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OpenBudgetSurvey2019Questionnaire

CambodiaApril2020

CountryQuestionnaire:Cambodia

PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

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

Answer:FY2019

Source:LawonPublicFinanceSystem2008:Article11(Budgetfiscalyearstatsfrom1Januaryandendson31December).Article39ofLawonPublicFinanceSystem2008,BudgetStrategicPlanningispreparedduringMarchtoMay,BudgetPackageispreparedduringJunetoSeptember,andBudgetApprovalduringOctobertoDecemberbytheMinistryofEconomyandFinance.

Comment:Accordingtoarticle39ofLawonPublicSystem2008,BudgetStrategicPlanningisduringMarchtoMay,theMinistryofEconomyandFinanceofthepreparationofBudgetStrategicPlanning

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:a.Atleastfourmonthsinadvanceofthebudgetyear,andatleastonemonthbeforetheExecutive’sBudgetProposalisintroducedinthelegislature

Source:ByJune11,2018,thecircularonthepreparationofthebudgetlaw2019waspublishedonthewebsiteofGeneralDepartmentofBudget(http://gdb.mef.gov.kh)

Comment:NormallyfromJanuarytoMarch,theMinistryofEconomyandFinanceconductsthepublicforumontheMacroEconomic,drivenonthebudgetplanningprocessandthoseshouldpublishatanywebsiteofthegovernment.

SomebudgetpublicationsarenowavailableatofficialFacebookpageofMinistryofEconomyandFinance.



Comments:Thecircularonthebudgetlawhasalsopublishedwithinaquarteronanotherwebsite(https://mef.gov.kh/laws-and-regulation/budget.html)afterapproval.

PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

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

Answer:11/06/2018

Source:http://gdb.mef.gov.kh/index.php?page=front

Comment:Thecircularonthepreparationbudgetlawfor2019publishedatwebsiteofGeneralDepartmentofBudgetofMEFon11June2018.


GovernmentReviewerOpinion:AgreeComments:Thecircularonthebudgetlawhasalsopublishedwithinaquarteronanotherwebsite(https://mef.gov.kh/laws-and-regulation/budget.html)afterapproval.

PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

Answer:ThePDFfilehasbeenpublishedon11June2018atthewebsiteofGeneralDepartmentofBudgetoftheMinistryofEconomyandFinance

Source:http://gdb.mef.gov.kh/https://docs.google.com/a/servingweb.com/viewer?url=http://gdb.mef.gov.kh/items/10620181528682577_7048Circular_on_Budget_Preparation-2019.pdf

Comment:



PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:http://gdb.mef.gov.kh/items/10620181528682577_7048Circular_on_Budget_Preparation-2019.pdf

Source:http://gdb.mef.gov.kh/download.php?file=&field_name=lJGYlZGTm5KXlZmYm5OXmpjBmpGWm6TL1cTXz8LUwtDQwqPXx8jH18Cy1cbSxNPD18rR0Y6Uk5KbkdHGyQ==&place=zNXH0NSR

Comment:JavascriptconfirmedapublicationdateofJune11,2018



PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

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

Option“d”appliesifthePBSisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No


Comment:OnlyPDFfileisavailable


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:Basically,weneverpublishdocumentsoranydataasComma-SeparatedValues,MicrosoftExcel,andJavaScriptObjectNotationonthewebsite.OnlyPDFisavailable.

IBPCommentThankyoufortheGovernmentReviewerscomment.Forthisquestion,itasksabouttheseCSV,ExcelandJSORandothermachine-readableformats.AsonlythePDFsareavailable,thescoreisconfirmedasC.

PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?

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

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionPBS-2)

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

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)


Comment:Thecontentsofcircularforbudgetpreparation2019included:1-thesituationofthemacroeconomicframeworkofCambodiain2019includingtheexpectedgrowthrateforthemajorrevenuesector2-PolicyframeworkforthePublicfinancialformanagement2019includingtherevenuemobilizationplanandexpectedexpenditureaswellasthestrategiesforeffectivenessofexpenditure3-Policyandtechnicalprocessforthebudgetplanningin2019throughtheprogrambasebudgeting.



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

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

Answer:

Source:

Comment:

PeerReviewerOpinion:

GovernmentReviewerOpinion:

PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

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

Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:circularonBudgetpreparationofpublicfinanceformanagement2019

Source:https://docs.google.com/a/servingweb.com/viewer?url=http://gdb.mef.gov.kh/items/10620181528682577_7048Circular_on_Budget_Preparation-2019.pdf

Comment:

PeerReviewerOpinion:AgreeComments:itshouldbetranslatedfromKhmeras"Circularonthepreparationofdraftlawonfinancialmanagement2019"


PBS-8.Istherea“citizensversion”ofthePBS?

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

Answer:b.No

Source:

Comment:ThereisnocitizensversionofthePBS.


GovernmentReviewerOpinion:AgreeComments:Weonlyproducebudgetinbrief.

EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:AccordingtotheLawonPublicFinanceSystem(2008),EBPispreparedbytheMinistryofEconomyandFinance.

Comment:


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


EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?


Answer:29/10/2018

Source:https://www.phnompenhpost.com/national/pm-approves-2019-budgethttp://www.xinhuanet.com/english/2018-10/26/c_137560886.htmhttps://www.facebook.com/671717862924355/posts/1922424587853670/http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf

Comment:ThereisnosourceavailableatMinistryofEconomyandFinance'swebsiteandNationalAssembly'swebsiteonthedatewhichEBPsubmittedtothelegislature.However,accordingtolocalnewsincludingPhnomPenhPost,XinhuanetandtheFacbookpageandwebsiteofMEF,thedraftbudget2019willbesenttotheNationalAssemblyduringtheweekof26Octoberto2November2018forapproval.

PeerReviewerOpinion:AgreeComments:thedraftlawshouldbesenttotheNationalAssemblyonorafter26October,andbefore15November2018.ThelawwasapprovedbyNAon15Nov,andbytheNationalSenateon29November2018(http://www.national-assembly.org.kh/group-law/114)(accessedon17July)


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:c.Lessthantwomonthsinadvanceofthebudgetyear,butatleastinadvanceofthebudgetbeingapprovedbythelegislature

Source:http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf

https://www.facebook.com/ministry.economy.finance/photos/pcb.1922424587853670/1922424417853687/?type=3&theater

Comment:Theexecutivesummaryconsistedof17pagesdocumentoftheEBP2019uploadedattheofficialwebsiteon26October2018andFacebookpageofMEFon27October2018,whichislessthanonemonthbeforetheapprovaldateon15November2018bytheNationalAssemblyofCambodia.



EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?




Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

Answer:27/10/201827/10/2018

Source:http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdfhttps://www.facebook.com/ministry.economy.finance/photos/pcb.1922424587853670/1922424417853687/?type=3&theater

Comment:TheexecutivesummaryofEBP2019ispubliclyavailableatMEF'swebsiteon26October2018andMEF'sFacebookpageon27October2018whichisaboutlessthenonemonthaheadofapprovaldateon15November2018bytheNationalAssemblyofCambodia.



EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.


Answer:theexecutivesummaryofPDFfiledescriptbyJavaonthesamedatewithdateshownonMEF'swebsiteas10/26/201811:27:53

Source:http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdfhttps://www.facebook.com/ministry.economy.finance/photos/pcb.1922424587853670/1922423854520410/?type=3&theater

Comment:TheformalfullversiondocumentofEBPisnotpublished.TheexecutivesummaryonlyispublicavailableatbothMEF'swebsiteandFacebookpage.

PeerReviewerOpinion:AgreeComments:thefullversionislateravailableontheNationalAssemblywebsite:http://www.national-assembly.org.kh/group-law/114


EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?


Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

Answer:http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf

Source:http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdfhttps://www.facebook.com/671717862924355/posts/1922424587853670/

Comment:ThisisjusttheexecutivesummaryofEBPonlywhichisavailableatMEF'swebsiteon26October2018andMEF'sFacebookpageon27October2018

PeerReviewerOpinion:AgreeComments:agree,thelinksarestillactiveasof15July2019


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:c.No


Comment:ThepublicationismadeintothePDFandphotosofdocumentandpostedonthewebsiteandFacebookpageofMEF.




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.



Comment:TheexecutivesummaryisnotthefullversiondocumentofEBP2019.WithexecutivesummaryMEFmadeitavailableatMEF'swebsiteon26October2018andatMEF'sFacebookpageon27October2018.

PeerReviewerOpinion:AgreeComments:theselinksarestillactiveasof17July2019


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

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

Answer:WithJavaScripttoalertthedateofdocumentpubliclyavailable,weseenthedateofpostingonMEF'swebsiteis10/26/201811:27:53


Comment:EBP2019asseeninthewebsiteandFacebookpageofMEFasexecutivesummaryconsistedof17pagesandPDFandphotosdocuments.ThisisnotthefullversiondocumentofEBP2019,soitshouldbetheinternalusedocumentofMEF.

PeerReviewerOpinion:DisagreeSuggestedAnswer:ThisanswercontradictstoyourresponsetoEBP-6a.Itisconsideredpublished.Itshouldbemarkedas"N/A"forthisanswer.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:EBP2019asseeninthewebsiteandFacebookpageofMEFasexecutivesummaryconsistedof17pagesandPDFandphotosdocuments.Thisdocumentisforpublicuse.

IBPCommentThankyoufortheclarifyingcommentsfromthePRandGR.Theseanswersarecorrect,inthatthereispartoftheEBPthatispubliclyavailablebeforethebudgetisapproved.However,asthisistheExecutiveSummary,therestofthebudgetproposal,includingthedetailedsupportingdocuments,arenotreleasedandarenotconsideredforansweringSection2oftheOBS.

EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

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

IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.


Answer:ExecutiveSummaryofthedraftlawonFinanceforManagement2019DraftlawonFinanceforManagement2019


Comment:ThePDFandphotosfileoftheexecutivesummaryofEBP2019aredescriptiveinCambodianlanguageandcanbetranslatedas"executivesummaryofthedraftlawonFinanceforManagement2019"

PeerReviewerOpinion:AgreeComments:itshouldbe"ExecutiveSummaryofthedraftlawonFinancialManagement2019"


EBP-8.Istherea“citizensversion”oftheEBP?

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

Answer:b.No

Source:

Comment:TheCitizensversionofEBPisnotavailable.

PeerReviewer

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

Opinion:Agree

GovernmentReviewerOpinion:AgreeComments:WeonlyproduceanexecutivesummaryofEBP.Itwasdesignedwithfeaturethateasyforeveryonetounderstand.

EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:http://www.mef.gov.kh/documents/laws_regulation/budget-law2018&legal-document.zip

Comment:



EB-1b.WhenwastheEBapproved(enacted)bythelegislature?


Answer:17/11/2017

Source:https://www.khmertimeskh.com/91070/na-approves-national-budget-2018/http://www.mef.gov.kh/documents/laws_regulation/budget-law2018&legal-document.zip

Comment:DateoftheEBapprovalhighlightedinthebudgetlaw2018documentaswellasinthenewsofKhmerTimes.



EB-2.WhenistheEBmadeavailabletothepublic?


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

Answer:b.Betweentwoweeksandsixweeksafterthebudgethasbeenenacted


Comment:TheEnactedBudget2018orLawonFinanceforManagement2018orBudgetLaw2018madeavailabletopublicatthewebsiteofMEFon19January2018afterpromulgatedbytheKingon09December2017,whichisbetweentwoweeksandsixweekafterthebudgethasbeenapproved.



EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.


Answer:19/1/2018


Comment:TheEBwaspromulgatedbytheKingon09December2017andmadeavailableattheMEF'swebsiteon19January2018



EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.


Answer:TheEBwaspromulgatedbytheKingon09December2017andmadeavailableattheMEF'swebsiteon19January2018


Comment:



EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?


Answer:http://www.mef.gov.kh/documents/laws_regulation/budget-law2018&legal-document.zip


Comment:



EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?


Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No


Comment:DataandcontentoftheEBfoundasPDFfilewhichisnotmachinereadableformat.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:Ascommentedontheanotherquestion,weneverpostitasotherfilebesidesPDFfile.WewouldliketopreferDnotratherthanC.

IBPComment


ThankyouforthecommentfromtheGovernmentReviewer.AsperOBSmethodology,wheninformationisonlyavailableinPDFformat,theresponsetothisquestionisC.Theresearcher'sresponseisconfirmed.

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.




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:LawonFinancialManagement2018


Comment:ThefulltitleofEBinCambodiaiswrittenasCambodianlanguageandcanbetranslatedas"LawonFinanceforManagement2018orNationalBudgetLaw2018"

PeerReviewerOpinion:DisagreeSuggestedAnswer:itshouldbetranslatedas"LawonFinancialManagement2018"


IBPCommentThankyoutothepeerreviewerforthiscorrectiontothetranslationofthedocument'stitle.

EB-8.Istherea“citizensversion”oftheEB?


Answer:a.Yes

Source:http://www.mef.gov.kh/documents/shares/budget/BUDGET_IN_BRIEF_Fiscal_Year_2018.pdf

Comment:PublishedJanuary11,2018

PeerReviewerOpinion:AgreeComments:http://www.mef.gov.kh/documents/shares/budget/BUDGET_IN_BRIEF_Fiscal_Year_2018.pdf(thelinkisstillactive)

GovernmentReviewerOpinion:AgreeComments:Weproducedabookofbudgetinbriefforeachfiscalyearwithaneasinesstounderstandingmanner.

CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?


IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.


Answer:FY2018


Comment:TheCBisdescriptiveinCambodianlanguageasBudgetinBriefforfiscalyear2018.



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.



Comment:TheCBispubliclyavailableonMEFwebsiteon11January2018

PeerReviewerOpinion:AgreeComments:http://www.mef.gov.kh/documents/shares/budget/BUDGET_IN_BRIEF_Fiscal_Year_2018.pdf(stillactiveasof17July2019)


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

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

Answer:

Source:

Comment:



CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?


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

Answer:11/1/2018


Comment:ThedatewasverifiedbyJavascript


GovernmentReviewerOpinion:AgreeComments:Weposteditinthewebsiteandthebookofbudgetinbriefispublished.

CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.


Answer:TheCBdocumentisverifybyJavaScriptandsaythesamedateaspublicationon11January2018


Comment:Thedateof11January2018verifiedbyJavascript


GovernmentReviewerOpinion:AgreeComments:IagreeandthereisnoobjectionwiththeJavascript.

CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?


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

Answer:http://www.mef.gov.kh/documents/shares/budget/BUDGET_IN_BRIEF_Fiscal_Year_2018.pdf


Comment:

PeerReviewerOpinion:AgreeComments:http://www.mef.gov.kh/documents/shares/budget/BUDGET_IN_BRIEF_Fiscal_Year_2018.pdf


CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

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


IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

Answer:BudgetinBriefforFiscalYear2018


Comment:

PeerReviewerOpinion:AgreeComments:thebriefhassubtitleinEnglishasquotedbytheresearcher


CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

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

Answer:Budgetinbrieffor2018issimplifiesforEnactedBudget2018


Comment:

PeerReviewerOpinion:AgreeComments:BudgetinBriefforFiscalyear2018.


IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017-FY2018

Source:Flash_Report_Jan-Feb_201801-02_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfFlash_Report_March-April_201803-04_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfFlash_Report_May-June_201805-06_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfFlash_Report_June-July_201806-07_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfFlash_Report_July-August_201807-08_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201807-08_KH.pdfFlash_Report_September_201809_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdfflash_report_october_november_2018_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_october_november_2018_KH.pdfBulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfBulletin_EconomicandFinanceStatestic_Q2_2018_KH,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfTofe_onfinanceandeconomyoperation,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfFlashReportforSep-Oct2017,December04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201709-10_KH.pdfFlash_reportforAugandSept2017,November06,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201708-09_KH.pdfFlash_reportforJulyandAug2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201707-08_KH.pdfFlash_reportforJuneandJuly2017,August30,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201706-07_KH.pdfFlash_reportforMayandJune2017,August02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201705-06_KH.pdfFlash_reportforAprandMay2017,June28,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201704-05_KH.pdfFlash_reportforMarandApr2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201703_Kh.pdfFlash_reportforFebandMar2017,May02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_20170203_KH.pdfFlash_reportforJanandFeb2017,April04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_january_february_2017.pdfFlash_reportforDec2016andJan2017,March01,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_201612~201701_kh.pdfBulletin_Q4,February28,2018http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q4_2017_KH.pdfBulletin_Q3,December19,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_2017_KH.pdfBulletin_Q2,October31,2017

http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_Aug_2017_KH.pdfBulletin_Q1,October30,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q1_May_2017_KH.pdfTOFEforDecember2017,February08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Dec-2017-KH.pdfTOFEforNovember2017,January08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Nov-2017-KH.pdfTOFEforOctober2017,December12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOEF-Oct-2017-KH.pdfTOFEforSeptember2017November01,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Sept-2017-KH.pdfTOFEforAugust2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2017-KH.pdfTOFEforJuly2017,September06,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July%202017-KH.pdfTOFEforJune2017,August04,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2017-KH.pdfTOFEforMay2017,July10,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2017-KH.pdfTOFEforApril2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2017-KH.pdfTOFEforMarch2017,May08,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2017-KH.pdfTOFEforFebruary2017,April12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-February-2017-KH.pdfTOFEforJanuary2017,April12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-January-2017-KH.pdf

Comment:IYRspubliclyavailableasFlashReport"socialeconomytrend"producedbi-monthly,Bulletinon"EconomyandFinancestatistic"producedbyquarterlyandtheTOFEon"FinanceandEconomyOperation"producedbymonthly.

PeerReviewerOpinion:AgreeComments:Eachoftheflashreportonsocio-economictrendsshowsasnapshotofsalaryrelatedexpenditures,whereasTOFEshowsthedetailsoftheexpenditureaggregatedbyministries.


IYRs-2.WhenaretheIYRsmadeavailabletothepublic?


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

Answer:c.Atleasteveryquarter,andwithinthreemonthsoftheperiodcovered

Source:Flash_Report_Jan-Feb_201801-02_KH,April23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfFlash_Report_March-April_201803-04_KH,June13,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfFlash_Report_May-June_201805-06_KH,July23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfFlash_Report_June-July_201806-07_KH,September12,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfFlash_Report_July-August_201807-08_KH,October16,2018,

http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201807-08_KH.pdfFlash_Report_September_201809_KH,November29,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdfflash_report_october_november_2018_KH,January03,2019,http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_october_november_2018_KH.pdfBulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH,June26,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfBulletin_EconomicandFinanceStatestic_Q2_2018_KH,November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH,November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfTofe_onfinanceandeconomyoperation_October_2018,December19,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfTofe_onfinanceandeconomyoperation_September_2018,November29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-September-2018-KH.pdfTofe_onfinanceandeconomyoperation_August_2018,October04,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2018-KH.pdfTofe_onfinanceandeconomyoperation_July_2018,September14,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July-2018-KH.pdfTofe_onfinanceandeconomyoperation_June_2018,August22,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2018-KH.pdfTofe_onfinanceandeconomyoperation_May_2018,July09,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2018-KH.pdfTofe_onfinanceandeconomyoperation_April_2018,June13,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2018-KH.pdfTofe_onfinanceandeconomyoperation_March_2018,May17,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2018-KH.pdfTofe_onfinanceandeconomyoperation_Jan-Feb_2018,March29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Jan-Feb-2018-KH.pdf

FlashReportforSep-Oct2017,December04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201709-10_KH.pdfFlash_reportforAugandSept2017,November06,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201708-09_KH.pdfFlash_reportforJulyandAug2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201707-08_KH.pdfFlash_reportforJuneandJuly2017,August30,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201706-07_KH.pdfFlash_reportforMayandJune2017,August02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201705-06_KH.pdfFlash_reportforAprandMay2017,June28,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201704-05_KH.pdfFlash_reportforMarandApr2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201703_Kh.pdfFlash_reportforFebandMar2017,May02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_20170203_KH.pdfFlash_reportforJanandFeb2017,April04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_january_february_2017.pdfFlash_reportforDec2016andJan2017,March01,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_201612~201701_kh.pdfBulletin_Q4,February28,2018http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q4_2017_KH.pdfBulletin_Q3,December19,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_2017_KH.pdfBulletin_Q2,October31,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_Aug_2017_KH.pdfBulletin_Q1,October30,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q1_May_2017_KH.pdfTOFEforDecember2017,February08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Dec-2017-KH.pdfTOFEforNovember2017,January08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Nov-2017-KH.pdfTOFEforOctober2017,December12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOEF-Oct-2017-KH.pdfTOFEforSeptember2017November01,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Sept-2017-KH.pdfTOFEforAugust2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2017-KH.pdfTOFEforJuly2017,September06,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July%202017-KH.pdfTOFEforJune2017,August04,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2017-KH.pdfTOFEforMay2017,July10,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2017-KH.pdfTOFEforApril2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2017-KH.pdf

TOFEforMarch2017,May08,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2017-KH.pdfTOFEforFebruary2017,April12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-February-2017-KH.pdfTOFEforJanuary2017,April12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-January-2017-KH.pdf

Comment:IYRsarepubliclyavailableas:

FlashReport-Publishedeverytwomonths,8of8reportsinthepreviousyearpublishedonline,butmorethan1monthaftertheendofthereportingperiod.

EconomicandFinanceStatisticsBulletin-3/4quarterlyreportswerepublishedonlineon-time,butmorethan1monthafterthereportingperiod,asofSeptember2018.

TOFEreports-11/12reportsassessedwerepublishedonlineon-time,butmorethan1monthafterthereportingperiod,betweenOctober2017-September2018.



IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

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


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

Answer:ThemonthlyTOFEreportforOctober2018waspubliclyavailableonlineon18December2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdf

TheFlashreportforSeptember2018waspubliclyavailableonlineon28November2018at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdf

ThequarterlyreportforSeptember2018waspubliclyavailableonlineon15November2018at:http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfFlash_Report_Jan-Feb_201801-02_KH_publishedon23April2018,Flash_Report_March-April_201803-04_KH_publishedon13June2018,Flash_Report_May-June_201805-06_KH_publishedon23July2018,Flash_Report_June-July_201806-07_KH_publishedon12September2018,Flash_Report_July-August_201807-08_KH_publishedon16October2018,Flash_Report_September_201809_KH_publishedon29November2018,flash_report_october_november_2018_KH_publishedon03January2019,Bulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH_publishedon26June2018,Bulletin_EconomicandFinanceStatestic_Q2_2018_KH_publishedon15November2018,Bulletin_EconomicandFinanceStatestic_Q3_2018_KH_publishedon15November2018,Tofe_onfinanceandeconomyoperation_October_2018_publishedon19December2018,Tofe_onfinanceandeconomyoperation_September_2018_publishedon29November2018,Tofe_onfinanceandeconomyoperation_August_2018_publishedon04October2018,Tofe_onfinanceandeconomyoperation_July_2018_publishedon14September2018,Tofe_onfinanceandeconomyoperation_June_2018_publishedon22August2018,Tofe_onfinanceandeconomyoperation_May_2018_publishedon09July2018,Tofe_onfinanceandeconomyoperation_April_2018_publishedon13June2018,Tofe_onfinanceandeconomyoperation_March_2018_publishedon17May2018,Tofe_onfinanceandeconomyoperation_Jan-Feb_2018_publishedon29March2018,

Source:

FortheTOFEreports,11/12reportsassessedwerepublishedonlineon-time,butmorethan1monthafterthereportingperiod,betweenOctober2017-September2018:ThemonthlyreportforOctober2018waspubliclyavailableonlineon18December2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfThemonthlyreportforSeptember2018waspubliclyavailableonlineon28November2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-September-2018-KH.pdfThemonthlyreportforAugust2018waspubliclyavailableonlineon4October2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2018-KH.pdfThemonthlyreportforJuly2018waspubliclyavailableonlineon14September2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July-2018-KH.pdfThemonthlyreportforJune2018waspubliclyavailableonlineon21August2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2018-KH.pdfThemonthlyreportforMay2018waspubliclyavailableonlineon8July2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2018-KH.pdfThemonthlyreportforApril2018waspubliclyavailableonlineon12June2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2018-KH.pdfThemonthlyreportforMarch2018waspubliclyavailableonlineon17May2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2018-KH.pdfThereportforJanuaryandFebruary2018waspubliclyavailableonlineon28March2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Jan-Feb-2018-KH.pdfAseparatereportforJanuary2018wasnotpublished,however.ThemonthlyreportforDecember2017waspubliclyavailableonlineon7February2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Dec-2017-KH.pdfThemonthlyreportforNovember2017waspubliclyavailableonlineon7January2018at:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Nov-2017-KH.pdf

FortheFlashReport-SocioeconomicTrends,thisisproducedonabi-monthlybasiswith8/8reportspublishedon-time,butmorethan1monthafterthereportingperiod,betweenSeptember2017-2018.TheFlashreportforSeptember2018waspubliclyavailableonlineon28November2018at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdfTheFlashreportforJune-July2018waspubliclyavailableonlineon16October2018at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfTheFlashreportforMay-June2018waspubliclyavailableonlineon22July2018at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfTheFlashreportforMarch-April2018waspubliclyavailableonlineon13June2018at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfTheFlashreportforJanuary-February2018waspubliclyavailableonlineon22April2018at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfTheFlashreportforNovember-December2017waspubliclyavailableonlineon15February2018at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201711-12_KH.pdfTheFlashreportforOctober-November2017waspubliclyavailableonlineon8January2018at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201710-11_KH.pdfTheFlashreportforSeptember-October2017waspubliclyavailableonlineon3December2017at:http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201709-10_KH.pdf

FortheEconomicandFinanceStatisticsBulletin-3/4quarterlyreportswerepublishedonlineon-time,butmorethan1monthafterthereportingperiod,asofSeptember2018:

ThequarterlyreportforSeptember2018waspubliclyavailableonlineon15November2018at:http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfThequarterlyreportforJune2018waspublishedlateon15November2018at:http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfThequarterlyreportforMarch2018waspubliclyavailableonlineon25June2018at:http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfThequarterlyreportforDecember2017waspubliclyavailableonlineon27February2018at:http://www.mef.gov.kh/documents

FlashReportforSep-Oct2017,December04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201709-10_KH.pdfFlash_reportforAugandSept2017,November06,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201708-09_KH.pdfFlash_reportforJulyandAug2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201707-08_KH.pdfFlash_reportforJuneandJuly2017,August30,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201706-07_KH.pdfFlash_reportforMayandJune2017,August02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201705-06_KH.pdfFlash_reportforAprandMay2017,June28,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201704-05_KH.pdfFlash_reportforMarandApr2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201703_Kh.pdfFlash_reportforFebandMar2017,May02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_20170203_KH.pdfFlash_reportforJanandFeb2017,April04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_january_february_2017.pdf

Flash_reportforDec2016andJan2017,March01,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_201612~201701_kh.pdfBulletin_Q4,February28,2018http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q4_2017_KH.pdfBulletin_Q3,December19,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_2017_KH.pdfBulletin_Q2,October31,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_Aug_2017_KH.pdfBulletin_Q1,October30,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q1_May_2017_KH.pdfTOFEforDecember2017,February08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Dec-2017-KH.pdfTOFEforNovember2017,January08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Nov-2017-KH.pdfTOFEforOctober2017,December12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOEF-Oct-2017-KH.pdfTOFEforSeptember2017November01,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Sept-2017-KH.pdfTOFEforAugust2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2017-KH.pdfTOFEforJuly2017,September06,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July%202017-KH.pdfTOFEforJune2017,August04,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2017-KH.pdfTOFEforMay2017,July10,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2017-KH.pdfTOFEforApril2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2017-KH.pdfTOFEforMarch2017,May08,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2017-KH.pdfTOFEforFebruary2017,April12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-February-2017-KH.pdfTOFEforJanuary2017,April12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-January-2017-KH.pdf

Comment:



IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.


Answer:DatescheckedwithJavascriptforallPDFfilesFlash_Report_Jan-Feb_201801-02_KH_publishedon23April2018,Javascriptalertas04/23/201808:54:11Flash_Report_March-April_201803-04_KH_publishedon13June2018,Javascriptalertas06/13/201811:16:30Flash_Report_May-June_201805-06_KH_publishedon23July2018,Javascriptalertas07/23/201809:15:58Flash_Report_June-July_201806-07_KH_publishedon12September2018,Javascriptalertas09/12/201816:42:38Flash_Report_July-August_201807-08_KH_publishedon16October2018,Javascriptalertas10/16/201816:51:29Flash_Report_September_201809_KH_publishedon29November2018,Javascriptalertas11/29/201808:45:57flash_report_october_november_2018_KH_publishedon03January2019,Javascriptalertas01/03/201908:49:17Bulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH_publishedon26June2018,Javascriptalertas06/26/201809:38:07Bulletin_EconomicandFinanceStatestic_Q2_2018_KH_publishedon15November2018,Javascriptalertas11/15/201812:05:13Bulletin_EconomicandFinanceStatestic_Q3_2018_KH_publishedon15November2018,Javascriptalertas11/15/201812:05:22Tofe_onfinanceandeconomyoperation_October_2018_publishedon19December2018,Javascriptalertas12/19/201810:32:54Tofe_onfinanceandeconomyoperation_September_2018_publishedon29November2018,Javascriptalertas11/29/201808:46:25Tofe_onfinanceandeconomyoperation_August_2018_publishedon04October2018,Javascriptalertas10/04/201814:34:06Tofe_onfinanceandeconomyoperation_July_2018_publishedon14September2018,Javascriptalertas09/14/201811:33:14Tofe_onfinanceandeconomyoperation_June_2018_publishedon22August2018,Javascriptalertas08/22/201810:40:14Tofe_onfinanceandeconomyoperation_May_2018_publishedon09July2018,Javascriptalertas07/09/201808:56:01Tofe_onfinanceandeconomyoperation_April_2018_publishedon13June2018,Javascriptalertas06/13/201810:59:38

Tofe_onfinanceandeconomyoperation_March_2018_publishedon17May2018,Javascriptalertas05/17/201815:53:42Tofe_onfinanceandeconomyoperation_Jan-Feb_2018_publishedon29March2018,Javascriptalertas03/29/201809:31:13

Source:Flash_Report_Jan-Feb_201801-02_KH_ លបរ ចទ៖April23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfFlash_Report_March-April_201803-04_KH_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfFlash_Report_May-June_201805-06_KH_ លបរ ចទ៖July23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfFlash_Report_June-July_201806-07_KH_ លបរ ចទ៖September12,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfFlash_Report_July-August_201807-08_KH_ លបរ ចទ៖October16,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201807-08_KH.pdfFlash_Report_September_201809_KH_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdf

Bulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH_ លបរ ចទ៖June26,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfBulletin_EconomicandFinanceStatestic_Q2_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdf

Tofe_on nanceandeconomyoperation_October_2018_ លបរ ចទ៖December19,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfTofe_on nanceandeconomyoperation_September_2018_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-September-2018-KH.pdfTofe_on nanceandeconomyoperation_August_2018_ លបរ ចទ៖October04,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2018-KH.pdfTofe_on nanceandeconomyoperation_July_2018_ លបរ ចទ៖September14,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July-2018-KH.pdfTofe_on nanceandeconomyoperation_June_2018_ លបរ ចទ៖August22,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2018-KH.pdfTofe_on nanceandeconomyoperation_May_2018_ លបរ ចទ៖July09,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2018-KH.pdfTofe_on nanceandeconomyoperation_April_2018_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2018-KH.pdfTofe_on nanceandeconomyoperation_March_2018_ លបរ ចទ៖May17,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2018-KH.pdfTofe_on nanceandeconomyoperation_Jan-Feb_2018_ លបរ ចទ៖March29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Jan-Feb-2018-KH.pdf

FlashReportforSep-Oct2017,December04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201709-10_KH.pdfFlash_reportforAugandSept2017,November06,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201708-09_KH.pdfFlash_reportforJulyandAug2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201707-08_KH.pdfFlash_reportforJuneandJuly2017,August30,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201706-07_KH.pdfFlash_reportforMayandJune2017,August02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201705-06_KH.pdfFlash_reportforAprandMay2017,June28,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201704-05_KH.pdfFlash_reportforMarandApr2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201703_Kh.pdfFlash_reportforFebandMar2017,May02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_20170203_KH.pdfFlash_reportforJanandFeb2017,April04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_january_february_2017.pdfFlash_reportforDec2016andJan2017,March01,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_201612~201701_kh.pdfBulletin_Q4,February28,2018http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q4_2017_KH.pdfBulletin_Q3,December19,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_2017_KH.pdfBulletin_Q2,October31,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_Aug_2017_KH.pdfBulletin_Q1,October30,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q1_May_2017_KH.pdf

TOFEforDecember2017,February08,2018

http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Dec-2017-KH.pdfTOFEforNovember2017,January08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Nov-2017-KH.pdfTOFEforOctober2017,December12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOEF-Oct-2017-KH.pdfTOFEforSeptember2017November01,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Sept-2017-KH.pdfTOFEforAugust2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2017-KH.pdfTOFEforJuly2017,September06,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July%202017-KH.pdfTOFEforJune2017,August04,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2017-KH.pdfTOFEforMay2017,July10,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2017-KH.pdfTOFEforApril2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2017-KH.pdfTOFEforMarch2017,May08,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2017-KH.pdfTOFEforFebruary2017,April12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-February-2017-KH.pdfTOFEforJanuary2017,April12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-January-2017-KH.pdf

Comment:


GovernmentReviewerOpinion:AgreeComments:NoobjectionwithJavascripttool.

IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?


ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:http://www.mef.gov.kh/tofe/10-p.html

Source:MostrecentIYRs:Tofe_on nanceandeconomyoperation_October_2018_ លបរ ចទ៖December19,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfFlash_Report_September_201809_KH_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdf

Comment:Flash_Report_Jan-Feb_201801-02_KH_ លបរ ចទ៖April23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfFlash_Report_March-April_201803-04_KH_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfFlash_Report_May-June_201805-06_KH_ លបរ ចទ៖July23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfFlash_Report_June-July_201806-07_KH_ លបរ ចទ៖September12,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfFlash_Report_July-August_201807-08_KH_ លបរ ចទ៖October16,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201807-08_KH.pdfFlash_Report_September_201809_KH_ លបរ ចទ៖November29,2018,

http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdfash_report_october_november_2018_KH_ លបរ ចទ៖January03,2019,

http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_october_november_2018_KH.pdfBulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH_ លបរ ចទ៖June26,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfBulletin_EconomicandFinanceStatestic_Q2_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfTofe_on nanceandeconomyoperation_October_2018_ លបរ ចទ៖December19,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfTofe_on nanceandeconomyoperation_September_2018_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-September-2018-KH.pdfTofe_on nanceandeconomyoperation_August_2018_ លបរ ចទ៖October04,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2018-KH.pdfTofe_on nanceandeconomyoperation_July_2018_ លបរ ចទ៖September14,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July-2018-KH.pdfTofe_on nanceandeconomyoperation_June_2018_ លបរ ចទ៖August22,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2018-KH.pdfTofe_on nanceandeconomyoperation_May_2018_ លបរ ចទ៖July09,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2018-KH.pdfTofe_on nanceandeconomyoperation_April_2018_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2018-KH.pdfTofe_on nanceandeconomyoperation_March_2018_ លបរ ចទ៖May17,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2018-KH.pdfTofe_on nanceandeconomyoperation_Jan-Feb_2018_ លបរ ចទ៖March29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Jan-Feb-2018-KH.pdf

PeerReviewerOpinion:AgreeComments:Linksarestillworkingasof19July2019


IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?


Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.

Answer:c.No

Source:Flash_Report_Jan-Feb_201801-02_KH_ លបរ ចទ៖April23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfFlash_Report_March-April_201803-04_KH_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfFlash_Report_May-June_201805-06_KH_ លបរ ចទ៖July23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfFlash_Report_June-July_201806-07_KH_ លបរ ចទ៖September12,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfFlash_Report_July-August_201807-08_KH_ លបរ ចទ៖October16,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201807-08_KH.pdfFlash_Report_September_201809_KH_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdf

Bulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH_ លបរ ចទ៖June26,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfBulletin_EconomicandFinanceStatestic_Q2_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdf


Tofe_on nanceandeconomyoperation_October_2018_ លបរ ចទ៖December19,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfTofe_on nanceandeconomyoperation_September_2018_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-September-2018-KH.pdfTofe_on nanceandeconomyoperation_August_2018_ លបរ ចទ៖October04,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2018-KH.pdfTofe_on nanceandeconomyoperation_July_2018_ លបរ ចទ៖September14,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July-2018-KH.pdfTofe_on nanceandeconomyoperation_June_2018_ លបរ ចទ៖August22,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2018-KH.pdfTofe_on nanceandeconomyoperation_May_2018_ លបរ ចទ៖July09,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2018-KH.pdfTofe_on nanceandeconomyoperation_April_2018_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2018-KH.pdfTofe_on nanceandeconomyoperation_March_2018_ លបរ ចទ៖May17,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2018-KH.pdfTofe_on nanceandeconomyoperation_Jan-Feb_2018_ លបរ ចទ៖March29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Jan-Feb-2018-KH.pdf

Comment:AllIYRsareinPDFformat.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:WeonlypostedalldocumentsinPDFfile.TheanswershouldbeB.

IBPCommentThankyoufortheGovernmentReviewercomment.AsperOBSmethodology,wheninformationisonlyavailableinPDFthescoreforthisquestionisC,asPDFisnotconsideredamachine-readableformat.Theresearcher'soriginalresponseisconfirmed.

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:Flash_Report_Jan-Feb_201801-02_KH_ លបរ ចទ៖April23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfFlash_Report_March-April_201803-04_KH_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfFlash_Report_May-June_201805-06_KH_ លបរ ចទ៖July23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfFlash_Report_June-July_201806-07_KH_ លបរ ចទ៖September12,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfFlash_Report_July-August_201807-08_KH_ លបរ ចទ៖October16,2018,

http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201807-08_KH.pdfFlash_Report_September_201809_KH_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdf

Bulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH_ លបរ ចទ៖June26,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfBulletin_EconomicandFinanceStatestic_Q2_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH_ លបរ ចទ៖November15,2018,

http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfTofe_on nanceandeconomyoperation_October_2018_ លបរ ចទ៖December19,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfTofe_on nanceandeconomyoperation_September_2018_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-September-2018-KH.pdfTofe_on nanceandeconomyoperation_August_2018_ លបរ ចទ៖October04,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2018-KH.pdfTofe_on nanceandeconomyoperation_July_2018_ លបរ ចទ៖September14,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July-2018-KH.pdfTofe_on nanceandeconomyoperation_June_2018_ លបរ ចទ៖August22,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2018-KH.pdfTofe_on nanceandeconomyoperation_May_2018_ លបរ ចទ៖July09,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2018-KH.pdfTofe_on nanceandeconomyoperation_April_2018_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2018-KH.pdfTofe_on nanceandeconomyoperation_March_2018_ លបរ ចទ៖May17,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2018-KH.pdfTofe_on nanceandeconomyoperation_Jan-Feb_2018_ លបរ ចទ៖March29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Jan-Feb-2018-KH.pdf

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:ង បតបត រហរ វតនង សដកចTableofGovernmentFinancialOperations(TOFE)

ន រ សដកចសងមFlashReport-SocioeconomicTrendsពតប តសត សដកចនងហរ វតQuarterlyEconomicandFinanceStatisticsBulletin

Source:Flash_Report_Jan-Feb_201801-02_KH_ លបរ ចទ៖April23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfFlash_Report_March-April_201803-04_KH_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfFlash_Report_May-June_201805-06_KH_ លបរ ចទ៖July23,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfFlash_Report_June-July_201806-07_KH_ លបរ ចទ៖September12,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfFlash_Report_July-August_201807-08_KH_ លបរ ចទ៖October16,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201807-08_KH.pdfFlash_Report_September_201809_KH_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdfash_report_october_november_2018_KH_ លបរ ចទ៖January03,2019,

http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_october_november_2018_KH.pdfBulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH_ លបរ ចទ៖June26,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfBulletin_EconomicandFinanceStatestic_Q2_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH_ លបរ ចទ៖November15,2018,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfTofe_on nanceandeconomyoperation_October_2018_ លបរ ចទ៖December19,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfTofe_on nanceandeconomyoperation_September_2018_ លបរ ចទ៖November29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-September-2018-KH.pdfTofe_on nanceandeconomyoperation_August_2018_ លបរ ចទ៖October04,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2018-KH.pdfTofe_on nanceandeconomyoperation_July_2018_ លបរ ចទ៖September14,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July-2018-KH.pdfTofe_on nanceandeconomyoperation_June_2018_ លបរ ចទ៖August22,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-June-2018-KH.pdfTofe_on nanceandeconomyoperation_May_2018_ លបរ ចទ៖July09,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-May-2018-KH.pdfTofe_on nanceandeconomyoperation_April_2018_ លបរ ចទ៖June13,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-April-2018-KH.pdfTofe_on nanceandeconomyoperation_March_2018_ លបរ ចទ៖May17,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-March-2018-KH.pdfTofe_on nanceandeconomyoperation_Jan-Feb_2018_ លបរ ចទ៖March29,2018,http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Jan-Feb-2018-KH.pdf

Comment:Flash_Report_Jan-Feb_201801-02_KH_publishedon23April2018,Flash_Report_March-April_201803-04_KH_publishedon13June2018,Flash_Report_May-June_201805-06_KH_publishedon23July2018,Flash_Report_June-July_201806-07_KH_publishedon12September2018,Flash_Report_July-August_201807-08_KH_publishedon16October2018,Flash_Report_September_201809_KH_publishedon29November2018,flash_report_october_november_2018_KH_publishedon03January2019,Bulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH_publishedon26June2018,Bulletin_EconomicandFinanceStatestic_Q2_2018_KH_publishedon15November2018,Bulletin_EconomicandFinanceStatestic_Q3_2018_KH_publishedon15November2018,Tofe_onfinanceandeconomyoperation_October_2018_publishedon19December2018,Tofe_onfinanceandeconomyoperation_September_2018_publishedon29November2018,Tofe_onfinanceandeconomyoperation_August_2018_publishedon04October2018,Tofe_onfinanceandeconomyoperation_July_2018_publishedon14September2018,Tofe_onfinanceandeconomyoperation_June_2018_publishedon22August2018,Tofe_onfinanceandeconomyoperation_May_2018_publishedon09July2018,Tofe_onfinanceandeconomyoperation_April_2018_publishedon13June2018,Tofe_onfinanceandeconomyoperation_March_2018_publishedon17May2018,Tofe_onfinanceandeconomyoperation_Jan-Feb_2018_publishedon29March2018,

PeerReviewerOpinion:DisagreeSuggestedAnswer:TOFE:"TableaudesOpérationsFinancièresetEconomiques"(TOFE)inFrench,or"TableofFinancialandEconomicOperations"inEnglishComments:EachFlashReport-SocioeconomicTrendshasasmallsectionofBudgetexecutionwhichfeaturesonlysalaryandadministrativeexpenses,shouldnotbeconsideredasIYRs.


IBPCommentThankyoutothepeerreviewerfornotingthatcorrectioninthetranslationoftheTOFEtitle.FortheFlashreports,evenastheyonlyhavelimitedfiscalinformationonexpenditures,thisinformationisreleasedonaregularbasisandisconsideredpartoftheIYRsfortheOBSquestions.

IYRs-8.Istherea“citizensversion”oftheIYRs?


Answer:b.No

Source:

Comment:TherewasonlyoneversionoftheIYRs.



MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:http://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdf

Comment:MYRisavailableonMEF'swebsite.ThisMYR2018consistsdifferentcontents1)Introductionofthesemester1of2018implementationpage#1,2)Policyandbudgetprincipleofthelawonpublicfinancemanagementpage#1-3,3)Resultofsemester1of2018implementationpage#3-28,4)Wayforwardforthe2018budgetimplementationpage#23-28and5)Conclusionpage#28-29.




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:c.Morethannineweeks,butlessthanthreemonths,afterthemidpoint


Comment:MYRispublishedonSeptember03,2018onMEF'swebsite.



MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?




Answer:3/9/20183/9/2018

Source:MidYearReport2018http://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdf

Comment:MYRispublishedontheMEF'swebsiteon03September2018



MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.


Answer:MYRispublishedonMEF'swebsiteon03September2019FromtheJavascriptalertthedateshowas09/03/201810:43:10


Comment:Thejavascriptalertsays:MYRispublishedon09/03/201810:43:10



MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?


Answer:http://www.mef.gov.kh/must-see-documents.htmlhttp://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdf


Comment:MRYisavailableonMEF'swebsiteinatimelymanner.



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:c.No



Comment:MYRisavailableonMEF'swebsiteinPDFfile.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:WewouldliketoprefertheanswerisB.WeposteddocumentsinonlyinPDFfile.


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.




Comment:MYRisavailableonMEF'swebsite.



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

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

Answer:

Source:

Comment:



MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

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


Answer:MidYearReport2018ReportontheresultofbudgetimplementationinSemester1andtheprojectionresultontheimplementationofthelawofFinanceforManager2018


Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:Reportontheresultsoffirstquarterbudgetexecution,evaluationandestimatedresultsoftheimplementationoflawonfinancialmanagement2018


MYR-8.Istherea“citizensversion”oftheMYR?


Answer:b.No

Source:

Comment:ThereisonlyoneversionoftheMYR.




YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017FY2017

Source:GeneralDepartmentofTreasury'swebsite17December2018http://www.treasury.gov.kh/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

TheSenateofCambodia,January11,2019https://senate.gov.kh/kh/index.php/2018-04-30-07-39-24/152680-%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B-%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8-%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90%E1%9E%9C%E1%9E%B7%E1%9E%80%E1%9E%B6%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9F%85%E1%9E%9A%E1%9E%94%E1%9E%9F%E1%9F%8B%E1%9E%9A%E1%9E%8A%E1%9F%92%E1%9E%8B%E1%9E%9F%E1%9E%98%E1%9F%92%E1%9E%9A%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%82%E1%9F%92%E1%9E%9A%E1%9E%94%E1%9F%8B%E1%9E%82%E1%9F%92%E1%9E%9A%E1%9E%84%E1%9E%86%E1%9F%92%E1%9E%93%E1%9E%B6%E1%9F%86%E1%9F%A2%E1%9F%A0%E1%9F%A1%E1%9F%A7

Comment:YERispubliclyavailableontreasurywebsiteasgoogledriveonDec17,2018,whilepubliclyavailableontheSenate'swebsiteonJanuary11,2019andthekindsignedbyDec12,2018.

PeerReviewerOpinion:AgreeComments:butlinksdonotworkthisshouldbethedoctheresearcherreferringto:http://www.national-assembly.org.kh/tv/kh/ViewLawFile.aspx?LawDID=556


IBPCommentPleaseseetheWaybackArchiveofthelinkontheGeneralDepartmentTreasury'swebsite:https://web.archive.org/web/20190313090053/http://www.treasury.gov.kh:80/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

YER-2.WhenistheYERmadeavailabletothepublic?


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

Answer:c.Morethanninemonths,butwithin12months,aftertheendofthebudgetyear

Source:http://www.treasury.gov.kh/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

https://senate.gov.kh/kh/index.php/2018-04-30-07-39-24/152680-%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B-%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8-%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90%E1%9E%9C%E1%9E%B7%E1%9E%80%E1%9E%B6%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9F%85%E1%9E%9A%E1%9E%94%E1%9E%9F%E1%9F%8B%E1%9E%9A%E1%9E%8A%E1%9F%92%E1%9E%8B%E1%9E%9F%E1%9E%98%E1%9F%92%E1%9E%9A%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%82%E1%9F%92%E1%9E%9A%E1%9E%94%E1%9F%8B%E1%9E%82%E1%9F%92%E1%9E%9A%E1%9E%84%E1%9E%86%E1%9F%92%E1%9E%93%E1%9E%B6%E1%9F%86%E1%9F%A2%E1%9F%A0%E1%9F%A1%E1%9F%A7

Comment:TheYERismadeavailableonGeneralDepartmentofTreasury'swebsiteandSenatewebsite.

PeerReviewerOpinion:AgreeComments:thislinkshouldbereferredtohttp://www.national-assembly.org.kh/tv/kh/ViewLawFile.aspx?LawDID=556



YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?



Answer:17/12/201817/12/2018



Comment:YERispubliclyavailableontreasurywebsiteasgoogledriveonDec17,2018andthekingsignedonDec12,2018,whilepubliclyavailableontheSenate'swebsiteonJanuary11,2019

PeerReviewerOpinion:AgreeComments:http://www.national-assembly.org.kh/tv/kh/ViewLawFile.aspx?LawDID=556



YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.


Answer:YERisavailableonGeneralDepartmentofTreasury'swebsiteandtheSenatewebsite.YERisavailableonGeneralDepartmentofTreasury'swebsitebutcannotbeverifiedbyjavascriptalertasthedocumentisuploadasingoogledrive.



Comment:YERisavailableonGeneralDepartmentofTreasury'swebsiteandSenatewebsitebutcannotbeverifiedbyjavascriptalertasthedocumentisuploadasingoogledrive.

ThedatestampontheGoogleDocument,however,matchesthedatethegovernmenthaspostedonthewebsite(Dec17,2018).TheSenateversionofthedocumentwasonlypublishedinJanuary2019.

PeerReviewerOpinion:DisagreeSuggestedAnswer:thetwolinksdonotwork,butIfoundhere:http://www.national-assembly.org.kh/tv/kh/ViewLawFile.aspx?LawDID=556


IBPCommentAlternativelinksinclude:http://web.treasury.gov.kh/download-document/94andthislinkhttp://nac.org.kh/ViewLawFile.aspx?LawDID=556PleasealsoseetheWaybackArchiveofthelinkontheGeneralDepartmentTreasury'swebsite:https://web.archive.org/web/20190313090053/http://www.treasury.gov.kh:80/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?


Answer:http://nac.org.kh/ViewLawFile.aspx?LawDID=556http://www.treasury.gov.kh/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/


11Jan2019https://senate.gov.kh/kh/index.php/2018-04-30-07-39-24/152680-%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B-%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8-%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90%E1%9E%9C%E1%9E%B7%E1%9E%80%E1%9E%B6%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9F%85%E1%9E%9A%E1%9E%94%E1%9E%9F%E1%9F%8B%E1%9E%9A%E1%9E%8A%E1%9F%92%E1%9E%8B%E1%9E%9F%E1%9E%98%E1%9F%92%E1%9E%9A%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%82%E1%9F%92%E1%9E%9A%E1%9E%94%E1%9F%8B%E1%9E%82%E1%9F%92%E1%9E%9A%E1%9E%84%E1%9E%86%E1%9F%92%E1%9E%93%E1%9E%B6%E1%9F%86%E1%9F%A2%E1%9F%A0%E1%9F%A1%E1%9F%A7

Comment:YERisavailableonGeneralDepartmentofTreasury'swebsiteandtheSenatewebisteinatimelymanner.

PeerReviewerOpinion:DisagreeSuggestedAnswer:http://www.national-assembly.org.kh/tv/kh/ViewLawFile.aspx?LawDID=556


ResearcherResponsePleasegotothislinkhttp://nac.org.kh/ViewLawFile.aspx?LawDID=556

IBPCommentPleasealsoseetheWaybackArchiveofthelinkontheGeneralDepartmentTreasury'swebsite:https://web.archive.org/web/20190313090053/http://www.treasury.gov.kh:80/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?


Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No



Comment:YERisavailableonGeneralDepartmentofTreasury'swebsiteandSenate'swebisteinPDFfileonly.



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:TheanswershouldbeB.WeonlyposteddocumentsasaPDFfile.


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.





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:LawonBudgetSettlement2017LawonBudgetSettlement2017



Comment:TheapprovedbudgetforFY2017revenueonpage#19is20.184.457MillionRielandtheYERreport2017revenueimplementationpage#3is21.645.980,7MillionRiel.Percentageofimplementation107.2%.

TheapprovedbudgetforFY2017expenditureonpage#24is20.555.854MillionRielandtheYERreport2017expenditureimplementationpage#3is20.016.006,9MillionRiel.Percentageofimplementation97.4%.

TherevenueandexpenditureontheYERreport2017isindifferentclassificationandcomparabletotheapprovedbudgetforFY2017.

PeerReviewerOpinion:DisagreeSuggestedAnswer:Itshouldbe"Lawonbudgetsettlement2017"


ResearcherResponseAgreedwithPR

YER-8.Istherea“citizensversion”oftheYER?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatis

happening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

Answer:b.No

Source:

Comment:YearEndReport2017isproducedinoneversiononly.



AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2016

Source:PublicAuditReportonPublicFinanceforManagement2016http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2016_kh.pdfhttp://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2015_kh.pdf

Comment:PublicAuditReportonPublicFinanceforManagement2016and2015areavailableatwebsiteofNationalAuditAuthority


GovernmentReviewerOpinion:AgreeComments:PublicAuditReportonPublicFinanceforManagement2017isavailableonthewebsiteoftheNationalAuditAuthoritytoo.http://www.naa.gov.kh/public-audit-report.html

IBPCommentThankyoutotheGovernmentReviewernotingtheavailabilityofthe2017AuditReport.AccordingtoJavascriptverification,thisreportwasreleasedinFebruary2019,whichisaftertheOBSresearchcut-offdate,whichmeansthatthe2016isthecorrectfiscalyeartoassessforthisdocument.

AR-2.WhenistheARmadeavailabletothepublic?


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


Answer:c.Morethan12months,butwithin18months,aftertheendofthebudgetyear

Source:http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2016_kh.pdf

Comment:ARpubliclyavailableby15monthsaftertheendofbudgetyear.


GovernmentReviewerOpinion:AgreeComments:PublicAuditReport2017.http://www.naa.gov.kh/public-audit-report.html

AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?



Answer:28/3/2018


Comment:ARispublishedby15monthsaftertheendofthebudgetyear.


GovernmentReviewerOpinion:AgreeComments:AuditReport2017http://www.naa.gov.kh/public-audit-report.html

AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.


Answer:Thejavascriptalertsaythatthepublicationavailableonlineby03/28/201814:28:54


Comment:


GovernmentReviewerOpinion:AgreeComments:NoobjectionwiththeJavascripttool.

AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?


Answer:http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2016_kh.pdf


Comment:



AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?


Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:Asmentionedinthepreviousquestions,theanswershouldbeB.



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:PublicAuditReportonPublicFinanceforManagement2016http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2016_kh.pdfhttp://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2015_kh.pdf

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:AuditReportonPublicFinancialManagement2016


Comment:Yes2016AuditReportisforthetotalgovernmentaccountswithfullnameAuditReportonPublicFinanceManagement2016andproducedbyNationalAuditAuthority.

TheLawonGeneralPaymentoftheStateBudgetisfortheYearEndReportandproducedbytheNationalAssembly.

PeerReviewerOpinion:DisagreeSuggestedAnswer:AuditReportonPublicFinancialManagement2016


IBPCommentThankyoutothepeerreviewerforthiscorrectiononthetitlename.

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.


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

Source:MinistryofEconomyandFinance,https://www.mef.gov.kh/NationalAuditAuthority,http://naa.gov.kh/GeneralDepartmentofBudget,http://gdb.mef.gov.kh/GeneralDepartmentofTreasury,http://www.treasury.gov.kh/

Comment:MinistryofEconomyandFinancepublishedPBS,EBP(executivesummaryonly),EB,CB(BudgetinBriefforEB),IYR(Flashreport,TOFE,Bulletin)MYR.MostofthesedocumentarepublishedatheGeneralDepartmentofBudgetwebsitetoo.NationalAuditAuthoritypublishedARGeneralDepartmentofTreasurypublishedYER

PeerReviewerOpinion:AgreeComments:shouldprovidedatesofaccesstoNAATREASURY


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

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

Answer:d.No,neitherexpenditureorrevenuedatacanbedownloadedasaconsolidatedfile

Source:http://gdb.mef.gov.kh/items/10620181528682577_7048Circular_on_Budget_Preparation-2019.pdfhttp://www.mef.gov.kh/documents/laws_regulation/20190114-national-revenue-expenditure.pdfhttp://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdfhttp://www.mef.gov.kh/documents/laws_regulation/budget-law2019&legal-document.ziphttp://www.mef.gov.kh/documents/shares/budget/BUDGET_IN_BRIEF_Fiscal_Year_2019.pdfhttp://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_october_november_2018_KH.pdfhttp://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdfhttp://www.treasury.gov.kh/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2016_kh.pdf

Comment:

PeerReviewerOpinion:AgreeComments:TREASURYandNAAwebsitesdonoworkasof19July2019


IBPCommentAsthisquestionlooksformachine-readabledata(CSVandXLSX)forcross-countryconsistency,IBPisrevisingtheresponseforthisquestiontoD.

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

Answer:d.No,neitherexpenditureorrevenuedatacanbedownloadedformultipleyearsinconsistentformats


Comment:



ResearcherResponseonlyinPDFfile

IBPCommentAsthisquestionlooksformachine-readabledata(CSVandXLSX)forcross-countryconsistency,IBPisrevisingtheresponseforthisquestiontoD.

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

Answer:a.Yes


Comment:ThewebsitespublishedtheoriginalPDFfileonly.

PeerReviewerOpinion:AgreeComments:toacertaindegree,thereisdatavisualisation.Seeforexample,http://www.mef.gov.kh/documents/shares/budget/BUDGET_IN_BRIEF_Fiscal_Year_2019.pdf

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:WeonlypublishedasaPDFfile.Userisabletoanalysisitintheotherways.

ResearcherResponseAgreedtomoveitto(a)asthereisdatavisualizationinbudgetinbrieffor2019

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:LawonPublicFinanceSystem(2008):http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdfhttp://www.national-assembly.org.kh/ViewLawFile.aspx?LawDID=167http://naa.gov.kh/images/NAA/law_regulation/law_on_audit_0300_10_en.pdf

Comment:



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

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

Answer:b.No

Source:

Comment:Thedraftlawonaccess-to-informationisreviewedbyMinistryofInformationandexpectedtosendtocouncilofministersforenactment.ThereisnolawonGovernmentTransparencyandCitizensParticipation,however,somepolicies,guidelineand/orinstructionaredevelopedbylineministries.

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

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

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

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


GovernmentReviewerOpinion:AgreeComments:-LineministrieswilldevelopCitizenBudgetandpublicforumonProgrambudgeting

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:c.Yes,administrativeunitsaccountingforlessthantwo-thirdsofexpendituresarepresented.


Comment:TheExecutiveSummaryondraftbudgetlaw2019ispubliclyavailableatMEFwebsiteon26October2018andpresentedasEBP2019.TheexpenditureofEBP2019presentedinto(1).statecurrentexpendituresand(2).statecapitalexpenditureofthenationalandsub-nationalbudget.AttheNationalBudget,therearefoursectorsexpenditureclassifiedinto(1).GeneralAdministration,(2).NationalDefenseandSecurity,(3).Social,and(4).Economic.Attheexpenditureofsub-nationalbudgetpresentedbothcurrentandcapital.Onthepage12and13oftheexecutivesummarythetotalamountofexpenditurebudgetallocationof13ministriesannounced.Therefore,answer"c"islessthantwothirdsofexpenditurearepresented.

PeerReviewerOpinion:AgreeComments:


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.


Comment:Frompage7to11oftheExecutiveSummary(EBP2019),presentedthenarrativediscussionontheprogrammaticpurposesectorandtheobjectiveforwhichfundswillbeusedsuchasinfrastructure,socialprotection,socialandeconomicproductivityetc.So,weconsideredasexpenditurearepresentedbyfunctionalclassification.



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:b.No,thefunctionalclassificationisnotcompatiblewithinternationalstandards,orexpendituresarenotpresentedbyfunctionalclassification.


Comment:Therearefoursectorsexpenditureclassifiedinto(1).GeneralAdministration,(2).NationalDefenseandSecurity,(3).Social,and(4).Economicforthenationalbudgetandtheexpenditureofsub-nationalbudgetpresentedthecurrentandcapitalonly,whichnotlinktothe10first-levelheadersofCOFOG,including(1).Defense,(2).Economicaffairs,(3).Education,(4).Environmentalprotection,(5).Generalpublicservices,(6).Health,(7).Housingandcommunityamenities,(8).Publicorderandsafety,(9).Recreation,cultureandreligion,and(10).Socialprotection.So,thefunctionalclassificationisnotcompatiblewithinternationalstandards.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thefunctionalclassificationiscompatiblewithinternationalstandards.Comments:Thefunctionalclassificationiscompatiblewithinternationalstandards.AsResearchermentionedabove,therearefoursectorsexpenditureclassifiedandthosefoursectorswerecoveredandlinktotheTenfirst-levelheadersoftheCOFOG.

ResearcherResponseAgreedwithPRtokeepitas(b)asthefunctionalclassificationisnotcompatiblewiththeinternationalstandards

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

4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.

Answer:a.Yes,expendituresarepresentedbyeconomicclassification.


Comment:EBP2019presentexpenditurespresentedthecurrentandcapitalexpenditureincludingstaffandnon-staffcostpublicinvestmentin-and-outcountryonthefoursectorsexpenditureclassifiedinto(1).GeneralAdministration(2).NationalDefenseandSecurity,(3).Social,and(4).Economic.Thisdoesnotlooklikeaneconomicclassification,whichincluding(1).WagesandSalaries,(2).GoodsandServices,(3).Interestpayments,(4).Capitalspending,(5).Subsidies,(6)Grants,(7).Socialbenefits

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expendituresarepresentedbyeconomicclassification.Comments:p.12underfunctionalclassification

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expendituresarepresentedbyeconomicclassification.Comments:Foursectorsexpenditureclassifiedhadcoveredandpresentedeconomicclassification.

ResearcherResponsep-12ofexecutivesummaryfordraftbudgetlaw2019presentedthefunctionalclassification(bysectors)suchas1)-Generaladministration,2)-Social,3)-Defend,Safety,andorder,4)-Economicsector

IBPCommentIBPnotesthatinthetableonp.12underneatheachsectorthereisacurrentandcapitaldis-aggregationofexpenditures,andwherecurrentisbrokendownintostaffandnon-staffspending,andcapitalisbrowndownintolocally-financedpublicinvestmentandexternallyfinancedinvestment.ThiscountsasaneconomicclassificationunderOBSmethodology,thereforethescoreisrevisedtoA.

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:b.No,theeconomicclassificationisnotcompatiblewithinternationalstandards,orexpendituresarenotpresentedbyeconomicclassification.


Comment:Expendituresarenotpresentedbyeconomicclassification.Theonlydistinctionisbetweenrecurrentandcapitalexpenditures,thusnotsufficientto

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

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

awardan"a"responseinthepreviousquestion.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theeconomicclassificationiscompatiblewithinternationalstandards.Comments:TheeconomicclassificationwaspreparedtoalignwithGFS.https://www.mef.gov.kh/gfs.html

ResearcherResponseNo,onlyeconomicandfunctionalclassification(bysectors)

IBPCommentTheeconomicclassificationshownonp.12oftheexecutivesummarydoesnotshowaGFScompatiblepresentation.IntheGFSeconomicclassification,expendituresareshownwithdetailssuchasGoodsandServices,InterestPayments,andotherinformation.AsthisisnotpresentedintheEBPsummarydocument,theresearcher'sscoreofBisconfirmed.

6.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsforthebudgetyear?

GUIDELINES:

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

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

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

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

Answer:d.No,expendituresarenotpresentedbyprogram.


Comment:EBP2019presentthesectorsbasedbudgetingwhichcovermoreministryateachsector.Onthepage12and13oftheexecutivesummarythetotalamountofexpenditurebudgetallocationof13ministriesannounced.


GovernmentReviewerOpinion:AgreeComments:Executive’sBudgetProposalwhichissubmittedtotheparliamentexisttheexpenditureofeconomyclassificationandsectorsbased.Yet,thisExecutive’sBudgetProposalispresentedexpendituresforindividualprogramsforthebudgetyearwhensubmittedtotheOfficeoftheCouncilofMinisters.WewillincludeexpenditureforindividualprograminExecutive'sBudgetProposalin2022basedontheactionplanofPFMRP.

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

GUIDELINES:

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

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

Answer:d.No,multi-yearexpenditureestimatesarenotpresentedbyanyexpenditureclassification.


Comment:EBP2019doesnotpresentexpenditureclassificationsforbudgetyears2020and2021


GovernmentReviewerOpinion:AgreeComments:Asansweredinthepreviousquestion(#6).

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

Answer:Noneoftheabove


Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:EconomicclassificationComments:Executive’sBudgetProposalwhichissubmittedtotheparliamentexisttheexpenditureofeconomyclassificationandsectorsbased.

ResearcherResponseNoclassificationformulti-years

IBPCommentIBPconfirmsthatthereisnoclassificationthatisshownformultipleyears.Thereforethisscoreis'noneoftheabove'.

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.


Comment:EBP2019doesnotpresent“programorministryoragency”todetailattheadministrativeunit


GovernmentReviewerOpinion:Ichoosenottoreviewthisquestion

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:d.No,individualsourcesoftaxrevenuearenotpresented.

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


Comment:Onthepage4,5and13ofexecutivesummaryofdraftbudgetlaw(EBP)2019ontheBudgetFramework2018,nationalbudgetexpenditureandsub-nationalbudgetexpenditurehaveannouncedonthemacroeconomicstabilityandsustainabilityofpublicfinance,whichincludeensuringannualeconomicgrowthofaround7.0%,efficiencytaxandnon-taxincomeof2016and2017.However,thereisnoindicationofthedisaggregationofrevenuebyindividualsource(suchasdifferenttypesoftaxes,individuallyindicated-individuals,publicenterprises,trade,VAT,etc;differenttypesofnon-taxrevenue,suchasroyalties,fees,aid,etc.)



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:d.No,individualsourcesofnon-taxrevenuearenotpresented.


Comment:Onthepage4,5and13ofexecutivesummaryofdraftbudgetlaw(EBP)2019ontheBudgetFramework2019,nationalbudgetexpenditureandsub-nationalbudgetexpenditurehaveannouncedonthemacroeconomicstabilityandsustainabilityofpublicfinance,whichincludeensuringannualeconomicgrowthofaround7.0%,efficiencytaxandnon-taxincomeof2016and2017.Onpage5,thenarrativediscussionandtablepresentedthetotalamountof15,986,005MillionRielfor2018and18,230,617MillionRielfor2019ofthetaxrevenueand2,420,805MillionRielfor2018and2,762,462MillionRielfor2019ofnon-taxrevenue.However,thereisnolistdetailonthetaxandnon-revenue.



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

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforatleasttwoyearsfollowingthebudgetyearinquestion.

Answer:b.No,multi-yearestimatesofrevenuearenotpresentedbycategory.


Comment:Onpages5and13oftheexecutivesummaryofthedraftbudgetlaw(EBP)forBY2019,thereissomeinformationontaxandnon-taxincomefoBY2017and2018.However,aforwardlookingperspectiveismissing.


GovernmentReviewerOpinion:AgreeComments:WedoestimationofrevenueintheRevenueMobilizeStrategy2019-2023.

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

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

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

Answer:d.No,multi-yearestimatesforindividualsourcesofrevenuearenotpresented.


Comment:Onpages5and13oftheexecutivesummaryofthedraftbudgetlaw(EBP)2019,someinformationisavailableontaxandnon-taxincomeforBY2017and2018.However,aforwardlookingperspectiveismissing.


GovernmentReviewerOpinion:AgreeComments:WecannotshowdetailinformationinExecutiveSummary.PleaseprefertotheRevenueMobilizationStrategy2019-2023(RMSII)orRMSI.

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:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.


Comment:Onpage6ofthestateexpenditure,debtpaymentsarepresentedfor2017(0.74%ofGDP)and2018(10.8%ofGDP).Buttheyarein%ofGDPratherthanactualamount,andrefertoBY-1andBY-2.Onpages13,14and15,onecanseesometextdescriptionandchartonthedebtsituationincludingnewdebt(multilateral=3.7%,Chines=47.5%,Japan=3.9%,Korearepublic=4.9%,bilateral=3.7%)andolddebt30.1%.Thisis,again,allin%points,ratherthanactualnumber.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:TheExecutiveSummarydoesnotdisplayfullinformation.Wepublishedandupdatedannuallyondebtmanagementsuchas:CambodiaPublicDebtStatisticalBulletinVolume6–Dataasof1stSemester2018(https://gdicdm.mef.gov.kh/en/2018/09/27/2261.html),CambodiaPublicDebtStatisticalBulletinVolume7–DataasofYear–end2018(https://gdicdm.mef.gov.kh/en/2019/03/26/2443.html),andTheStrategicDocumentonPublicDebtManagement2015-2018(https://gdicdm.mef.gov.kh/en/2018/10/05/2272.html).AnotherwaytheusercouldaccessdeptinformationisbyloginTheCambodiaODADatabasewebsite(http://odacambodia.com/).

ResearcherResponseBasedonexecutivesummaryfordraftbudgetlaw2019,itshouldbe(c)asitpresenteddebtceilingfromtheexternaldevelopmentpartnersonpage14-15

IBPCommentDeficitispresentedasapercentageofGDPonp.5(-5.44%ofGDP,wherenominalGDPisalsopresentedonp.1).P.14and15showadebtceilingforborrowingfromexternallendersin2019,howeverthisispresentedasathelimitonnewdebt,notestimatednewdebt.Thereforeasoneofthecoreelementsisshown,thescoreisrevisedfromDtoC.

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

Answer:Theamountofnetnewborrowingrequiredduringthebudgetyear


Comment:Onpage6ofthestateexpenditure,paymentonthedebtarepresentfor2017(0.74%ofGDP)and2018(10.8%ofGDP).Onpage13,14and15presentastextdescriptionandchartonthedebtsituationincludingnewdebt(multilateral=3.7%,Chines=47.5%,Japan=3.9%,Korearepublic=4.9%,bilateral=3.7%)andolddebt30.1%.DataprovidedongovernmentborrowinganddebtarepresentedinpercentagewhichisnotqualifytotheOBSstandard.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Theamountofnetnewborrowingrequiredduringthebudgetyear

ResearcherResponseagreedwithGR

IBPCommentDeficitispresentedasapercentageofGDPonp.5(-5.44%ofGDP,wherenominalGDPisalsopresentedonp.1).P.14and15showadebtceilingforborrowingfromexternallendersin2019,howeverthisispresentedasthelimitonnewdebt,notestimatednewdebt.However,deficitisconsideredaproxyfornetnewborrowing.

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”answerappliesifsomeinformationrelatedtothecompositionofgovernmentdebtispresented,butsomeofthecorepiecesofinformationarenotincluded.Answer“d”appliesifnoinformationispresentedonthecompositionofthedebtoutstandingattheendofthebudgetyear.

Answer:d.No,informationrelatedtocompositionoftotaldebtoutstandingisnotpresented.


Comment:Someadditionaldebtinformationispresented,showingthecompositionofexternaldebtincludingfrommultilateral=3.7%,China=47.5%,

Japan=3.9%,Korearepublic=4.9%,bilateral=3.7%,andolddebt30.1%.Noinformationispresentedabouttheinterestratesandthematurityprofileofthedebt.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthecompositionofthetotaldebtoutstanding.

ResearcherResponseDuetonoreferencetosupportGR,itshouldbe(d)asthetotaldebtoutstandingisnotpresentedexceptthenewonefor2019

IBPCommentAsthereisnototaldebtoutstanding(seeQ13)thisresponseisrevisedfromCtoDforcross-countryconsistency.Evenifthereisexternaldebtshown,thereisnoinformationontotaldebt,thereforethecompositionofthetotaldebtisnotshown.

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



Comment:



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:Onpage1ofexecutivesummaryofdraftbudgetlaw(EBP)2018,themacroeconomicyear2018presenttheachievementofmacroeconomicstabilityandsustainabilityofpublicfinance,whichincludeensuringannualeconomicgrowthofaround7.0%,maintaining3.0%annualinflationrateandstableexchangerateofaround4000Riels/USD,maintainingannualfiscaldeficitoflessthan5.0%ofGDP,andwellmanagingpublicdebts.Thismacroeconomicachievementshavealsocontributedtopovertyreductionofmorethan1%everyyear.Thecurrentpriceisupto109,894,949MillionRiel,equivalentto27,222MillionUSDollars,whileGDPpercapitalisexpectedtoriseto1706USDollars,comparedwith2018is1,563USDollars.



ResearcherResponsein2019,itpresentedonlythreeoffour.Thoseinclude:1-nominalGDPlevel;2-inflationrate;3-realGDPgrowth;and

IBPCommentAstherearethreeofthefourcoreelements(allexceptforinterestrates),aswellasinformationbeyondthecore(exchangerateandcurrentaccountdeficit)onp.2,asperOBSmethodologythescorecanberevisedfromCtoB.

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

Answer:NominalGDPlevelInflationrateRealGDPgrowthInformationbeyondthecoreelements(pleasespecify)


Comment:Onpage1ofexecutivesummaryofdraftbudgetlaw(EBP)2018,themacroeconomicyear2018presenttheachievementofmacroeconomicstabilityandsustainabilityofpublicfinance,whichincludeensuringannualeconomicgrowthofaround7.0%,maintaining3.0%annualinflationrateandstableexchangerateofaround4000Riels/USD,maintainingannualfiscaldeficitoflessthan5.0%ofGDP,andwellmanagingpublicdebts.Thismacroeconomicachievementshavealsocontributedtopovertyreductionofmorethan1%everyyear.Thecurrentpriceisupto109,894,949MillionRiel,equivalentto27,222MillionUSDollars,whileGDPpercapitalisexpectedtoriseto1706USDollars,comparedwith2018is1,563USDollars.



ResearcherResponsetheinformationisforupcoming2019budgetasitwasstatedinthedraftbudgetlaw2019Pleasevisitthislinkhttp://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf

IBPCommentInformationbeyondthecoreincludesexchangerateandcurrentaccountdeficit.

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.


Comment:Onpage1oftheExecutivesummaryofdraftbudgetlaw(EBP),somemacroeconomicinformationispresented(GDPgrowthandinflationrate),butthereisn'tananalysisoftheimpactoftheeconomyonthebudget.Forinstance,whatwouldhappentorevenuecollectionsifGDPgrowthwereslowerthanwhatisassumedinthebudgetproposal?orwhatwouldhappentoexpenditureifinflationwerehigherthanestimated?


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedtoshowtheimpactofdifferentmacroeconomicassumptionsonthebudget.Comments:http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf

ResearcherResponseTheoriginalscore(d)shouldbemaintainedasthesensitivityanalysisisnotpresented

IBPCommentTheinformationpresentedisonlyamacroeconomicprojectionanddiscussionoftheprojection,notasensitivityanalysisofhowdifferentprojectionswouldimpactthebudget.Theresearcher'sscoreofDisconfirmed.

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:d.No,informationthatshowshownewpolicyproposalsaffectexpenditureisnotpresented.


Comment:Onpage3oftheExecutivesummaryofdraftbudgetlaw(EBP)2019,newpolicyonsocialdevelopmentandnationalsocialprotectionstrategic2016-2025arepresented,butnoestimationisshownonhowtheywillimpactexpenditures.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectexpenditureispresented.

ResearcherResponseDuetonoreferencetosupportGR,itshouldbe(d)

18.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectrevenues?

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

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

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

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

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

Answer:d.No,informationthatshowshownewpolicyproposalsaffectrevenuesisnotpresented.


Comment:Onpage3oftheExecutivesummaryofdraftbudgetlaw(EBP)2019,newpolicyonsocialdevelopmentandnationalsocialprotectionstrategic2016-2025arepresented,butnoestimationthatshowtheirimpactonrevenue.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationthatshowshowsomebutnotallnewpolicyproposalsaffectrevenuesarepresented.

ResearcherResponseDuetonoreferencetosupportGR,itshouldbe(d)

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:b.Yes,expenditureestimatesforBY-1arepresentedbytwoofthethreeexpenditureclassifications.


Comment:Expenditureestimatesfortheyearpriortothebudgetyear(BY-1)arepresentedastotalamount,anddonotindicatewhospendsthemoney;whatpurposeisthemoneyspent;and/orwhatthemoneyisspenton.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,expenditureestimatesforBY-1arepresentedbytwoofthethreeexpenditureclassifications.

ResearcherResponseItshouldbe(b)astwoexpendituresclassificationarepresentedinthetableonp-12

IBPCommentIBPconfirmedthatthetableonp.12hasvaluesforeconomicandfunctionalclassification,andshowsvaluesforthe2018enactedbudgetandthe2019projectedbudget.ThereforethescoreisrevisedfromDtoB.

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:d.No,expendituresarenotpresentedbyprogramforBY-1.


Comment:Onpage11ofthedocument,expendituresarepresentedbysector(onesectorcoversmorethanoneministryandagency).However,onpage12thereisabarchartthatpresentsinformationforthemainprogramsformostministriescomparingbetween2018and2013.

PeerReviewerOpinion:AgreeComments:P.Stheresearcher'sresponsetothisquestioncontradictshisorheranswerEBPsection(first50questions).


ResearcherResponseitshouldbe(d)asnoexpendituresarepresentedbyprogramforBY-1Pleasevisitthislinkhttp://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf

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

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

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

Answer:b.No,expenditureestimatesforBY-1havenotbeenupdatedfromtheoriginalenactedlevels.

Source:

http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf

Comment:Totalstatebudgetpresented2018enactedbudgetvspercentageofGDPand2019estimatedbudgetvspercentageofGDP.Inthetable,thecurrentstateexpenditureforbothnationalandsub-nationalpresentedattheenactedbudget2018andestimatedbudget2019.Thenarrativediscussontheestimatedbudget2019presentedfrompage8to12.However,thoseexpenditurecouldnotreflectactualexperienceofrevisedestimatesduetotheshiftingfundsbytheexecutive.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expenditureestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.

ResearcherResponseDuetonoreferencetosupportGR,thus,itshouldbe(b)

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:d.No,expenditureestimatesforBY-2andprioryearsarenotpresentedbyanyexpenditureclassification.


Comment:Expenditureestimatesfortwoyearspriortothebudgetyear(BY-2)for2017aswellasfor2018arepresentedasatotalamount,anddonotindicatewhospendsthemoney;whatpurposeisthemoneyspent;andwhatthemoneyisspenton.



22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:



Comment:Expenditurearepresentedasatotalamount,anddonotindicatewhospendsthemoney;whatpurposeisthemoneyspent;andwhatthemoneyisspenton.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Economicclassification

ResearcherResponseAgreedtokeeptheoriginalscoreduetonoexpenditureclassificationshavebeenestimatedformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal

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:d.No,expendituresarenotpresentedbyprogramforBY-2andprioryears.


Comment:Programaccountingforallexpenditureisnotpresentedasbrokendownintoseveralsubgroups.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,programsaccountingforlessthantwo-thirdsofexpendituresarepresentedforBY-2andprioryears.Comments:BudgetNegotiationprioryear.

IBPCommentThankyoutothegovernmentreviewer.ThisquestionasksforforprogramsforBY-2andprioryears.Seetheresponsesinquestions6and8thatshowtherearenoprogramspresentedforBYandBY-1,andsimilarlythesummarydoesnotpresentprogramsforBY-2andprioryears.Theresearcher'sresponseofDisconfirmed.

24.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallexpendituresreflectactualoutcomes?

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

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Answer:d.Noactualdataforallexpendituresarepresentedinthebudgetorsupportingbudgetdocumentation.


Comment:Noactualdataispresentedforallexpendituresforanentirebudgetyear.


GovernmentReviewerOpinion:AgreeComments:Onpage7ofExecutiveSummary2019ispretestedonlyestimateddataforexpenditure.

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

GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.

Answer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.


Comment:ThetotalonTaxandNon-Taxrevenuesarepresentedforbothnationalandsub-nationalbudgets



ResearcherResponseP-6presentedthetotalestimatedrevenuefor2019fromTaxof16,879,000RielsandNon-Taxof2,714,111Rielspluscapitalrevenueof5,766,917RielsInthetableofP-6,itpresentedthethreesourcesofrevenuecomparingfrom2018and2019withnominalandproportionofGDP.

26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?


Answer:d.No,individualsourcesofrevenuearenotpresentedforBY-1.


Comment:ThetotalonTaxandNon-Taxrevenuesarepresentedforbothnationalandsub-nationalbudgets


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,individualsourcesofrevenueaccountingforlessthantwo-thirdsofallrevenuesforBY-1arepresented.Comments:IntheExecutiveSummaryofEBPcannotdisplaymoredetailinformation.

ResearcherResponseP-6presentedthetotalestimatedrevenuefor2019fromTaxof16,879,000RielsandNon-Taxof2,714,111Rielspluscapitalrevenueof5,766,917RielsInthetableofP-6,itpresentedthethreesourcesofrevenuecomparingfrom2018and2019withproportionofGDP.

IBPCommentAspertheresearcher'sresponse,theinformationpresentedshowscategories,andnotindividualsourcesofrevenue.ThereforethescoreofDisconfirmed.

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


Answer:b.No,revenueestimatesforBY-1havenotbeenupdatedfromtheoriginalenactedlevels.


Comment:Therevenueforyearpriortothebudgetyearbeenpresentedas2017enactedbudgetbutnottheactualrevenuecollection.


GovernmentReviewerOpinion:AgreeComments:WehaveactualdatafromJanuarytoJune.FromJulytoDecemberisanestimateddata.

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


Answer:b.No,revenueestimatesforBY-2andprioryearsarenotpresentedbycategory.


Comment:Inthesectionabout"BudgetFramework2019"onpage5,thetotalandcurrentrevenuesarepresentedaspercentageofGDPforBY2017,2018,2019,butnotthedistinction"tax"and"non-tax".Inthetableaboutstaterevenue,theyarepresentedforBY-1asenactedbudget2018withpercentageofGDP,andthe2019budgetestimatesarepresentedwiththepercentageofGDP.



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


Answer:d.No,individualsourcesofrevenuearenotpresentedforBY-2andprioryears.


Comment:The"BudgetFramework2019"presentsthetotalandcurrentrevenueaspercentageofGDPof2016,2017,2018,butnotthetaxvs.non-taxdistinction.



30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?


Answer:d.Noactualdataforallrevenuesarepresentedinthebudgetorsupportingbudgetdocumentation.


Comment:Withinthecontetofthe"BudgetFramework2019"oftheExecutivesummaryofthe2019EBP,totalandcurrentrevenuesareonlypresentedaspercentageinGDPfor2016,2017,2018.



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

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

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

The“core”informationincludes:

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

ThiscoreinformationforBY-1isconsistentwiththebudgetyearinformationforborrowinganddebt,whichisexaminedinQuestions13and14.

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.


Comment:Anitemofstatecapitalexpenditureatpage6ofexecutivesummaryofEBPpresentedthetotalamountofdebtreturningfollowingtoyear2017and2018.Inthenarrativeandchartinformationonpage13-14-15presenteddebtsituationincludingtotalamountofnewdebtandtotaldebtoutstandingattheendofBY-1butthereisnoinformationrelatedtointerestpaymentsonthedebt,interestratesonthedebtinstruments,maturityprofileofthedebt,andwhetheritisdomesticorexternaldebt.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforgovernmentdebt.

ResearcherResponseDuetonoevidencetosupportGRcomment,itshouldbescoredas(c)assomeofthecorepiecesofinformationarenotincludedinthelinkhttp://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf.

32.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichthedebtfiguresreflectactualoutcomes?

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

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

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

Answer:d.Noactualdataforgovernmentdebtarepresentedinthebudgetorsupportingbudgetdocumentation.


Comment:Thenarrativediscussiononpage14and15,presented1400MillionSDRastotaldebtfor2019.Onpage16,thegraphicspresentedthedebtsituationincludingpercentageofdebtsourcesandthefourdebtratioincluded1996to2016plus2018(estimated)ofdebtinventoryvsGDP,1996to2016plus2018(estimated)ofdebtvsexport,1996to2016plus2018(estimated)ofdebtvsexportservice,1996to2016plus2018(estimated)ofdebtvsnationalstaterevenue.



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,wherethe

revenuescollectedandthebenefitspaidarerecordedinaseparatefundoutsidethebudget.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.


Comment:itemandinformationrelatedtoextra-budgetaryfundsinnotpresentedintheexecutivesummaryofEBP.



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.


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


Comment:CentralgovernmentfinancesarenotpresentedonaconsolidatedbasisintheexecutivesummaryofEBP.



35.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofintergovernmentaltransfersforatleastthebudgetyear?

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

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

Answer:c.Yes,estimatesofsomebutnotallintergovernmentaltransfersarepresented.


Comment:TheexecutivesummaryofEBPshowshowthecentralgovernmentallocatesrevenuesandexpendituresatsub-nationallevel,butnotthroughanintergovernmentaltransferoffunds.


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

ResearcherResponseDuetonoreferencetosupportGR,theoriginalscore(c)shouldbemaintained

IBPCommentAsp.7andp.14showasinglelineforallsubnationalexpenditures,notbrokendownbyeachsubnationalunit.ThereforethescoreisconfirmedasC.

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

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

andtoshowwhobenefitsfromtheseexpenditures.

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.


Comment:TheExecutiveSummaryofEBP2019doesnotpresentalternativedisplaysofexpendituressuchasbygender,byage,byincome,orbyregiontoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.



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



Comment:TheExecutiveSummaryofEBPdoesnotpresentalternativedisplaysofexpenditures.

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



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:d.No,estimatesoftransferstopubliccorporationsarenotpresented.


Comment:Thesecondparagraphofdebtcoveringonpages15,presented25of32projectsaresignedasloanincluded2projectsofWorldBank,5projectsofADB,1projectofInternationalFundforAgricultureDevelopment,7projectsofChina,2projectsofJapan,3projectsofKorea,3projectsofFrance,1projectofThailand,and1projectofIndia.Thenarrativediscussiononpage15,presentedinformationondebtinvestmentincludedbutnotlimitedto(1).energyincludedelectricitystep2,electricitycableanddistributioninPhnomPenhstep2,solarenergyetc.(2).Irrigationsystem,includingprojectsinKampongSpeuprovince,PreahViheaprovince,andirrigationandagriculturesystemstep2.(3).Infrastructureincludingtheimprovementofnationalroadsnumber3,4,5;theroadconstructioninSamlot,VealVengtoKohKongprovince;citybeltroadnumber3etc.and(4).otherprioritysectorincludedtheinvestmentonagriculture,health,tourism,cleanwaterandeducation.Unfortunately,itisnotspecifiedwhetherthoseloansandrelatedprojectsaremanagedbypubliccorporations.Thereforetheselectedresponseis"d."



38.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonquasi-fiscalactivitiesforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforthequasi-fiscalactivityandtheintendedbeneficiaries.)

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

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

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

Theaboveexamplesarepolicychoicesthatmaybeapprovedbythegovernmentandlegislature.However,quasi-fiscalactivitiescanalsoinvolveactivitiesthatviolateorcircumventacountry’sbudgetprocesslawsorarenotsubjecttotheregularlegislativeapprovalprocessforexpenditures.Forexample,the

executivemayissueaninformalordertoagovernmententity,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:d.No,informationrelatedtoquasi-fiscalactivitiesisnotpresented.


Comment:TheExecutiveSummaryofEBPdoesnotprovideanystatementforthequasi-fiscalactivitywhichidentifytheintendedbeneficiariestoprovidedirectsubsidythroughthebudgetforaparticularactivity,apublicfinancialinstitutionbyofferingloansatbelow-marketratestocertainindividualsorgroupstosupportthegovernment’spolicygoals.


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

ResearcherResponseDuetonoreferencetosupportGR,theoriginalscore(d)shouldbemaintained

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:


GovernmentReviewerOpinion:AgreeComments:ItwasdisplayedintheCambodiaODADatabase.http://odacambodia.com/

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.


Comment:



41.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditurearrearsforatleastthebudgetyear?

GUIDELINES:Question41asksaboutestimatesofexpenditurearrears,whicharisewhengovernmenthasenteredintoacommitmenttospendfundsbuthasnotmadethepaymentwhenitisdue.(Formoreinformationseesections3.49-3.50oftheIMF’sGFSManual2001,

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

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.


Comment:

PeerReviewerOpinion:AgreeComments:page18/44,and29/44inthislinkindicatethearrearforthecomingyear: ផកទ២៖៣. សចក ថង ហត ន សចក ងច បហរ វត២០១៩https://www.mef.gov.kh/documents/laws_regulation/budget-law2019&legal-document.zippage4/11ofthisdocumentdoesindicatethearrear: ផកទ៣៖ច បសពហរ វតស ប រ គប គង ២០១៩https://www.mef.gov.kh/documents/laws_regulation/budget-law2019&legal-document.zip

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable/other(pleasecomment).Comments:ThereisnoexpenditurearrearsafterPFMRPwasconducted.TherenodebtarrearsatGeneralDepartmentofNationalTreasury(60daysfromtheopeningtoNationalTreasuryuntilsettlementdate).Thisresultisshownthattheprocessofpaymentandbudgetoutturnhasbeenimprovedandwellmanagedandcompliancewithinternationalstandard.Underinternationalstandards,debtsarrearsareconsideredonly30-dayperiod,paymentsmonitoringunderthisstandardwillstrengthenthequalityofbudgetcredibilityandmakeabetterimplementation.

ResearcherResponseItshouldbe(d)duetonoreferencetosupportGRasestimatesofexpenditurearrears,whicharisewhengovernmenthasenteredintoacommitmenttospendfundsbuthasnotmadethepaymentwhenitisduewasnotpresentedinthisage4/11ofthisdocumentdoesindicatethearrear: ផកទ៣៖ច បសពហរ វតស ប រ គប គង ២០១៩https://www.mef.gov.kh/documents/laws_regulation/budget-law2019&legal-document.zipHowever,itpresentedonlyestimatefordebtpaymentonpage14-15

IBPCommentThepeerreviewerandresearcher'sresponseisconfirmed.Ifthereareexpenditureordebtarrearsnotedinthefinanciallaw,butnotshownintheEBPsummary,thenthisquestionscoresD.

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.Thusakey

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

issueformakingquantitativeestimatesoftheseliabilitiesisassessingthelikelihoodofthecontingencyoccurring.

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

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

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

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

Answer:d.No,informationrelatedtocontingentliabilitiesisnotpresented.


Comment:



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:Themacroeconomic,fiscalimplicationsandriskshighlightedintheexecutivesummaryofEBPbutnottheprojectionsthatcoveraperiodofatleast10years.



ResearcherResponseThescoringshouldbe(d)duetonoinformationispresentedonfutureliabilitiesandthesustainabilityofgovernment’sfinances

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:d.No,estimatesofthesourcesofdonorassistancearenotpresented.


Comment:




45.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationontaxexpendituresforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachtaxexpenditure,theintendedbeneficiaries,andanestimateoftherevenueforegone.)

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

astatementofpurposeorpolicyrationale;alistingoftheintendedbeneficiaries;andanestimateoftherevenueforegone.

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

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

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

Answer:d.No,informationrelatedtotaxexpendituresisnotpresented.


Comment:



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:d.No,estimatesofearmarkedrevenuesarenotpresented.




Comment:Thereisnoestimatesofearmarkedrevenuestobeusedforaspecificpurposetodeterminewhichrevenuesareavailabletofundthegovernment’sgeneralexpenses,andwhichrevenuesarereservedforparticularpurposes.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimatesofsomebutnotallearmarkedrevenuesarepresented.

ResearcherResponseDuetonoevidencetosupportGR,theoriginalscore(d)shouldbemaintainedasnoestimatesofearmarkedrevenuesarepresentedinthelinkeddocumentabove

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:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforthebudgetyearispresented.


Comment:Therearesomediscussionsonthepolicyandbudgetingbutnotthefullexplanationandclearlinkbetweenpolicygoalsandbudgetwhichreflectedinitsbudgetchoices.



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

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

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

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

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

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


Comment:TherearesomenarrativediscussiononthepolicyandbudgetingattheMacroeconomiclevelonpage1and2oftheExecutiveSummary2019butnottheestimatedbudgetlinkedtopolicygoalforamulti-yearperiod.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforamulti-yearperiodispresented.Comments:Onpage#2to#4,BudgetPolicyFramework2019.

IBPCommentAstheBudgetPolicyFramework2019isnotpartofthepublicly-availableEBPsupportingdocuments,thenthecontentscannotbeconsideredforthisquestion.Theresearcher'sresponseofDisconfirmed.

49.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataoninputstobeacquiredforatleastthebudgetyear?

GUIDELINES:Question49asksabouttheavailabilityofnonfinancialdataoninputsforthebudgetyear.(NonfinancialdataonoutputsandoutcomesareaddressedinQuestion50.)

Thebudgetshoulddisclosenotonlytheamountofmoneythatisbeingallocatedonaprogrambutalsoanyinformationneededtoanalyzethatexpenditure.Nonfinancialdataandperformancetargetsassociatedwithbudgetproposalsareusedtoassessthesuccessofagivenpolicy.Forexample,evenwhenallocatedfundsarespentaccordingtoplan,thereremainsthequestionofwhetherthepolicydeliveredtheresultsthatitaimedtoachieve.

Nonfinancialdatacanincludeinformationon:

Inputs-Thesearetheresourcesassignedtoachieveresults.Forexample,inregardstoeducation,nonfinancialdataoninputscouldincludethenumberof

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

bookstobeprovidedtoeachschoolorthematerialstobeusedtobuildorrefurbishaschool.Outputs-Theseareproductsandservicesdeliveredasaresultofinputs.Forexample,thenumberofpupilstaughteveryyear;thenumberofchildrenthatreceivedvaccines;orthenumberofbeneficiariesofasocialsecurityprogram.Outcomes-Thesearetheintendedimpactorpolicygoalsachieved.Forexample,anincreaseinliteracyratesamongchildrenunder10,orareductioninratesofmaternalmortality.

Inaddition,governmentsthatsetperformancetargetsmustusenonfinancialdataforoutputsandoutcomestodetermineifthesetargetshavebeenmet.

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

Answer:d.No,nonfinancialdataoninputsarenotpresented.


Comment:NononfinancialinformationoninputsispresentedintheExecutivesummaryofthe2019EBP.



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:d.No,nonfinancialdataonresultsarenotpresented.


Comment:NononfinancialdataonoutputispresentedintheExecutivesummaryofthe2019EBP.



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:d.No,performancetargetsarenotassignedtononfinancialdataonresults,orthebudgetdoesnotpresentnonfinancialdataonresults.


Comment:NonfinancialdataonoutputisnotpresentedintheExecutivesummaryofthe2019EBP.



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

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

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

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

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

Answer:d.No,estimatesofpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarenotpresented.

Source:

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

http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdf

Comment:Therearesomediscussionontheintendtobenefitdirectlythecountry’smostimpoverishedpopulationsonpage2,3,4,and8,9,10,11.Assample,lastparagraphofpage11,presentedthefinancinginthepriorityfocusareasforsustainingeconomicgrowth,promotingcompetitivenessandeconomicproductivitysuchas(1).buildandrepairroads,especiallytherestorationandrepairofflood-damagedinfrastructureandtheconstructionoftheriverport.(2).continuetorestoreandbuildirrigationsystemsandpromotetheeffectivenessofirrigationmanagement,especiallytocontrolthefloodlevelandandfloodingareas.(3).continuetobuildandrenovateschoolsintheprovinces.(4).continuetobuildinfrastructure,vocationaltraining,publictransport,andotherpriorityareassuchashealthandwatersupply.(5).continuetoimplementtheCashforWorkprogram,whichisthegovernment'sdirectinterventionincreatingruralemployment.(6).continuetoinvestinthepowersectorforexpandingthescopeofelectricitysupplyandlowerelectricitypricesinthecountryside.(7).funddirectinvestmentprojectsinTbongKhmumprovince.(8).continueinvestinginthedevelopmentofagriculturalinfrastructureandinvestinginpromotingfoodproduction,especiallytheproductionofriceandvegetables.



ResearcherResponseTobeconsistentwithQ17,thescoreshouldbe(d)

IBPCommentThescorerevisionbytheresearcherfromCtoDisconfirmed.Astherearenoestimatesprovidedfortheallocationstothosepolicies,thisquestionshouldscoreD.

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:InEnglish:http://www.cambodianbudget.org/files-tinymce/New_Pic/PFM_/Law_on_Public_Finance_refinedEnglish.pdfInKhmer:http://en.nac-kh.org/english/ViewLawFile.aspx?LawDID=167

Comment:PublicFinanceSystemLaw2008(Article39)Thearticleincludesthreesections,withfairlydetaileddescriptionsofwhathappensineachphase,andkeydates(forexample"[Ministries']budgetplansshallbesenttotheMinisterofEconomyandFinanceonthe15thofJulyatthelatest"):1.ThePreparationofBudgetStrategicPlanning(MarchtoMay)2.PreparationofBudgetPackage(JunetoSeptember)3.BudgetApproval(OctobertoDecember)



54.DoesthePre-BudgetStatementpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)

GUIDELINES:

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

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

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

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

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.


Comment:Onpage3inthesectionofMacroeconomicPolicyFramework2019ofthecircularonguidingforforthedraftbudgetlawpreparation,presentedtheachievementwhichannualeconomicgrowthofaround7.0%,maintaining2.9.0%annualinflationrateandstableexchangerateofaround4045Riels/USD,andcontinuedgrowth1427USDollarsofGDPpercapita.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.Comments:Informationcontainedsomecoreelementandmacroeconomicforecast.TheanswershouldbeB.

ResearcherResponseAgreedwithGRtomovetheanswerto(b)asp-1-2presentedthecoreinformationformacroeconomicforest.thoseinclude1)-estimateGDPgrowthofUSD27,222for2019,2)-Inflationrateof3.1%,and3)-exchangerateofUSD1=4050Riels

IBPCommentBasedonthegovernmentandtheresearcher'sresponse,forcross-countryconsistencythisscoreisrevisedtoB.Whilethereisinformationmissingoninterestrates,nominalGDPispresentedonp.2,inadditiontotheinformationonGDPgrowth(7%),inflationrate(3.1%)andbeyond-the-coreinformationonexchangerates,currentaccountdeficit,andthecompositionofGDPgrowth.Asthereisinformationbeyondthecore,thescorecanbeincreasedfromCtoB.

55.DoesthePre-BudgetStatementpresentinformationonthegovernment’sexpenditurepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofexpenditurepoliciesandprioritiesandanestimateoftotalexpenditures.)

GUIDELINES:

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

adiscussionofexpenditurepoliciesandpriorities;andanestimateoftotalexpenditures.

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.


Comment:Onpage13,presentedthenationalcurrentexpenditureallocationintheprioritysectorasbelow:-SocialSector:estimated5,74%ofGDP(increased11.5%comparedtoenactedbudget2018)-EconomicSector:estimated1,30%ofGDP(increased3,8%comparedtoenactedbudget2018)-GeneralAdministration:estimated1,96%ofGDP(deficted4,8%comparedtoenactedbudget2018andduetothedecreasedthebudgetfornationalelection)-Nationaldefendandsecurity:estimated3,93%ofGDP(increased10,9%comparedtoenactedbudget2018)Thecurrentexpenditureofmunicipal/province,town/district/Khan'sfundandcommune/Sankat'sfundhavebeenidentifiedto1,70%ofGDP(increased27,6%comparedtoenactedbudget2018)


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthegovernment’sexpenditurepoliciesandpriorities.

ResearcherResponseduetonoreferencetosupportanswer(b),itshouldbekeptat(c)

IBPCommentAsthereisnofigurefortotalexpenditurepresented,acoreelementismissing,andtheresearcher'sresponseofCisconfirmed.

56.DoesthePre-BudgetStatementpresentinformationonthegovernment’srevenuepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofrevenuepoliciesandprioritiesandanestimateoftotalrevenues.)

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

adiscussionofrevenuepoliciesandpriorities;andanestimateoftotalrevenue.

AlthoughaPre-BudgetStatementisunlikelytoincludedetailedrevenueproposals,itshouldincludeadiscussionofbroadpolicyprioritiesandaprojectionof

atleastthetotalrevenueassociatedwiththesepoliciesforthebudgetyear.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:a.Yes,informationbeyondthecoreelementsispresentedforthegovernment’srevenuepoliciesandpriorities.


Comment:Onpage7,presentedtherevenue2019withtotalestimated19,40%ofGDP,whichincreased14.7%comparedtoenactedbudget2018.TheGeneralDepartmentofCustomsandExciseestimatedtoachieve8,27%ofGDP,GeneralTaxDepartmentestimatedtoachieve7,08%ofGDPandnon-taxrevenueisestimatedtoachieve2,64%ofGDP.Followingtothepage8,9,10and11thenarrativediscussionon2019revenuearepresented.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.

ResearcherResponseThescoreshouldbe(a)asfollowinginformationisshown:1)-NominalofGDPshowninp-12)-Theestimateoftotalrevenuesinnumberwasnotnotshowninthecircularof2019budgetpreparation-justaproportionoftotalestimated.eg.19.40%ofGDP(page7)3)-yes,page8,9and10presentedthepoliciesandprocedurestobestrengthenedandestablishedforensuringrevenuecollection

IBPCommentAsnominalGDPispresentedonp.3,thetotalrevenuespresentedasapercentageofGDPcanbeaccepted.ThescoreisrevisedfromCtoA,astherearedetailsontheamountofrevenuesfromtaxandnon-taxsources.

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

GUIDELINES:

Question57askswhetherthePre-BudgetStatementincludesthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingneededintheupcomingbudgetyear;

·thecentralgovernment’stotaldebtburdenattheendoftheupcomingbudgetyear;and

·theinterestpaymentsontheoutstandingdebtfortheupcomingbudgetyear.

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



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

Answer:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:PBSlink:http://gdb.mef.gov.kh/items/10620181528682577_7048Circular_on_Budget_Preparation-2019.pdf

Alsoavailablehere:https://docs.google.com/a/servingweb.com/viewer?url=http://gdb.mef.gov.kh/items/10620181528682577_7048Circular_on_Budget_Preparation-2019.pdf

Additionalsources:Budgetlaw2018:http://mef.gov.kh/documents/laws_regulation/budget-law2018&legal-document.zipPublicDebtStatisticalBulletin:http://mef.gov.kh/documents/shares/publication/public-debt-bulletin/Cambodia_Public_Debt_Statistical_Bulletin_Volume_6.pdf

Comment:InformationonpublicdebtispresentedintheEnactedbudgetandrelatedlegaldocumentationforBY2018.Inaddition,apublicdebtstatisticalbulletinwaspublishedonthe27thofSeptember2018.Thesetwodocumentshowever,arenotpartofthePre-BudgetStatement-whichiswhatthisquestionrefersto.Thefore,theappropriateresponsetothisquestionis"d."



ResearcherResponseThescoreshouldbe(c)asnominalGDPisshownonp-2and15

IBPCommentOnp.15oftheBudgetCircular,inSection2.2.3,itpresentsthegrossbudgetdeficitofaround5.07%ofGDP.AsnominalGDPispresentedonp.3,thisvaluecanbeacceptedasaproxyfornetnewborrowing.ThescoreisrevisedfromDtoC.

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

GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.

Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.

Answer:b.No,multi-yearexpenditureestimatesarenotpresented.

Source:https://docs.google.com/a/servingweb.com/viewer?url=http://gdb.mef.gov.kh/items/10620181528682577_7048Circular_on_Budget_Preparation-2019.pdf

Comment:



59.DoestheEnactedBudgetpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

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

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

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

Source:http://mef.gov.kh/documents/laws_regulation/budget-law2018&legal-document.zip

Comment:Fromthelinkprovidedinthesourcebox.Thesection3istheEnactedBudgetpresentexpenditureclassificationwhichintheannextableB1(page30to33),B2(page34)presentedtheadministrationunitwith35lineministries/institutions/agenciesarecategoriesintofourmainsector(generaladministrative,securityandpublicorder,socialaffair,economic.)and25provinces.Again,inthetableB1frompage30to33withalllineministries/institutions/agenciespresentedthefunctionalclassificationwhichundereachministry/institutions/agenciescategoriesinto(1).centraladministrationand(9)provincialdepartmentandpublicinvestmentwithexternalfinancing.IntheannextableC1(page35to45)andC2(page46to47)presentedtheeconomicclassificationwhicheachministry/institutions/agenciescategoriesallcapitalinvestment.



59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:

Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification


Comment:EnactedBudgetpresentexpenditureclassificationwhichintheannextableB1(page30to33),B2(page34)presentedtheadministrationunitwith35lineministries/institutions/agenciesarecategoriesintofourmainsector(generaladministrative,securityandpublicorder,socialaffair,economic.)and25provinces.Again,inthetableB1frompage30to33withalllineministries/institutions/agenciespresentedthefunctionalclassificationwhichundereachministry/institutions/agenciescategoriesinto(1).centraladministrationand(9)provincialdepartmentandpublicinvestmentwithexternalfinancing.IntheannextableC1(page35to45)andC2(page46to47)presentedtheeconomicclassificationwhicheachministry/institutions/agenciescategoriesallcapitalinvestment.



60.DoestheEnactedBudgetpresentexpenditureestimatesforindividualprograms?

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


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

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


Comment:

PeerReviewerOpinion:AgreeComments:Iagreewiththeassessmentreferringto ផកទ៣៖ច បសពហរ វតស ប រ គប គង ២០១៩ofthelink,thereareprogramsmentionedandestimatedbytheenactedbudget.Theexpenditureistailoredbysectorssocial,economicandadministrative(andallministriescategorisedunderneath,andwithinwhichadminorprogram-relatedexpenditurearebrokendown).Itisthesamerevenueclassification(non-taxandtaxrevenuescollectedbyrelatedministriesandgeneraldepartments).

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforallexpenditures.

ResearcherResponseOnp-1/4ofpart-3budgetlawin2018,itpresentedsomeofprogrambudgetintable"b1"nationalexpenditure2018.So,scoreshouldbe(b)

61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.


Comment:

PeerReviewerOpinion:AgreeComments:Iagreewiththeassessmentreferringto ផកទ២៖៣. សចក ថង ហត ន សចក ងច បហរ វត ២០១៩and ផកទ៣៖ច បសពហរ វតស ប រ គប គង ២០១៩ofthelink,therevenueclassi cationareplannedtocollect:non-taxandtaxrevenuesbyrelatedministriesandgeneraldepartments.


IBPCommentBasedonthepeerreviewer'sconfirmation,thisquestionisscoredasA.

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.


Comment:

PeerReviewerOpinion:AgreeComments:Iagreewiththeassessmentreferringto ផកទ២៖៣. សចក ថង ហត ន សចក ងច បហរ វត ២០១៩and ផកទ៣៖ច បសពហរ វតស ប រ គប គង ២០១៩ofthelink,therevenuesources:non-taxandtaxrevenuesareplanned.


63.DoestheEnactedBudgetpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question63asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thetotaldebtoutstandingattheendofthebudgetyear;

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

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

orinternationalfinancialinstitutionssuchastheWorldBankandtheInternationalMonetaryFund.



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

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.


Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:Page#16oftheExecutiveSummaryofEBPhasmentionedallthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

ResearcherResponseonp-1/4and4/4of2018budgetlaw,itpresentedthenetborrowing(tablea1)andloanpayment(tableb1)

IBPCommentThanksforthegovernment'scomment.HoweverthisquestionasksabouttheEnactedBudget,nottheEBP.Seetheresearchercommentsontheinformationonnewborrowingandinterestpayments,whichqualifiesforaBscore.

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:b.TheCitizensBudgetprovidesthecoreinformation.

Source:http://mef.gov.kh/documents/shares/budget/BUDGET_IN_BRIEF_Fiscal_Year_2018.pdf

Comment:TheCitizensBudgetistheBudgetInBrieffortheEnactedBudget.Thecoreinformationthat'smissingisthecontactinformationforfollow-upbycitizens.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.TheCitizensBudgetprovidesthecoreinformation.Comments:themajorityofcoreinformationisprovided.Hence,itshouldbe"b".Thedepartmentreleasesthedocumentismentioned,socitizenmaycontactthemviageneralcontactinformationonthewebsite.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.TheCitizensBudgetprovidesthecoreinformation.Comments:UsercancontacttoGeneralDepartmentofBudgetoftheMinistryofEconomyandFinance.

ResearcherResponseConfirmedwiththecitizenbudgetin2018thatcoreinformationarepresentedexceptcontactdetail

IBPCommentMacroeconomicforecastisonp.5(GDPgrowth,exchangerate,inflation),totalrevenueisp.9-10,totalexpendituresisp.13,newpoliciesareonp.16.Sincethedocumentitselfdoesn'thaveanyinformationhowtocontacttheGeneralDepartmentofBudget,thescoreisB.

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:c.ACitizensBudgetisdisseminatedonlybyusingonemeansofdissemination.


Comment:theCitizensbudgetoftheEnactedbudgetwasmadepubliclyavailableontheMEFwebsite


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.ACitizensBudgetispublishedbyusingatleasttwo,butlessthanthree,meansofdissemination,butnootherdisseminationeffortsareundertakenbytheexecutive.Comments:TheCitizensbudgetoftheEnactedbudgetwasmadepubliclyavailableontheMEFwebsiteanddiscussedbytheSupremeDialogueandCommentCouncilfromdefeatpoliticalpartiesbeforesubmittedtotheNationalAssemblyforapproval.

ResearcherResponseDuetonoreferenceforavailabilityofthehardcopyofthebudgetinbriefin2018besidetheonlineofthemef.gov.kh,iwouldsuggesttokeepthescoreat(c)

IBPCommentTheresearcher'scommentisconfirmed.Withoutanyevidenceofhard-copiesbeingprovidedtothegeneralpublictheonlyconfirmedmethodofdisseminationisthewebsite.AscoreofCisconfirmed.

66.Hastheexecutiveestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationpriortopublishingtheCitizensBudget?

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

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

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

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


Comment:



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:c.Acitizensversionofbudgetdocumentsispublishedforatleastonestageofthebudgetprocess.


Comment:CitizensversionofthebudgetisforenactedbudgetarepubliclyavailableattheMEFwebsite



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

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

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

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

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

Source:TheTOFEpresentedtheadministrativeclassification("Currentbudgetexpenditurebyministry"),thebulletinpresentedtheeconomicandfinancestatisticwhichshowtheactivitiesofmoneyspent,andtheFlashreportpresentedthesocialeconomytrendpresentedtheconsumerpriceindex,finance,trade,budgetexecution,privateinvestment,tourism,constructionandtheinternationalcommoditypricesofcrudeoil,riceandrubber.

FLASHREPORTS:BY2018Flash_Report_Jan-Feb_201801-02_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201801-02_KH.pdfFlash_Report_March-April_201803-04_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201803-04_KH.pdfFlash_Report_May-June_201805-06_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201805-06_KH.pdfFlash_Report_June-July_201806-07_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201806-07_KH.pdfFlash_Report_July-August_201807-08_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201807-08_KH.pdfFlash_Report_September_201809_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdfFlash_Report_October_November_2018_KH,http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_october_november_2018_KH.pdf

BY2017FlashReportforSep-Oct2017,December04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201709-10_KH.pdfFlash_reportforAugandSept2017,November06,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201708-09_KH.pdfFlash_reportforJulyandAug2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201707-08_KH.pdfFlash_reportforJuneandJuly2017,August30,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201706-07_KH.pdfFlash_reportforMayandJune2017,August02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201705-06_KH.pdfFlash_reportforAprandMay2017,June28,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201704-05_KH.pdfFlash_reportforMarandApr2017,June08,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201703_Kh.pdfFlash_reportforFebandMar2017,May02,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_20170203_KH.pdfFlash_reportforJanandFeb2017,April04,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_january_february_2017.pdfFlash_reportforDec2016andJan2017,March01,2017http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_201612~201701_kh.pdf

ECONOMICBULLETINANDFINANCESTATISTICSBY2018

Bulletin_EconomicandFinanceStatestic_Q1_2018_Q1_KH,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfBulletin_EconomicandFinanceStatestic_Q2_2018_KH,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_KH_2018.pdfBulletin_EconomicandFinanceStatestic_Q3_2018_KH,http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdfBulletin_Q4,February28,2018http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q4_2017_KH.pdf

BY2017Bulletin_Q3,December19,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_2017_KH.pdfBulletin_Q2,October31,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q2_Aug_2017_KH.pdfBulletin_Q1,October30,2017http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q1_May_2017_KH.pdf

TOFEONFINANCEANDECONOMICOPERATIONSTOFEforOctober2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdfTOFEforDecember2017,February08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Dec-2017-KH.pdfTOFEforNovember2017,January08,2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Nov-2017-KH.pdfTOFEforOctober2017,December12,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOEF-Oct-2017-KH.pdfTOFEforSeptember2017November01,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-Sept-2017-KH.pdfTOFEforAugust2017,October03,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-August-2017-KH.pdfTOFEforJuly2017,September06,2017http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-July%202017-KH.pdf

Comment:IYRpresentedthe(1).FlashReport"socialeconomytrend"producedbi-monthly,(2).Bulletinon"EconomyandFinancestatistic"producedbyquarterlyand(3).theTOFEon"FinanceandEconomyOperation"producedbymonthly.


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

ResearcherResponsethescoreshouldbe(a)P-9intable5ofbulletin2018,itpresentedallexpendituresincludingtheeconomicalclassificationwhilep-10table7revealedthefunctionalclassification

IBPCommentTheresearcher'sresponseisconfirmed.Table5onp.9ofthetheBulletin(http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdf)hastheeconomicclassification,includingcurrent(interestpaymentsetc),andcapitalexpenditure.Table10onp.7alsohasfunctionalclassification(ministriesgroupedbysectors).ThescoreisconfirmedasA.

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

Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification

Source:FlashReportSeptember2018http://www.mef.gov.kh/documents/shares/publication/flash_report/Flash_Report_201809_KH.pdf

FlashReportOctober/November2018http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_october_november_2018_KH.pdf

BulletinEconomicandFinanceStatisticQ32018http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_Q3_KH_2018.pdf

Tofeonfinanceandeconomyoperation,October2018http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdf

Comment:TheTOFEpresentedtheadministrativeclassification("Currentbudgetexpenditurebyministry"),thebulletinpresentedtheeconomicandfinancestatisticwhichshowtheactivitiesofmoneyspent,andtheFlashreportpresentedthesocialeconomytrendpresentedtheconsumerpriceindex,finance,trade,budgetexecution,privateinvestment,tourism,constructionandtheinternationalcommoditypricesofcrudeoil,riceandrubber.



ResearcherResponseP-9intable5ofbulletin2018,itpresentedallexpendituresincludingtheeconomicalclassificationwhilep-10table7revealedthefunctionalclassification

IBPCommentSeetherevisedresponseinQ68.

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.





Comment:NosuchinformationispresentedintheIYRs.


GovernmentReviewerOpinion:AgreeComments:WecanonlypresenttheactualexpenditurebyprogramdatafromJanuarytoJune.

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.





Comment:Seeforexamplepage7oftheTOFEPDF(showingadministrativeclassificationofexpenditures).Therearevariouscolumns,includingtheapprovedlaw,year-to-ydate,andmonthbymonthexpenditure(fromJantoOctoberintheOctober2018TOFEforexample).See:http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdf



71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?

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

Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,In-YearReportspresentactualrevenuebycategory.


FlashReportOctober/November2018

http://www.mef.gov.kh/documents/shares/publication/flash_report/flash_report_october_november_2018_KH.pdf



Comment:Page3oftheOctober2018TOFEseemstoshowrevenueinformation.http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.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:



ResearcherResponseyes,page3oftheTOFE,thetablepresentedindividualsourcesofactualrevenueaccountingforallrevenue

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:AlltheStatisticBulletinproducedineveryquarterprovidedinformationBY,BY-1,BY-2(inthiscase2018,2017and2016).SeeforexampleQ12018:http://www.mef.gov.kh/documents/shares/publication/bulletin/Bulletin_2018_Q1_KH.pdfpage3,4,5presentedthenarrativediscussionoftheexecutivesummaryonthekeyachievementwithdataoneconomicsituation,inflation,exchangerate,thepublicfinancesituation,andtheinvestmentactivitiesetc.page6to21presentedthestatisticindicatorsofthefirstqualityof2018comparedto2017and2016.



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

GUIDELINES:Question74asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingsofarduringtheyear;

·thecentralgovernment’stotaldebtburdenatthatpointintheyear;and

·theinterestpaymentsto-dateontheoutstandingdebt.

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



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

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.





Comment:Thetotalamountofdebtoutstandingisnotpresented


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:Thetotalamountofdebtoutstandingispresented.Page16ofExecutiveSummaryofEBP.

ResearcherResponseBasedonthetableofTOFEinOct.2018,itpresentedonlydomesticandexternaldebt.Thus,itshouldbesameastheoriginalscore(b)

IBPCommentThankyoutothegovernmentreviewer.However,thisquestionreferstoIn-YearReports,nottheEBP.Thereisalsonop.16intheTOFEreports.Theresearcher'sresponseisconfirmed.TheTOFEreportsonPDFp.3oftheTOFEshowsnewborrowingfortheyear,andalsointerestpayments.Totaldebtisnotshown.ThereforethescoreisB.http://www.mef.gov.kh/documents/shares/publication/tofe/TOFE-October-2018-KH.pdf

75.DoIn-YearReportspresentinformationrelatedtothecompositionofthetotalactualdebtoutstanding?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)

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


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

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

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

Answer:d.No,informationrelatedtocompositionoftotalactualdebtoutstandingisnotpresented.





Comment:



IBPCommentBecausethereisnoinformationontotaldebtoutstanding(asreportedinQ74),asperanIBPconsistencycheck,thenthisquestionisscoredasD.TheresponseisrevisedfromCtoD.

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:b.Yes,theestimatesformacroeconomicforecasthavebeenupdated,andanexplanationofsomeofthedifferencesbetweentheoriginalandupdatedforecastsispresented.


Comment:



ResearcherResponseP-4under3.1sectionpresentedmacroeconomicstatusinfirstsemesteranditsassessmentin2018,especiallytable2ofthesamep-4indicatedtheproportionofeconomicincreasedbysectorscomparingfrom2016,2017,and2018.P-5presentedtheexplanationofhoweconomicsectorsareincreased

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:b.Yes,expenditureestimateshavebeenupdated,andanexplanationofsomeofthedifferencesbetweentheoriginalandupdatedexpenditureestimatesispresented.


Comment:TheMid-YearReport2018(page3)showsthepercentageofbudgetimplementationintheyear2016,2017and2018comparedtoGDPofthecurrentrevenueandexpenditureoftotalstatebudget.The(national)staterevenueforBY2018,withheadingsindicatingenactedbudget,firstsemesterand(updated)expectedannualrevenuepresentedinthetable3(page8),andtable4(page12)forthesub-nationalrevenue.Table5(page14)presentedthestatebudgetexpenditurecategoryintotheenactedbudget,firstsemesterandestimatedforannualexpenditure;thesub-nationalexpenditureispresentedinthecategoryonpage18.



ResearcherResponseAgreedtomaintainas(b)duetopage14,15and16ofthemid-yearbudgetreportprovidedexplanationonsomedifferencesbetweenoriginalandupdatedexpenditureoffunctionalclassification

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:b.Yes,theMid-YearReviewpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.


Comment:

MYRpresentedtheexpenditureestimatesbyadministrativeandthenarrativediscussionontheeconomicandfunctionalofhowmoneyspent.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theMid-YearReviewpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.Comments:basedonthereporthttp://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdfandcommentsoftheresearcher,atleasttwocategorieswerepresentedinthereport:economic,socialandotheradministrativeexpenses.


ResearcherResponseNoindividualministryexpenditurewasreportedbasedonthislinkhttp://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdfNotpresentedtheexpendituresbyministries(administrativeclassification).However,itpresentedeconomicandfunctionalclassificationexpendituresonP-13-18

IBPCommentTheresearcher'sresponseisconfirmed.Economicclassificationispresentedonp.14andp.18,showsthefunctionalclassificationandaneconomicclassificationwithcapitalandcurrentbreakdown,showingsalariesandwages.

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

Answer:EconomicclassificationFunctionalclassification


Comment:Onlyanarrativediscussionispresentedontheeconomicandfunctionalclassificationsofhowmoneyisspent.

PeerReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeclassificationEconomicclassificationComments:seepages13-18athttp://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdf

GovernmentReviewerOpinion:AgreeComments:AdministrativeclassificationandEconomicclassification

ResearcherResponseNoindividualministryexpenditurewasreportedbasedonthislinkhttp://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdfNotpresentedtheexpendituresbyministries(administrativeclassification).However,itpresentedeconomicandfunctionalclassificationexpendituresonP-13-18

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.


Comment:



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:b.Yes,revenueestimateshavebeenupdated,andanexplanationofsomeofthedifferencesbetweentheoriginalandupdatedrevenueestimatesispresented.


Comment:UpdatedinformationonrevenueisshownintheMYR,andsomenarrativeisalsoincluded.

TheMYRexplicitlymentionsthat"In2017,comparedwiththesameperiodinthefirstsixmonths...."

RevenuearedividedintoRecurrentRevenue(fiscal,furtherdividedintocustomsandexcistdutiesandtaxrevenue;andnon-fiscalthatincludesgenerla,statepropertyandnontaxableincome)andCapitalIncome(furtherdividedintotwocategories,"capitalinthecountry"and"fundingfund")

AnextractofthenarrativeissummarilytranslatedbyGoogleTranslateas"...Capitalexpenditurereached219,042millionRielequalto50.9%oftheFinancialLaw,ofwhichthecapitalincomeinthecountrywas58,309millionriel,equalto32.4%ofthefinanciallaw,higherthanthesameperiodIn2017,implementing27.2%ofthefinancialandrevenuelegislation,thefundsupportedbyforeignfinancingamountedto160,734millionriel,equivalentto64.3%ofthelaw.Financial.Estimatedrevenuesfromthesourcein2018canbedeterminedbythefinanciallaws.A.1-Totalfiscalrevenueforthefirsthalfof2018applies55.8%oftheFinancialLaw,inwhich:•CustomsandExciseImplementationamountedto4,717,088millionRiel,equivalentto56.6%oftheFinancialLaw,higherthanthesameperiodin2017,accountingfor47.7%ofthefinanciallawasapercentageofcustomsrevenue.,Andanincreaseof35.2%overththesameperiodin2017duetoanumberoffactorssuchasincreasedimportvolumeofmajorcommodities,especiallyautomobileimport..."



IBPCommentBasedonconfirmationfromtheresearcher,asthetableonp.8oftheMYRshows2018enactedbudget,2018mid-yearactualvaluesaswellasacolumnwith'2018annualestimates'withrevisedestimatesfortaxandnon-taxrevenuesfortheremainderofthe2018FY,thisresponseisconfirmedasB.

81.DoestheMid-YearReviewofthebudgetpresentrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theMid-YearReviewpresentsrevenueestimatesbycategory.


Comment:TheoriginalrevenuesaccordingtotheEnactedBudget,thefirstsemesterrevenueandtheestimatesforbudgetyearunderwayarepresentedbycategoryoftaxandnon-tax,onpage8forthenationalrevenue,andonpage12forthesub-nationalrevenue.

AnothershortextractfromGoogleTranslate:

"Thetaxon47.5%ofthefinanciallaw,intermsofcashincome,decreasedby2.5%overthesameperiodin2017:-ValueAddedTax(InternalRevenue)applies47.4%oftheFinancialLaw,whilecashincomedecreasedby18.2%overthesameperiodin2017,-Thespecialtaxondomesticgoodsandservicesexceeds57.0%ofthefinanciallaw,comparedtothesameperiodof2017intermsofcashincome,9.7%Thedecreaseintaxrevenuesinthefirsthalfof2018ismainlydueto:(1)-Inrealestatereceiptsasearlyas2017,incomeof469,680millionRiel,Implementationattheendof2016wasrecordedasanationalincomeatthebeginningof2017,resultinginasignificantincreaseinrevenuesinthefirstsixmonthsof2017,OnincomeofKHR94,282million,VAT309,339millionRielandothertaxrevenuesofKHR6,720million,(2)ExistingpoliciesandpreferentialtariffsonsomeprioritysectorsoftheRoyalThegovernmentand(3)therealizationoftaxonrealestateandmovablepropertiesforsub-nationaladministrationsisalsoimportanttoreducenationaltaxrevenues.Thistypeofrevenuecontributed4.5%ofthenationaltaxrevenuesare300to303million."



IBPCommentBasedonconfirmationfromtheresearcher,asthetableonp.8oftheMYRshowsboth2018mid-yearactualvaluesaswellasacolumnwith'2018annualestimates'withrevisedestimatesfortaxandnon-taxrevenuesfortheremainderofthe2018FY,thisresponseisconfirmedasA.

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:c.Yes,theMid-YearReviewpresentsindividualsourcesofrevenueaccountingforlessthantwo-thirdsofallrevenues.


Comment:Taxandnon-taxrevenuearepresentedatbothnationalandsub-nationallevel,withadministrationclassification



IBPCommentThetableonp.8showssomeindividualsources,includingcustoms,excise,andstatepropertyrevenues.Detailsofotherindividualrevenuesourcesarenotprovidedexceptascategories.Theresearcher'sresponseofCisconfirmed.

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.


Comment:Estimatesofborrowinganddebthavebeenupdatedbuttheinformationontheinterestratesonthedebtandmaturityprofileofthedebtnotpresented



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:b.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,butanarrativediscussionisnotincluded.


Comment:TheBudgetSettlementLawforFY2017waspublishedby17December2018.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,butanarrativediscussionisnotincluded.Comments:ThroughoutthelawonTheBudgetSettlementforFY2017presentsthecomparisonbetweentheplanandactualexpenditurehttps://drive.google.com/file/d/1Az_uucPtUu6Gp9jRT7RP1SKSDhCXI4f2/view

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforsomebutnotallexpendituresarepresented.

ResearcherResponseAgreedwithpeerreviewasthereferenceofbudgetsettlementlawforFY2017indicatedtheestimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,butanarrativediscussionisnotincluded

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

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

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

Answer:c.Yes,theYear-EndReportpresentsexpenditureestimatesbyonlyoneofthethreeexpenditureclassifications.

Source:

https://drive.google.com/file/d/1Az_uucPtUu6Gp9jRT7RP1SKSDhCXI4f2/viewhttp://www.treasury.gov.kh/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theYear-EndReportpresentsexpenditureestimatesbyonlyoneofthethreeexpenditureclassifications.Comments:atleastadministrative/ministerialunitarepresentedinthereporthttps://drive.google.com/file/d/1Az_uucPtUu6Gp9jRT7RP1SKSDhCXI4f2/view


ResearcherResponsebasedonpage2/19-18/19of2017budgetsettlementlaw,thetable"B"indicatedthefunctionalexpenditureclassification(bysectors),andtable"B1"onpage19/19indicatedthepublicinvestmentexpenditurebylocalfinanciers.Pleaserefertothislinkhttp://web.treasury.gov.kh/download-document/94

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

Answer:Functionalclassification

Source:https://drive.google.com/file/d/1Az_uucPtUu6Gp9jRT7RP1SKSDhCXI4f2/viewhttp://www.treasury.gov.kh/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeclassificationEconomicclassificationComments:inthereport,ministriesareclassifiedaccordingtotheircategories:administrative,socialandeconomics;theseshouldconsidermatchingmentioneddefinition.


ResearcherResponsebasedonpage2/19-18/19of2017budgetsettlementlaw,thetable"B"indicatedthefunctionalexpenditureclassification(bysectors),andtable"B1"onpage19/19indicatedthepublicinvestmentexpenditurebylocalfinanciers.Pleaserefertothislinkhttp://web.treasury.gov.kh/download-document/94

IBPCommentTheresearcher'sresponseisconfirmed.Thosesectorsareafunctionalclassification.

86.DoestheYear-EndReportpresentexpenditureestimatesforindividualprograms?

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

meananylevelofdetailbelowanadministrativeunit,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:

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theYear-EndReportpresentsestimatesforprogramsaccountingforlessthantwo-thirdsofexpenditures.Comments:tablesfrompages2-5/5presentindividualprogramsofspending,andtablesfrom1-19/19presenttheiraccountingcodesandchapterofexpenditure.Theseshouldbeconsideredtheirprogramaccounting.


ResearcherResponseAgreedwithPRtomoveanswerto(c)asthetable"B"and"B1"of2017budgetsettlementlawonpage1-19indicatedtheexpenditureoffunctionalclassificationandaccountingcodechapterunderministriesanddepartmentswhichcouldbeconsideredasprogramaccountingPleaserefertothislinkhttp://web.treasury.gov.kh/download-document/94

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

GUIDELINES:Question87askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualrevenuesfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenuesarepresented,alongwithanarrativediscussion.


Comment:Article1onpage3oftheBudgetSettlementLaw2017presentstheactualenactedbudgetandtheimplementationbudgetwithpercentageandthedifferencesbetweentheenactedlevelsandactualrevenuesandexpenditurefollowedbyanarrativediscussioninarticles2,3,4,5,6and7.MoreinformationaboutthedifferencesbetweentheenactedlevelsandactualrevenuesandexpenditurearepresentedintheannexA,A1,A2,A3,B,B1,B2,B3onpage15to47.


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

ResearcherResponseArticle1onp-3of2017settlementbudgetlaw,thetablepresentedactualrevenues,expendituresandthedifferencesbetweenenactedandactualoutcomesforrevenuesandexpendituresinbothnominalandpercentages.Article2and3presentedthenarrativeexplanationthedifferencesofrevenueswhilearticle4presentedthenarrativeexplanationthedifferencesofexpenditurescomparingtoenactedlevel

88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theYear-EndReportpresentsrevenueestimatesbycategory.


Comment:Taxandnon-taxrevenuearepresentedinarticle9onthesub-nationalbudgetimplementationinatableonpage9;non-taxrevenueofthecommunecouncilispresentedinatableonpage10.MoreinformationaboutTaxandNon-TaxrevenuearepresentedinannexA(pages12-15),A1(pages16-17),A2(page18),andA3(page19).



89.DoestheYear-EndReportpresentindividualsourcesofrevenue?

GUIDELINES:

Question89askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheYear-EndReport.Thequestionappliestobothtaxandnon-taxrevenue.

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

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


Comment:TheindividualsourcesofrevenuepresentedundertheTaxandnon-taxrevenueinthearticle9onthesub-nationalbudgetimplementationinatableonpage9andnon-taxrevenueofthecommunecouncilinatableonpage10.MoreinformationabouttherevenuearepresentedintheannexA(page12-15)A1(page16-17),A2(page18),andA3(page19).

PeerReviewerOpinion:AgreeComments:tax:incometax,salarytax,taxonproperties,taxonoccupation,importtax,valueaddedtax,....nontax:fisheryconcession,forestconcession,oil/dieseltax,miningconcession,vacantland,landrenting,socialinsurance,capitalofcivlaviation,tourism,televisionandradio,sellingpublicstateproperty,passport....


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:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyearisnotpresented.


Comment:Debtcapitalpaymentpresentedinthearticle4onpage6whichtellingtheenactedbudgetis665514,0millionRiel,actualpaymentis566237,3millionRielandthedifferenceis99276,7millionRielfromtheenactedlevel.Thenarrativediscussionandactualoutcomearenotpresented.



ResearcherResponseArticle4p-6/11of2017settlementbudgetlaw,presentedthedifferencesbetweendebtinstallmentpaymentexpenditureandenactedlevelintotalamount-Notseparatingbetweenprincipalsandinterestpayments

IBPCommentDuetotheresearcher'sconfirmationthatinterestpaymentsarenotpresentedseparatelyfrominterestpayments,thisscoreisrevisedtoaD.

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

Answer:Informationbeyondthecoreelements:


Comment:Debtcapitalpaymentpresentedinthearticle4onpage6whichtellingtheenactedbudgetis665514,0millionRiel,actualpaymentis566237,3millionRielandthedifferenceis99276,7millionRielfromtheenactedlevel.Thenarrativediscussionandactualoutcomearenotpresented.



ResearcherResponseArticle4p-6/11of2017settlementbudgetlaw,presentedthedifferencesbetweendebtinstallmentpaymentexpenditureandenactedlevelintotalamount-Notseparatingbetweenprincipalsandinterestpayments.Thus,thelastboxshouldbeansweredforthisQ90b

IBPCommentDuetotheresearcher'sconfirmationthatinterestpaymentsarenotseparatedfromprincipalpayments,thisscoreisselectedas'noneoftheabove'

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.


Comment:



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



Comment:



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:Thereisnonarrativediscussionandestimationofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomefortheyear.



93.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome?

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

RefertoQuestion50forthenonfinancialdataonresultsincludedintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearenotpresented.


Comment:Thereisnonarrativediscussionandestimationofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomefortheyear.



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

GUIDELINES:Question94askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedleveloffundsforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrative

discussion.

RefertoQuestion52forassistancetothemostimpoverishedpopulationsintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearenotpresented.


Comment:Thereisnonarrativediscussionandestimationofthedifferencesbetweentheenactedleveloffundsforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomefortheyear.



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:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomearepresented.


Comment:IntheannextableB(page38),presentedtheestimateofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomefortheyearforthecurrentexpenditureofthecentralgovernmentandsub-nationallevelandcapitalexpenditureofministries.However,thereisnonarrativediscussiononthoseestimates.



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.


Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,afinancialstatementispartoftheYear-EndReportorisreleasedasaseparatereport.Comments:someelementsofthebalancesheet(incomeandexpenditure)ispresentedinthereportshouldbeconsideredaspartofthefinancialstatement.


ResearcherResponseAsnoevidencetosupport(a)whilethebudgetsettlementlaw2017notpresentedacashflowstatement,anoperatingstatement,abalancesheet,andnotesonaccounting,therefore,itshouldbekeptat(b)

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,aslongastheSAIhasconductedcomplianceorperformanceauditsandmadethemavailable

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

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



tothepublic.A“d”responseappliesiftheSAIhasnotconductedanyofthethreetypesofaudits,orhasnotmadethemavailabletothepublic.

Answer:b.TheSAIhasconductedtwoofthethreetypesofaudits,andmadethemavailabletothepublic.

Source:http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2017_kh.pdfhttp://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2016_kh.pdfhttp://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2015_kh.pdf

http://naa.gov.kh/public-audit-report.html

Comment:Performanceauditsisnotincludedthepublicauditreport2017.Othermore,fromthewebsiteofNAA,thereareanauditreportpresentedonthedraftbudgetsettlementlaw2014,publicauditreportfor2006,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,and2017.



98.WhatpercentageofexpenditureswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:Question98focusesonthecoverageofauditsbytheSupremeAuditInstitution(SAI),askingwhatpercentageofexpenditureswithintheSAI’smandatehasbeenaudited.

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

OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.Financialauditsandcomplianceaudits,orahybridofthetwo,canbetakenintoaccounttoanswerthisquestion.Performanceauditsshouldnotbeconsideredforthisquestion.

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

Answer:a.AllexpenditureswithintheSAI’smandatehavebeenaudited.

Source:http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2017_kh.pdfhttp://www.treasury.gov.kh/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

Comment:Inthetableofarticle1(page3)oftheBudgetSettlementlaw2017presentedtheactualbudgetimplementationasrevenueis21645980,7MillionRielandexpenditureis20016006,9whichisthesamedatacoveragebythepublicauditreport2017(page8and9).SoallexpenditurewithintheSAI'smandatemustbeaudited.



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:d.Noextra-budgetaryfundshavebeenaudited.

Source:http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2017_kh.pdfhttp://www.treasury.gov.kh/download/%E1%9E%85%E1%9F%92%E1%9E%94%E1%9E%B6%E1%9E%94%E1%9F%8B%E1%9E%9F%E1%9F%92%E1%9E%8F%E1%9E%B8%E1%9E%96%E1%9E%B8%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%91%E1%9E%BC%E1%9E%91%E1%9E%B6%E1%9E%8F%E1%9F%8B%E1%9E%90/

Comment:Thepublicauditreport2017(page8,9)andbudgetsettlementlaw2017inthetableofarticle1(page3)presentedthesamebudgetamountofactualrevenueis21645980,7MillionRielandexpenditureis20016006,9MillionRiel.However,therenodataandnarrativedescriptionontheextra-budgetaryfundsannounceinthisauditreport.



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

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

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

Answer:a.Yes,theannualAuditReport(s)includesoneormoreexecutivesummariessummarizingthereport’scontent.


Comment:Theexecutivesummaryofthepublicauditreport2017presentedinthepage1to4.



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.


Comment:TheExecutiveReportisabindingasfullreportofthepublicauditreport2017.Thereisnonarrativediscussiononthestepstobetakentoaddresstheauditrecommendationandfindings.



102.DoeseithertheSupremeAuditInstitution(SAI)orlegislaturereleasetothepublicareportthattracksactionstakenbytheexecutivetoaddressauditrecommendations?

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

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

Answer:d.No,neithertheSAInorlegislaturereportsonstepstheexecutivehastakentoaddressauditrecommendations.


Comment:Onlytherecommendationsandfindingswerepresented,intheauditreport2017,butnotareportthattracksactionstakenbytheexecutiveto

addressauditrecommendations.However,fourstrategicobjectivesoftheStrategicDevelopmentPlan2017-2021oftheNationalAuditAuthorityarepresented,includingtheimprovementofqualityofauditreport.



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:Thesupremenationalcouncilofeconomic(SNCE)isthestateinstitutionandestablishedbygovernment.Thiswasconsideredasindependent,howeverstaffoftheunitisdelegateandtakerolesinbothMinistryofEconomyandFinance(MEF)andSNCE.So,thereisnoIFIyetinCambodia.

Comment:



104.DoestheIndependentFiscalInstitution(IFI)publishmacroeconomicand/orfiscalforecasts?

GUIDELINES:Question104assesseswhetheranIndependentFiscalInstitution(IFI)hasaroleinproducingthemacroeconomicforecast(e.g.,GDPgrowth,inflation,interest

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

rates,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:



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:



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:

Comment:



107.Doesthefulllegislatureand/oralegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal?

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

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

Toanswer“a,”thefulllegislaturemustdebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposalandapproverecommendationsfortheupcomingbudget.

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

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

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

Answer:d.No,neitherthefulllegislaturenoranylegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal.

Source:NationalNews:https://www.khmertimeskh.com/547902/ministry-explains-budget/MEF'swebiste:http://mef.gov.kh/workshop-07-11-2018.html

Comment:ThepriordiscussionontheEBPforthecomingyearwasnotconductedbuttheworkshoponBuildingtheMacroeconomicPolicyFrameworkandPublicFinancialPolicyforDraftingtheLawonNationalBudget2019heldattheNationalAssemblyonNovember6,2018whichabout200participantsfromtheministry,Senate,NationalAssemblyandotherrelevantministrieswerebriefedonthedraft2019budget.



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:b.ThelegislaturereceivestheExecutive’sBudgetProposalatleasttwomonths,butlessthanthreemonths,beforethestartofthebudgetyear.

Source:TheexecutivesummaryofEBP2019postedonMEF'swebsiteandMEF'sfacebookpage:http://www.mef.gov.kh/documents/mustsee/Executive_Summary_2019_Final.pdfhttps://www.facebook.com/671717862924355/posts/1922424587853670/

NewsofCouncilofMinistersubmittedtheDraftEBPtoNationalAssembly:http://m.en.freshnewsasia.com/index.php/en/11672-2018-10-26-05-22-48.html

NewsondraftEBP2018approvedbyNationalAssembly:http://m.en.freshnewsasia.com/index.php/en/11936-2018-11-15-07-19-16.html

NewsdraftbudgetlawapprovedbykingpostonMEF'swebiste:http://gdb.mef.gov.kh/items/_______________________________________________________________________________________________________________________________________________________________________________________.pdf

Comment:theCouncilofMinisterspassthedraftbudgetlaw2019tothelegislatureon26Oct2018whilethedateofapprovingbudgetlaw2019wason15November2018bytheNationalAssemblyofCambodiaandapprovedbythekingon12December2018.




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:BudgetLaw2018approvedbythekingandpostedonMEF'swebsite:http://gdb.mef.gov.kh/items/_______________________________________________________________________________________________________________________________________________________________________________________.pdfDraftbudgetlaw2018approvedbyNationalAssembly:http://m.en.freshnewsasia.com/index.php/en/11936-2018-11-15-07-19-16.html

Comment:EBPisapprovedbyNationalAssemblyby25November2018andapprovedbythekingon12December2018sotheapprovalperiodismorethanonemonthinadvanceofthestartofthebudgetyear.



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

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

Source:LawonPublicFinanceSystem2008,Article52-http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_c…(http://www.cdccrdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf)ConstitutionoftheKingdomofCambodia,article91-http://www.senate.gov.kh/home/index.php?option=com_content&v…(http://www.senate.gov.kh/home/index.php?option=com_content&view=article&id=62&Itemid=566&lang=en)

Comment:Legislaturereallyhaslimitedauthoritytoamendbothexpenditureandrevenuesideofthebudget.Article91oftheConstitutionasamendedMarch1999stipulatesthat:"TheSenators,theMembersoftheNationalAssemblyandthePrimeMinistershallhavetherighttoinitiatelegislation.

MembersoftheNationalAssemblyshallhavetherighttoproposeamendmentstothelawsbutproposedamendmentscannotbeacceptediftheymighthavetheeffectofreducingpublicincomeorincreasingtheburdenonthepeople.Article52:NoanyamendmentonthedraftLawonFinanceispermittedifsuchamendmenthasimpactonthebalanceofaproposedbudget.Thistypeofamendmentcanonlybemadeinthefollowingconditions:-Newlyproposedexpenditureshallbecompensatedbyeliminationorreductionofanyotherspendinginordertomaintainbalancedbudget;-Newlyproposedexpenditureshallbemadewithaccompaniedproposedsavingsonanytypesofanalreadyproposedspendinginordertomaintainbalancedbudget;-Newlyproposedexpenditureshallbemadewithaccompaniedproposaltocreatenewitemofrevenueorincreaserevenuetomaintainbalancedbudget.-AnyamendmentincontrarytotheprovisionsofthisaboveArticleshallberejectedandconsideredasnullandvoid.Noted:Cambodia'sgovernmentisonsinglepartyatthemomenttoapprovethebudget.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thelegislaturehasauthorityinlawtoamendtheExecutive’sBudgetProposal,withsomelimitations.

ResearcherResponsesincenoevidencetosupport(b),iwouldsuggesttokeepitas(c)

IBPCommentBasedonthelaw,thelegislaturehasauthorityonlyasdescribedinresponseC,"thelegislaturecanonlyre-allocatespendingwithinthetotalssetintheExecutive’sBudgetProposalorcanonlydecreasefundinglevelsorincreaserevenues".Theresearcher'sresponseisconfirmed.

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:c.No,whilethelegislaturehastheauthorityinlawtoproposeamendmentstotheExecutive’sBudgetProposal,noamendmentswereoffered.

Source:NewontheKingapprovedonbudget2019:https://www.khmertimeskh.com/559833/budget-for-next-year-approved/

NewsontheNationalAssemblyapprovedonthedraftbudgetlaw2018:http://m.en.freshnewsasia.com/index.php/en/11936-2018-11-15-07-19-16.html

Comment:Thereisnoamendmentproposedduringtheparliamentarymeeting.



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:c.Yes,aspecializedbudgetorfinancecommitteeexaminedtheExecutive’sBudgetProposal,butitdidnotpublishareportwithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:SpecializedbudgetorfinancecommitteeexaminedtheEBPforthefirsttimeon8November2018:http://nac.org.kh/tv/kh/article/3663#.XIYSnigzbIUThenationalassemblyexaminedtheEBPforthesecondtimeon14November2018:http://nac.org.kh/tv/kh/article/3680#.XIYTkygzbIU

Comment:TheEconomicCommissionoftheNationalAssemblydiscussedthedraftbudgetforFY2019for2timesonNovember8and14,2018,afteritCouncilofMinisterpassedthedraftEBPonOctober262018.However,thisnewsreportdoesnotmentionsubmittinganyreporttotheparliament.

Messagefromthemeetings:The2019budgetplaysanimportantpolicyinstrumenttoallowtheRoyalGovernmenttoimplementthe"NationalStrategicDevelopmentPlan2019-2023"andthe"RectangularStrategyPhase4"tocontinuetomaintainpoliticalstability,furtherstrengthenandexpandthepracticeofreligion.DemocracycontinuestomaintainmacroeconomicstabilityandensurehighefficiencyPublicfinancialmanagementandtoachieveafundamentalpolicyofensuringlong-termsustainablegrowthrateofabout7%peryearonawidebaseandcompetitiveness.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,aspecializedbudgetorfinancecommitteehadlessthanonemonthtoexaminetheExecutive’sBudgetProposal,anditpublishedareportwithfindingsandrecommendationspriortothebudgetbeingadopted.

ResearcherResponseDuetonoreferenceofGRtosupportanswer(b),therefore,iwouldsuggesttomaintain(c)

IBPCommentAsthereisnoevidenceofareportbeingpublished,theresearcher'sresponseofCisconfirmed.

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:http://nac.org.kh/tv/kh/article/3680#.XIYTkygzbIU

Comment:OnlythenationalassemblyexaminedtheEBPon14November2018.

PeerReviewerOpinion:AgreeComments:theyshouldhaveinternalmeetingbyeachcommittee,beforethefullparliamentarianmeeting.butwedonotknow.


114.Inthepast12months,didacommitteeofthelegislatureexaminein-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod?

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

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

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

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

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

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

Answer:d.No,acommitteedidnotexaminein-yearimplementation.

Source:

TheCommissiononEconomy,Finance,Banking,andAuditoftheNationalAssemblyexaminedtherevenuecollectionofPreahSihanoukprovince.http://www.nac-kh.org/tv/kh/article/4100#.XIcrHigzbIU

Comment:



115.DoestheexecutiveseekapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunitsthatreceiveexplicitfundingintheEnactedBudget,andisitlegallyrequiredtodoso?

GUIDELINES:Question115examineswhethertheexecutiveseeksapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,andwhetheritislegallyrequiredtodoso.

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

Theconditionsunderwhichtheexecutivemayexerciseitsdiscretiontoshiftfundsshouldbeclearlydefinedinpubliclyavailableregulationsorlaw.Inaddition,theamountoffundsthattheexecutiveisallowedtotransferbetweenadministrativeunitsshouldnotbesoexcessiveastounderminetheaccountabilityoftheexecutivetothelegislature.

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

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

Answer:a.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,anditdoessoinpractice.

Source:LawonPublicFinanceSystem(2008):http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdfPressReleaseontheResultoftheFirstSessionoftheNationalAssembly,6thlegislature,Thursday,November15,2018http://nac.org.kh/tv/kh/article/3682#.XIcvGCgzbIU

Comment:Article55inlawonPublicFinanceSystemLaw2008indicatedspecificallythat"atransfertocreditfromoneministry,institutionorsimilarpublicentitytoanothershallbedeterminedbythelawonfinance"66of100parliamentarymembersapprovedontheshifting.



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:c.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortospendingexcessrevenues,butinpracticetheexecutivespendsthesefundsbeforeobtainingapprovalfromthelegislature.

Source:LawonPublicFinanceSystem(2008):http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf

Article8ofLawonPublicFinancestatedthatanylawthathasthecharacteristicsofafinanciallawshallinclude(1).lawonannualfinance,(2).amendedlaw,(3).thelawonbudgetsettlement.Theamendedlawmightapplyforspendingexcessrevenues.TheLawonPublicFinanceSystemisputintheagendaforamendmentbyMEFworkplanin2020.

Comment:Thereareanumberofarticlesrelevanttochangesinrevenueandexpenditure.Article19prohibitstheexecutiveentitiesfromusingexcessrevenuetosupplementtheapprovedbudget.Article61&62requiretheexecutivetoseekforapprovalincaseofanychangestothebudgetlaw.-Article19:"Revenuesshallbefullyrecordedandshallnotbeusedtodirectlyoffsetexpenses.Anyincreasebyarevenuemanagertoanapprovedlevelofcreditsupplementedbybasingonanyspecialrevenuesourcesshallbestrictlyprohibited."-Article20:"Theentirerevenueshallbeallocatedtoallexpenditureitems.However,somerevenuescanbeallocatedonlyforactualexpenditureitemsunderformsandconditionsspecifiedbylaw."-Article61:"Incaseofnaturaldisastersoranyemergentnecessitybeneficialtothenation,basedonareportoftheMinisterofEconomyandFinance,theRoyalGovernmentmayissueasub-decreetoincreasecreditforutilization.ThiscreditshallbeadoptedbytheamendedlawontheLawofAnnualFinanceandtheGovernmentshallseekimmediateapprovalfromtheNationalAssemblyandtheSenatewhenthesespecialcircumstancesend.ContradictingtotheaboveparagraphofthisLaw,iftheamendedlaw,oftheLawonFinancecannotbedoneinthefourthquarterofafiscalyearoftheLawonAnnualFinanceforeachyear'smanagement,thesecreditsaresubjecttoregularizationintheLawonFinanceinthefollowingyear."-Article62:"AnyotherchangestotheLawonAnnualFinancecanbemadeduringtheperiodofbudgetyearviatheamendedlawoftheLawonAnnualFinancewhichshallbesubmittedtotheNationalAssemblyandtheSenateforapprovalsimilartotheadoptionoftheAnnualFinanciallaws."



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

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

Typically,legislativeapprovalofproposalstoreducespendingbelowthelevelsreflectedintheEnactedBudgetwouldoccuraspartofthesupplemental

budget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

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

Answer:c.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoreducingspendingbelowenactedlevels,butinpracticetheexecutiveimplementsthesecutsbeforeseekingapprovalfromthelegislature.

Source:LawonPublicFinanceSystem(2008):http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf

https://www.mef.gov.kh/documents/mustsee/Mid-Year-Report-2018.pdf

Comment:Article8ofLawonPublicFinancestatedthatanylawthathasthecharacteristicsofafinanciallawshallinclude(1).lawonannualfinance,(2).amendedlaw,(3).thelawonbudgetsettlement.Theamendedlawmightapplytoreducingspending.Comments:Researcher:Act61and62:Theexecutiverequirestoseekforapprovalincaseofanychangetothebudgetlaw.However,theMid-YearReport2018showsthattheExecutivedidnotwaittoobtainapprovalfromlegislaturepriortoreducingspendingbelowenactedlevels.



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:RoleandresponsibilityofCommissionIIoftheNationalAssembly-http://www.nac.org.kh/group-article/84(http://www.nac.org.kh/grouparticle/84).Article22oftheLawonAudit2000CommissionIIisthecommitteethatreviewedtheauditreport.http://naa.gov.kh/images/NAA/public_audit_report/public_audit_report_2017_kh.pdf

Comment:NationalAssemblyistheroleandresponsibilityofthelegislator.CommissionIIoftheNationalAssemblyisresponsibletoreviewandsubmitthedraftpolicyforthefulllegislatorapproval.Thepublicauditreport2017hasbeenproducedon29January2019andpubliclyavailableatthewebsiteofNAA.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,acommitteeexaminedtheAuditReportontheannualbudgetwithinsixmonths(butmorethanthreemonths)ofitsavailability,anditpublishedareportwithfindingsandrecommendations.

ResearcherResponsepleasekeeptheoriginalscoreas(c)duetonoevidencetosupport(b)

IBPCommentAsthereisnoevidenceofareportfromthecommitteebeingpublished,theresearcher'sresponseofCisconfirmed.

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:Article18(new)ofAuditLaw2000http://naa.gov.kh/law-on-audit.html(http://naa.gov.kh/law-on-audit.html)

Comment:TheAuditor-GeneralandDeputyAuditor-InspectorsareappointedbytheRoyalDecreeattherequestoftheRoyalGovernmentandwiththeconfidenceoftheNationalAssemblybyabsolutemajoritysupportOfthetotalnumberofNationalAssemblymembers.



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:Auditlaw2000:http://naa.gov.kh/law-on-audit.html(//naa.gov.kh/law-on-audit.html)

Comment:Article18(new)ofAuditlaw2000-TheAuditor-GeneralandDeputyAuditor-InspectorsareappointedbytheRoyalDecreeattherequestoftheRoyalGovernmentandwiththeconfidenceoftheNationalAssemblybyabsolutemajoritysupportofthetotalnumberofNationalAssembly.TheAuditor-GeneralandDeputyAuditor-Generalsshallbeappointedforatermoffive(5)yearsandmaybereappointedforanotherfive(5)yeartermonlyuponthecompletionofthefirstterm.



121.WhodeterminesthebudgetoftheSupremeAuditInstitution(SAI)?

GUIDELINES:

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

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

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

Source:Auditlaw2000http://naa.gov.kh/law-on-audit.html(http://naa.gov.kh/law-on-audit.html)

Comment:Basedonthearticle17"theNationalAuditauthorityshallhaveitsownseparatebudgetprovidedbythenationalbudget.Therevenueandexpenditureofthenationalauditauthorityshallbesubjecttothefinancialsystemlaw".ButtheMEFhaschangeditsbudgetingapproachwhichismainlybasedontheresultframeworkwhichcalledtheprogrambasedbudgetingtoensurethepolicylinkagetothebudget.Thus,NAAprepareditownbudgetandproposedtotheMEF.Thereisanegotiationforthefinalbudgetbeforeitistabledtothelegislature.

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



122.DoestheSupremeAuditInstitution(SAI)havethediscretioninlawtoundertakethoseauditsitmaywishto?

GUIDELINES:Question122exploresthescopeoftheinvestigativepowersoftheSupremeAuditInstitution(SAI)asprescribedinlaw.

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

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

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

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

Answer:a.TheSAIhasfulldiscretiontodecidewhichauditsitwishestoundertake.

Source:auditlaw2000http://naa.gov.kh/law-on-audit.html(//naa.gov.kh/law-on-audit.html)PublicAuditingstandardhttp://naa.gov.kh/public-auditing-standard.html(http://naa.gov.kh/public-auditing-standard.html)

Comment:Basedonthearticle1,2,3,30,31,32,17"theNationalAuditauthorityshallhaveitsownseparatebudgetprovidedbythenationalbudget.Therevenueandexpenditureofthenationalauditauthorityshallbesubjecttothefinancialsystemlaw".ButtheMEFhaschangeditsbudgetingapproachwhichismainlybasedontheresultframeworkwhichcalledtheprogrambasedbudgetingtoensurethepolicylinkagetothebudget.Thus,NAAprepareditownbudgetandproposedtotheMEF.Thereisanegotiationforthefinalbudgetbeforeitistabledtothelegislature.



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.

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

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

Answer:c.No,butaunitwithintheSAIconductsareviewoftheauditprocessesoftheSAIonaregularbasis.

Source:BaseonthefacetofacediscussiononOBSon17March2017,Thereisnoindependentconsultanttoreviewtheprocess.TheSAIhastheinternalqualitycontrolunit.

Comment:BaseonthefacetofacediscussiononOBSon17March2017,Thereisnoindependentconsultanttoreviewtheprocess.TheSAIhastheinternalqualitycontrolunit.



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:d.Never.

Source:

Comment:Withinthepast12months,NAAhasannouncedontheirwebsiteinparticipatingandorganizingeventinrelatedaudit,macroeconomic,andPublicFinanceforManagement.ThereisnorecordonthemeetingbetweenNAAandlegislatureinhearingscommitteeoflegislaturetoclarifyingtheauditreport



125.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationoftheannualbudget(priortothebudgetbeingtabledinparliament)?

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

ThedraftingofthisquestionanditsanswersarepartiallydrawnfromtheIAP2SpectrumofPublicParticipation,inparticularwithregardstotheconceptsof“involvement”(option“a”intheresponses)and“consultation”(option“b”).See:

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

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

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

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

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

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

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

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

Theresearchermustpresentevidencetosupportselectionofa“c”response.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:d.Therequirementsfora“c”responseorabovearenotmet.

Source:Lawonpublicfinancesystem2008,http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theexecutiveusesparticipationmechanismsduringthebudgetformulationphase,buteitherthesemechanismscaptureonlysomead-hocviews,ortheexecutiveinvitesspecificindividualsorgroupsforbudgetdiscussions(participationisnot,inpractice,opentoeveryone).

IBPCommentTheGovernmentReviewer'ssuggestedanswerisacknowledged.However,asthereisnoadditionalevidenceofanyparticipationmechanismsduringtheformulationphase,theresearcher'soriginalresponseismaintained.

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

126.Withregardtothemechanismidentifiedinquestion125,doestheexecutivetakeconcretestepstoincludevulnerableandunder-representedpartsofthepopulationintheformulationoftheannualbudget?

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

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

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

Answer:b.Therequirementsforan“a”responsearenotmet.

Source:Lawonpublicfinancesystem2008:http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf

Comment:



127.Duringthebudgetformulationstage,whichofthefollowingkeytopicsdoestheexecutive’sengagementwithcitizenscover?

Forthepurposeofthisquestion,keytopicsareconsideredtobe:

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

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

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

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

Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.


Source:PublicForumonMacroeconomicManagementandBudget2019:http://gdb.mef.gov.kh/items/____________________________________________________________________________________________.pdf

Comment:Onlyinvitedpeoplecanattendtheworkshop.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Theexecutive’sengagementwithcitizenscoversatleastthree(butlessthansix)oftheabove-mentionedtopics.Comments:MinistryofEconomyandFinanceconductsapublicforumonMacroeconomicManagementandBudgetregularly.Participantsofthemeetingarelineministries,developmentpartners,privatesectors,researcher,academics,youth,NGOandmedia.

ResearcherResponseAgreedwithGRasthepublicforumhasregularlybeenorganizedbyMEFwithengagementoflineministries,developmentpartners,privatesectors,researcher,academics,youth,NGOandmedia.

IBPCommentDuringanIBPreview,theresearcher'soriginalresponseofDismaintained.Q127isinrelationtotheparticipationmechanismintheformulationofthebudgetassessedinQ125.AsCambodiadoesnothaveanysuchmechanism,thisscoreisautomaticallyD.ThePublicForumonMacroeconomicManagementandBudgetmentionedbytheresearcherandthegovernmentisheldafterthebudgetisapproved.ItisthereforeassessedinQ128andrelatedquestions,notinthisquestion.

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,ornamingspecific


organizations).Whileitisnotpossibleforallcitizensand/orCSOstoparticipateinthisorotherphasesofthebudgetprocess,options“a”and“b”applyifthegovernmentdoesnotexerciseanydiscretionindeterminingwhoisallowedtoparticipate.Whilethereislikelygoingtobeself-selection,itisimportantthattheselectionisnotmadebytheexecutive.

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

Examplesincludehotlines,Facebookannouncements,one-offmeetingswithNGOsinwhichthereisapublicrecord.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

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

Source:Lawonpublicfinancesystem2008,http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf

PublicForumonmacroeconomicmanagementandbudget2018,MinistryofEconomyandFinanceconductedon15January2018andpostonthewebsiteon08April2018.https://www.mef.gov.kh/documents/mustsee/%E1%9E%80%E1%9F%92%E1%9E%9A%E1%9E%94%E1%9E%81%E1%9F%90%E1%9E%8E%E1%9F%92%E1%9E%8C%E1%9E%82%E1%9F%84%E1%9E%9B%E1%9E%93%E1%9E%99%E1%9F%84%E1%9E%94%E1%9E%B6%E1%9E%99%E1%9E%98%E1%9F%89%E1%9E%B6%E1%9E%80%E1%9F%92%E1%9E%9A%E1%9E%BC%E1%9E%9F%E1%9F%81%E1%9E%8A%E1%9F%92%E1%9E%8B%E1%9E%80%E1%9E%B7%E1%9E%85%E1%9F%92%E1%9E%85.pdf

AnadditionalmeetingwasheldaftertheendoftheOBS2019researchercut-offdate:PublicForumonMacroeconomicManagementandBudget2019

Comment:ThemeetingonPublicForumonMacroeconomicManagementandBudgetheldon15January2018.Themeetingagendaare:a)Cambodiaeconomicsituation,b)Budget2019andC)debtmanagementstrategy2014-2018.Participantsofthemeetingarelineministries,developmentpartners,privatesectors,researcher,academics,youth,NGOandmedia.Onlyinvitedparticipantscanparticipateinthemeeting.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theexecutiveusesopenparticipationmechanismsthroughwhichmembersofthepublicprovidetheirinputsonbudgetimplementation.

ResearcherResponseAsreferencecouldnotbefoundtoprovedanswer(b),therefore,wewouldliketomaintainanswer(c)Yes,theexecutiveusesparticipationmechanismsduringthebudgetimplementationphase,buteitherthesemechanismscaptureonlysomead-hocviews,ortheexecutiveinvitesspecificindividualsorgroupsforbudgetdiscussions(participationisnot,inpractice,opentoeveryone).

IBPCommentAsonlyselectedgroupsareinvitedtothemeeting,thismeetsthecriteriaofC.Theresearcher'sresponseisconfirmed.

129.Withregardtothemechanismidentifiedinquestion128,doestheexecutivetakeconcretestepstoreceiveinputfromvulnerableandunderrepresentedpartsofthepopulationontheimplementationoftheannualbudget?

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

Toanswer“a,”theexecutivemustactivelyseekoutindividualsfromvulnerableandunderrepresentedcommunityand/orcivilsocietyorganizationsrepresentingvulnerableandunderrepresentedindividualsandcommunities.Theresearchermustprovideevidencetoshowthegovernment’seffortsand

actions.Theresearchermustspeakwiththerelevantgovernmentofficial(s),andsubsequentlydoublecheckwithanalternativesource,suchasrepresentativesfromvulnerable/underrepresentedgroups.

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


Source:Lawonpublicfinancesystem2008http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf

Comment:



130.Duringtheimplementationoftheannualbudget,whichofthefollowingtopicsdoestheexecutive’sengagementwithcitizenscover?


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

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

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


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

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

Source:LawonPublicFinanceSystem2008http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf

PublicForumonmacroeconomicmanagementandbudget2018,MinistryofEconomyandFinanceconductedon15January2018andpostonthewebsiteon08April2018.https://www.mef.gov.kh/documents/mustsee/%E1%9E%80%E1%9F%92%E1%9E%9A%E1%9E%94%E1%9E%81%E1%9F%90%E1%9E%8E%E1%9F%92%E1%9E%8C%E1%9E%82%E1%9F%84%E1%9E%9B%E1%9E%93%E1%9E%99%E1%9F%84%E1%9E%94%E1%9E%B6%E1%9E%99%E1%9E%98%E1%9F%89%E1%9E%B6%E1%9E%80%E1%9F%92%E1%9E%9A%E1%9E%BC%E1%9E%9F%E1%9F%81%E1%9E%8A%E1%9F%92%E1%9E%8B%E1%9E%80%E1%9E%B7%E1%9E%85%E1%9F%92%E1%9E%85.pdf

Comment:PublicForumonmacroeconomicmanagementandbudget2019,MinistryofEconomyandFinanceconductedon15January2018andpostedonthewebsiteon08April2018.

PeerReviewerOpinion:AgreeComments:butthisanswerappearstocontradictwiththeQ127theresearcherprovided.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Theexecutive’sengagementwithcitizenscoversatleastthree(butlessthansix)oftheabove-mentionedtopics.

ResearcherResponseAgreedwithGRasthepublicforumhasregularlybeenorganizedbyMEFwithengagementoflineministries,developmentpartners,privatesectors,researcher,academics,youth,NGOandmedia.

IBPCommentThankstothegovernmentforthecomment.However,astheforumisorganizedonmacroeconomicmanagement,thisisonlyoneofthesixtopics,thereforethescoreisconfirmedasC.

131.Whentheexecutiveengageswiththepublic,doesitprovidecomprehensivepriorinformationontheprocessoftheengagement,sothatthepubliccanparticipateinaninformedmanner?

Comprehensiveinformationmustincludeatleastthreeofthefollowingelements:

1.Purpose2.Scope3.Constraints4.Intendedoutcomes5.Processandtimeline

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

Non-comprehensiveinformationmeansthatthegovernmentprovidesinformationthatincludesatleastonebutlessthanthreeoftheelementslistedabove.

Purposereferstoabriefexplanationofwhythepublicengagementisbeingundertaken,includingtheexecutive’sobjectivesforitsengagementwiththepublic.

Scopereferstowhatiswithinthesubjectmatteroftheengagementaswellaswhatisoutsidethesubjectmatteroftheengagement.Forexample,thescopemayincludehowacurrentpolicyisadministeredbutexcludethespecificsofthepoliciesthemselves.

Constraintsreferstowhethertherearethereanyexplicitlimitationsontheengagement.Anexampleofaconstraintcouldbethatanypolicychangesmustnotcost(orforgorevenue)morethanaspecificamountorhavenonetfiscalcost.

Intendedoutcomesreferstowhattheexecutivehopestoachieveasaresultoftheengagement.Examplesofintendedoutcomescouldberevisingapolicytobetterreflectcitizenorservice-userviewsortoimprovethewayinwhichaparticularprogramisadministered.

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

Timelinereferstothespecificdatesonwhichthediscretestepsintheprocesswilltakeplace,orduringwhichtheywillbecompleted,andclearstartandenddatesfortheoverallengagement.

Answer“d”appliesiftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationorformulationstage.


Source:http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdf

http://gdb.mef.gov.kh/?page=document&menu1=218&ctype=document&id=218&ref_id=2&lg=khkhhttp://gdb.mef.gov.kh/items/17120191547776751_1990______________________________________________________________________________________________.pdf

Comment:ThemacroeconomicmanagementandbudgetpreparationwascallledbyMEFaspublicforumwhichallowcitizenparticipation.However,thisisjustforinvitedparticipation.Thereisnomechanismforpubliccitizentoparticipateinthebudgetaryprocessatthenationallevel.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Informationisprovidedinatimelymannerinbothoroneofthetwophases,butitisnotcomprehensive.

ResearcherResponseDuetonoevidencetosupportGR,iwouldsuggesttokeep(d)

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:http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdfPublicForumonmacroeconomicmanagementandbudget2019,MinistryofEconomyandFinanceconductedon15January2019andpostthepresentationonthewebsite.http://gdb.mef.gov.kh/?page=document&menu1=218&ctype=document&id=218&ref_id=2&lg=khkh

http://gdb.mef.gov.kh/items/17120191547776751_1990______________________________________________________________________________________________.pdf

Comment:Thereisnomechanismforpubliccitizentoparticipateinthebudgetaryprocessatthenationallevel.



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.



PublicForumonmacroeconomicmanagementandbudget2019,MinistryofEconomyandFinanceconductedon15January2019andpostthepresentationonthewebsite.http://gdb.mef.gov.kh/?page=document&menu1=218&ctype=document&id=218&ref_id=2&lg=khkhhttp://gdb.mef.gov.kh/items/17120191547776751_1990______________________________________________________________________________________________.pdf




134.AreparticipationmechanismsincorporatedintothetimetableforformulatingtheExecutive’sBudgetProposal?

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

Pleasenotethat“timetable”referstoadocumentsettingdeadlinesforsubmissionsfromothergovernmententities,suchaslineministriesorsubnationalgovernment,totheMinistryofFinanceorwhatevercentralgovernmentagencyisinchargeofcoordinatingthebudget’sformulation.ThisdocumentissometimesreferredtoasthebudgetcalendarandisthesamedocumentreferencedinQuestion53.

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

Answer“b”appliesiftheexecutivedoesnotestablishaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudgetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationorimplementationstage.


Source:http://www.cdc-crdb.gov.kh/cdc/twg_network/country_systems_cambodia/strengthening_national_systems/documents_for_reform/PFM/law_on_public_finance_2008_en.pdfhttp://gdb.mef.gov.kh/?page=document&menu1=218&ctype=document&id=218&ref_id=2&lg=khkhhttp://gdb.mef.gov.kh/items/17120191547776751_1990______________________________________________________________________________________________.pdf



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theexecutiveincorporatesparticipationintoitstimetableforformulatingtheExecutive’sBudgetProposalandthetimetableisavailabletothepublic.Comments:TheSupremeDialogueandCommentCouncilfromdefeatpoliticalpartiesisapartofthepubliccitizentoparticipateinthebudgetaryprocess.

ResearcherResponseDuetonoevidencetoprovethatthenationalexecutivehasestablishedaclearsetofguidelinesthatenablecitizensandcivilservantstounderstandwhenparticipationmechanismsshouldbeusedtoenablecitizeninputstobeincorporatedintotheannualbudget,thus,itshouldbekeptas(b)

135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?

GUIDELINESWhilequestions125–135focusonlyonparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencycurrentlyusetoallowthepublictoparticipateinthenationalbudgetprocess,thisquestionasksaboutparticipationmechanismsusedbylineministriestoallowthepublictoparticipateinnationalbudgetprocesses.Thus,participationmechanismsusedbytheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencyshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbyalineministryorifmultiplelineministriesuseparticipation

mechanisms,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.






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).





ResearcherResponseThescoreforthisQ136shouldbe(c)duetonomechanismforpubliccitizentoprovideinputsorveryveryverylimitedspaceforCSOs/NGOstoengageinitspublicdeliberationsontheformulationoftheannualbudget(pre-budgetand/orapprovalstages)

IBPCommentBasedontheresearcher'sresponsetoQ137,theresponsetothisquestionisrevisedfromDtoC.Themeetingsdonothaveclearinvitationswithinformationonhowthepubliccancontributeinputs(andtherearenoquestionsallowed),howeverascivilsocietyisallowedtoattendthemeetingthisscoresaC.---Seminaron"UnderstandingtheFinancialStatementsforManagementin2019"attheNationalAssembly,November6,2018http://www.mef.gov.kh/workshop-07-11-2018.htmlTheNationalAssemblyisstudyingthedraftfinanciallawsfor2019on5November2018http://nac.org.kh/tv/kh/article/3643#.XIoicCgzbIU

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:Seminaron"UnderstandingtheFinancialStatementsforManagementin2019"attheNationalAssembly,November6,2018http://www.mef.gov.kh/workshop-07-11-2018.html

TheNationalAssemblyisstudyingthedraftfinanciallawsfor2019on5November2018http://nac.org.kh/tv/kh/article/3643#.XIoicCgzbIU

Comment:Thereisnopubliccitizeninvolvementintheeventabove,onlyinvitedparticipantswereintheeventsbutjusttolisten.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Thelegislatureseeksinputonatleastthree(butlessthansix)oftheabove-mentionedtopics.Comments:Participantsareallowedtoraisethequestionattheplenarysection.

ResearcherResponseNocitizen-OnlyinvitedparticipantslikeNGOForum-Butnotabletoaskanyquestionduetotimeisverylimitedforthesession.

IBPCommentSincethereisnoinputallowedfromthepublicduringthesemeetings,thescoreforthisquestionisD.

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:Seminaron"UnderstandingtheFinancialStatementsforManagementin2019"attheNationalAssembly,November6,2018http://www.mef.gov.kh/workshop-07-11-2018.html

TheNationalAssemblyisstudyingthedraftfinanciallawsfor2019on5November2018http://nac.org.kh/tv/kh/article/3643#.XIoicCgzbIU

Comment:Thereisnopubliccitizeninvolvementintheeventabove,onlyinvitedparticipantswereintheeventsbutjusttolisten.


GovernmentReviewerOpinion:AgreeComments:Participantsareallowedtoraisethequestionattheplenarysection.

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(bothinitswholeinstitutionor

itsrelevantbudget/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.



Comment:Lawdoesnotmentionaboutpublicparticipationmechanismisneeded.



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).


Source:LawonAudit2000http://naa.gov.kh/law-on-audit.html

PublicAuditStandart:http://naa.gov.kh/public-auditing-standard.html

Comment:

ThisEnglishversionofAuditLaw2000isfoundonthewebsitebutnotsurehowofficialitis:http://intosaiitaudit.org/mandates/mandates/Mandates/Cambodia.htm#Law%20on%20audit



141.DoestheSupremeAuditInstitution(SAI)providethepublicwithfeedbackonhowcitizens’inputshavebeenusedtodetermineitsauditprogram?

GUIDELINES:

ThisquestionreflectstheGIFTprinciplesof“Transparency”and“Sustainability”,andexaminestheextenttowhichtheSupremeAuditInstitutionprovidesinformationtocitizensonwhichpublicinputswerereceived,whichonesareusedtodeterminetheSupremeAuditInstitution’sauditprogram.By“writtenrecord”inthisquestion,wemeanadocumentthatisproducedandreleasedbytheSupremeAuditInstitution.

Answer“a”applieswhentheSupremeAuditInstitutionprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublicand

-Anot-so-detailedreportonhowpublicinputswereusedornotused.ThisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedtodeterminetheSAI’sannualauditprogram.

Answer“c”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Thereceivedfromthepublicor


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetorifmaintainformalmechanismsthroughwhichthepubliccansuggestsissues/topicstoincludeintheSAI’sauditprogram.


Source:LawonAudit2000http://naa.gov.kh/law-on-audit.htmlPublicAuditStandart:http://naa.gov.kh/public-auditing-standard.html

Comment:ThisEnglishversionofAuditLaw2000isfoundonthewebsitebutnotsurehowofficialitis:http://intosaiitaudit.org/mandates/mandates/Mandates/Cambodia.htm#Law%20on%20audit



142.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccancontributetoauditinvestigations(asrespondents,

witnesses,etc.)?

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


Source:LawonAudit2000http://naa.gov.kh/law-on-audit.htmlPublicAuditStandart:http://naa.gov.kh/public-auditing-standard.html

Comment:ThisEnglishversionofAuditLaw2000isfoundonthewebsitebutnotsurehowofficialitis:http://intosaiitaudit.org/mandates/mandates/Mandates/Cambodia.htm#Law%20on%20audit

