpresupuesto,laCGRrecopilainformacióndeacuerdoconlastemáticasfuncionalesquesevayanabordando,conloscualessevaloranriesgosquesirvendeinsumoparalasauditorias.Algunosdelosmecanismosformalesysistemáticosqueexistenson:1.Encuestasciudadanas(verresultadosdelaencuesta:https://cgrfiles.cgr.go.cr/publico/docsweb/enpsp-2018/index.html).LaEncuestaNacionaldePercepcióndelosServiciosPúblicos,buscaesconocerlaevolucióndelaprestacióndeserviciosylosresultadosalcanzadosenlosúltimosaños.Lainformaciónobtenida,secontrastaconloscambiosenlosnivelesdegastopúblicoencadaunodelosserviciosanalizados,conelfindeencontrarelgradodeconcordanciaentreresultadosypoderestablecerlosretosdelpaísenestamateria.Estainformación“permitedarunmejorpanoramaacercadelacalidaddelgastopúblicoempleadoensuproducciónyporende,unaconclusiónacercadelestadoenlaeficienciadelosserviciospúblicosyunaclaraorientaciónsobrelosretosfuturosparasumejora”(MemoriaAnualdelaContraloríaGeneraldelaRepública,página.8).2.Denuncias(Versitiodedenuncia:https://cgrw01.cgr.go.cr/apex/f?p=233:11:::NO:11::)

Además,deacuerdoconlaconsultarealizadaalÁreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública,serecibensolicitudesdeestudiosporpartedelosseñoresdiputados,loscualessevanincorporandoenlaprogramaciónanualyposteriormenteselesinformasobrelosresultados.OtrostemasquesurjanenelcaminotambiénseincorporanenunalistaysevaloraconbaseenriesgosylosrecursosdisponiblessuincorporaciónenelPlanAnualOperativo.



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.

Answer:c.Yes,theSAIprovidesawrittenrecordwhichincludeseitherthelistoftheinputsreceivedorareportorsummaryonhowtheywereused.

Source:ConsultaalÁreadeFiscalizacióndelSistemadeAdministraciónFinancieradelaContraloríaGeneraldelaRepública(marzo,2019)

Comment:Sibien,hayunapersonaqueadministralalistadeconsultas,estasnosehacenpúblicas.



IBPCommentParaasegurarconsistenciaconotrospaíses,semodificalaresuestadeDaCdadoqueeldenunciantepuededarseguimientoasudenunciayconocerquéseharesueltosobreella,aunqueestainformaciónnosepubliquedemanerageneral.

142.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations(asrespondents,witnesses,etc.)?

GUIDELINES:Thisquestionmirrorsquestion140,butinsteadofcoveringpublicassistanceinformulatingtheSAI’sauditprogram,itfocusesonwhethertheSupremeAuditInstitutionhasestablishedmechanismsthroughwhichthepubliccanparticipateinauditinvestigations.Inadditiontoseekingpublicinputtodetermineitsauditagenda,theSAImaywishtoprovideformalopportunitiesforthepublicandcivilsocietyorganizationstoparticipateintheactualauditinvestigations,aswitnessesorrespondents.


Source:ContraloríaGeneraldelaRepública.EncuestasNacionales.Documentos.EncuestaNacionaldelosServiciosPúblicos:https://www.cgr.go.cr/03-documentos/publicaciones/encuestas-nac.html

Comment:Lasdiferentesencuestas,comoladefebrerodel2018sobrelaPercepcióndelosServiciosPúblicossirvendeinsumoparalasauditoriasoinvestigacionesdelaControlaríaGeneraldelaRepública,peronohayunaparticipacióndirectadelosciudadanos.

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,SAImaintainsformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations.Comments:LaCGRmantieneunalineadedenunciasqueescomunicadaensusitioweb.https://www.cgr.go.cr/02-consultas/pf/denuncia-electronica.html


IBPCommentParaasegurarconsistenciacomolaformadeevaluarotropaíses,elmecanismodedenunciaseconsiderasolamenteparalapregunta140,querefiereamecanismosparaqueelpublicopuedasugerirauditoríasoinvestigaciones.Enconsecuencia,seconfirmalarepuestaB.

Questionnaire - Costa Rica - International Budget Partnership

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