bosnia and herzegovina - international budget partnership...open budget survey 2015 bosnia and...

Open Budget Survey 2015

Bosnia and Herzegovina

Section 1. Public Availability of Budget Docs. “Section One: The Availability ofBudget Documents” contains a series of four tables that allow the researcher toexamine and map the public availability and dissemination of its country’s keybudget documents (i.e., Pre-Budget Statement, Executive’s Budget Proposal (EBP)and Supporting EBP Documents, Citizens Budget, Enacted Budget, In-YearReports, Mid-Year Review, Year-End Report, and Audit Report), as well as anynational laws regulating budget processes and financial management. Once filledin, these tables will serve as a foundation for the completion of the rest of thequestionnaire, as researchers will reference the specific documents cited in thetables to answer the questions contained in Sections 2-5 of the questionnaire.

Table 1. Key Budget Documents


BUDGET DOCUMENT Full TitleFiscal Year the Budget Document Refers to

Date of Publication

Pre-Budget Statement

1. "Budget frameworkDocument of the BiHInstitutions for 2014-2016" - ("Dokumentokvirnog Budžetainstitucija BiH za periodod 2014 do 2016")

2014 (through) 2016 October 23, 2013

javascript:void(0)javascript:void(0)

Executive's Budget Proposal (EBP)

2. "Draft Law on Budgetof BiH Institutions andInternationalObligations of BiH for2014." - ("Prijedlogzakona o Budžetuinstitucija BiH imeđunarodnih obavezaBiH za 2014.")

2014. December 16, 2013

Supporting EBP Document

3. "Explanation of theContent of the BudgetProposal for BiHInstitutions andInternationalObligations of BiH for2014." - ("Obrazloženjesadržaja prijedlogaBudžeta institucija BiH imeđunarodnih obavezaBiH za 2014.")

2014. December 16, 2013


4. "Addition toexplanation of theContent of the BudgetProposal for BiHInstitutions andInternationalObligations of BiH for2014." - ("Dodatakobrazloženju sadržajaprijedloga Budžetainstitucija BiH imeđunarodnih obavezaBiH za 2014.")

2014. December 16, 2013


5. "Detailed projectionof the BiH ExternalDebt Servicing for2014." - ("Detaljnaprojekcija servisiranjavanjskog duga BiH u2014.g.")

2014 December 16, 2013

Enacted Budget

6. "Law on Budget ofBiH Institutions andInternationalobligations of BiH for2014." - ("Zakon o

2014. December 31, 2013

Budžetu institucija BiH imeđunarodnih obavezaBiH za 2014. godinu)

Citizens Budget (for EBP or Enacted Budget)

Not produced Not produced Not produced

In-Year Report

7. "Report on Budgetexecution of BiHInstitutions andInternationalObligations of BiH for�rst quarter of 2014." -("Izvještaj o izvršenjuBudžeta institucija BiH imeđunarodnih obavezaBiH za period I-III 2014.godine")

2014. June 10, 2014

Additional in-year report


Additional in-year report


Mid-Year Review Not produced Not produced Not produced

Year-End Report

8. "Report on executionof the 2012 Budget ofBiH Institutions andInternationalObligations of BiH" -("Izvještaj o izvršenjuBudžeta institucija BiH imeđunarodnih obavezaBiH za 2012. godinu")

2012. May 21, 2013

Audit Report

9. "Audit Report on the2012 Budget ExecutionReport for BiHInstitutions" - ("Izvještajo reviziji izvještaja oizvršenju budžetainstitucija BiH za 2012.godinu")

2012. September 30, 2013

Sources: 1. "Budget framework Document of the BiH Institutions for 2014-2016" - This document is available on the officialwebsite of the BiH Ministry of Finance and Treasury:http://www.mft.gov.ba/bos/images/stories/budzet/2013/DOB_2014_2016.pdf 2. "Draft Law on Budget of BiH Institutionsand International Obligations of BiH for 2014." - This document is available on the official website of the BiH Parliament:

http://www.mft.gov.ba/bos/images/stories/budzet/2013/DOB_2014_2016.pdf

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) 3. "Explanation of the Content of the BudgetProposal for BiH Institutions and International Obligations of BiH for 2014." This document is available on the officialwebsite of the BiH Parliament: https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Page 101. 4."Addition to explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiH for2014." - This document is available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) 5. "Detailed projection of the BiHExternal Debt Servicing for 2014." - This document is available on the official request from the BiH Ministry of Finance andTreasury. 6. "Law on Budget of BiH Institutions and International obligations of BiH for 2014." - This document is availableon the official website of the BiH Parliament: https://www.parlament.ba/sadrzaj/zakonodavstvo/usvojeni/default.aspx?id=44604&langTag=bs-BA&pril=b 7. "Report on Budget execution of BiH Institutions and International Obligations of BiH forfirst quarter of 2014." - This document is available on the official website of the BiH Ministry of Finance and Treasury:http://www.mft.gov.ba/bos/images/stories/budzet/2014/Izvje%C5%A1taj%20o%20izvr%C5%A1enju%20bud%C5%BEeta%20institucija%20BiH%20i%20medj.obaveza%20BiH%20za%20I-III%202014-bosanski.pdf 8. "Report on execution of the 2012Budget of BiH Institutions and International Obligations of BiH" - This document is available on the official website of theBiH Ministry of Finance and Treasury:http://www.mft.gov.ba/bos/images/stories/budzet/izvrsenje/2013/Izvjestaj_2012_1_bos.pdf 9. "Audit Report on the 2012Budget Execution Report for BiH Institutions" - This document is available on the official website of the Audit Office of theInstitutions of BiH: http://www.revizija.gov.ba/revizioni_izvjestaji/konsolidovani_izvjestaji/?id=3160

Comments: Citizens Budget is not produced at all. Mid-Year Review is not produced at all. Document number 5. - "Detailedprojection of the BiH External Debt Servicing for 2014." is in the attachment.

PEER REVIEWER

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

Table 2a. Details about Availability


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

Pre-Budget StatementExecutive’s BudgetProposal

Enacted BudgetCitizensBudget

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the accepted Yes Yes Yes Yes

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttp://www.revizija.gov.ba/revizioni_izvjestaji/konsolidovani_izvjestaji/?id=3160https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttp://www.mft.gov.ba/bos/images/stories/budzet/2014/Izvje%C5%A1taj%20o%20izvr%C5%A1enju%20bud%C5%BEeta%20institucija%20BiH%20i%20medj.obaveza%20BiH%20za%20I-III%202014-bosanski.pdfhttps://www.parlament.ba/sadrzaj/zakonodavstvo/usvojeni/default.aspx?id=44604&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttp://www.mft.gov.ba/bos/images/stories/budzet/izvrsenje/2013/Izvjestaj_2012_1_bos.pdf

timeframe? No No No No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

1.http://www.mft.gov.ba/bos/images/stories/budzet/2013/DOB_2014_2016.pdf

2.https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b

3.https://www.parlament.ba/sadrzaj/zakonodavstvo/usvojeni/default.aspx?id=44604&langTag=bs-BA&pril=b

N/A

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

NoN/A

Sources: 1. "Budget framework Document of the BiH Institutions for 2014-2016" is available on the official website of theBiH Ministry of Finance and Treasury. 2. "Draft Law on Budget of BiH Institutions and International Obligations of BiH for2014." is available on the official website of the BiH Parliament. (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.)3. "Law on Budget of BiH Institutions and International obligations of BiH for 2014." is available on the official website of theBiH Parliament.

Comments: Citizens Budget is not produced at all.

PEER REVIEWER


Table 2b. Details about Availability

https://www.parlament.ba/sadrzaj/zakonodavstvo/usvojeni/default.aspx?id=44604&langTag=bs-BA&pril=bhttp://www.mft.gov.ba/bos/images/stories/budzet/2013/DOB_2014_2016.pdfhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b


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

In-Year ReportMid-YearReview

Year-End Report Audit Report

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the acceptedtimeframe?

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

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

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

1.http://www.mft.gov.ba/bos/images/stories/budzet/2014/Izvje%C5%A1taj%20o%20izvr%C5%A1enju%20bud%C5%BEeta%20institucija%20BiH%20i%20medj.obaveza%20BiH%20za%20I-III%202014-bosanski.pdf

N/A

2.http://www.mft.gov.ba/bos/images/stories/budzet/izvrsenje/2013/Izvjestaj_2012_1_bos.pdf

3.http://www.revizija.gov.ba/revizioni_izvjestaji/konsolidovani_izvjestaji/?id=3160

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

http://www.mft.gov.ba/bos/images/stories/budzet/izvrsenje/2013/Izvjestaj_2012_1_bos.pdfhttp://www.revizija.gov.ba/revizioni_izvjestaji/konsolidovani_izvjestaji/?id=3160http://www.mft.gov.ba/bos/images/stories/budzet/2014/Izvje%C5%A1taj%20o%20izvr%C5%A1enju%20bud%C5%BEeta%20institucija%20BiH%20i%20medj.obaveza%20BiH%20za%20I-III%202014-bosanski.pdf

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

Yes

No

Yes

No

Yes

No

Yes

No

Sources: 1. "Report on Budget execution of BiH Institutions and International Obligations of BiH for first quarter of 2014." isavailable on the official website of the BiH Ministry of Finance and Treasury. 2. "Report on execution of the 2012 Budget ofBiH Institutions and International Obligations of BiH" is available on the official website of the BiH Ministry of Finance andTreasury. 3. "Audit Report on the 2012 Budget Execution Report for BiH Institutions" is available on the official website ofthe Audit Office of the Institutions of BiH.

Comments: Mid-Year Review is not produced at all.

PEER REVIEWER


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


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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

0. Does not release to the public

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

100. Six weeks or less after the mid-point

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

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

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

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

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

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

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

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

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

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

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

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

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

Sources: 1. "Budget framework Document of the BiH Institutions for 2014-2016" This document is available on the officialwebsite of the BiH Ministry of Finance and Treasury:http://www.mft.gov.ba/bos/images/stories/budzet/2013/DOB_2014_2016.pdf 2. "Draft Law on Budget of BiH Institutionsand International Obligations of BiH for 2014." This document is available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) 3. "Law on Budget of BiH Institutions andInternational obligations of BiH for 2014." This document is available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/zakonodavstvo/usvojeni/default.aspx?id=44604&langTag=bs-BA&pril=b 4. "Report onBudget execution of BiH Institutions and International Obligations of BiH for first quarter of 2014." - This document isavailable on the official website of the BiH Ministry of Finance and Treasury:http://www.mft.gov.ba/bos/images/stories/budzet/2014/Izvje%C5%A1taj%20o%20izvr%C5%A1enju%20bud%C5%BEeta%20institucija%20BiH%20i%20medj.obaveza%20BiH%20za%20I-III%202014-bosanski.pdf 5. "Report on execution of the 2012Budget of BiH Institutions and International Obligations of BiH" This document is available on the official website of the BiHMinistry of Finance and Treasury:http://www.mft.gov.ba/bos/images/stories/budzet/izvrsenje/2013/Izvjestaj_2012_1_bos.pdf 6. "Audit Report on the 2012Budget Execution Report for BiH Institutions" This document is available on the official website of the Audit Office of the

https://www.parlament.ba/sadrzaj/zakonodavstvo/usvojeni/default.aspx?id=44604&langTag=bs-BA&pril=bhttp://www.mft.gov.ba/bos/images/stories/budzet/izvrsenje/2013/Izvjestaj_2012_1_bos.pdfhttp://www.mft.gov.ba/bos/images/stories/budzet/2014/Izvje%C5%A1taj%20o%20izvr%C5%A1enju%20bud%C5%BEeta%20institucija%20BiH%20i%20medj.obaveza%20BiH%20za%20I-III%202014-bosanski.pdfhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttp://www.mft.gov.ba/bos/images/stories/budzet/2013/DOB_2014_2016.pdf

Institutions of BiH: http://www.revizija.gov.ba/revizioni_izvjestaji/konsolidovani_izvjestaji/?id=3160

Comments: Mid-Year Review and Citizens Budget are not produced at all. All other relevant documents in the budgetprocess of BiH are available to the public.

PEER REVIEWER


Table 4. General Questions


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

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

Yes

No

1. BiH Ministry ofFinance and Treasury(Ministarstvo �nansija itrezora BiH) 2.ParliamentaryAssembly of BiH(Parlamentarnaskupština BiH) 3. AuditO�ce of theInstitutions of BiH(Ured za revizijuinstitucija BiH)

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

Yes

No

1. "Law on Financing ofBiH Institutions"("Zakon o �nansiranjuinstitucija BiH") 2. "Lawon Auditing Institutionsof Bosnia andHerzegovina" ("Zakon oreviziji institucija BiH")

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

Yes

No

1. "The Law onFreedom of Access toInformation in BiH"("Zakon o slobodipristupa informacijamau BiH") 2. "Agreementon Cooperationbetween the Council ofMinisters of BH and theNon-Governmental

http://www.revizija.gov.ba/revizioni_izvjestaji/konsolidovani_izvjestaji/?id=3160

Sector in BiH"("Sporazum o saradnjiizmeđu Vijeća ministaraBiH i nevladinogsektora u BiH")

Sources: BiH Ministry of Finance and Treasury - http://www.mft.gov.ba/ Parliamentary Assembly of BiH -www.parlament.ba Audit Office of the Institutions of BiH - http://www.revizija.gov.ba "Law on Financing of BiH Institutions" -http://www.mft.gov.ba/bos/images/stories/zakoni/zakoni%202004/2004%20zakon%20financiranju%20redni%20broj%203.pdf "Law on Auditing Institutions of Bosnia and Herzegovina" -http://www.revizija.gov.ba/zakoni_i_akti/zakon_o_reviziji/Default.aspx?langTag=en-US "The Law on Freedom of Access toInformation in BiH" - http://www.ombudsmen.gov.ba/documents/obmudsmen_doc2013041705283799eng.pdf "Agreementon Cooperation between the Council of Ministers of BH and the Non-Governmental Sector in BiH" -http://www.civilnodrustvo.ba/files/docs/Agreement_on_cooperation.pdf?phpMyAdmin=4dbc505c79a6t34771d80r81d7&phpMyAdmin=687c50a0fa0ct42d51eb1r81d7

Comments: Adoption of budget reforms provided an institutional framework for the involvement of citizens and civilsociety in decision and policy making.

PEER REVIEWER

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

Comments: Council of Ministers of BIH adopted the Rules of Consultations in Legislative Drafting at its 128th session, heldon September 7, 2006. Rules of Consultations are elaboration of Article 75, paragraph (2) and Article 76, paragraph (1) ofthe Uniform Rules for Legislative Drafting in the Institutions of BIH, adopted by the Parliamentary Assembly of BIH at thesession of the House of Representatives, held on January 12, 2005, and session of the House of People, held on January 26,2005. Ministry of Justice of BIH was the proponent of the Rules of Consultations, in accordance with its responsibilitiesstipulated by the Article 13, paragraph (1), item 11) and Article 16 of the Law on Ministries and other Bodies ofAdministration of BIH, according to which Ministry of Justice of BIH is responsible for all other tasks and duties which arenot within the competence of other ministries of BIH and which are related to the tasks of this Ministry. REPORT ON THEIMPLEMENTATION OF RULES OF CONSULTATIONS IN LEGISLATIVE DRAFTING IN THE INSTITUTIONS OF BOSNIA ANDHERZEGOVINA Available athttp://www.mpr.gov.ba/aktuelnosti/propisi/konsultacije/15%204%20Izvjestaj%20o%20provodjenju%20Pravila%20za%20konsultacije%20-%20EJ.pdf

Section 2. Comprehensiveness of the Executive's Budget Proposal

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

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

http://www.civilnodrustvo.ba/files/docs/Agreement_on_cooperation.pdf?phpMyAdmin=4dbc505c7http://www.mpr.gov.ba/aktuelnosti/propisi/konsultacije/15%204%20Izvjestaj%20o%20provodjenju%20Pravila%20za%20konsultacije%20-%20EJ.pdfhttp://www.mft.gov.ba/bos/images/stories/zakoni/zakoni%202004/2004%20zakon%20financiranju%20redni%20broj%203.pdfhttp://www.revizija.gov.ba/http://www.revizija.gov.ba/zakoni_i_akti/zakon_o_reviziji/Default.aspx?langTag=en-UShttp://www.ombudsmen.gov.ba/documents/obmudsmen_doc2013041705283799eng.pdfhttp://www.parlament.ba/

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

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

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

E. Not applicable/other (please comment).


A.

Score: 100

Sources: Classification by administrative unit is evident from document "Draft Law on Budget of BiH Institutions andInternational Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - pages: 6 - 82.

Comments: All expenditures are classified by administrative units and that is a part of the standard budget procedure inBiH.

PEER REVIEWER


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

A. Yes, expenditures are presented by functional classification.

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

C. Not applicable/other (please comment).


B.

Score: 0

Sources: 1. "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." - This document isavailable on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) 2. "Explanation of the Content of the BudgetProposal for BiH Institutions and International Obligations of BiH for 2014." This document is available on the officialwebsite of the BiH Parliament: https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b

wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Page 101. 3."Addition to explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiH for2014." - This document is available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) 4. "Detailed projection of the BiHExternal Debt Servicing for 2014." - This document is available on the official request from the BiH Ministry of Finance andTreasury. (See in the attachment)

Comments: Functional classification is not part of Executive’s Budget Proposal or any supporting budget documentation.

PEER REVIEWER


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

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

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



B.

Score: 0

Sources: 1. "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." - This document isavailable on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) 2. "Explanation of the Content of the BudgetProposal for BiH Institutions and International Obligations of BiH for 2014." This document is available on the officialwebsite of the BiH Parliament: https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Page 101. 3."Addition to explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiH for2014." - This document is available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) 4. "Detailed projection of the BiHExternal Debt Servicing for 2014." - This document is available on the official request from the BiH Ministry of Finance andTreasury. (See in the attachment)

Comments: Expenditures are not presented by functional classification.

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b

PEER REVIEWER


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

A. Yes, expenditures are presented by economic classification.

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



A.

Score: 100

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Table 2. "Aggregate balance of expenditure byeconomic classification" on page 3. and pages 8 - 82. Also see narrative discussion in "Explanation of the Content of theBudget Proposal for BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section: 5.4. "Short review of expenditures byeconomic classification and by type of expenses" - pages: 121 - 135.

Comments: All expenditures for the budget year are presented by economic classification and that is a part of thestandard budget procedure in BiH.

PEER REVIEWER


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

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

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

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b



A.

Score: 100

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Table 2. "Aggregate balance of expenditure byeconomic classification" on page 3. and pages 8 - 82. Also see narrative discussion in "Explanation of the Content of theBudget Proposal for BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section: 5.4. "Short review of expenditures byeconomic classification and by type of expenses" - pages: 121 - 135.

Comments: All expenditures for the budget year are presented by economic classification and that is a part of thestandard budget procedure in BiH.

PEER REVIEWER


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

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

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

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

D. No, expenditures are not presented by program.



A.

Score: 100

Sources: Expenditures for individual programs are evident from document "Addition to explanation of the Content of theBudget Proposal for BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) - See pages: 135 - 319.


Comments: Adoption of the Law on Amendments to the Law on Financing of BiH Institutions (Official Gazette of BiH No.49/09) led to the implementation of program budgeting. Article VI. - Ministry of Finance and Treasury, along with the draftbudget, submits to the Council of Ministers and the Parliamentary Assembly of BiH tables of budget beneficiaries in theprogram format.

PEER REVIEWER


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

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

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

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

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



D.

Score: 0

Sources: 1. "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." - This document isavailable on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) 2. "Explanation of the Content of the BudgetProposal for BiH Institutions and International Obligations of BiH for 2014." This document is available on the officialwebsite of the BiH Parliament: https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Page 101. 3."Addition to explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiH for2014." - This document is available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) 4. "Detailed projection of the BiHExternal Debt Servicing for 2014." - This document is available on the official request from the BiH Ministry of Finance andTreasury. (See in the attachment)

Comments: Expenditure estimates by administrative and economic classification for a multi-year period (at least two-yearsbeyond the budget year) are not presented, but they are presented for the budget year. Expenditure estimates by


functional classification are not part of Executive’s Budget Proposal or any supporting budget documentation.

PEER REVIEWER


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

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

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

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

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



D.

Score: 0

Sources: See: "Addition to explanation of the Content of the Budget Proposal for BiH Institutions and InternationalObligations of BiH for 2014." https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) -pages: 135 - 319.

Comments: All budget users have submitted their programs for the fiscal year 2014, however program based budgeting isstill in initial stage in BiH and quality of information submitted by budget users is not yet on the optimal level.

PEER REVIEWER


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

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

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

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b

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

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



A.

Score: 100

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Table 1. "Balance of revenues by source andpurpose" on page 2.

Comments: Since 01/01/2005, all revenues collected by the Indirect Taxation Authority have been paid into the SingleAccount opened in the Central Bank of Bosnia and Herzegovina. Revenues are collected by 13 for this purpose authorizedcommercial banks which forward the collected revenues to the account in the Central Bank. The Law on Payments into theSingle Account and Distribution of Revenues provides that revenues be allocated on a daily basis as per the coefficients asdetermined by the Governing Board of the Indirect Taxation Authority. See: Law on Payments into the Single Account andDistribution of Revenues -http://www.uino.gov.ba/download/Dokumenti/Dokumenti/bos/Porezi/Jedinstveni_racun/Zakon_o_jedinstvenom_racunu.pdf

PEER REVIEWER


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

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

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

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

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


http://www.uino.gov.ba/download/Dokumenti/Dokumenti/bos/Porezi/Jedinstveni_racun/Zakon_o_jedinstvenom_racunu.pdfhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b


A.

Score: 100

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Table 1. "Balance of revenues by source andpurpose" on page 2. Also see narrative discussion in "Explanation of the Content of the Budget Proposal for BiH Institutionsand International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section - 4.2. "Estimate of non-tax revenues" -pages: 113 - 114.

Comments: Non-tax revenues are extensively presented, including both narrative discussion and quantitative estimates.

PEER REVIEWER


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

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

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

C. Not applicable/other (please


B.

Score: 0

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Table 1. "Balance of revenues by source andpurpose" on page 2. Also see narrative discussion in "Explanation of the Content of the Budget Proposal for BiH Institutionsand International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section 1. "Estimate of budget revenues of BiHinstitutions" on pages 112 - 114.

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b

Comments: Information about multi-year estimates of revenues isn't presented in Executive’s Budget Proposal or anysupporting budget documentation.

PEER REVIEWER


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

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

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

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

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



D.

Score: 0


Comments: Information about multi-year estimates for individual sources of revenues isn't presented in Executive’sBudget Proposal or any supporting budget documentation.

PEER REVIEWER



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

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

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

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

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



C.

Score: 33

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section: "External Debt Servicing" - pages: 88 - 89.See: "Detailed projection of the BiH External Debt Servicing for 2014." - This document is available on the official requestfrom the BiH Ministry of Finance and Treasury. (See in the attachment)

Comments: The Executive's Budget Proposal and supporting budget documentation of BiH Institutions does not reflectconsolidated data on the total government debt outstanding, and only treats the issue of external debt servicing which iswithin the jurisdiction of BiH Institutions. Internal debt is within the jurisdiction of the entities and information aboutinternal debt is not presented.

PEER REVIEWER


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


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

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

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

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



D.

Score: 0


Comments: The Executive's Budget Proposal and supporting budget documentation of BiH Institutions does not reflectconsolidated data on the total government debt outstanding, and only treats the issue of external debt servicing which iswithin the jurisdiction of BiH Institutions. Internal debt is within the jurisdiction of the entities and information aboutinternal debt is not presented. So, information related to composition of total debt outstanding is not presented.

PEER REVIEWER


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

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

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


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




C.

Score: 33

Sources: See: "Explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiHfor 2014." - https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section: 3."Macroeconomic trends and projections of revenues from indirect taxes" - pages: 110 - 112. - (Important to see: Table 1. onpage 111., because some of the core elements are presented in this table.)

Comments: "Explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiH for2014." only superficially addresses the issues of macroeconomic trends. The answer to this question is "c" because three(nominal GDP level, inflation rate, real GDP growth) of four core elements are presented, and the thing that is missing isinformation about interest rates. Macroeconomic forecast upon which the budget projections are based is elaborated inthe "Budget framework Document of the BiH Institutions for 2014-2016". - pages: 11 - 18.

PEER REVIEWER


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

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

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


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



D.

Score: 0

Sources: 1. "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." - This document is


available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) 2. "Explanation of the Content of the BudgetProposal for BiH Institutions and International Obligations of BiH for 2014." This document is available on the officialwebsite of the BiH Parliament: https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Page 101. 3."Addition to explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiH for2014." - This document is available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) 4. "Detailed projection of the BiHExternal Debt Servicing for 2014." - This document is available on the official request from the BiH Ministry of Finance andTreasury. (See in the attachment)

Comments: Sensitivity analysis (information related to different macroeconomic assumptions) is not presented in theExecutive's Budget Proposal or any supporting budget documentation.

PEER REVIEWER


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

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

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

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

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



A.

Score: 100

Sources: See: "Explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiHfor 2014." - https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section: 1."Summary explanation of the contents of the budget " - pages: 105 - 108. and Section: 2. "Budget expenditures of BiHinstitutions" - pages: 114 - 135. Also see: "Addition to explanation of the Content of the Budget Proposal for BiH Institutions

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b

and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) - pages: 135 - 319.

Comments: In the Executive's Budget Proposal and supporting budget documentation (that are specified above)information is given for each of the expenditure categories, explaining the reasons for the change in expenditure level.

PEER REVIEWER


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

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

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

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

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



A.

Score: 100

Sources: See: "Explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiHfor 2014." - https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section: 1."Summary explanation of the contents of the budget " - pages: 102 - 104. and Section: 1. "Estimate of budget revenues ofBiH institutions" - pages: 112 - 114. and Table 2. "Revenue estimates from indirect taxes" (including text below) - also onpage 112.

Comments: In the "Explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations ofBiH for 2014." information is given for each of the revenue categories, explaining the reasons for the change in revenuelevel.

PEER REVIEWER



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

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

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

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

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



B.

Score: 67

Sources: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - - Economic classification (BY-1) - Table 2."Aggregate balance of expenditure by economic classification" on page 3. - Classification by administrative units (BY-1) -Table 3. "Review of expenditures by budget users" on pages 6 and 7.

Comments: Expenditure estimates for BY-1 are presented by administrative and by economic classification. Expenditureestimates for BY-1 are not presented by functional classification.

PEER REVIEWER


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

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

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

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


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



A.

Score: 100

Sources: Expenditures for individual programs (for BY-1) are evident from document "Addition to explanation of theContent of the Budget Proposal for BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) - See pages: 135 - 319.

Comments: All budget users have submitted their programs for the fiscal year 2014, and within them expenditures forindividual programs for the fiscal year 2013 are also presented.

PEER REVIEWER


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

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

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



B.

Score: 0

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - pages: 3 - 82. See: "Addition to explanation of theContent of the Budget Proposal for BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) - pages: 135 - 319.

Comments: Expenditure estimates for BY-1 are presented, but they are not updated from the original enacted levels.


PEER REVIEWER


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

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

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

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

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



D.

Score: 0

Sources: Classification by administrative unit is evident from document "Draft Law on Budget of BiH Institutions andInternational Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - pages: 6 - 82. Economic classification is evidentfrom document "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Table 2. "Aggregate balance of expenditure byeconomic classification" on page 3. and pages 8 - 82.

Comments: Expenditure estimates for BY-2 are not presented by administrative, economic, or functional classification.

PEER REVIEWER


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


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

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

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

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

E. Not applicable/other (please


A.

Score: 100

Sources: Expenditures for individual programs are evident from document "Addition to explanation of the Content of theBudget Proposal for BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) - See pages: 135 - 319.

Comments: Expenditures for individual programs are presented for BY-2, but they are not presented for prior years (BY-3,BY-4 etc.).

PEER REVIEWER


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

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

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

C. Before BY-3.

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



D.

Score: 0

Sources: 1. "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." - This document is


available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) 2. "Explanation of the Content of the BudgetProposal for BiH Institutions and International Obligations of BiH for 2014." This document is available on the officialwebsite of the BiH Parliament: https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Page 101. 3."Addition to explanation of the Content of the Budget Proposal for BiH Institutions and International Obligations of BiH for2014." - This document is available on the official website of the BiH Parliament:https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Dodatak obrazloženju sadržaja budžeta (B)pdf.) 4. "Detailed projection of the BiHExternal Debt Servicing for 2014." - This document is available on the official request from the BiH Ministry of Finance andTreasury. (See in the attachment)

Comments: Within programs submitted by budget users actual outcomes of expenditures for BY-2 are presented, butthese are not all budget expenditures. For example information about external dept servicing for the BY-2 is not presented.

PEER REVIEWER


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

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

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



A.

Score: 100


Comments: Revenues by category for BY-1 are presented, including both narrative discussion and quantitative estimates.

https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b

PEER REVIEWER


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

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

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

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

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



A.

Score: 100

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Table 1. "Balance of revenues by source andpurpose" on page 2. Also see narrative discussion in "Explanation of the Content of the Budget Proposal for BiH Institutionsand International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section 1. "Estimate of budget revenues of BiHinstitutions" on pages 112 - 114. For more details see: "Law on Payments into the Single Account and Distribution ofRevenues" ("Zakon o uplatama na Jedinstveni račun i raspodjeli prihoda") - Official Gazette of BiH No. 55/04, 34/07, 49/09 -http://www.new.uino.gov.ba/bs/Uplata-indirektnih-poreza

Comments: Individual sources of revenue for BY-1 are presented, including both narrative discussion and quantitativeestimates. Since 01/01/2005, all revenues collected by the Indirect Taxation Authority have been paid into the SingleAccount opened in the Central Bank of Bosnia and Herzegovina. Revenues are collected by 13 commercial banksauthorized for this purpose which then forward the collected revenues to the account in the Central Bank. The Law onPayments into the Single Account and Distribution of Revenues provides that revenues be allocated on a daily basis as perthe coefficients as determined by the Governing Board of the Indirect Taxation Authority.

PEER REVIEWER


http://www.new.uino.gov.ba/bs/Uplata-indirektnih-porezahttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=bhttps://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b

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

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

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



B.

Score: 0


Comments: Revenue estimates for BY-1 (2013.) are presented in the Executive's Budget Proposal and supportingdocumentation, but they are not updated from the original enacted levels.

PEER REVIEWER


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

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

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




B.

Score: 0


Comments: Revenue estimates by category (such as tax and non-tax) for more than one year prior to the budget year arenot presented in the Executive's Budget Proposal or any supporting budget documentation.

PEER REVIEWER


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

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

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

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

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



D.

Score: 0

Sources: See: "Draft Law on Budget of BiH Institutions and International Obligations of BiH for 2014." -https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Table 1. "Balance of revenues by source andpurpose" on page 2. Also see narrative discussion in "Explanation of the Content of the Budget Proposal for BiH Institutionsand International Obligations of BiH for 2014." -


https://www.parlament.ba/sadrzaj/plenarne_sjednice/predstavnicki_dom/default.aspx?wsrid=35&wsid=864&langTag=bs-BA&pril=b - (Subtitle: DOKUMENTI > Prijedlog zakona o budžetu (B)pdf.) - Section 1. "Estimate of budget revenues of BiHinstitutions" on pages 112 - 114.

Comments: Individual sources of revenue for BY-2 and prior years are not presented in the in the Executive's BudgetProposal or any supporting budget documentation.

PEER REVIEWER


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



C. Before BY-3.

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



D.

Score: 0


Comments: Actual outcomes for all revenues are not presented in the Executive's Budget Proposal or any supportingbudget documentation.

PEER REVIEWER



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

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

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


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



D.

Score: 0


Comments: The Executive's Budget Proposal and supporting budget documentation of BiH Institutions does not reflectconsolidated data on the total government debt outstanding, and only treats the issue of external debt servicing which iswithin the jurisdiction of BiH Institutions. Internal debt is within the jurisdiction of the entities and information aboutinternal debt is not presented.

PEER REVIEWER


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




C. Before BY-3.

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



D.

Score: 0


Comments: The Executive's Budget Proposal and supporting budget documentation of BiH Institutions does not reflectconsolidated data on the total government debt outstanding, and only treats the issue of external debt servicing which iswithin the jurisdiction of BiH Institutions. Internal debt is within the jurisdiction of the entities and information aboutinternal debt is not presented. So, actual