Open Budget Survey 2019 · Budget Proposal is submitted to the legislature for consideration. If...

OpenBudgetSurvey2019Questionnaire

IraqApril2020

CountryQuestionnaire:Iraq

PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

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

Answer:FY2019

Source:TheFinancialManagementLawandPublicDebtOrderNo95of2004.itstates:“Fiscalyear”isthegeneralgovernment’saccountingperiod,whichbeginsonJanuary1standendsonDecember31st"..

Comment:

PeerReviewerOpinion:AgreeComments:RefertoAnnexA,Section2titled"DefinitionsforthePurposesofthisLaw".

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:FY2018

ResearcherResponseTheOBSmethodologyrequirestheassessmentofthemostrecentoccurringdocumentwiththefiscalyearthatthedocumentisreferringto(asopposedtothefiscalyearitwaspublishedin).InIraq'sthepre-budgetstatementwillbediscussingthebudgetstrategyfortheupcomingyeari.e.FY2019.

PBS-2.WhenisthePBSmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Answer:d.ThePBSisnotreleasedtothepublic,orisreleasedlessthanonemonthbeforetheExecutive’sBudgetProposalisintroducedtothelegislature

Source:

Comment:Iraq'sMinistryofFinanceusuallydonotpublishthepre-budgetstatement,itisforinternaluse.

PeerReviewerOpinion:Agree

GovernmentReviewerOpinion:Agree

PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

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

Answer:

Source:ThePBSisnotpublished,itisforinternaluseonly.

Comment:



PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

Answer:

Source:

Comment:Notapplicable



PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:

Source:Thepre-budgetstatementisnotpublishedonthewebsite:http://mof.gov.iq/Pages/MainMof.aspx

Comment:NA

PeerReviewerOpinion:AgreeComments:URLisnotnecessaryasthePBSisnotpublished.


PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

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

Option“d”appliesifthePBSisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:d.Notapplicable

Source:

Comment:



PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?

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

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

Answer:c.Producedforinternalpurposes/useonly

Source:The2019documentwasproducedforinternaluse

Comment:

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



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

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

Answer:TheFinancialManagementlaw(Order952004)requiresthatthePBStobeproducedinMayeachyear.However,ourinternalsourcesconfirmedthatthedocumenthasbeenproducedbutforinternaluseonly.

Source:http://govinfo.library.unt.edu/cpairaq/regulations/20040604_CPAORD_95_Financial_Management_Law_and_Public_Debt_Law_with_Annex_A_and_B.pdfEnglishlink:https://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

Comment:PleaserefertoLaw95of2004-section6,para2and3-mentioningthatduringthemonthofMayofeachyear,MinisterofFinanceshallissueareportontheprioritiesforfiscalpolicyforthenextfiscalyear,includingtheproposedtotallimitonspendingandthelimitsforeachindividualspendingunit,andsubmitittotheCouncilofMinistersforapproval.BasedontheprioritiesforfiscalpolicyestablishedbytheCouncilofMinisters,MoFshallissueacircularsettingguidelinesandobjectivesoffiscalpolicyforspendingunitsforthepreparationoftheirbudgets.

PeerReviewerOpinion:AgreeComments:SpecifiedparagraphsofSection6canbefoundonPage10ofAnnexA.


PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

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

Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:Notknown.

Source:Basedonthe2004PFMlaw,theMoFissuesaBudgetCircular.

Comment:

PeerReviewerOpinion:AgreeComments:2004FinancialManagementLawsimplyreferstoaBudgetCircularforsettingguidelinesandobjectivesoffiscalpolicy.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ThestatementofbudgetisissuedinMayeveryyearanditiscirculatedtoallministriesandentitiesthatarenotrelatedto

ministriesComments:Medium-termBudgetStrategyadoptedandissuedbytheMinistryofFinanceisdependedoninpreparingBudgetstatementdeterminingannualexpendituresceilingsandrevenuesforecasts.Forexample,medium-termbudgetstrategy(2018-2020)throughthelinkmof.gov.iq/pages/ar/BalanceArchive.aspx.

ResearcherResponseInotethereviewerscommentsandevidenceprovided,withmanythanks.TheFinancialManagementLawdoesnotspecifyatitleforthedocument.However,thedocumentreferredtobygovernmentreviewerispublishedoutsidetheOBSguidelinesandassuchisnotconsideredforthePre-BudgetStatement.(TheOBSresearchcut-offis31December2018.)

PBS-8.Istherea“citizensversion”ofthePBS?

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

Answer:b.No

Source:

Comment:



EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:

Comment:ItisappropriatetoevaluateEBP2019asthatwasthemostrecentbudgetproposalsubmittedtoparliament.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:FY2018Comments:Ipreferusing2018asthefiscalyearoftheEBPbecausethecurrentyearisnotendedyet

ResearcherResponseTheOBSmethodologyrequiresassessmentofthethemostrecentoccurringdocumentwiththefiscalyearthatthedocumentisreferringto(asopposedtothefiscalyearitwaspublishedin).InIraq,themostrecentbudgetproposalsubmittedwasreferringtoFY2019.

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

EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?


Answer:28/10/2018

Source:http://www.iraq-businessnews.com/2018/10/30/iraqs-2019-draft-budget-analysis/

Comment:AsperFinancialManagementLaw,Section(para8),thebudgethastobesubmittedtoCouncilofMinistersinSeptember.ByOctober10th,theMoFshouldsubmitthedraftbudgettotheCouncilofRepresentatives.IraqEBP2019wastabledinparliamenton28October2018.

PeerReviewerOpinion:AgreeComments:PleasenotethecommentshouldrefertoSection6,Paragraph8.


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:d.TheEBPisnotreleasedtothepublic,orisreleasedafterthebudgethasbeenapprovedbythelegislature

Source:TheEBPisnotreleasedtothepublic.

Comment:



EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?




Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

Answer:

Source:Nosourcesavailable

Comment:TheEBPisnotpublished.Howevermuchofthecontentgetleakedtothepress!

PeerReviewerOpinion:AgreeComments:ReviewsoftheEBParealsopublished,referencedandlinkedtoinindicatorEBP-1b.


EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.


Answer:

Source:NA

Comment:The2019EBPisnotpublishedonMoF'swebsite.



EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?


Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

Answer:

Source:NA

Comment:NA



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.


Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.NoComments:EBPissubmittedtotheexecutiveandlegislativeauthoritieswithreadableandcomprehensiblenumericaldata(excelsheet)notingthatthedraftofbudgetconsistsofdetaileddatawhichareapprovedandthenpublished

ResearcherResponseInotetheGR'scommentswiththanks.However,OBSmethodologyrequiresallbudgetdocumentsassessedontheirpublicavailability,i.e.theyshouldbepublishedonline,inatimelymanner,onthewebsiteoftheauthorityproducingitandavailabletothepublicfreeofcost.WhilstitisacceptedEBPismachinereadable,itwaspublishedinternallyandnotpubliclyavailable,thereforetheresponseremains"d".

EBP-6a.IftheEBPisnotpubliclyavailable,isitstillproduced?

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

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEBP-2).

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


Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.

Option“d”appliesifthedocumentisnotproducedatall.

Option“e”appliesifthedocumentispubliclyavailable.

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


Source:ItistherequirementundertheFinancialManagementOrderNo95of2004(Section6)toproducetheEBPandsubmittotheCouncilofRepresentativesbyOctober10thofeachyear.

Comment:



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

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

Answer:TheEBPissubmittedtoparliamentanddebatedinparliamentaswell.Fore.g.seethefollowingnewsfromparliament:http://ar.parliament.iq/2018/11/06/%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d9%86%d9%88%d8%a7%d8%a8-%d9%8a%d8%b5%d9%88%d8%aa-%d8%b9%d9%84%d9%89-%d9%85%d9%81%d8%a7%d8%aa%d8%ad%d8%a9-%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d9%88%d8%b2%d8%b1/

Source:

Comment:

PeerReviewerOpinion:AgreeComments:Variousothersourcescanbeprovided,howeverthisismostappropriateasitlinkstoagovernmentwebsite.


EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

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

IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.


Answer:ProposedFederalBudget2019

Source:Internalsources.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ProposedFederalBudget2018

IBPCommentPleaseseeresearcher'sresponsetoEBP-1a.

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:



EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:FinancialManagementOrder95of2004requirestheEBtobeapprovedinDecemberannually.

Comment:PleaseseebelowthelinkfortheWagaaAl-IraqiaNo4485issuesonMonday2ndApril2018,containingtheEB2018.https://moj.gov.iq/view.3761/andMoFwebsite:http://mof.gov.iq/pages/ar/FederalBudgetLaw.aspx

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

WeareconsideringtheFederalBudgetLawforFY2018,asFY2019'sbudgetwasapprovedaftertheOBSresearchcut-offdate.Seehttp://ar.parliament.iq/2019/01/24/%D9%85%D8%AC%D9%84%D8%B3-%D8%A7%D9%84%D9%86%D9%88%D8%A7%D8%A8-%D9%8A%D8%B5%D9%88%D8%AA-%D8%B9%D9%84%D9%89-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9-%D8%A7%D9%84/



EB-1b.WhenwastheEBapproved(enacted)bythelegislature?


Answer:3/3/2018

Source:MinistryofFinancewebsite:http://mof.gov.iq/pages/ar/BalanceArchive.aspx

Comment:TheHouseofRepresentativeapprovedtheBudget2018on3March2018.Seehttps://www.reuters.com/article/us-mideast-crisis-iraq-budget/iraqi-parliament-approves-budget-kurdish-lawmakers-boycott-vote-idUSKCN1GF0PP

PeerReviewerOpinion:AgreeComments:ItisworthnotingthattheEBforFY2019wasapprovedsoonerthanforFY2018.


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

Source:http://mof.gov.iq/pages/ar/FederalBudgetLaw.aspx

http://mof.gov.iq/Documents/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%20%D8%A7%D9%84%D8%A7%D8%AA%D8%AD%D8%A7%D8%AF%D9%8A%D8%A9%20%D9%84%D8%B3%D9%86%D8%A92018.pdf

Comment:EB2018wasapprovedbyParliamenton3March2018andpublishedintheOfficialGazetteon3April2018.

PeerReviewerOpinion:AgreeComments:ThefollowingURLcanbeusedtoconfirmtheanswer:http://www.rudaw.net/english/middleeast/iraq/030420181


EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.


Answer:3/4/2018

Source:

Comment:TheEB2018waspublishedontheofficialJournal"AlWaqaa"on3rdapril2018.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:3/3/2018Comments:Source:MinistryofFinancewebsite:http://mof.gov.iq/pages/ar/BalanceArchive.aspxTheHouseofRepresentativeapprovedtheBudget2018on3March2018.Seehttps://www.reuters.com/article/us-mideast-crisis-iraq-budget/iraqi-parliament-approves-budget-kurdish-lawmakers-boycott-vote-idUSKCN1GF0PP

ResearcherResponseWhiletheBudgetLawwasapprovedon3rdMarch2018,thisquestionisaskingaboutthedateofpublicationoftheapprovedBudgetLaw.Thedatestampontheofficialgazetteshows3rdApril2018:https://www.rudaw.net/english/middleeast/iraq/030420181

EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.


Answer:ThedateismentionedintheOfficialGazettewheretheEnactedBudgetwaspublished.

Source:AlWaqaaAl-IraqiaJournal-OfficialGazette.http://www.rudaw.net/english/middleeast/iraq/030420181

Comment:Itwaspublishedon3April2018intheofficialGazetteNO4485.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:3/3/2018

IBPCommentPleaseseeresearcher'sresponsetoEB-3a.

EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?


Answer:http://www.rudaw.net/english/middleeast/iraq/030420181

Source:BudgetlawpublishedonMoF’swebsite:http://mof.gov.iq/pages/ar/FederalBudgetLaw.aspxandBudgetLawpublishedinOfficialGazette:http://www.rudaw.net/english/middleeast/iraq/030420181

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:http://mof.gov.iq/pages/ar/BalanceArchive.aspx

IBPCommentThelinkcitedbythereviewerincludesbudgetdocuments,albeitpublishedlate.

EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?


Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:TheBudgetLawpublishedonlineisinPDFformat.

Comment:

PeerReviewerOpinion:AgreeComments:EBisnotpublishedin.csv,.xls/.xlsx,and.jsonformats.

GovernmentReviewerOpinion:Disagree


SuggestedAnswer:a.Yes,allofthenumericaldataareavailableinamachinereadableformatComments:Allthedataareavailableonthelinkhttp://mof.gov.iq/pages/ar/BalanceArchive.aspxandinArabicthetitlesare:: ت 2018 زام2018 دا زاا .pdf2018م دا زاا ن م2018 دا زاا ت .pdfى زاا اإ م2018 دا زاا ن2020-2018 ) مpdf2018.(ا ا ةراز ما طا ( 2020-2018 ) ىا زاا اإ .pdf قا ز . م2018 ا ةراز ما طا2018 زا ا دا .pdf2018م تاداا لو . 2018 زا ا دا قا ز .pdfم تا تا لو م2018 تاداا لو2018.pdf تاو او او تا ا . م2018 تا تا لو .pdf2018 او اا تاو او او تا ا

.pdf226 ر ءارزا را 2018 او اا .pdf واو ا تا لو 226 ر ءارزا را .xlsx واو ا تا لوت تا ما 2018.pdf ترا تا ن 2018 313 ر ءارزا را ت تا ماpdf2018.ا ما عا ت ا ترا تا ن 2018 313 ر ءارزا را .pdf2018 ما عا ت

ResearcherResponseThankyoutothereviewersfortheircomments.Theinformationprovidedaresupportingdocument,apartfromoneExcelfilerefertoGrants,nonearemachinereadable,astheyareinpdfformat.Inaddition,theywerepublishedoutsideOBStimelinesscriteriaandthereforeconsideredunavailable.Thetimelinessofabove-mentioneddocumentswasverifiedthroughJavascript.Scoreremainsunchanged.

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.


Answer:e.Notapplicable(thedocumentispubliclyavailable)

Source:TheFederalBudgetLaw2018ispubliclyavailable.

Comment:



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

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

Answer:AcopyofEBusuallypublishedintheofficialGazetteandontheMinistryofFinancewebsite.

Source:

Comment:

PeerReviewerOpinion:AgreeComments:Commentnotrequiredasoptions“c”and“d”werenotchoseninpreviousquestionEB-6a.


EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.

Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”


Answer:FederalBudgetLawfortheRepublicofIraqforthefiscalYear2018;

Source:MinistryofFinanceWebsite

Comment:Arabic:2018 ا دا زاا ن

PeerReviewerOpinion:AgreeComments:FollowingURLcanbeprovided:http://mof.gov.iq/pages/ar/FederalBudgetLaw.aspx


EB-8.Istherea“citizensversion”oftheEB?


Answer:b.No

Source:MinistryOffinancewebsite:http://mof.gov.iq/obs/ar/Pages/default.aspx

Comment:ThereisaCitizensBudgetproduced,butitispublishedlate,almostsevenmonthsaftertheapprovaloftheBudgetLawfor2018.Link:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fCitizens%27+Budget+Folder+-+%d9%85%d8%ac%d9%84%d8%af++%d9%85%d9%88%d8%a7%d8%b2%d9%86%d8%a9+%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%b7%d9%86%d9%8a%d9%86%2fIRAQ-2018-Citizen-Budget_EN_Final_6-OCT-2018-1.pdf

PeerReviewerOpinion:AgreeComments:TheURLprovidedoftheCitizensBudgetisa“citizensversion”oftheEB.

GovernmentReviewer


Opinion:DisagreeSuggestedAnswer:a.YesComments:TheCitizenBudget2018wasissuedandpublishedontheMinistryofFinancewebsiteonOctober2018asinthelink:Citizen'sBudget2018http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx7

IBPCommentManythankstothereviewersfortheircomments.WhilethereisaCitizensBudgetpublishedforthe2018BudgetLaw,itwaspublishedlate,thereforetheresponseremains"b".

CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?


IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.

Answer:2018

Source:MinistryoffinanceWebsite:

ENGLISH:http://www.mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fCitizens%27+Budget+Folder+-+%d9%85%d8%ac%d9%84%d8%af++%d9%85%d9%88%d8%a7%d8%b2%d9%86%d8%a9+%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%b7%d9%86%d9%8a%d9%86%2fIRAQ-2018-Citizen-Budget_EN_Final_6-OCT-2018-1.pdf

ARABIC:http://www.mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fCitizens%27+Budget+Folder+-+%d9%85%d8%ac%d9%84%d8%af++%d9%85%d9%88%d8%a7%d8%b2%d9%86%d8%a9+%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%b7%d9%86%d9%8a%d9%86%2fIRAQ-2018-Citizen-Budget_AR_Final_6-OCT-2018-1.pdf

Comment:TheCitizensBudgetreferstotheFederalBudgetLawfor2018.



CB-2a.ForthefiscalyearindicatedinCB-1,whatisthepublicavailabilitystatusoftheCB?

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

RememberthatpubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedbytheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Answer:

a.Producedbutmadeavailableonlinetothepublictoolate(publishedaftertheacceptabletimeframe)

Source:TheCBisassociatedwiththeBudgetLawthatwasapprovedinMarch2018.MinistryofFinancewebsitepublishedtheassociatedCitizensBudgetsevenmonthslaterinOctober2018.

Comment:



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

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

Answer:

Source:

Comment:

PeerReviewerOpinion:

GovernmentReviewerOpinion:

CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?


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

Answer:7/10/2018

Source:MinistryofFinance:



Comment:Thedateofpublicationismentionednexttothedocumenttypeandname:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx

PeerReviewerOpinion:AgreeComments:The3rdURLisappropriatefortheanswer.


CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.


Answer:fromresearchingMinistryofFinanceWebsite(whichincludesadatestamp):http://mof.gov.iq/obs/ar/Pages/default.aspx

Source:MinistryofFinancewebsite:http://mof.gov.iq/obs/ar/Pages/default.aspx

Comment:

PeerReviewerOpinion:AgreeComments:See3rdURLinpreviousquestion.


CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?


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

Answer:http://www.mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fCitizens%27+Budget+Folder+-+%d9%85%d8%ac%d9%84%d8%af++%d9%85%d9%88%d8%a7%d8%b2%d9%86%d8%a9+%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%b7%d9%86%d9%8a%d9%86%2fIRAQ-2018-Citizen-Budget_AR_Final_6-OCT-2018-1.pdf

Source:MinistryofFinance:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx



Comment:



CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

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


IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

Answer:IraqiCitizens'Budgetfor2018

Source:Ministryoffinancewebsite

Comment:

PeerReviewerOpinion:AgreeComments:Onthedocumentitisalsoreferredtoas"Citizen'sBudgetofIraq".


CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

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

Answer:OnlyoneCBwasproduced

Source:LinkforCBaspublishedontheMoFwebsite:http://www.mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fCitizens%27+Budget+Folder+-+%d9%85%d8%ac%d9%84%d8%af++%d9%85%d9%88%d8%a7%d8%b2%d9%86%d8%a9+%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%b7%d9%86%d9%8a%d9%86%2fIRAQ-2018-Citizen-Budget_EN_Final_6-OCT-2018-1.pdf

Comment:TheCitizensBudgetisforthe2018FederalBudgetLawortheEnactedBudget.

PeerReviewerOpinion:AgreeComments:CorrespondstotheEB,releasedinbothEnglishandArabic.


IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx

Comment:InIraq,thefiscalyearrunsfrom1stJanuaryto31stDecember.

PeerReviewerOpinion:AgreeComments:AnswerreferstoAnnexA,Section2titled"DefinitionsforthePurposesofthisLaw"ofthe2004FinancialManagementlaw.


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:MinistryofFinanceWebsite

Comment:TheIn-yearsreportsaremonthlyreportswhichduring2018havebeen,generally,publishedwithintwotothreemonthsperiod,whichiswithintheOBSguidelines.InaccordancewithSection9(7)AnnexAoftheFinancialManagement2004,MoFistopublishaconsolidatedreportonrealizedreceiptsandexecutedpayments(ofthereportingmonth)bythe15thofthesubsequentmonth.

PeerReviewerOpinion:AgreeComments:WhileIYRsarepublishedlaterthanthespecifiedperiodwithinthe2004FinancialManagementLaw,theyarenonethelesspublishedwithinanacceptabletimeperiodtobeconsideredpubliclyavailable(within3months).


IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

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


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

Answer:IYRforJan2018publishedin15April2018;IYRforFeb2018publishedin7May2018;IYRforMar2018publishedin24May2018;IYRforApril2018publishedin25June2018;IYRforMay2018publishedin26Jul2018;IYRforJune2018publishedin27August2018;IYRforJul2018publishedin30Sept2018;

Source:MinistryOfFinanceWebsite:

http://mof.gov.iq/Pages/MOFPublicReports.aspx

Comment:

PeerReviewerOpinion:AgreeComments:Publisheddatesforremainingmonthlyreportsprovidedbelow:AugustIYRpublishedon28/10/2018SeptemberIYRpublishedon05/12/2018OctoberIYRpublishedon02/01/2019NovemberIYRpublishedon30/01/2019DecemberIYRpublishedon03/03/2019


IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.


Answer:ItispublishedontheMinistryofFinancewebsite.

Source:

Comment:

PeerReviewerOpinion:AgreeComments:URLprovidedbelow:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx


IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?


ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:http://mof.gov.iq/pages/MOFPublicReports.aspx

Source:ExampleofMarch2018report:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fIn-year+Report+March+2018.xlsx

Comment:

PeerReviewerOpinion:AgreeComments:URLtotheMinistryofFinanceWebsiteprovidedbelow:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx


IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?


Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.

Answer:a.Yes,allofthenumericaldataareavailableinamachinereadableformat

Source:MinistryofFinancewebsite:http://mof.gov.iq/pages/MainMOF.aspx,thereportareinExcelformat.Marchreport:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fIn-year+Report+March+2018.xlsx

Comment:

PeerReviewerOpinion:AgreeComments:Providedinthe.xlsxformat.


IYRs-6a.IftheIYRsarenotpubliclyavailable,aretheystillproduced?

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

Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(see


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



Source:MonthlyIn-yearreportsarepubliclyavailable.

Comment:



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

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

Answer:

Source:

Comment:

PeerReviewerOpinion:

GovernmentReviewerOpinion:

IYRs-7.IftheIYRsareproduced,pleasewritethefulltitleoftheIYRs.

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

IfIn-YearReportsarenotproducedatall,researchersshouldmarkthisquestion“n/a.”

ResearchersshouldprovidethefulltitleofthemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–thefulltitlesofolderIYRs.

Answer:FederalBudget2018,StateAccountforthemonthofNovember2018

Source:

MinistryofFinancewebsite

Comment:

PeerReviewerOpinion:AgreeComments:AnexampleforthemonthofNovemberprovided.Thiscorrespondstoothermonths.


IYRs-8.Istherea“citizensversion”oftheIYRs?


Answer:b.No


Comment:

PeerReviewerOpinion:AgreeComments:TheURLprovidedisusedtoshowanabsenceofacitizensversionoftheIYRs.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:ThroughthedocumentofCitizenBudget2018whichispublishedontheMinistryofFinancewebsite,includingpagesofexpendituresfor2017comparedto2018

ResearcherResponseWhilstacknowledgingthattheMoFhasbegunpublishingaCB,theonlycitizensversionisoftheEnactedBudgetwhichincludessomeinformationonbudgetexecution.AcitizensversionoftheIn-yearreportsisexpectedtobeasimplified,easytounderstandversion,producedwithinthesametime-frameandcoveringthecontentsofthemonthlyreports.Scoreremainsunchanged.

MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:

Comment:




MYR-2.WhenistheMYRmadeavailabletothepublic?


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

Answer:d.TheMYRisnotreleasedtothepublic,orisreleasedmorethanthreemonthsafterthemidpoint

Source:TherearenoMidYearrevieworareportpublished.

Comment:ThereisnoMidYearReviewassuchnosuchreportispublished.

PeerReviewerOpinion:AgreeComments:AbsenceofaMYRcanbefoundontheMinistryofFinancewebsite.http://mof.gov.iq/Pages/MOFPublicReports.aspx

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.SixweeksorlessafterthemidpointComments:27/8/2018

IBPCommentPleaseseeresearcher'sresponsetoindicatorMYR-3b.

MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?




Answer:

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Itispublishedon27/8/2018


MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.


Answer:n/a

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Onthelink:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx:Thetitleofthefileis:GovernmentAccountJuneItconsistsofthefollowingtitles:1-TheMinistryofFinance/AccountingDepartment/AccountsConsolidationSection/ThesystemofconsolidatingthestateaccountsonthecurrentandinvestmentbudgetuntilJune2018.2-Reportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudget3-Reportactualexpenditures,thelevelofministriesbyeconomicclassificationfortheinvestmentbudget4-Reportactualexpenditures,thelevelofministriesbyeconomicclassificationfortheinvestmentbudget.5-Reportexpendituresbyeconomicclassificationforthecurrentbudget.6-AReportontheexpenditureoftheinvestmentbudgetattheleveloftypesofinvestment.7-Reportonexpenditurebysectorfortheinvestmentbudget.8-Reportrevenuesbyeconomicclassificationoncurrentandinvestmentbudget.9-AdvancesSummary.10-Reportoilandnon-oilrevenuesandthepercentageofeachofthetotalrevenueforthecurrentbudget.

ResearcherResponseManythankstotheGovernmentreviewerfortheircomments.AsperOBSmethodology,asixmonthIn-yearreportwillnotqualifyforaMid-yearreview.ThecontentsofaMid-YearreviewgobeyondthesixmonthimplementationfigurestocovergovernmentsfiscalperformanceagainstthestrategysetoutintheBudgetLaw,includesomerevisedexpenditureandrevenueestimatesandforwardlookingprojectionsfortheremainderoftheyear.ThestatusofMid-yearReviewinIraqremains"NotProduced".

MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?


Answer:

Source:

Comment:ThereisnoMYRandthereforethereisnolink.

PeerReviewer

Opinion:Agree

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Onthelink:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx:Thetitleofthefileis:GovernmentAccountJuneItconsistsofthefollowingtitles:1-TheMinistryofFinance/AccountingDepartment/AccountsConsolidationSection/ThesystemofconsolidatingthestateaccountsonthecurrentandinvestmentbudgetuntilJune2018.2-Reportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudget3-Reportactualexpenditures,thelevelofministriesbyeconomicclassificationfortheinvestmentbudget4-Reportactualexpenditures,thelevelofministriesbyeconomicclassificationfortheinvestmentbudget.5-Reportexpendituresbyeconomicclassificationforthecurrentbudget.6-AReportontheexpenditureoftheinvestmentbudgetattheleveloftypesofinvestment.7-Reportonexpenditurebysectorfortheinvestmentbudget.8-Reportrevenuesbyeconomicclassificationoncurrentandinvestmentbudget.9-AdvancesSummary.10-Reportoilandnon-oilrevenuesandthepercentageofeachofthetotalrevenueforthecurrentbudget.


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.


Source:

Comment:NA


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allofthenumericaldataareavailableinamachinereadableformatComments:Thefileisreadablebecauseitisinexcelformatthroughthelink:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx:Thetitleofthefileis:GovernmentAccountJuneItconsistsofthefollowingtitles:1-TheMinistryofFinance/AccountingDepartment/AccountsConsolidationSection/ThesystemofconsolidatingthestateaccountsonthecurrentandinvestmentbudgetuntilJune2018.2-Reportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudget3-Reportactualexpenditures,thelevelofministriesbyeconomicclassificationfortheinvestmentbudget4-Reportactualexpenditures,thelevelofministriesbyeconomicclassificationfortheinvestmentbudget.5-Reportexpendituresbyeconomicclassificationforthecurrentbudget.6-AReportontheexpenditureoftheinvestmentbudgetattheleveloftypesofinvestment.7-Reportonexpenditurebysectorfortheinvestmentbudget.8-Reportrevenuesbyeconomicclassificationoncurrentandinvestmentbudget.9-AdvancesSummary.10-Reportoilandnon-oilrevenuesandthepercentageofeachofthetotalrevenueforthecurrentbudget.


MYR-6a.IftheMYRisnotpubliclyavailable,isitstillproduced?

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

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


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


Answer:d.Notproducedatall

Source:

Comment:Thereisnomid-yearbudgetexecutionreportproduced.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)

ResearcherResponseThegovernmentdoesnotproduceMYR.TocomplywithOBSandinternationalstandardsasstatedinFinancialManagementOrder,itshouldproduceMYR.Thereforethescoreshouldstand.


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

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

Answer:AsperFinancialManagementLawof2004,section9onbudgetexecutiondoesnotlaytherequirementforanymid-yearbudgetimplementationreport.

Source:

Comment:

PeerReviewerOpinion:AgreeComments:WhiletheFinancialManagementLawof2004stipulatescertaindocumentssuchasIYRs,thereisnomentionofaMYR.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Notapplicablebecauseitisavailablepublically


MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

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


Answer:

Source:N/A

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:throughthelink:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx:Thetitleofthefileis:GovernmentAccountJuneItconsistsofthefollowingtitles:1-TheMinistryofFinance/AccountingDepartment/AccountsConsolidationSection/ThesystemofconsolidatingthestateaccountsonthecurrentandinvestmentbudgetuntilJune2018.2-Reportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudget3-Reportactualexpenditures,thelevelofministriesbyeconomicclassificationfortheinvestmentbudget4-Reportactualexpenditures,thelevelofministriesbyeconomicclassificationfortheinvestmentbudget.5-Reportexpendituresbyeconomicclassificationforthecurrentbudget.6-AReportontheexpenditureoftheinvestmentbudgetattheleveloftypesofinvestment.7-Reportonexpenditurebysectorfortheinvestmentbudget.8-Reportrevenuesbyeconomicclassificationoncurrentandinvestmentbudget.9-AdvancesSummary.10-Reportoilandnon-oilrevenuesandthepercentageofeachofthetotalrevenueforthecurrentbudget.


MYR-8.Istherea“citizensversion”oftheMYR?


Answer:b.No

Source:

Comment:NoMYRproduced.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspxCitizensBudget2018


YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?



Answer:FY2017

Source:Link:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEnd-Year+Report+2017(2).pdf

Comment:

PeerReviewerOpinion:AgreeComments:SelectionofFY2017isbasedonOBSguidelinesandtheIraqifiscalyearstartingonJanuary1standendingonDecember31st.AsaresulttheFYof2018cannotbereviewed.


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:TheMoFpublishedanImplementationreportonthe2017budget.ThisreportwaspublishedinDecember2018,here:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEnd-Year+Report+2017(2).pdf

Comment:NotethatthetimelypublicationofaYear-endreportisanimprovementinpractice.



YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?



Answer:30/12/2018


Comment:



YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.


Answer:ThedateismentionedonMoFwebsite,nexttodocumenttypeanddocumentname.


Comment:



YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?


Answer:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEndYear+Report+2017(2).pdf

Source:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEnd-Year+Report+2017(2).pdf

Comment:


GovernmentReviewer

Opinion:Agree

YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?


Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:TheYear-endReportispublishedinPDFformat.

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.NoComments:Thecorrectansweris"No"astheYERispublishedbutnotinanacceptablemachinereadableformat.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:DataarepublishedinPDFformatandexcelsheetasinlink:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fI-nyear+Report+December+2017.xlsxthetitleis:GovernmentAccountDecember2017

ResearcherResponseThankyoutothepeerreviewerfortheircomments.AsperOBSmethodology,ifadocumentispubliclyavailablebutnodataisavailableinmachinereadableformat,answerchoice"c"applies.In-yearreportsdonotqualifytobeassessedforthisindicator.Thescorehasbeenrevisedfrom"d"to"c".

YER-6a.IftheYERisnotpubliclyavailable,isitstillproduced?

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

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



Source:TherewasayearendimplementationreportpublishedonMoF'swebsitebeforetheOBSresearchcut-offofDecember31st2018.

Comment:


AspertheFinancialManagementLawof2004,Section11(8),oncetheannualbudgetexecutionreportisapprovedbyparliament,ithastobepublishedintheOfficialGazette.



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

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

Answer:Throughinternalsources.

Source:

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:n/aComments:Optionscanddwerenotselectedinthepreviousquestion.Answershouldben/a.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:NotapplicableComments:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%

IBPCommentApologiesforthetypo.Thecorrectresponseis"N/A"astheyear-endreportispubliclyavailable.

YER-7.IftheYERisproduced,pleasewritethefulltitleoftheYER.

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

Answer:ImplementationreportoftheGeneralBudgetfor2017

Source:MinistryofFinance:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx

Comment:



YER-8.Istherea“citizensversion”oftheYER?


Answer:b.No

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:iraqicitizen2018:ENGLISH:http://www.mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fCitizens%27+Budget+Folder+-+%d9%85%d8%ac%d9%84%d8%af++%d9%85%d9%88%d8%a7%d8%b2%d9%86%d8%a9+%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%b7%d9%86%d9%8a%d9%86%2fIRAQ-2018-Citizen-Budget_EN_Final_6-OCT-2018-1.pdf

ResearcherResponseInotetheGRcommentinrelation2018CitizensbudgetfortheApprovedBudget.However,thisnotacitizensversionoftheYear-endreport.ThereforetheScoreremainsunchanged.

AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2016

Source:

Comment:

PeerReviewerOpinion:AgreeComments:Theresearchcut-offdateofthe31stofDecember2018occurslessthan18monthsaftertheendofthe2017financialyear.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:FY2018,FY2017

ResearcherResponseBasedonOBSmethodology,AuditreportforFY2017and2018cannotbeconsideredastherewassufficienttimeforthereportstobepublishedaftertheOBSresearchcut-offdate(asthepeerreviewerhasnoted).Responseremainsthesame.


AR-2.WhenistheARmadeavailabletothepublic?


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

Answer:d.Doesnotreleasetothepublic,orisreleasedmorethan18monthsaftertheendofthebudgetyear

Source:FederalBureauofSupremeAudit(FBSA)publishesanannualreportbutthesedonotincludeanauditoftheyear-endfinalaccountsontheexecutionofbudget.Seereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692

Comment:AsperFinancialManagementlawof2004,Section14(2)MoFprovidestotheFederalBoardofSupremeAudit(FSBA)-theapprovedandsupplementarybudgetsandanyaccompanyingdocumentsandthefinalaccountsofpubliccorporations.

FBSALawNo.31fortheYear2011grantstheFBSA’sanextensivemandatethatincludesauditingpublicfinance

PeerReviewerOpinion:AgreeComments:SeealsotheURLtotheFBSA'sannualreportfor2016,theFYofevaluation.https://www.fbsa.gov.iq/ar/reports/view/196

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.12monthsorless,butmorethansixmonths,aftertheendofthebudgetyearComments:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdfandSeereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692and,30/9/2017 1/1/2017 ة ردا م بhttps://www.fbsa.gov.iq/uploads/files/reports/_2017-9-30_ 112017_ _ ةردا م_ _.pdf

ResearcherResponseManythankstothereviewersfortheircomments.OBSassessesthepublicavailabilityofareportshowingauditresultsoftheexecutionofthebudget.Asnoted,inIraqtheAuditAnnualreportdoesnotincludeanauditofthebudgetfinalaccounts.Theresponseremains"d".

AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?



Answer:

Source:https://www.fbsa.gov.iq/ar

Comment:

PeerReviewerOpinion:AgreeComments:ItshouldbenotedthattheFBSA'sannualreportfor2016waspublishedonthe18thofMarch2017.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdfandSeereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692and,30/9/2017 1/1/2017 ة ردا م بhttps://www.fbsa.gov.iq/uploads/files/reports/_2017-9-30_ 112017_ _ ةردا م_ _.pdf

IBPCommentPleaseseeresearcher'sresponsetoindicatorAR-2.

AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.


Answer:N/A

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdfandSeereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692and,30/9/2017 1/1/2017 ة ردا م بhttps://www.fbsa.gov.iq/uploads/files/reports/_2017-9-30_ 112017_ _ ةردا م_ _.pdf


AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?


Answer:

Source:https://www.fbsa.gov.iq/ar

Comment:


GovernmentReviewer

Opinion:DisagreeSuggestedAnswer:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdfandSeereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692and,30/9/2017 1/1/2017 ة ردا م بhttps://www.fbsa.gov.iq/uploads/files/reports/_2017-9-30_ 112017_ _ ةردا م_ _.pdf


AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?


Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.


Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,someofthenumericaldataareavailableinamachinereadableformatComments:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdfandSeereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692and,30/9/2017 1/1/2017 ة ردا م بhttps://www.fbsa.gov.iq/uploads/files/reports/_2017-9-30_ 112017_ _ ةردا م_ _.pdf


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:MinistryofFinance

Comment:AsperthePEFAreportof2017(https://pefa.org/sites/default/files/IQ-Oct17-PFMPR-Public%20with%20PEFA%20Check.pdf),thefinalaccountsaresubmittedlatetotheFBSA.Anauditoftheyear-endfinalaccountsisnotpublishedonFBSA'swebsite.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)


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

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

Answer:ItisarequirementundertheFinancialManagementOrder95forthe2004andFBSAlawNo.31fortheYear2011toauditpublicfinances.Butthesearenotpublishedonlinewithin18monthsofthereportingperiod.

Source:

Comment:AsperthePEFAreportof2017(https://pefa.org/sites/default/files/IQ-Oct17-PFMPR-Public%20with%20PEFA%20Check.pdf),thefinalaccountsaresubmittedlatetotheFBSA.Anauditoftheyear-endfinalaccountsisnotpublishedonFBSA'swebsite.

PeerReviewerOpinion:AgreeComments:PleaserefertoAnnexA,Section11ofthe2004FinancialManagementLaw.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:N/A


AR-7.IftheARisproduced,pleasewritethefulltitleoftheAR.

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

Answer:FederalBoardofSupremeAuditReport,StateAccountforFiscalyear2016

Source:"FederalBoardofSupremeAuditReport,StateAccountforFiscalyear2015",thiswasthetitleofthelastAR.The2016reporttitlewillbesimilar.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdfandSeereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692and,30/9/2017 1/1/2017 ة ردا م بhttps://www.fbsa.gov.iq/uploads/files/reports/_2017-9-30_ 112017_ _ ةردا م_ _.pdf


AR-8.Istherea“citizensversion”oftheAR?


Answer:b.No

Source:

Comment:



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

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

Answer:a.Yes



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

Comment:



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

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

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfile

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfileComments:AllrevenuesandexpendituresdatacanbeloadedthroughthewebsiteofOpenbudgetaccordingtothefollowingtitlesGovernmentAccountDecember2018:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobsGovernmentAccountDecember2017:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs

ResearcherResponseManythankstothereviewers.Ihavetheresponseto"a"basedonthewebsitehttp://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx

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

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats

Source:Thereportareforeachyearscanbedownloadedseparatelynotinmultipleyear:http://www.mof.gov.iq/pages/ar/FinalAccounting.aspx

Comment:


GovernmentReviewerOpinion:Disagree

SuggestedAnswer:b.Yes,butonlyexpendituredatacanbedownloadedformultipleyearsinconsistentformatsComments:Youcanfindrevenuesandexpendituresdataformultipleyearsinthefile,whichtitleandlinkismentionedbelowfortheyears2017-20222020-2018 ) ىا زاا اإ ).pdf2020-2018 ) ىا زاا اإ )http://mof.gov.iq/Documents/%D8%A5%D8%B3%D8%AA%D8%B1%D8%A7%D8%AA%D9%8A%D8%AC%D9%8A%D8%A9%20%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%20%D9%84%D9%84%D9%85%D8%AF%D9%89%20%D8%A7%D9%84%D9%85%D8%AA%D9%88%D8%B3%D8%B7%20(2018-2020).pdfinddition,youcanfindhttp://mof.gov.iq/obs/ar/Pages/CPEChart.aspxhttp://mof.gov.iq/obs/ar/Pages/RVEXChart.aspx

ResearcherResponseManythankstothereviewers.Theresponsehasbeenrevisedto"a".However,itisworthnotingthatthewebsiteisnotupdatedregularly.

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

Answer:a.Yes

Source:Thereisadedicatedsectionongraphs(althoughsomeinformationisfrom2017andthereforetoooldtobeused).See:1)Implementationofbudget:http://mof.gov.iq/obs/ar/Pages/BEChart.aspx2)Revenuesandexpenses:http://mof.gov.iq/obs/ar/Pages/RVEXChart.aspx3)Comparisonofrevenuesandexpenditures:http://mof.gov.iq/obs/ar/Pages/CPEChart.aspx4)PublicDebt:http://mof.gov.iq/obs/ar/Pages/PDChart.aspx5)GlobalBudgetTrends:http://mof.gov.iq/obs/ar/Pages/GBTChart.aspx6)Compositionofexpenditures:http://mof.gov.iq/obs/ar/Pages/WDMGChart.aspx

Comment:



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

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

Answer:a.Yes

Source:FinancialArrangementandPublicDebtOrder95of2004.PublishedontheMinistryofFinancewebsite,requiresthepublicationofbudgetandaccountsinaccordancewithinternationalstandards.Link:https://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

Comment:LawsBudgetDepartment:http://mof.gov.iq/obs/ar/Pages/otherreports.aspx

ThereisarevisedFinancialManagmentlawpublishedin2019:https://dinarvets.com/forums/index.php?/topic/264095-financial-management-law/however,itwillbeineffectinupcomingyears.

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

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

PeerReviewerOpinion:AgreeComments:SeespecificallyAnnexA,sections2,4,5,7,9,10and11ofthe2004FinancialManagementLaw.Thesecollectivelystipulatethepublicavailabilityofcertaininformation.


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:FinancialManangemntLaw95of2004:Arabichttp://mof.gov.iq/pages/ar/FinanceAdministrationLaw.aspxEnglishhttps://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

Comment:Therearenootherlawsapartfromthe"FinancialManagementOrder95of2004",ProvidesthattheGovernmentshouldfollowinternationalstandardsinpreparingtheBudget,whilstnotspecificallyreferstoit,"Transparency"isoneofsuchstandard.PlaeserefertoAnnexAsection1.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.NoComments:Thisanswerreferstothesame2004FinancialManagementLawreferredtointhepreviousquestion.Thisshouldnotbeconsideredan'additionallaw'.


ResearcherResponseManythankstothereviewers.Iagreetorevisetheresponseto"b".

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.

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

Answer:d.No,expendituresarenotpresentedbyadministrativeunit.

Source:Thedraftbudgetisavailableforinternaluseonly.ItisnotpublishedonMoF'swebistebythetimeofitsapprovalbyCouncilofrepresentatives.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.Comments:Yes,itispresentedbyadministrativeunitandadoptedinbudgetproposal,thesameisadoptedandpresentedasEB

ResearcherResponseBasedOBSmethodology,ifadocumentisassessedas"notpubliclyavailable",allquestionsaboutitscomprehensivenesswillberespondedtoashavingnoinformation.AsweestablishedthattheExecutive'sbudgetproposalisproducedonlyforinternaluseinIraq.Subsequently,allquestionsaboutthecontentofEBPwillbescoring"d".

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:b.No,expendituresarenotpresentedbyfunctionalclassification.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expendituresarepresentedbyfunctionalclassification.Comments:Theyarepresentedbyfunctionalclassificationandadoptedinbudgetproposal,thesameisadoptedandpresentedasEB

IBPCommentPleaserefertoresearcher'sresponsetoindicator1.

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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thefunctionalclassificationiscompatiblewithinternationalstandards.Comments:ItiscompatiblewithinternationalstandardsandwithIMF


4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.

Answer:b.No,expendituresarenotpresentedbyeconomicclassification.

Source:n/a

Comment:


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

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

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

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


5.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyeconomicclassification,istheeconomicclassificationcompatiblewithinternationalstandards?

GUIDELINES:

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

Answer:b.No,theeconomicclassificationisnotcompatiblewithinternationalstandards,orexpendituresarenotpresentedbyeconomicclassification.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theeconomicclassificationiscompatiblewithinternationalstandards.Comments:ItiscompatiblewithinternationalstandardsandwithIMF


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.

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

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

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,programsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresented.Comments:Yesthebudgetproposalpresentsexpendituresforindividualprogramsfortheindividualcapital(investment)budget


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

GUIDELINES:

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

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

Answer:d.No,multi-yearexpenditureestimatesarenotpresentedbyanyexpenditureclassification.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:d.No,multi-yearexpenditureestimatesarenotpresentedbyanyexpenditureclassification.Comments:Expendituresarepresentedformultipleyearsaccordingtothebudgetstrategyforthemediumtermsuchasstrategyof2018-2020publishedonMOFwebsite:2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


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

Answer:Noneoftheabove

Source:

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Expendituresclassificationsincludeestimatesforamulti-yearperiodintheExecutive'sBudgetProposalaccordingtotheadministrativeandeconomicclassifications


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

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


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

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

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

Answer:d.No,multi-yearestimatesforprogramsarenotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:

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

b.Yes,multi-yearestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresented.Comments:Budgetproposalispresenteddependingonmultiple-yearestimatesofexpendituresforaccordingtoindividualprogramsdependingonmedium-termbudgetstrategyfor2018-2020asin2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspx

ResearcherResponseInotetheGR'scomments.However,the2018budgetdocumentswerepublishedaftertheresearchcut-offdateofDecember31st2018,andasthesedocumentshadnotbeenpublished,thereforecannotbeconsideredtoanswerthequestionshere.Accordingly,thescoreremainasd.

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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesoftaxrevenueaccountingforalltaxrevenuearepresented.Comments:Budgetproposalispresenteddependingonmultiple-yearestimatesofexpendituresforaccordingtoindividualprogramsdependingonmedium-termbudgetstrategyfor2018-2020asin2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspx

IBPCommentPleaserefertoresearcher'sresponsetoindicators1and8.

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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesofnon-taxrevenueaccountingforallnon-taxrevenuearepresented.Comments:Budgetproposalispresenteddependingonestimatesofexpendituresformultipleyearsaccordingtonon-taxrevenuesdependingonmedium-termbudgetstrategyfor2018-2020asin2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


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

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforatleasttwoyearsfollowingthebudgetyearinquestion.

Answer:b.No,multi-yearestimatesofrevenuearenotpresentedbycategory.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearestimatesofrevenuearepresentedbycategory.Comments:Budgetproposalispresenteddependingonestimatesofexpendituresformultipleyearsaccordingtotaxandnon-taxrevenuesdependingonmediumtermbudgetstrategyfor2018-2020asin2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


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’sBudget

Proposaloritssupportingdocumentationmustpresentmulti-yearestimatesofindividualsourcesofrevenuethatwhencombinedaccountforatleasttwo-thirdsofallrevenue,butnotallrevenue.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsmulti-yearestimatesofindividualrevenuesourcesthataccountforlessthantwo-thirdsofrevenue.Answer“d”appliesifindividualsourcesofrevenuearenotpresentedforamulti-yearperiod.

Answer:d.No,multi-yearestimatesforindividualsourcesofrevenuearenotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearestimatesforindividualsourcesofrevenueaccountingforallrevenuearepresented.Comments:Budgetproposalispresenteddependingonestimatesofexpendituresformultipleyearsaccordingtobudgetstrategydependingonmedium-termbudgetstrategyfor2018-2020asin2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


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:d.No,noneofthethreeestimatesrelatedtogovernmentborrowinganddebtarenotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:Budgetproposalispresenteddependingonestimatesofexpendituresfortheamountofnetnewborrowingrequiredduringthebudgetyear;·thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;and·theinterestpaymentsontheoutstandingdebtforthebudgetyear.accordingtoindividualprogramsdependingonbudgetstrategyformediumterm2018-2020asin2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


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


Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:1.Thenewnetborrowingispresentedduringthebudgetyear2.Thetotaldebtserviceismentionedintheproposedbudgetofexecutiveauthority3.Allthearrearsarementionedintheproposedbudget(suchasmaturedebtpaidasgovernmentdebtى زاا اإ2020-2018 ) http://mof.gov.iq/pages/ar/BalanceArchive.aspx(اfile:///C:/Users/mof/Downloads/1)20%202% %20ا ما 20% ة%20ا ).pdf ضاا و ما ا اfile:///C:/Users/mof/Downloads/ ضاا 20% %20و %20ا ىا 20% 20% ما 20% %20ا اا .pdf


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,andultimatelywhetherthecostofservicingthe

accumulateddebtisaffordable.

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

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

Answer:d.No,informationrelatedtocompositionoftotaldebtoutstandingisnotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthecompositionofthetotaldebtoutstanding.Comments:Informationofoutstandingdebtasmaturedebtorasdomesticdebtbecausetherearenoexternalarrearsforbeingrepaidontime.AlegeltextrelatedtothemisputintheEPBandEB:file:///C:/Users/mof/Downloads/1)20%202% %20ا ما 20% ة%20ا ).pdf ا ا

ضاا و ما file:///C:/Users/mof/Downloads/ ضاا 20% %20و %20ا ىا 20% 20% ما 20% %20ا اا .pdf

IBPCommentPleaserefertoresearcher'sresponsetoindicator1and8.

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


Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Maturityismentioned,whichinmostisdomestic,inEPBandtheninEB:asinthelink:file:///C:/Users/mof/Downloads/1)20%202% %20ا ما 20% ة%20ا ).pdf ضاا و ما ا اfile:///C:/Users/mof/Downloads/ ضاا 20% %20و %20ا ىا 20% 20% ما 20% %20ا اا .pdf


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:d.No,informationrelatedtothemacroeconomicforecastisnotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforthemacroeconomicforecast.Comments:Suchasinmedium-termBudgetStrategyasinthefirstaxis:1.analysisofmacroeconomicindicatorsaswellasGDPanalysis(2017-2022)2.theexpectedincomeperperson(2017-2022)3.Fixedcapitalcomposition(expectedratesofcapitalaccumulation(2017-2022)4.Foretastedconsumptionexpenditurerates(2017-2022)5.Inflationasinthelink:20202020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspxinadditionto: ما ةاfile:///C:/Users/mof/Downloads/1)20%202% %20ا ما 20% ة%20ا ).pdf ضاا و ما ا اfile:///C:/Users/mof/Downloads/ ضاا 20% %20و %20ا ىا 20% 20% ما 20% %20ا اا .pdf


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


Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:MacroeconomicforecastsaredeterminedontheGDPlevelandinflationrate,interestratesinthemedium-termbudgetstrategyinwhichbudgetproposal;ofexecutiveauthorityisdeterminedasinthelink:file:///C:/Users/mof/Downloads/1)20%202% %20ا ما 20% ة%20ا ).pdf ضاا و ما ا اfile:///C:/Users/mof/Downloads/ ضاا 20% %20و %20ا ىا 20% 20% ما 20% %20ا اا .pdf


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

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

GUIDELINES:

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

·inflationrate;

·realGDPgrowth;and

·interestrates.

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

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

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

Answer:d.No,informationrelatedtodifferentmacroeconomicassumptionsisnotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedtoshowtheimpactofdifferentmacroeconomicassumptionsonthebudget.Comments:Informationandestimatesofproposedbudgetofexecutiveauthorityarepresentedtodisplaytheimpactofmacroeconomicassumptions

andvariableswhichinturnaffectstheexpenditures,revenues,budgetinflation,andinflationfunding(debt)asinthelinks:ى زاا اإ2020-2018 ) http://mof.gov.iq/pages/ar/BalanceArchive.aspx(ا ما ةاfile:///C:/Users/mof/Downloads/1)20%202% %20ا ما 20% ة%20ا ).pdf ضاا و ما ا اfile:///C:/Users/mof/Downloads/ ضاا 20% %20و %20ا ىا 20% 20% ما 20% %20ا اا .pdf


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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesthatshowhowallnewpolicyproposalsaffectexpendituresarepresented,alongwithanarrativediscussion.Comments:Estimatesthatshowhowallnewpolicyproposalsaffectexpendituresarepresented,alongwithanarrativediscussion.throughthemedium-termbudgetstrategy2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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”responseappliesifthepresentation

includesonlyanarrativediscussion,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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesthatshowhowallnewpolicyproposalsaffectrevenuesarepresented,alongwithanarrativediscussion.Comments:Themedium-termbudgetstrategypresentsestimatesthatshowhowallnewpolicyproposalsaffectrevenuesfrom2018-2022 ا2020-2018 ) ىا زاا اإ 2020_2018 زاا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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:d.No,expenditureestimatesforBY-1arenotpresentedbyanyexpenditureclassification.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,expenditureestimatesforBY-1arepresentedbytwoofthethreeexpenditureclassifications.Comments:ExpenditureestimatesfortheyearprecedingBY-1arepresentedaccordingtotwoclassifications:administrativeandeconomic ا2020-2018 ) ىا زاا اإ 2020_2018 زاا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,programsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresentedforBY-1.Comments:ExpendituresprogramsarepresentedfortheyearprecedingtheBYaccordingtothelink:ى زاا اإ 2020_2018 زاا ا2020-2018 ) andhttp://mof.gov.iq/pages/ar/BalanceArchive.aspx(اfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,expenditureestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.Comments:ExpenditureestimatesfortheyearprecedingBY2018areupdatedfromtheoriginalenactedlevelsreflectingrealexpendituresasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,expenditureestimatesforBY-2andprioryearsarepresentedbytwoofthethreeexpenditureclassifications.Comments:ExpenditureestimatesforBY-2andprioryearsarepresentedbytwoofthethreeexpenditureclassifications,administrativeandeconomicasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:


Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:2018 زاا ا _expenditureestimatesforBY-2andprioryearsarepresentedbytwoofthethreeexpenditureclassifications,administrativeandeconomocasin:20202020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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.

Source:n/a

Comment:



b.Yes,programsaccountingforatleasttwo-thirdsof,butnotall,expendituresarepresentedforBY-2andprioryears.Comments:Expenditureprogramsfortwoyearspriorto2018arepresented:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ةاlا


24.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallexpendituresreflectactualoutcomes?

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

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Answer:d.Noactualdataforallexpendituresarepresentedinthebudgetorsupportingbudgetdocumentation.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:Actualdataforallexpendituresarepresentedoneyearpriortothebudgetyear ىا زاا اإ 2020_2018 زاا ا2020-2018))http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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

GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.

Answer:b.No,revenueestimatesforBY-1arenotpresentedbycategory.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.Comments:Taxandnon-taxrevenuesestimatesarepresentedbycategoryfortheyearpriorto2018asin: زاا اإ 2020_2018 زاا ا2020-2018 ) ىا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?


Answer:d.No,individualsourcesofrevenuearenotpresentedforBY-1.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.Comments:Sourcesofallrevenuesarepresentedfortheyearpriorto2018:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ةاlا


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


Answer:b.No,revenueestimatesforBY-1havenotbeenupdatedfromtheoriginalenactedlevels.

Source:n/a

Comment:

PeerReviewer

Opinion:Agree

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevels.Comments:RevenueestimatesforBY-1havebeenupdatedfromtheoriginalenactedlevelsasin:ى زاا اإ 2020_2018 زاا ا2020-2018 ) andhttp://mof.gov.iq/pages/ar/BalanceArchive.aspx(اfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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


Answer:b.No,revenueestimatesforBY-2andprioryearsarenotpresentedbycategory.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.Comments:RevenueestimatesforBY-2andprioryearsarepresentedbycategoryasin: ىا زاا اإ 2020_2018 زاا ا2020-2018))http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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


Answer:d.No,individualsourcesofrevenuearenotpresentedforBY-2andprioryears.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:IndividualsourcesofrevenueaccountingforallrevenuearepresentedforoneyearpriortoBYasin: اإ 2020_2018 زاا ا2020-2018 ) ىا زاا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?


Answer:d.Noactualdataforallrevenuesarepresentedinthebudgetorsupportingbudgetdocumentation.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:Foroneyearpriortothebudgetyearasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ةاlا


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:d.No,informationrelatedtogovernmentdebtisnotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforgovernmentdebt.Comments:Informationbeyondthecoreelementsispresentedforgovernmentdebtintheproposedmedium-termbudgetstrategywhichisdependedoninthebudgetproposalpresentedtotheexecutiveauthority.Informationonnewborrowingandpublicdebt(internalandexternal)aswellasissuedsovereignguaranteesasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


32.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichthedebtfiguresreflectactualoutcomes?

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

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

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

Answer:d.Noactualdataforgovernmentdebtarepresentedinthebudgetorsupportingbudgetdocumentation.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:Debtfiguresarepresentedfortheyearpriortothebudgetproposalof2018asin: ىا زاا اإ 2020_2018 زاا ا2020-2018))http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


33."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonextra-budgetaryfundsforatleastthebudgetyear?

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

GUIDELINES:

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

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

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

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

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

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

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

Answer:d.No,informationrelatedtoextra-budgetaryfundsisnotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforallextra-budgetaryfunds.Comments:Thecoreinformationispresentedforallextra-budgetaryfundsandmentionedwithinbudgettermsandallocationsputforthem(notcountedasdebtwithinactualexpendituresasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )

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

http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ةاlا


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

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

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

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

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

Answer:b.No,centralgovernmentfinancesarenotpresentedonaconsolidatedbasis.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,centralgovernmentfinancesarepresentedonaconsolidatedbasis.Comments:Centralgovernmentfinancesarepresentedonaconsolidatedbasis.asin:-2018 ) ىا زاا اإ 2020_2018 زاا ا2020)http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdfةا lا


35.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofintergovernmentaltransfersforatleastthebudgetyear?

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

Toanswer“a,”theExecutive’sBudgetProposalorsupportingdocumentationmustpresentforatleastthebudgetyearbothestimatescoveringall


intergovernmentaltransfersandanarrativediscussingthesetransfers.Ifanarrativediscussionisnotincluded,butestimatesforallintergovernmentaltransfersarepresented,thena“b”answerisappropriate.A“c”responseappliesifthepresentationincludesestimatescoveringonlysome,butnotall,intergovernmentaltransfers(regardlessofwhetheritalsoincludesanarrativediscussion).Answer“d”appliesifnoestimatesofintergovernmentaltransfersarepresented.

Answer:d.No,estimatesofintergovernmentaltransfersarenotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofallintergovernmentaltransfersarepresented,butanarrativediscussionisnotincluded.Comments:Estimatesofallintergovernmentaltransfersarepresented,butanarrativediscussionisnotincludedasin:2020_2018 زاا ا2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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

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

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

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

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

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

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

Answer:d.No,alternativedisplaysofexpendituresarenotpresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,onealternativedisplayofexpendituresispresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.Comments:ExpendituresarepresentedbyministriesofHealth,EducationAgricultureandSocialbenefitsasin: اإ 2020_2018 زاا ا2020-2018 ) ىا زاا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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


Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Expendituresofhealthandeducationsareallocatedbygeographicalareas


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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofalltransferstopubliccorporationsarepresented,butanarrativediscussionisnotincluded.Comments:Estimatesofalltransferstopubliccorporationsarepresentedespeciallythatofelectricityandoilasin:2020_2018 زاا ا2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


38.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonquasi-fiscalactivitiesforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforthequasi-fiscalactivityandtheintendedbeneficiaries.)

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

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

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

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

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

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

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

Answer:d.No,informationrelatedtoquasi-fiscalactivitiesisnotpresented.

Source:n/a

Comment:




GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforallquasi-fiscalactivities.Comments:Thecoreinformationispresentedforallquasi-fiscalactivitiesasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ةاlا


39.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassets,andanestimateoftheirvalue.)

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

Alistingofthefinancialassets;andAnestimateoftheirvalue.

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

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

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

Answer:d.No,informationrelatedtofinancialassetsisnotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforallfinancialassets.Comments:Thecoreinformationispresentedforallfinancialassetasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ةاlا


40.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonnonfinancialassetsheldbythegovernmentforatleastthebudgetyear?

(Thecoreinformationmustincludealistingoftheassetsbycategory.)

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

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

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

Answer:d.No,informationrelatedtononfinancialassetsisnotpresented.

Source:n/a

Comment:




41.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofexpenditurearrearsforatleastthebudgetyear?

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

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

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

Answer:d.No,estimatesofexpenditurearrearsarenotpresented.

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

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

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallexpenditurearrearsarepresented,alongwithanarrativediscussion.Comments:Estimatesofallexpenditurearrearsarepresented,alongwithanarrativediscussionasin: زاا اإ 2020_2018 زاا ا2020-2018 ) ىا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


42.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationoncontingentliabilities,suchasgovernmentloanguaranteesorinsuranceprograms,foratleastthebudgetyear?

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

GUIDELINES:

Question42focusesoncontingentliabilities,askingwhether“core”informationrelatedtotheseliabilitiesispresented.Thesecorecomponentsinclude:

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

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

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

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

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

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

Answer:d.No,informationrelatedtocontingentliabilitiesisnotpresented.

Source:n/a



Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,informationbeyondthecoreelementsispresentedforallcontingentliabilities.Comments:Informationbeyondthecoreelementsispresentedforallcontingentliabilitiesasin:ى زاا اإ 2020_2018 زاا ا2020-2018 ) andhttp://mof.gov.iq/pages/ar/BalanceArchive.aspx(اfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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.

Source:n/a

Comment:




GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:Informationispresented,butitexcludessomecoreelementsasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ةاlا


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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofallsourcesofdonorassistancearepresented,butanarrativediscussionisnotincluded.Comments:Estimatesofallsourcesofdonorassistancearepresented,butanarrativediscussionisnotincludedasin:2020_2018 زاا ا2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


45.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationontaxexpendituresforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachtaxexpenditure,theintendedbeneficiaries,andanestimateoftherevenueforegone.)

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

astatementofpurposeorpolicyrationale;alistingoftheintendedbeneficiaries;andanestimateoftherevenueforegone.

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

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

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

Answer:d.No,informationrelatedtotaxexpendituresisnotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforalltaxexpenditures.Comments:Thecoreinformationispresentedforalltaxexpendituresasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ةاlا


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.

Source:n/a

Comment:




GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofallearmarkedrevenuesarepresented,butanarrativediscussionisnotincluded.Comments:Estimatesofallearmarkedrevenuesarepresented,butanarrativediscussionisnotincludedasin: اإ 2020_2018 زاا ا2020-2018 ) ىا زاا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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:d.No,informationonthelinkbetweenthebudgetandthegovernment’sstatedpolicygoalsforthebudgetyearisnotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesthatshowhowtheproposedbudgetislinkedtoallthegovernment’spolicygoalsforthebudgetyeararepresented,alongwithanarrativediscussion.Comments:Estimatesthatshowhowtheproposedbudgetislinkedtoallthegovernment’spolicygoalsforthebudgetyeararepresented,alongwithanarrativediscussionasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:Estimatesthatshowhowtheproposedbudgetislinkedtoallthegovernment’spolicygoalsforamulti-yearperiodarepresented,alongwithanarrativediscussionasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


49.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataoninputstobeacquiredforatleastthebudgetyear?

GUIDELINES:Question49asksabouttheavailabilityofnonfinancialdataoninputsforthebudgetyear.(NonfinancialdataonoutputsandoutcomesareaddressedinQuestion50.)

Thebudgetshoulddisclosenotonlytheamountofmoneythatisbeingallocatedonaprogrambutalsoanyinformationneededtoanalyzethatexpenditure.Nonfinancialdataandperformancetargetsassociatedwithbudgetproposalsareusedtoassessthesuccessofagivenpolicy.Forexample,evenwhenallocatedfundsarespentaccordingtoplan,thereremainsthequestionofwhetherthepolicydeliveredtheresultsthatitaimedtoachieve.

Nonfinancialdatacanincludeinformationon:

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

Inaddition,governmentsthatsetperformancetargetsmustusenonfinancialdataforoutputsandoutcomestodetermineifthesetargetshavebeenmet.

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

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

Answer:d.No,nonfinancialdataoninputsarenotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:Nonfinancialdataoninputsarepresentedforalladministrativeunits(orfunctions)butnotforall(orany)programsasin: ا2020-2018 ) ىا زاا اإ 2020_2018 زاا )http://mof.gov.iq/pages/ar/BalanceArchive.aspxandfile:///C:/Users/mof/Downloads/202018%م 20% %20ا ةراز 20% ما 20% طا .pdf ا ةا l


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.

Source:n/a

Comment:



51.AreperformancetargetsassignedtononfinancialdataonresultsintheExecutive’sBudgetProposaloranysupportingbudgetdocumentation?

GUIDELINES:Question51asksaboutperformancetargetsassignedtononfinancialdataonresultsforthebudgetyear.Thequestionappliestothosenonfinancialresultsshowninthebudget,andthatwereidentifiedforpurposesofQuestion50.

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

Answer:d.No,performancetargetsarenotassignedtononfinancialdataonresults,orthebudgetdoesnotpresentnonfinancialdataonresults.

Source:n/a

Comment:



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:n/a

Comment:

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


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented,alongwithanarrativediscussion.Comments:Estimatesofallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented,alongwithanarrativediscussionasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


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:c.Yes,atimetableisreleased,butitlacksimportantdetails.

Source:Section6ofthePFMlawincludesinformationonthetimetableforthebudgetprocess.However,thisisnotverydetailed.

Comment:



54.DoesthePre-BudgetStatementpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)

GUIDELINES:

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

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

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

compositionofGDPgrowth.

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

Answer:d.No,informationrelatedtothemacroeconomicforecastisnotpresented.

Source:n/a

Comment:ThePre-BudgetStatementisaninternaldocumentnotwidelypublished,butissuedtovariousgovernmentdepartmentsandgovernorates.However,weareprivatelyawareitcontaininstructionandguidancetoformattingthebudget,itcoversallthecoreinformationsuchasGDPlevel,inflationrateandinterestrate.

PeerReviewerOpinion:AgreeComments:CommentisaccuratehowevernotrelevantgiventhatthePBSisnotconsideredpubliclyavailable.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:MacroeconomicforecastssuchasGDP,incomeperperson,capitalaccumulationforecast,consumptionexpendituresratesforecasts,arepresentedinmedium-termbudgetstrategy2018-20202020asin:2020-2018 ) ىا زاا اإ )http://mof.gov.iq/pages/ar/BalanceArchive.aspx

ResearcherResponseInotetheGR'scomment.However,asthePBSispublishedinternallyandnotavailabletopublic,itisdeemedtobenon-compliantwithOBSrequirementsandthereforeallelementsofPBSalsonotavailable-scored.

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:d.No,informationrelatedtothegovernment’sexpenditurepoliciesandprioritiesisnotpresented.

Source:n/a

Comment:ThePBSisaninternaldocumentnotpublished.ButbasedontheinformationwereceivedthePre-BudgetStatementisjustaguidetopreparethebudget,asoften,mostgovernmentdepartmentpreparestheirbudgetonincrementalbasis.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:Thecoreinformationispresentedforthegovernment’sexpenditurepoliciesandprioritiesasin اإ 2020_2018 زاا ا2020-2018 ) ىا زاا )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


56.DoesthePre-BudgetStatementpresentinformationonthegovernment’srevenuepoliciesandprioritiesthatwillguidethedevelopmentofdetailedestimatesfortheupcomingbudget?

(Thecoreinformationmustincludeadiscussionofrevenuepoliciesandprioritiesandanestimateoftotalrevenues.)

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

adiscussionofrevenuepoliciesandpriorities;andanestimateoftotalrevenue.

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

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

Answer:d.No,informationrelatedtothegovernment’srevenuepoliciesandprioritiesisnotpresented.

Source:n/a

Comment:Inadditiontocoreelementofthemacro-economicforecast,governmentpoliciesandpriorities.ThePBSdoprovideguidanceonrevenueexpectationintermofanticipatedproductionlevelsaswellaspriceforecastbasedonmarketintelligenceavailableatthattimeThisistoaidgovernmentdepartmentpreparethedraftbudgetwhichsetthebasisforEBP.

Unfortunately,Icannotprovidehardevidenceasthisinformationpassedontousthroughinternalsources.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thecoreinformationispresentedforthegovernment’srevenuepoliciesandpriorities.Comments:Thecoreinformationispresentedforthegovernment’srevenuepoliciesandprioritiesى زاا اإ 2020_2018 زاا ا2020-2018 ) http://mof.gov.iq/pages/ar/BalanceArchive.aspx(ا


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.


Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:Oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresentedasin: زاا اإ 2020_2018 زاا ا2020-2018 ) ىا )http://mof.gov.iq/pages/ar/BalanceArchive.aspx ضاا و ما ا اfile:///C:/Users/mof/Downloads/ ضاا 20% %20و %20ا ىا 20% 20% ما 20% %20ا اا .pdf


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

GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.

Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.

Answer:b.No,multi-yearexpenditureestimatesarenotpresented.

Source:n/a

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,multi-yearexpenditureestimatesarepresented.Comments:Multi-yearexpenditureestimatesarepresentedasin:2020-2018 ) ىا زاا اإ 2020_2018 زاا ا )http://mof.gov.iq/pages/ar/BalanceArchive.aspx


59.DoestheEnactedBudgetpresentexpenditureestimatesbyanyofthethreeexpenditureclassifications(byadministrative,economic,orfunctionalclassification)?

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

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

Answer:c.Yes,theEnactedBudgetpresentsexpenditureestimatesbyonlyoneofthethreeexpenditureclassifications.

Source:MinistryofFinancewebsite:FederalBudget2018http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspxandhttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fEnacted+Budget+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d9%85%d9%88%d8%a7%d8%b2%d9%86%d8%a9+%d8%a7%d9%84%d9%85%d8%b9%d8%aa%d9%85%d8%af%d8%a9%2fFederal+Budget+Law+2018.pdf

Comment:TheFederalBudget2018providedexpenditurebyadministrativeclassifications.Publishedtheoverallaggregateexpenditurebyministries,regions,andspecialprojects,themaintablesareonpages52-53.

Aswellasspecialprojectsfundedbyloans,onpages9-10;parliamentaryexpenditure,onpage42,Judicialfunctionspage45,HumanRightCommissiononpage48aswellasWareffectedregionsonpage38.

Additionaltables(page58onwards)arenotlegible.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theEnactedBudgetpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.Comments:TheEnactedBudgetpresentsexpenditureestimatesbyeconomicclassificationasonpage(57_67),oradministrativeclassificationasonpage(52)ofIraqFederalbudget2018MinistryofFinancewebsite:FederalBudget2018http://mof.gov.iq/pages/ar/BalanceArchive.aspxBudget:http://mof.gov.iq/Documents/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%20%D8%A7%D9%84%D8%A7%D8%AA%D8%AD%D8%A7%D8%AF%D9%8A%D8%A9%20%D9%84%D8%B9%D8%A7%D9%85%202018.pdf

ResearcherResponseInotetheGR'scomment.Howeverthepagesreferredtoarenotlegibleandassuchitcannotbeconsideredavailable.thescoreshouldremainasc.

59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:

Answer:Administrativeclassification

Source:FederalBudgetLaw2018:http://mof.gov.iq/pages/ar/FederalBudgetLaw.aspx

Comment:TheFederalBudget2018,presentedRevenueandExpenditureinaggregateandregionsandministries;themaintablesofexpenditureareonpages52-67.Thefederalbudgetalsocoveredspecialprojectseg.onpages9-10projectsfundedbyloans;budgetforWareffectedregions;specialbudgetforHumanRightCommissiononPage48,and;EssentialexpendituresuchastheFoodBasketandImportedEnergysupplyonpage56.

PeerReviewerOpinion:AgreeComments:WhileIraqisstillnotapolicybasedbudget,whatispresentedismorethananadministrativeclassification,asitincludeselementsoffunctionalreporting,suchassupporttowartornareas.Thisisthereforeahybridthatcombineseconomicclassificationwithsomeemergingfunctionalelements.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheEnactedBudgetpresentsexpenditureestimatesbyeconomicclassificationasonpage(57_67),oradministrativeclassificationasonpage(52)ofIraqFederalbudget2018MinistryofFinancewebsite:FederalBudget2018http://mof.gov.iq/pages/ar/BalanceArchive.aspxBudget:http://mof.gov.iq/Documents/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%20%D8%A7%D9%84%D8%A7%D8%AA%D8%AD%D8%A7%D8%AF%D9%8A%D8%A9%20%D9%84%D8%B9%D8%A7%D9%85%202018.pdf

IBPCommentPleaseseeresearcher'sresponsetoindicator59.

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:d.No,theEnactedBudgetdoesnotpresentexpenditureestimatesbyprogram.

Source:No,thereisnoinformationonprogramsbelowanyministry.

Comment:

PeerReviewerOpinion:AgreeComments:Thereisbriefmentionofexpenditurefordisplacedpersonswithanindicationofamountandministryunitresponsible(MinistryofImmigration),butitisnotclearifthisisabudgetprogramoranexpenditureitem.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.Comments:TheEnactedBudgetpresentsexpenditureestimatesaccordingtoprogramsaccountingforallexpendituresasonpages(57_67),oradministrativeclassificationasonpage(52)ofIraqFederalbudget2018underthecolumnentitled( ا اا )MinistryofFinancewebsite:FederalBudget2018http://mof.gov.iq/pages/ar/BalanceArchive.aspxBudget:http://mof.gov.iq/Documents/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%20%D8%A7%D9%84%D8%A7%D8%AA%D8%AD%D8%A7%D8%AF%D9%8A%D8%A9%20%D9%84%D8%B9%D8%A7%D9%85%202018.pdf

ResearcherResponseAspeerreviewernotes,thenarrativecoverssomeexpendituresprimarilyrelatedtothewaronDa'ash.However,thesearenotdetailsbelowanyministry.Theresponseshouldremain"d".

61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.

Source:FederalBudgetLaw2018:http://mof.gov.iq/pages/ar/FederalBudgetLaw.aspx

Comment:TheFederalBudget2018listsallrevenueclassification,suchastaxandnon-tax,andarelistedonpage51ofthebudget.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsrevenueestimatesbycategory.Comments:TheEnactedBudgetpresentsexpenditureestimatesbyeconomicclassificationasonpages(57_67),oradministrativeclassificationasonpage(52)ofIraqFederalbudget2018MinistryofFinancewebsite:FederalBudget2018http://mof.gov.iq/pages/ar/BalanceArchive.aspxBudget:http://mof.gov.iq/Documents/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9%20%D8%A7%D9%84%D8%A7%D8%AA%D8%AD%D8%A7%D8%AF%D9%8A%D8%A9%20%D9%84%D8%B9%D8%A7%D9%85%202018.pdf

62.DoestheEnactedBudgetpresentindividualsourcesofrevenue?

GUIDELINES:Question62askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheEnactedBudget.Thequestionappliestobothtaxandnon-taxrevenue.

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

Answer:d.No,theEnactedBudgetdoesnotpresentindividualsourcesofrevenue.

Source:IraqFederalBudgetLaw2018:http://mof.gov.iq/pages/ar/FederalBudgetLaw.aspx

Comment:Article1,ofFederalBudget,onpage1,discussestheRevenueestimates,andonpage51ofthesamebudgetpublishedatableofrevenueestimateswithexceptiontovariousgrantswhicharelistedpages6-7ofthesamedocument.However,thepresentationisonlyby8broadrevenuecategories.AsperOBS,individualsourcesofrevenuesareasdescribedbyGFSclassificationhere(page4):https://www.imf.org/external/pubs/ft/gfs/manual/pdf/app4.pdf

PeerReviewerOpinion:AgreeComments:Whilesourcesofrevenuearelisted,itistechnicallycorrectthatthesedonotconformtoGFSclassifications.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenue.Comments:TheEnactedBudgetpresentsindividualsourcesofrevenueaccountingforallrevenues:page6andpage51ofIraqFederalbudget2018,

ResearcherResponseThelevelofdis-aggregationbelowtherevenuecategoriesisnotasdetailedastheGFSguidelinesadoptedbyOBS.Therefore,thescoreshouldbe"d".

IBPCommentTobeconsistentacrossallOBScountries,IBPagreeswithanswerchoice"d".ThelevelofdisaggregationbelowtherevenuecategoriesisnotatparwithinternationalstandardsassetinGFS.

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”appliesifnoinformationonborrowinganddebtis

presentedintheEnactedBudget.

Answer:b.Yes,twoofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:IraqFederalBudgetLaw2018:http://mof.gov.iq/pages/ar/FederalBudgetLaw.aspx

Comment:Onpages6-7ofIraqFederalbudget2018,thetableshowsestimatedbudgetdeficit,theofamountborrowingandlistofinstitutionsfundingthisdeficitforthecurrentyearonly.ItalsohadallocatedrepaymentofloanswhichIwouldassumeincludescostoffinancingthecurrentyeardebt,asithadnotclearlyseparatedfinancingcostsfromrepayments.However,thebudgetdidnotshowthecumulativedebttodate.

PeerReviewerOpinion:AgreeComments:Pages6-7show2ofthe3estimates-(1)Netnewborrowingrequired,and(2)Interestpaymentsonoutstandingdebt.Thesearefurtherexpandedoninpages8-15.Inaddition,thereissomediscussiononArticle9(pages18-19)ofvariousloansandinterestpaymentsspecifictotheStateofKurdistan.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:Thethreeestimatesrelatedtogovernmentborrowinganddebtarepresentedonpages6,7,8,9,10,11,12,13,14,15,18,and19,onpages65,66and67repaymentofexternalandinternaldebtserviceismentionedinIraqFederalbudget2018

ResearcherResponseIhavereviewedtheinformationgivenbyGR,itdoesnotprovideanyadditionalinformation.thereforethescoreshouldremain(b).Apartfromthetableonpage6ofFederalBudget2018,whichdiscussesExpendituresincluding"Netnewborrowing"andrepaymentsofvariousloan,thereisnomentionoffinancecost(interest),ortotaloutstandingdebt.Theinformationonpages65-67,whichGRreferto,arenotlegible,atall.

64.WhatinformationisprovidedintheCitizensBudget?

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

GUIDELINES:

Question64focusesonthecontentoftheCitizensBudget,askingwhether“core”informationispresented.Thesecorecomponentsinclude:

expenditureandrevenuetotals;themainpolicyinitiativesinthebudget;themacroeconomicforecastuponwhichthebudgetisbased;andcontactinformationforfollow-upbycitizens.

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

Answer:d.TheCitizensBudgetisnotpublished.

Source:http://mof.gov.iq/obs/ar/Pages/default.aspx

Comment:TheCitizensbudgetproducedforBudgetLaw2018hasalltheinformationaskedinthisquestion.However,astheCitizensBudgetwaspublishedlate(almostsevenmonthsaftertheapprovalofthebudgetlaw),thescoreis"d".


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.TheCitizensBudgetprovidesinformationbeyondthecoreelements.Comments:TheIraqCitizensBudget2018publishedontheMinistryofFinancewebsiteinthelinkbelowprovidestotalexpendituresonpage7aswellascapitalexpendituresonpages17and18,asforrevenuesyoucanfindthemonpages8,9and12,andmacroeconomicforecastsonpages2and3file:///C:/Users/mof/Downloads/IRAQ-2018-Citizen-Budget_EN_Final_6-OCT-2018-1%20(3).pdf

ResearcherResponseInotetheGRscomment.However,asperOBSmethodology,ifadocumentisassessedasnotpubliclyavailable,allquestionsaboutthecomprehensivenessofthedocumentwillberespondedtoashavingnoinformation.Subsequently,allquestionsaboutthecontentofCBwillbescored"d".

65.HowistheCitizensBudgetdisseminatedtothepublic?

GUIDELINES:Question65askshowtheCitizensBudgetisdisseminatedtothepublic.CitizensBudgetsshouldbemadeavailabletoavarietyofaudiences.ThereforepaperversionsandanInternetpostingofadocumentmightnotbesufficient.

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

Answer:d.ACitizensBudgetisnotpublished.

Source:http://mof.gov.iq/pages/MainMOF.aspx

Comment:AtpresentCitizensBudgetispublishedlate.ItispublishedonthemainpageoftheMinistryofFinanceandaccessiblewithease.itclearlymarked"OBS"inEnglishandArabic.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.ACitizensBudgetisdisseminatedwidelythroughacombinationofatleastthreedifferentappropriatetoolsandmedia(suchastheInternet,billboards,radioprograms,newspapers,etc.).Comments:TheIraqCitizensBudget2018publishedontheMinistryofFinancewebsiteinthelinkofopenbudgetbelow:file:///C:/Users/mof/Downloads/IRAQ-2018-Citizen-Budget_EN_Final_6-OCT-2018-1%20(3).pdf


66.Hastheexecutiveestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationpriortopublishingtheCitizensBudget?

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

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

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

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

Source:SomeInternationalOrganizationsaresupportingthegovernmentineffortstoproduceacitizensbudget.

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theexecutivehasestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationintheCitizen’sBudget;whilethesemechanismsareaccessibletheyarenotwidelyusedbythepublic.Comments:Onpage21fromtheCitizenBudget2018wecanfindatelephonenumberande-mailaddressesforOfficialMinistryofFinanceasinthelink:file:///C:/Users/mof/Downloads/IRAQ-2018-Citizen-Budget_EN_Final_6-OCT-2018-1%20(3).pdf


67.Are“citizens”versionsofbudgetdocumentspublishedthroughoutthebudgetprocess?

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

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

Answer:d.Nocitizensversionofbudgetdocumentsispublished.

Source:TheCitizensBudgetforFederalBudgetLaw2018wasproducedandpublishedlateasperOBSmethodology.

Comment:

PeerReviewerOpinion:AgreeComments:CitizensversionsarenotavailableforbudgetdocumentsotherthantheEB.


c.Acitizensversionofbudgetdocumentsispublishedforatleastonestageofthebudgetprocess.Comments:CitizensversionofbudgetdocumentsispublishedafterenactingofFederalBudget2018on6thofOctober2018asinthelink:file:///C:/Users/mof/Downloads/IRAQ-2018-Citizen-Budget_EN_Final_6-OCT-2018-1%20(3).pdf


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

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

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

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

Answer:b.Yes,theIn-YearReportspresentactualexpendituresbytwoofthethreeexpenditureclassifications.

Source:IraqMinistryofFinancewebsite:http://mof.gov.iq/Pages/MainMof.aspxExampleofAugust2018report:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fIn_year+Report+August+2018.xlsx

Comment:Thisisanimprovementinpracticefrompreviousyears.TheIYRspublishedonIraqMinistryofFinance'swebsiteshowtheexpenditureintwocategories,AdministrativeandEconomicclassifications.ForexampletheaccountsforAugust2018,thefirsttableshowscumulativeexpendituresforeachministryandregion;thesecondtabshowscumulativeexpendituresbydetailedeconomicclassificationforeachadministrativeunit;thethirdtabshowcurrentandinvestmentexpendituresforthecurrentyearandfullyearbudget,butnocomparisonwithpreviousyear.

PeerReviewerOpinion:AgreeComments:Agreed-functionalclassificationsarenotprovidedintheIYRs.


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

Answer:AdministrativeclassificationEconomicclassification

Source:IraqMinistryofFinancewebsite:http://mof.gov.iq/Pages/MainMof.aspx

Comment:ThisconclusionisbasedonIYRsforthelastfiscalyear,pleaserefertocommentinquestion68.



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:TheexpenditureinIYRsfor2018,donotpresentanyinformationonprogramsbelowtheministry.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theIn-YearReportspresentactualexpendituresforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.Comments:TheIn-YearReportspresentactualexpendituresforindividualprogramsonthe:Reportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudgethttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fIn-year+Report+June+2018.xlsx

ResearcherResponseTheevidenceprovideddoesnotshowanylevelofdetailsexpenditurebelowtheministrylevel,OBSIYRsassessmentlooksforlevelofdetailinformationonwhatprograms/projectsthebudgethavebeenspenton.Scoreremainsunchanged.

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

GUIDELINES:Question70askswhetherIn-YearReportscompareactualexpendituresto-datewitheithertheenactedlevelsoractualexpendituresforthesameperiodinthepreviousyear.

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

Toanswer“a,”comparisonsmustbemadeforexpenditurespresentedintheIn-YearReports

Answer:b.No,comparisonsarenotmadeforexpenditurespresentedintheIn-YearReports.

Source:IraqMinistryofFinancewebsite:http://mof.gov.iq/Pages/MainMof.aspxAugust2018report:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fIn_year+Report+August+2018.xlsx

Comment:NocomparisonpresentedintheIYRsfortheyeartodateagainsttheoriginalbudget,asithasnotbeenprofiledonmonthlybasis,noranycomparisonwithlastyeartodate.

PeerReviewerOpinion:AgreeComments:Nocomparisonsprovided.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,comparisonsaremadeforexpenditurespresentedintheIn-YearReports.Comments:IraqMinistryofFinancewebsite:Page4,5inYERreport2017http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspxYER2017:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEndYear+Report+2017(2).pdf

ResearcherResponseTheinformationprovidedbytheGRarenotrelevanttoIYRs.OBSmethodologyrequiresevidenceofavailabilityofinformationinthedocumentinquestion,ieIYRs,theYear-endreportcannotbeusedto.thereforethescoreremainas"b".

71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?

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

Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,In-YearReportspresentactualrevenuebycategory.


August2018report:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fIn_year+Report+August+2018.xlsx

Comment:TheIYRsforyear2018onwarddoshowactualrevenuebymaincategories,suchasrevenuefromnaturalresources(Oil)whichaccounttomorethan90%,aswellasrevenuefromtaxesonincome,feesandothernon-taxrevenue.Thisinformationcanbefoundontheministryoffinancewebsitemonthlyreports.

PeerReviewer

Opinion:AgreeComments:Pleaseseethe5thtabintheIYRstitled'Revenueseconomic'.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,In-YearReportspresentactualrevenuebycategory.Comments:IraqMinistryofFinancewebsite:Page7,8inYERreport2017http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspxYER2017:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEndYear+Report+2017(2).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:d.No,In-YearReportsdonotpresentindividualsourcesofactualrevenue.


Comment:IraqmainrevenueisOil,itaccounttomorethan90%ofthecountrytotalrevenue.Sothereportdoshowthemainrevenuecollected.However,thedisaggregationofotherindividualsourcesofrevenuesisverylimited.

PeerReviewerOpinion:AgreeComments:Sourcesofrevenueremainopaquefromapublicpolicydialoguepointofview.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,In-YearReportspresentindividualsourcesofactualrevenueaccountingforallrevenue.Comments:In-YearReportspresentindividualsourcesofactualrevenueaccountingforallrevenues.Reportrevenuesbyeconomicclassificationoncurrentandinvestmentbudgethttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fIn-year+Report+June+2018.xlsx

ResearcherResponseInotetheGRcommentswiththanks.However,thereportshowsaggregaterevenueanddoesnotprovidebreakdownordetailsofsourcesofrevenue.Assuchthescoreremainasd.


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

GUIDELINES:Question73askswhetherIn-YearReportscompareactualrevenuesto-datewitheithertheenactedlevelsoractualrevenuesforthesameperiodintheprevious

year.

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

Toanswer“a,”comparisonsmustbemadeforrevenuespresentedintheIn-YearReports.

Answer:b.No,comparisonsarenotmadeforrevenuespresentedintheIn-YearReports.


Comment:Therearenocomparisonmadeeitherwithactualbudgetorforthesameperiodlastyear.PleaserefertoPublicFinancialReports.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,comparisonsaremadeforrevenuespresentedintheIn-YearReports.Comments:IraqMinistryofFinancewebsite:Page4,5inYERreport2017http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspxYER2017:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEndYear+Report+2017(2).pdf

IBPCommentPleaserefertoresearcher'sresponsetoindicator70.Onlythedocumentinquestioncanbeusedtorespondabouttheircomprehensiveness.

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.


Source:

IraqMinistryofFinancewebsite:http://mof.gov.iq/pages/ar/BorrowingDepartment.aspx

Comment:TheIYRsdonotshowthisinformationatall.However,theDepartmentthatdealswithPublicDebtsdopublishareport,thoughitisnotalwaysuptodate,listsalldebtsoutstanding,thetermsandinterestratesforeachdebt.Pleaserefertothelinkabove.

PeerReviewerOpinion:AgreeComments:IYRsdonotprovidethisinformation.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.Comments:Page18explaintheprimaryforecastsandincreaseratesthatcanbefoundin( زاا و ضاا : ار ):file:///C:/Users/mof/Downloads/EndYear%20Report%202017(2)%20(2).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:TheIYRsdonotprovideanysuchinformationonoutstandingDebtsorinterestRatesnorrepaymentofanydebt.Therearesomescatteredreportsonpublicdebthere:http://mof.gov.iq/obs/ar/Pages/debtreports.aspx,however,thesearenotconsistentlyproducedorpublishedmonthlyinatimelymanner.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:Page18explainstheprimaryforecastsandincreaseratesthatcanbefoundin( زاا و ضاا : ار ):file:///C:/Users/mof/Downloads/EndYear%20Report%202017(2)%20(2).pdf


76.DoestheMid-YearReviewofthebudgetincludeanupdatedmacroeconomicforecastforthebudgetyearunderway?

GUIDELINES:

Question76askswhethertheMid-YearReviewincludesanupdatedmacroeconomicforecastforthebudgetyear,andprovidesanexplanationoftheupdate.

RefertoQuestion15forthecomponentsofthemacroeconomicforecastpresentedintheExecutive’sBudgetProposal.

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

Answer:d.No,theestimatesformacroeconomicforecasthavenotbeenupdated.

Source:http://mof.gov.iq/pages/en/BalanceArchive.aspx

Comment:ThereisnoMidyearreviewcarriedoutbytheMinistryofFinance,thereishowever,IYRforthemonthofJunewhichmiddleofthefiscalyear.Thisreportismainlyconcernedwiththespendandrevenuefortheyeartodateaccount,itdoesnothavemacroeconomicupdate/forecastforthecurrentyear.PleaserefertoPublicFinancialReportundertheabovelink.



77.DoestheMid-YearReviewofthebudgetincludeupdatedexpenditureestimatesforthebudgetyearunderway?

GUIDELINES:Question77askswhethertheMid-YearReviewincludesupdatedestimatesofexpenditureforthebudgetyear,andprovidesanexplanationoftheupdate.

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

Answer:d.No,expenditureestimateshavenotbeenupdated.

Source:

Comment:NoMidYearreviewofthebudgetreported,widely,assuchthisinformationisnotavailable.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,expenditureestimateshavebeenupdated,butanexplanationofthedifferencesbetweentheoriginalandupdatedexpenditureestimatesisnotpresented.Comments:Expenditureestimateshavebeenupdated,butanexplanationofthedifferencesbetweentheoriginalandupdatedexpenditureestimatesisnotpresented.asinthelink:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fInyear+Report+June+2018.xlsx

ResearcherResponseAsStatedinindicatorsMYR-3b,thesixthmonthIn-yearReportwillnotqualifyasaMid-yearreview.Moreover,asperOBSmethodology,ifadocumentisassessedasnotpubliclyavailable,allquestionscorrespondingtoitscontentarescoredashavingnoinformation.Assuchthescoreremainsunchanged.

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

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

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

Answer:d.No,theMid-YearReviewdoesnotpresentexpenditureestimatesbyanyexpenditureclassification.


Comment:NoMid-Yearreviewhasbeenreportedandthereforenoupdateonthreeexpenditureclassificationalsoreported.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theMid-YearReviewpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.Comments:TheMid-YearReviewpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications,economicandadministrative.asin:ReportoftheimplementationofthebudgetatthelevelofministriesReportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudgetinthefollowinglink:MYR:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fInyear+Report+June+2018.xlsx


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



Comment:NoMid-Yearreviewhasbeenconductedorreported.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheMid-YearReviewpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications,economicandadministrative.asin:ReportoftheimplementationofthebudgetatthelevelofministriesReportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudgetinthefollowinglink:MYR:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fInyear+Report+June+2018.xlsx


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:NoMid-Yearreviewhasbeenconductedandthereforenoupdateonprogramexpenditureorestimates.



b.Yes,theMid-YearReviewpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.Comments:TheMid-YearReviewpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expendituresinReportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudget(columnname ا اا )asinthelinkMYR:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fInyear+Report+June+2018.xlsx


80.DoestheMid-YearReviewofthebudgetincludeupdatedrevenueestimatesforthebudgetyearunderway?

GUIDELINES:Question80askswhethertheMid-YearReviewincludesupdatedestimatesofrevenueforthebudgetyear,andprovidesanexplanationoftheupdate.

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

Answer:d.No,revenueestimateshavenotbeenupdated.


Comment:ThereisnoMid-Yearreviewconductedorreportedandassuchnoupdatetorevenueestimatereported.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,revenueestimateshavebeenupdated,butanexplanationofthedifferencesbetweentheoriginalandupdatedrevenueestimatesisnotpresented.Comments:Revenueestimateshavebeenupdated,butanexplanationofthedifferencesbetweentheoriginalandupdatedrevenueestimatesisnotpresentedasinthereports:ReportrevenuesbyeconomicclassificationoncurrentandinvestmentbudgetReportoilandnon-oilrevenuesandthepercentageofeachofthetotalrevenueforthecurrentbudgetinthelink:MYR:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fInyear+Report+June+2018.xlsx


81.DoestheMid-YearReviewofthebudgetpresentrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,theMid-YearReviewdoesnotpresentrevenueestimatesbycategory.


Comment:ThereisnoMid-Yearreviewconductedorreportedandthereforenoinformationisavailableonrevenueestimatesofanyclassification.However,IYRforJunedoespresenttherevenuecollectedbymaincategories.

PeerReviewerOpinion:AgreeComments:Agreed,howevertheJuneIYRisnotasubstituteforaMYR.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theMid-YearReviewpresentsrevenueestimatesbycategory.Comments:TheMid-YearReviewpresentsrevenueestimatesbycategoryasinthereport:ReportrevenuesbyeconomicclassificationoncurrentandinvestmentbudgetReportoilandnon-oilrevenuesandthepercentageofeachofthetotalrevenueforthecurrentbudgetinthelink:MYR:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fInyear+Report+June+2018.xlsx


82.DoestheMid-YearReviewofthebudgetpresentindividualsourcesofrevenueforthebudgetyearunderway?

GUIDELINES:Question82askswhetherrevenueestimatesforindividualsourcesofrevenuearepresentedintheMid-YearReview.Thequestionappliestobothtaxandnon-taxrevenue.

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

Answer:d.No,theMid-YearReviewdoesnotpresentindividualsourcesofrevenue.


Comment:NOMid-Yearreviewhasbeenconductedandthereforenosuchinformationisavailablerelatingindividualsources.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theMid-YearReviewpresentsindividualsourcesofrevenueaccountingforallrevenue.Comments:TheMid-YearReviewpresentsindividualsourcesofrevenueaccountingforallrevenueasinthereport:Reportrevenuesbyeconomicclassificationoncurrentandinvestmentbudgetinthelink:MYR:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fInyear+Report+June+2018.xlsx


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:NoMid-Yearreportispublished.However,giventheimportanceofsuchissues,ie.,governmentborrowinganddebts,itisexpectedthatthegovernmentkeepsuchmatterunderconstantreview.But,intheabsencepublicreportingIcannotbecertaininthiscase.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimatesofgovernmentborrowinganddebthavebeenupdated,butinformationonthedifferencesbetweentheoriginalandupdatedestimatesisnotpresented.Comments:Estimatesofgovernmentborrowinganddebthavebeenupdated,butinformationonthedifferencesbetweentheoriginalandupdatedestimatesisnotpresentedasinthereport:Reportactualexpenditures,thelevelofministriesbytheeconomicclassificationforthecurrentbudgetthecolumnofGrantsandsubsidiesanddebtserviceasinthelink:MYR:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fInyear+Report+June+2018.xlsx.


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

GUIDELINES:Question84askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualexpendituresfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallexpendituresarepresented,alongwithanarrativediscussion.

Source:IraqMinistryofFinancewebsite:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx

YER2017:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEndYear+Report+2017(2).pdf

Comment:TheMinistryofFinancereportforyearended31Dec2017doespresentthedifferencesbetweentheEnactedbudget-includingamendedestimates,andactualexpenditure.Italsoprovidebriefexplanationforthereasonbehindtheamendments.Pleaserefertoyearendreportfortheyearend2017,pages10-18discussingexpenditures.



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

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

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

Answer:b.Yes,theYear-EndReportpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.


Comment:TheMinistryofFinancedidpublishaYear-EndReport.Thereportdoesshowallthreeclassifications,Administrative,economicandfunctional.Pleaserefertotheabovelinksforreportyearended2017,Administrativeclassification:Annex1,page20(currentexpenditures);Annex2,page21(investmentexpenditures);Economicclassification:pages11,17andAnnex1,2.Page15presentsinvestmentexpendituresbysectors(functionalclassification),however,thesearelessthan22%ofthebudgetandhencecannotbeassessed.


GovernmentReviewer

Opinion:Agree

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

Answer:AdministrativeclassificationEconomicclassification

Source:IraqMinistryofFinancewebsite:

http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx

Comment:TheMinistryofFinanceYearEndReportshowsadministrativeclassifications.PleaserefertolinkaboveforyearendDec2017,reportdidshowexpenditurebyAdministrativeandEconomicclassification.



86.DoestheYear-EndReportpresentexpenditureestimatesforindividualprograms?

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


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

Answer:d.No,theYear-EndReportdoesnotpresentexpenditureestimatesbyprogram.


Comment:TheMinistryofFinanceYear-EndReportfor2017doesnotshowexpenditureestimatesbyprogram.Therearenoexpendituredetailsbelowtheministrylevel.



b.Yes,theYear-EndReportpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.Comments:TheYear-EndReportpresentsestimatesforprogramsaccountingforatleasttwo-thirdsof,butnotall,expenditures.asonpage15underthetitle: را ت :inthefollowingreport:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+2% +ا + ر + fEndYear+Report+2017(2).pdf

ResearcherResponseTheevidenceprovidedbyGRonpage15referstoInvestmentProgramandinaggregatesuchasmanufacturing,transport,education,etc.TheOBSguidelineslookfordetailsofexpenditurebelowministrylevel.Assuchthescoreshouldremain(d).

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.

Source:IraqMinistryofFinancewebsite:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspxLink:http://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d9%86%d9%87%d8%a7%d9%8a%d8%a9+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fEndYear+Report+2017(2).pdf

Comment:Thereportforyearended31December2017,publishedonMoFwebsite,aspertheabovelink.Presentrevenuelevelsasenacted,includein-yearchangesapprovedbythelegislature,andactuallevelsofrevenuecollections.PleaserefertoPartII(Revenues),pages6-9whichdiscusstheinitialestimatessetintheapprovedbudgetandhighlighttheactualachievementofrevenuecollections.



88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theYear-EndReportpresentsrevenueestimatesbycategory.


Comment:

ThereportforyearendedDec2017doesshowvariousincomeclassifications,suchasrevenuefromsalesofoil,revenuefromtaxesandotherrevenue.Pleaserefertopage3formoredetails.

PeerReviewerOpinion:AgreeComments:Yes,whiletheprimaryrevenuedivisionisbetweenoilandnon-oilrevenue,specificnon-oilrevenuesourcesarefurtherspecified.


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:d.No,theYear-EndReportdoesnotpresentindividualsourcesofrevenue.



Comment:TheMinistryofFinanceyearendreportfor2017,doesshowrevenuesources,includingrevenuesfromsourcessuchassalesofoil,taxesandothernon-taxrevenue.However,thesearejustbroadcategories,thereisnodetailsbelowanyofthebroadrevenuecategories.

PeerReviewerOpinion:AgreeComments:Nodivisionsoutsideofbroadcategories,howevertheprimarysourceofrevenueisclear.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theYear-EndReportpresentsindividualsourcesofrevenueaccountingforallrevenue.Comments:In-YearReportspresentindividualsourcesofactualrevenueaccountingforallrevenue.onpages7,8:file:///C:/Users/mof/Downloads/EndYear%20Report%202017(2)%20(2).pdf

ResearcherResponseTheyearendreportdoespresentonpages7and8,therevenueinmainheadingandnotindividualsources,thereforemycommentandscoreshouldremainas(d).


90.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofgovernmentborrowinganddebt,includingitscomposition,forthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question90askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesandtheactualoutcomeforthefiscalyearforborrowinganddebt,includingitscomposition,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion13fordetailsonestimatesintheExecutive’sBudgetProposalofborrowinganddebt.Keyestimatesrelatedtoborrowinganddebtinclude:

theamountofnetnewborrowingrequiredduringthebudgetyear;thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;andtheinterestpaymentsontheoutstandingdebtforthebudgetyear.

RefertoQuestion14fordetailsonestimatesintheExecutive’sBudgetProposalrelatedtothecompositionofthedebt.Coreinformationrelatedtothecompositionofgovernmentdebtinclude:


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

Answer:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofgovernmentborrowinganddebtforthefiscalyearandtheactualoutcomeforthatyeararepresented.



Comment:Theyearendreportfor2017,showsinSection4(page18)ofthereport,informationontheinitialestimatesfordeficitandactualoutcomes.Thetableshowsabsoluteamountofinternalandforeigndebtattheendof2017,comparedtooutcomesfrompreviousfiscalyears.Thereisbriefexplanationofthevariances.Thereisnoinformationoninterestrates,interestpaymentsormaturityprofile.



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

Answer:TheamountofnetnewborrowingrequiredduringthebudgetyearThecentralgovernment’stotaldebtburdenattheendofthebudgetyear



Comment:TheyearendreportforDec2017,doesshow,onpage18ofthereport,theamountofborrowingrequirementsinEBandactualandpreviousyear,forcentralgovernmentinternalandexternaldebt.thefiguresareinaggregate,nodetailsorexplanation/analysisofthedebtandthereareinformationintheaccountaboutdebtrepaymentorinterestratechargesorpayment.Alsothereisnoinformationontheloansprofileormaturity/terms.Havingthisinformationwouldhelpassessgovernmentfutureliabilitiesandisarequirementunderinternationalaccountingreportingstandards.PleaserefertotheabovelinkfortheyearendreportDecember2017.



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:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalmacroeconomicassumptionsforthefiscalyearandtheactualoutcomeforthatyeararepresented.

Source:MinistryofFinancewebsite:


Comment:Theyearendreportfor2017,presentinSection1(pages2-5),themacroeconomicassumptionsatthetimeofbudgetpreparationandtheamendment(Chapter3)thatfollowedasresultofchangesinOilpriceswhichisthemainsourceofgovernmentfunding;andcostofwarinfighting"Da'ash"whichcostthecountryconsiderableamountofmoney,humanscarifiesandrefugeesasresultofthatwar.Asresultitforecastedhigherdeficitthanpreviouslyanticipatedeven-thoughgovernmentrevenuewasinsurplus.Thereareestimatesandaccompanyingnarrativeforpriceofoil,oilexportrate,currencyexchangerate(2017outcomes,initial2017estimates,andcomparisonwith2016outcomes).


GovernmentReviewerOpinion:AgreeComments:Onpage3

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

Answer:NoneoftheaboveInformationbeyondthecoreelements



Comment:

Theyearendreportfor2017,doesnotpresentanyoftheaboveinformationabove,butdoespresentinformationrelatedtooilexportswhichareofhighrelevanceforIraq.



92.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcome?

GUIDELINES:Question92askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion49forthenonfinancialdataoninputsincludedintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearenotpresented.

Source:MinistryofFinancewebsite:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx

Comment:TherearenononfinancialinformationpublishedintheyearendreportforDec2017,assuchnocomparisonbetweeninputandactualoutcomepresented.However,suchinformationmaybereportedbytheFBSA(FederalBoardofSupremeAudit)performanceauditreport.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimateofthedifferencesbetweensomebutnotalloftheoriginalestimatesofnonfinancialdataoninputsandtheactualoutcomearepresented.Comments:Itismentionedonpage:7inthereportunderthetitle ا تاداا :EYRhttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+2% +ا + ر + fEndYear+Report+2017(2).pdf

ResearcherResponseTheinformationprovidedonpage7discussesrevenuesonly,asnoothernonfinancialinformationwereprovidedrelatedtoexpenditureallocatedintheoriginalbudget.Thereforethescore"d"iscorrect

93.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcome?

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

RefertoQuestion50forthenonfinancialdataonresultsincludedintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearenotpresented.

Source:MinistryofFinancewebsite:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspx

Comment:TherearenononfinancialdatapresentedintheyearendreportforDec2017.And,thereforethereisnosuchcomparisoninthereport,betweentheoriginalestimatesandactual.

PeerReviewerOpinion:AgreeComments:Nosuchcomparisonsbetweenoriginalestimatesandactualoutcomesofnon-financialdataaremade.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimateofthedifferencesbetweensomebutnotalloftheoriginalestimatesofnonfinancialdataonresultsandtheactualoutcomearepresented.Comments:Itismentionedonpage:7inthereportunderthetitle ا تاداا EYRhttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+2% +ا + ر + fEndYear+Report+2017(2).pdf


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

GUIDELINES:Question94askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedleveloffundsforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion52forassistancetothemostimpoverishedpopulationsintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheenactedlevelforpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearenotpresented.



Comment:TheyearendreportforDec2017,doespresentseparatelineintheexpenditureschedule,onpage23ofthereport,fundallocatedforrefugeesasresultofwareffectedareas,buttherearenoclearmentionofanyotherfundspecificallyearmarkedfornewpolicyprogram.Suchinformationinthereportsarecrucialandwouldbewelcomedformonitoringprogressandaccountability.

PeerReviewerOpinion:AgreeComments:Whilethereismentionofspecificfundsforwartornregionsbutthisisnotdirectlylinkedtopoliciesimpactingtheseregionsandpopulations.Changesinexpendituresrelatedtosocialwelfarearenotedonpage13,however,thesearechangesfrompreviousfiscalyearsandnotfromtheenactedbudget.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimatesofthedifferencesbetweentheenactedlevelforsomebutnotallofthepoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsandtheactualoutcomearepresented.Comments:Onpage13inwhichtheincreaseofsocialbenefitin4.5trillionsexplainedwhichistheresultoftheincreaseofwarvictimsagainstISISandexpendingofaccumulatedsalariesofmartyrs:EYRhttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+2% +ا + ر + fEndYear+Report+2017(2).pdf

ResearcherResponseManythankstothereviewersfortheircomments.Page13,firstbulletpointreferstoincreaseinexpenditurebyID4.5bnforpeopleandareaseffectedbythewaronDa'ash.Theotherisaboutincreaseinexpendituretomeetrisingcostsofgoodsandservicesandincreaseofficialssalaries.However,therearenooriginalestimatesoranydifferencesnoted.Answerremains"d".

95.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome?

GUIDELINES:Question95askswhethertheYear-EndReportpresentsestimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion33forestimatesofextra-budgetaryfundsintheExecutive’sBudgetProposal.

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomeisnotpresented.



Comment:TheyearendreportforDec2017,presentedinformationontheoriginalbudgetandamendedbudgetwithincreasedrevenuelevelincreasewhichresultedindecreaseintheestimatedbudgetdeficit.italsoshowscomparisonbetweentheActualandamendedbudget.Pleaserefertopage4and5oftheabovereport.

PeerReviewerOpinion:AgreeComments:Agreed.ThebiggestprobleminIraqisthattheExecutivehasfailedtounderstandthatthebudgetisthecitizen'sbudget.Asaresult,thiskindoffinerdetail-whichisknowninternally-issimplynotproducedforcivilsocietyoroutsideoftheMinistryofFinance.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofthedifferencesbetweenalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomearepresented,butanarrativediscussionisnotincluded.Comments:Onpages22,and23:EYRhttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+2% +ا + ر + fEndYear+Report+2017(2).pdf

ResearcherResponseInaccordancewiththe2004Financialmanagementlaw,Section11(6),MinistryofFinanceshouldhaveincluded'specialbudgetaryfunds'intheannualfinalaccounts.However,theYear-endreportpublishedincludesnosuchinformationonanyspecialbudgetaryfunds.Therefore,theresponseremains"d".

96.IsafinancialstatementincludedaspartoftheYear-EndReportorreleasedasaseparatereport?

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

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

Answer:b.No,afinancialstatementisneitherpartoftheYear-EndReportnorreleasedasaseparatereport.

Source:IraqMinistryofFinancewesite:http://mof.gov.iq/Pages/MainMof.aspx

PublishDate19Nov2017http://mof.gov.iq/pages/MOFPublicReports.aspx

Comment:Therearenofinancialstatementpublishedfor2017asyet.Theonlyfinancialstatementexitedisfor2016,auditedbyKPMG,butrelatingto"IraqDevelopmentFund",monitoredbyUnitedNation.ThisisentirelyaseparatereportandtherearenodirectlinkbetweentheyearendreportandthisFinancialStatements.TheFinancialStatementsfortheforDecember2016refer,inpages1-15,toRevenueandExpenditure,loansandothergovernmentliabilitiesaswellasanalysisofreceiptsandpayments.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,afinancialstatementispartoftheYear-EndReportorisreleasedasaseparatereport.Comments:Onpages20,21and22EYRhttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fYear-End+Report+Folder+-+2% +ا + ر + fEndYear+Report+2017(2).pdfinaddition,thereporttitle2018م ا ةراز ما طا .file:///C:/Users/mof/Downloads/1)20%202018%م 20% %20ا ةراز 20% ما 20% طا ).pdf

ResearcherResponseOnPages20-22oftheYear-endreportpresentdetailsonexpenditures,bycurrentandcapitalclassification.Thereisnotableshowingaconsolidatedfinancialstatementwiththefullbalancesheet,incomestatementandextra-budgetaryfunds.Answerchoice"b"ismaintained.

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

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

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



“b”responseappliesiftheSAIhasconductedtwoofthethreeaudittypes,anda“c”appliesifithasconductedonlyonetypeofaudit.Answers“b”and“c”maybeselectedeveniftheAuditReportisnotpubliclyavailable,aslongastheSAIhasconductedcomplianceorperformanceauditsandmadethemavailabletothepublic.A“d”responseappliesiftheSAIhasnotconductedanyofthethreetypesofaudits,orhasnotmadethemavailabletothepublic.

Answer:b.TheSAIhasconductedtwoofthethreetypesofaudits,andmadethemavailabletothepublic.

Source:FBSAReport2017:https://www.fbsa.gov.iq/ar/reports/view/692Performanceevaluations:https://www.fbsa.gov.iq/en/reports/37

Comment:TheFederalBoardofSupremeAudit(FBSA)ismandatedtoconductallthreetasks,financialaudit,compliancewithgovernmentaccountingandstatutoryordersaswellasperformance.Thelastpublishedauditreportfortheyear2017publishedinJuly2018andpostedonFBSAwebsite.Theauditsarewithregardstogovernmentdepartments(ministriesandpubliccorporations)performanceandcompliancewiththeAuditlegislationlaw31/2011,FinancialManagementlaw95/2004andtheframeworkforexpendituresetoutinthebudgetlaw.However,theannualreportlacksanauditevaluatingtheyear-endfinalaccountsontheexecutionofthebudgetfor2017.

Overall,thereportgivesanimpressionoftheprogressofthefinances.Thereportincludessomeassessmentofsectorallocationsandactualexpenditures.ThereportnotesthatmanyagenciesdidnotsubmitthedataintimeforFBSAtoconducttheauditswithintheirmandate.

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.TheSAIhasnotconductedanyofthethreetypesofaudits,orhasnotmadethemavailabletothepublic.Comments:TheanswershouldbemadeinreferencetotheARidentifiedinquestionAR-2.Itisthereforedeemednotpublished,althoughtheFBSAisindeedmandatedtoconductallthreetasks.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.TheSAIhasconductedallthreetypesofaudits(compliance,financial,orperformance)andmadethemavailabletothepublic.Comments:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdfandSeereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692

ResearcherResponseIacknowledgetheGR'comments.However,whileformostquestions,OBSmethodologyrequiresthesamedocumentassessedinSection1tobeassessedinfollowingsections.Thisparticularindicatorisaskingabouttheavailabilityofauditreport,inthiscasesthefinancialauditreportisnotmadeavailable.TheFBSAmadethecomplianceandperformancereportpubliclyavailable(publishedonline,inatimelymannerandonFBSA'swebsite),thisimprovementinpracticeisacknowledgeinOBS.thescorethereforeshouldremainas(b).

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:d.Noexpenditureshavebeenaudited.

Source:Law31of2011:https://www.fbsa.gov.iq/en/page/low_of_fbsa

2017AnnualAuditReport:https://www.fbsa.gov.iq/ar/reports/view/692

Comment:TheFederalBoardofSupremeAuditmandatedbylaw31of2011,toauditallGovernmentexpenditureincludingthoseofthepresidencyandstateownedenterprises.Pleaserefertotheabovereport,withoutanylimitimposed.However,financialauditreportisnotpublishedonline.

Article3ofLaw31of2011,state"TheBoardofSupremeAuditshallundertakecontroloverthefollowing:a.ThePublicmoney,whereverexist.b.WorksofentitiessubjecttotheBoard’scontrolandauditthroughoutIraqaspertotheprovisionsofthislawandthelawsinforce."

Article6,state:“TheBoardshallundertakethefollowingduties:1.AuditingandcontroloveraccountsandactivitiesoftheentitiesundertheBoardjurisdictionandverifyingsounddisbursementofpublicfundsandefficientimplementationoflaws,regulationsandprovisions,including:a.Examiningandauditingthetransactionsofpublicspendingsoastoensurethattheyarevalidandnotexceedingtheirbudgetaryappropriations,andusingpublicfundsforthepurposesintendedtowithoutwaste,abuseormisconduct,aswellasevaluatingitsreturns.b.Examiningandreviewingestimationandrealizationtransactionspertainingtothecollectionofpublicresourcestoascertainthattheproceduresinplaceareappropriateandaresoundlyimplemented.c.Expressingopiniononfinancialstatementsandreportsrelatedtotheresultsofauditees’actionsandfinancialpositions,andverifyingwhethertheyareorganizedaccordingtothelegalrequirementsandtheacceptedaccountingstandardsandrepresentingtherealfinancialposition,resultofactivityandcashflows.2.ControlofperformanceevaluationofentitiessubjecttotheBoard’scontrol.3.Providingtechnicalsupportinthefieldsofaudit,accountingandadministrationandtherelatedorganizationalandtechnicalmatters.4.Evaluatingoverallfinancialandeconomicplansandpolicieswhichareestablishedtofulfilandcomplywiththestates’objectives.5.ConductingauditonissuesrequestedforreviewbytheCouncilofRepresentatives.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.AllexpenditureswithintheSAI’smandatehavebeenaudited.Comments:TheannualreportissuedbyFBSAtheexecutionsummeryafterissuingacircularoftheformationsofFBSAfortherpurposeofprovidingcommentsreachedinthisformationsasin99aFederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdfandSeereportfor2017(publishedinJuly2018):https://www.fbsa.gov.iq/ar/reports/view/692

ResearcherResponseManythankstoGRfortheircomments.WhileitmaybetruethatfinalaccountswereauditedbyFBSA,OBSmethodologyassessesthepublicavailabilityofthereport.Asnosuchfinancialauditreportwaspublished,theresponseremains"d".

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:Law31of2011:https://www.fbsa.gov.iq/en/page/low_of_fbsa

Comment:TheFederalBoardofSupremeAuditmandatedbylaw31of2011,toauditallGovernmentexpenditureincludinganyspecialbudgetaryfunds,asitisconsideredpublicfundandthereforefallunderthejurisdictionofAuditbyFBSA.However,theauditoffinancialstatementsarenotpublished.

PleaserefertoArticle3ofLaw31of2011,state"TheBoardofSupremeAuditshallundertakecontroloverthefollowing:a.ThePublicmoney,whereverexist.b.WorksofentitiessubjecttotheBoard’scontrolandauditthroughoutIraqaspertotheprovisionsofthislawandthelawsinforce."


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Allextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.Comments:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):asonpages4,5,and25inthea2018annualreporthttps://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdf

ResearcherResponseIagreewithGRcommentsthattheFinancialAuditreportisnotpublished,therefore,wearenotawarehowmuchhasbeenaudited.TheFBSAreportprovideanauditopiniononoverallmaterialandsensitiveareaofrevenueandexpenditure.ThereferencesprovidedbytheGRarecomparisonsbetweenBudgetedexpenditureandActualsspentonspecificareasandauditopiniononspecificcontractsspend,forthelater.Thereisnoreferencetospecial-budgetaryfundthathavebeenaudited.


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

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

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

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

Source:FBSAAnnualReport:https://www.fbsa.gov.iq/ar/reports/view/692

Comment:Yes,thereisanExecutivesummaryonpages9-10,inwhichthemainfindingsandconclusionsarediscussed.Pleaserefertotheabovelink.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theannualAuditReport(s)includesoneormoreexecutivesummariessummarizingthereport’scontent.Comments:FederalBoardofSupremeAudit(FBSA)publishesanannualreportbutitdoesnotincludefinancialauditoftheyear-endfinalaccountsontheexecutionofbudgetSeereportfor2018(publishedinJuly2019):Itisanexecutionsummeryasin:https://www.fbsa.gov.iq/ar/reports/view/1310https://www.fbsa.gov.iq/uploads/files/reports/annual_repo2018ar_p1.pdf

IBPCommentDuringaninternalconsistencycheck,thisindicatorwasrevisedfrom"a"to"b"astheAuditreportisnotpubliclyavailable.TheExecutiveSummary

pagescitedbyresearchernotethesummaryoftheactivitiesbytheAuditbureau,notasummaryofthefindingsoffinancialaudits.

101.Doestheexecutivemakeavailabletothepublicareportonwhatstepsithastakentoaddressauditrecommendationsorfindingsthatindicateaneedforremedialaction?

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

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

Answer:d.No,theexecutivedoesnotreportonstepsithastakentoaddressauditfindings.

Source:

Comment:WhilstthereportdogetpublishedanddiscussedatParliamentarycommittees,therearenoreportspublishedtoindicatethatactionplanthathasbeenputinplacetoremedycertainissuesarisingfromtheauditreport.



102.DoeseithertheSupremeAuditInstitution(SAI)orlegislaturereleasetothepublicareportthattracksactionstakenbytheexecutivetoaddressauditrecommendations?

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

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

Answer:d.No,neithertheSAInorlegislaturereportsonstepstheexecutivehastakentoaddressauditrecommendations.

Source:

Comment:Whilstwehopethatthatthereisanactionplaninplacetoremedyissuesarisingfromtheauditreport.Howevernosuchreportpublishedtotrackanyactionplanarisingfromtheauditreports.

PeerReviewer

Opinion:AgreeComments:Nosuchreportispublished.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theSAIorlegislaturereportspubliclyonmostauditrecommendations.Comments:TheFBSAissuesareportinmostofreviewsthroughthereportofspecializedperformanceevaluationhttps://www.fbsa.gov.iq/ar/reports/377Inadditiontothereportofworkresults:https://www.fbsa.gov.iq/ar/reports/50

ResearcherResponseInotetheGR'scommentandagreethatmostofSAIreportsonevaluatingperformancearepublishedontheirwebsite.However,reports,ifany,ontracking/followingupactiondonotseemtobeavailable,hencethescore"d".

103.IsthereanIndependentFiscalInstitution(IFI)thatconductsbudgetanalysesforthebudgetformulationand/orapprovalprocess?

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

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

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

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

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

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

Answer:d.No,thereisnoIFI.

Source:

Comment:AtpresentthereisnoanindependentbodythatactasIFI.

PeerReviewerOpinion:AgreeComments:WhilethereisnoofficialIFI,thereareCivilSocietyOrganisationsandPrivateFirmswhichprovidesomebudgetanalyses.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thereisanIFI,itsindependenceissetinlaw,andithassufficientstaffingandresources,includingfunding,tocarryoutitstasks.Comments:ThereexistsanindependentfinancialinstitutionKPMGthatconductsanalysisofenactedbudgeteverysixmonthsaccordingtotheprinciplesofindependentfinancialinstitutions.asin:600 / 300 را ا file:///C:/Users/mof/Downloads/ را 20% %20ا .pdf

ResearcherResponseInotetheGR'scomment,however,thisdoesnotmeettheIFIdefinitionoutlinedabove.ThescoreremainasNo.

IBPComment

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

IBPagreeswithresearcher'sassessment.IFIsareindependentbutpubliclyfundedorganizationsunderthestatutoryauthorityoftheexecutiveorlegislature.KPMGisaprivateorganizationandcannotbeconsideredanIFI.

104.DoestheIndependentFiscalInstitution(IFI)publishmacroeconomicand/orfiscalforecasts?

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

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

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

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

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

Source:

Comment:NA


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theIFIpublishesitsownmacroeconomicorfiscalforecast.Comments:Thefinancialforecasts(expenditures,revenues,deficit,anddebt)inthereportofKPMGonpages5-15600 / 300 را اfile:///C:/Users/mof/Downloads/ را 20% %20ا .pdf


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”appliesifthereisno

IFI;oriftheIFIdoesnotpublishitsowncostingsofnewpolicyproposalsorprovideanassessmentoftheofficialcostingsofnewpolicyproposals.

Answer:d.No,thereisnoIFI;ortheIFIdoesnotpublishitsowncostingsofnewpolicyproposals.

Source:

Comment:NA


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theIFIpublishesitsowncostingsofalimitednumberofnewpolicyproposals.Comments:Thefinancialforecasts(expenditures,revenues,deficit,anddebt)inthereportofKPMGonpages5-9600 / 300 را اfile:///C:/Users/mof/Downloads/ را 20% %20ا .pdf


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:FinancialManagementLaw,Section6(3):https://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

Comment:ThePre-budgetstatementisonlysubmittedtotheCouncilofMinisters,andnottotheCouncilofrepresentatives(parliament)

PeerReviewerOpinion:AgreeComments:Pleaserefertothefollowingsection:InthemonthofJuneofeachyear,theMinisterofFinance,inconsultationwiththeMinisterofPlanningandDevelopmentCooperation,andbasedontheprioritiesforfiscalpolicyestablishedbytheCouncilofMinisters,shallissueacircularsettingguidelinesandobjectivesoffiscalpolicyforspendingunitsforthepreparationoftheirbudgets.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thefulllegislaturedebatesbudgetpolicypriortothetablingoftheExecutive’sBudgetProposal,andapprovesrecommendationsfortheupcomingbudget.Comments:ThebudgetpolicyisdiscussedbytheCouncilofRepresentativesthroughthemediumtermbudgetstrategy:2020ى زاا اإ2020-2018 ) http://mof.gov.iq/pages/ar/BalanceArchive.aspx(ا

ResearcherResponseIacknowledgethecommentsbyGR.However,therearenoevidencetheMediumTermStrategydocumentorthebudgetcircularhavebeendebatedbythelegislatororitsCommittee.

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:FinancialManagementlawandPublicDebtLaw95of2004,Section6(8):TheMinisterofFinanceshallsubmitthebudgetbyOctober10thtothebodyvestedwiththenationallegislativeauthorityforapproval.

Comment:Undersection6para8-theFinanceMinisterisrequiredtosubmittheEBPtothelegislaturebyOctober10th,theintentionistobeapprovedbyParliamentbyDecember31eachyearsothatitcanbeimplementedbythefollowingmonth,1January.DraftbudgetforFY2019wassubmittedinparliamentinOctober2018.



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:c.Thelegislatureapprovesthebudgetlessthanonemonthafterthestartofthebudgetyear.

Source:FinancialManagementOrder95of2004.

https://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

http://www.iraq-businessnews.com/2019/01/25/parliament-approves-iraqs-112bn-budget/

Comment:Inaccordancewithsection6Para8,whichrequiressubmissionofEBPtoparliamentby10thOctober;andsection7para4:whichrequiresapprovalby31December;forthestartofthefinancialYearon1stJanuary,annually.

EB2019wasapprovedon24January2019,pleaseseetheabovelink.Theusualpracticeistoapprovebeforethestartofthebudgetyear.

PeerReviewerOpinion:AgreeComments:ExecutiveBudgetProposalsareoftenapprovedlate.Whileforthe2019EBPwasapprovedwithinonemonth,fortheFY2018thiswasnotapproveduntilon3March2018.


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:a.Yes,thelegislaturehasunlimitedauthorityinlawtoamendtheExecutive’sBudgetProposal.

Source:http://en.parliament.iq/?s=Federal+Budget

https://pefa.org/sites/default/files/IQ-Oct17-PFMPR-Public%20with%20PEFA%20Check.pdf

Comment:ThelegislaturedoeshavetheauthoritytoamendEBPinlinewithFinancialManagementLawandtheconstitution.DiscussionusuallytakesplacebyMembersofParliamentatcommitteelevelandrecommendationsthenmadetotheHouseofRepresentative.

Section7para3,oforder95of2004:"Thebodyhavingnationallegislativeauthorityhastherighttoreallocateproposedspendingandtoreducethetotalamountsinthefederalbudget.ItalsohastherighttoproposeanincreaseintheoverallamountofexpenditurestotheCouncilofMinistersifnecessary,andprovidenoticeofthisproposaltotheMinisterofFinance.TheMinisterofFinancewillmakeanonbindingrecommendationtotheCouncilofMinisterswithrespecttothisproposal."

Additionally,pleaseseepage42ofthePEFAreportwhichnotesthatthelegislaturedoesnotanalyseinvestmentbudgetindetail.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thelegislaturehasunlimitedauthorityinlawtoamendtheExecutive’sBudgetProposal.Comments:TheLegislature(CouncilofRepresentatives)hasunlimitedauthorityinlawtoamendtheExecutive’sBudgetProposal.dependingontheFinancialManagementLawandPublicDebtLawno.92ashappenedinbudgetproposal2017,2018

ResearcherResponseWhilstIagreewithGR'scommentsinthisregards,thelegislatureareboundandrestrictedtoactwithintheFMPDlaw.Also,therehasbeensomedifficultiesinrecentyearsduetolackofmajorityandgridlockresultedindelaysinapprovingtheBudget,asreportedbyPEFAreport.ForthatreasonIbelievethescoreshouldbe"b".

IBPCommentIBPacknowledgesresearcher'sconcernaboutlegislature'slackofeffectiveness,especiallyinrecentyears.However,giventhattheparliamenthasunlimitedlegalauthoritytoamendthebudget,andforconsistencyacrossallOBScountries.IBPisrevisingthescoretoA.Theissueofpracticeisexaminedinindicator111.

111.Duringthemostrecentbudgetapprovalprocess,didthelegislatureuseitsauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:Question111assesseswhetheranyformalauthorityofthelegislaturetoamendtheExecutive’sBudgetProposalisusedinpractice.TheresponsestothisquestionshouldbedeterminedbasedonactionbythelegislaturerelatedtotheEnactedBudgetusedintheOBS.Chooseanswer“a”ifthelegislatureusedits

authorityinlawtoamendtheExecutive’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:b.Yes,thelegislatureuseditsauthorityinlawtoproposeamendmentstotheExecutive’sBudgetProposal,butnoamendmentswereadopted.


http://ar.parliament.iq/2018/12/20/%D9%85%D8%AC%D9%84%D8%B3-%D8%A7%D9%84%D9%86%D9%88%D8%A7%D8%A8-%D9%8A%D9%86%D9%87%D9%8A%D9%82%D8%B1%D8%A7%D8%A1%D8%A9-%D9%85%D9%88%D8%A7%D8%B2%D9%86%D8%A9-2019-%D9%88%D9%8A%D8%B5%D9%88%D8%AA-%D8%B9/

Houseofrepresentativesvotingonamendingthebill(6Nov2018):http://ar.parliament.iq/2018/11/06/%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d9%86%d9%88%d8%a7%d8%a8-%d9%8a%d8%b5%d9%88%d8%aa-%d8%b9%d9%84%d9%89-%d9%85%d9%81%d8%a7%d8%aa%d8%ad%d8%a9-%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d9%88%d8%b2%d8%b1/

Decisionsandrecommendationsofthemeetingon6Nov2018:http://ar.parliament.iq/2018/11/06/%d9%82%d8%b1%d8%a7%d8%b1%d8%a7%d8%aa-%d9%88%d8%aa%d9%88%d8%b5%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%ac%d9%84%d8%b3%d8%a9-10-%d8%a7%d9%84%d8%ab%d9%84%d8%a7%d8%ab%d8%a7%d8%a1-6-%d8%aa%d8%b4%d8%b1%d9%8a/

Comment:SofarastheEBP2019therewasextensivediscussiontoamendthebudgetbutwasnotsuccessfulonthisoccasionduetolackofsupportintheHouse.Pleaserefertotheabovelinks.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposal,and(atleastsomeof)itsamendmentswereadopted.Comments:TheLegislature(CouncilofRepresentatives)hasunlimitedauthorityinlawtoamendtheExecutive’sBudgetProposal.dependingontheFinancialManagementLawandPublicDebtLawno.92ashappenedinbudgetproposal2017,2018theamendmentwasadoptedin2017-2018.TheMinistryofFinancehadanobjectiononsomeitemsofamendmentintheFederalCourtforthepurposeofreviewingsomeitemsthatarenotconsistentwithFinancialManagementLaw.

ResearcherResponseIagreewithGR'scommentsandexampleprovided,asthisconsistentwithlimitationprovidedbytheFMPDlaw,consistentwithscoreb.

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.


Financecommitteereviewedthe2019draftbudget:http://ar.parliament.iq/2018/12/20/%D8%A7%D9%84%D9%84%D8%AC%D9%86%D8%A9-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%AA%D9%86%D8%A7%D9%82%D8%B4-%D8%A7%D9%84%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA-%D8%A7%D9%84%D8%AA%D9%8A-%D8%A3/

Comment:TheEBPdoesgothroughcommitteestagestodiscussandexaminetheEBPbeforerecommendationsaremadetotheHouse.Financecommitteediscussesthebudgetindetailwithsectorcommittees.However,noreportispublishedofthediscussions.AsperthefunctionsoftheFinanceCommittee,theyaremandatedtoreviewtheGeneraldraftbudget:http://ar.parliament.iq/%D8%A7%D9%84%D9%84%D8%AC%D8%A7%D9%86/%D8%A7%D9%84%D9%84%D8%AC%D9%86%D8%A9-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9/


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,aspecializedbudgetorfinancecommitteehadatleastonemonthtoexaminetheExecutive’sBudgetProposal,anditpublishedareportwithfindingsandrecommendationspriortothebudgetbeingadopted.Comments:TheFinanceCommitteeintheParliamentexaminesandevaluatetheBudgetproposalintroducedbyTheCouncilofMinistersandproducecommentsandrecommendationstotheMinistryofFinanceforbeingrepliedonandpublishesitontheparliamentwebsiteunderthetitle: ّا ّا2019 زا ن ا onthelink:https://almadapaper.net/view.php?cat=215085

ResearcherResponseInotetheGRcomment,however,OBSguidelinesrequiresthatareportorminuteofsuchmeetingbepublished/availableonParliamentwebsiteandintimelymanner.Nosuchinformationisavailable.Thereforethescoreshouldremainas(c).

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:c.Yes,sectorcommitteesexaminedtheExecutive’sBudgetProposal,buttheydidnotpublishreportswithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:http://en.parliament.iq/2019/01/17/deputy-speaker-finance-minister-discuss-federal-budget-law-and-financial-entitlements-for-the-affected-provinces/

Comment:TheEBP2019wasdiscussedbyspecialisedParliamentaryCommittee,itsmembersrepresentvariousministriesandgovernmentdepartment.InadditiontothatthecommitteeandParliamentdomeetwithrepresentativeofvariousministriesandregionstolistentotheirviewsandconcerns,andsometimessuggestionstoamendthebudget.However,priortomakinganyrecommendation,itreporttoParliamentwithitsfinding.Nominutesorreportofthemeetingoutcomesgetpublishedinthisregard.

Forexample,seeHealthcommitteediscussingtheallocationsforhealthfor2019Budget:http://ar.parliament.iq/2018/12/24/%d9%84%d8%ac%d9%86%d8%a9-%d8%a7%d9%84%d8%b5%d8%ad%d8%a9-%d8%aa%d8%b3%d8%aa%d8%b6%d9%8a%d9%81-%d8%a7%d9%84%d9%88%d9%83%d9%8a%d9%84-%d8%a7%d9%84%d9%81%d9%86%d9%8a-%d9%84%d9%88%d8%b2%d8%a7%d8%b1%d8%a9/

Similarly,seeeducationcommittee'sdiscussionoftheEducationbudgetfor2019:http://ar.parliament.iq/2019/01/21/%d9%84%d8%ac%d9%86%d8%a9-%d8%a7%d9%84%d8%aa%d8%b1%d8%a8%d9%8a%d8%a9-%d8%aa%d9%86%d8%a7%d9%82%d8%b4-%d9%85%d9%88%d8%a7%d8%b2%d9%86%d8%a9-%d9%88%d8%b2%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%aa%d8%b1%d8%a8-2/


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Comments:TheSectorCommitteetogetherwithTheFinanceCommitteeintheParliamentexaminestheexpendituresonthesectorsofhealth,education,andsecurityintroducedbyTheCouncilofMinistersandproducecommentsandrecommendationstotheMinistryofFinanceforbeingrepliedonandpublishesitontheparliamentwebsiteunderthetitle:2019 زا ن ا ّا ّا onthelink:https://almadapaper.net/view.php?cat=215085

ResearcherResponseGratefulfortheGR'scomments,howeverthescoreshouldremainasCforthereasonsprovidedabove..

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:b.Yes,acommitteeexaminedin-yearimplementationononeormoreoccasion(butlessthanthreetimes),anditpublishedareportwithfindingsand

recommendations.

Source:Thereisaspecificcommitteeformonitoringtheimplementationofspecificprogramsandstrategicplans:http://ar.parliament.iq/%D8%A7%D9%84%D9%84%D8%AC%D8%A7%D9%86/%20%D9%84%D8%AC%D9%86%D8%A9-%D8%A7%D9%84%D8%AA%D8%AE%D8%B7%D9%8A%D8%B7-%D8%A7%D9%84%D8%A7%D8%B3%D8%AA%D8%B1%D8%A7%D8%AA%D9%8A%D8%AC%D9%8A-%D9%88%D9%85%D8%AA%D8%A7%D8%A8%D8%B9%D8%A9-%D8%A7%D9%84%D8%A8%20/

Comment:TheFinanceCommitteeinParliamentdoeshavemeetingstodiscussprogressontheimplementationofFederalBudget.FinanceCommitteehavediscussedmanyissuesrelatingtotheimplementationandconstraintsindeliveringservicestocitizensplannedforinthebudget.



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:Section9-BudgetExecutionpara8https://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

Comment:Theexecutivesareallowedtoreallocatefunds,withinthelimitsprescribedinthenudgetlaw(approvedbylegislature),andonlywithpriorapprovaloftheFinanceMinister.

Also,Article62(2)oftheconstitutionsays"TheCouncilofRepresentativesmayconducttransfersbetweenthesectionsandchaptersofthegeneralbudgetandreducethetotalofitssums,anditmaysuggesttotheCouncilofMinistersthattheyincreasethetotalexpenses,whennecessary."



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

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

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

Typically,legislativeapprovalofadditionalspendingbeyondwhatwasreflectedintheEnactedBudgetwouldoccurwiththeadoptionofasupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

Answer:aTheexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortospendingexcessrevenues,anditdoessoinpractice.

Source:FinancialManagementLaw95of2004:https://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

Consitution:https://www.constituteproject.org/constitution/Iraq_2005.pdf?lang=en

Comment:Section9-para4ofBudgetExecutionstatesthat:spendingunitsmaynotcommittomakingexpenditurethatexceedtheamountallocatedtothem,unlessotherwiseprovidedbythebudgetlaw.

Section4(13)andSection7(2c)bothstatethattheuseofanysurplusrevenueshouldbestipulatedintheannualbudgetlaw.

Also,Article62(2)oftheconstitutionsays"TheCouncilofRepresentativesmayconducttransfersbetweenthesectionsandchaptersofthegeneralbudgetandreducethetotalofitssums,anditmaysuggesttotheCouncilofMinistersthattheyincreasethetotalexpenses,whennecessary."

Itisworthnotingthatin2017,thebudgetwasinsurplusmostlybecauseactualexpendituresexecutedwerelessthanplannedexpenditures.Fromthat,onecanconcludetheadditionalrevenuereceivedwaskeptbytreasuryforfutureexpenditure,thefollowingyear.Thisisnotanunusualsituation,asithappenseveryyear,hencetheunrestinthecountry,primarily,duetoincompetencewithgovernmentdepartment.



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

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

Typically,legislativeapprovalofproposalstoreducespendingbelowthelevelsreflectedintheEnactedBudgetwouldoccuraspartofthesupplementalbudget.Butotherformalproceduresforgettingapprovalfromthelegislatureinadvanceofitadoptingthesupplementalbudgetmayexist.Ifthatisthecase,thenpleaseprovideinformationaboutthatapprovalprocess.

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

Answer:a.Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoreducingspendingbelowtheenactedlevelsinresponsetorevenueshortfallsorotherreasons,anditdoessoinpractice.

Source:https://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

Comment:Section7(3)statethatlegislaturehastherighttoreallocateproposedspendingandreducetotalamountsinthefederalbudget;Section7(5)statesthatshouldeconomiccircumstancesornationalprioriesunexpectedlychange,aSupplementarybudgetmustbepreparedbytheFinanceMinisteranddeterminedbytheCouncilofMinisters.Itfollows,thattheexecutivesdorequiretoobtainapprovalpriortoanyadditionalspending



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:d.No,acommitteedidnotexaminetheAuditReportontheannualbudget.

Source:https://en.wikisource.org/wiki/Order_95::_Financial_Management_Law_and_Public_Debt_Law

Comment:Section14ofOder95of2004,para2.e-requiretheCouncilofMinisterstoexaminetheAuditreportproducedbySupremeBoardofAudit.

However,whilstthelegislationdoesnotspecificallyreferstothelegislatureinthisregard,therealitytheCoMis,ultimately,responsibletothelegislature(CouncilofRepresentative)wheretheFinanceCommitteeisdelegatedtoexaminesuchmattersonbehalfofCoR.However,thelastauditedreportwasforyearending2015,andtherearenopublishedminutestoshowthattheauditedreporthasbeenexaminedbythelegislatureoritsfinancecommittee.



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:LawofSupremeAuditNo31of2011:https://www.fbsa.gov.iq/en/page/low_of_fbsa

Comment:IraqHeadoftheFederalBoardofSupremeAuditisappointedbyCouncilofRepresentatives(CoR)andassuchreportonlytotheCoR.

Article22First-Basedonaproposalfromthecouncilofministers,theCoRshallapproveinmajoritytheappointmentofthePresidentoftheBoard.Second-ThePresidenthastherankofaMinisterandshallbeappointedforatermof4years.

ChapterII,Article5TheBoardshallbeafinanciallyandadministrativelyindependentbodywithajudicialpersonality.Itisthehighestfinancialcontrollingbody,whichisattachedtotheCoRandrepresentedbypresidentoftheBoardorwhomhemayauthorize.



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”appliesiftheexecutivemayremovetheheadoftheSAIwithoutthefinalconsentof

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

thejudiciaryorlegislature.

Answer:a.Yes,theheadoftheSAImayonlyberemovedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforeheorsheisremoved.

Source:https://www.fbsa.gov.iq/en/page/low_of_fbsa

Comment:TheappointmentandremovaloftheHeadofFBSAcanonlybeexercisedbyCouncilofRepresentative.Article22,law31of2011:First-Basedonaproposalfromthecouncilofministers,theCoRshallapproveinmajoritytheappointmentofthePresidentoftheBoard.Second-ThePresidenthastherankofaMinisterandshallbeappointedforatermof4years.

Article24:TheCouncilofRepresentativemayinterrogatetheBoard’spresidentaccordingtotheMinistersInterrogationProceduresstipulatedintheConstitution,andmayexempthimfromofficeasspecified.



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:FederalBoardofSupremeAuditwebsite:https://www.fbsa.gov.iq/en/page/low_of_fbsa

Comment:LawoftheBoardofSupremeAuditNo31of2011,State:"ChapterIITheBoardIndependence,FunctionandMandate.UnderArticle5,"TheBoardshallbeafinanciallyandadministrativelyindependentbodywithajudicialpersonality.Itisthehighestfinancialcontrollingbody,whichisattachedtotheCouncilofRepresentativeandrepresentedbypresidentoftheBoardorwhomhemayauthorise."FBSACouncildutyis"PlanningandvalidatingtheannualdraftbudgetoftheBoardaccordingtotheStategeneraldirectionsandsubmittingittotheMinistryofFinancetointegrateitwiththestate'spublicbudget"Article21-fifthpara.

PeerReviewerOpinion:AgreeComments:Agree.Thoughalltopdownbudgetallocationsaregenerallyguidedbythecenter,andarelargelyincremental,andlinkedtomacro-fiscal(largelyoilproduction/price)forecasts.


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:FederalBoardofSupremeAuditwebsite:https://www.fbsa.gov.iq/en/page/low_of_fbsa

Comment:WhilstUnderLaw31of2011,FBSAhasJurisdictionanddutytoundertakeauditofallPublicorganisations(Article6)prepareacomprehensiveauditplan(Article7First)itmustworkincooperationwiththeCommissionofPublicIntegrity(Article7Second).And,powerunderArticle13-Third,basedonadecisionbytheCouncilOfFinancialAudit.SomeofthelimitationsofFBSAaremoreintermsofitsabilitytoauditinstitutionsthatareinconflictzones.

PeerReviewerOpinion:AgreeComments:Fullyagree.Oversightofdefense,ruleoflaw,intelligenceandotherfunctionsfacesconstraints.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.TheSAIhasfulldiscretiontodecidewhichauditsitwishestoundertake.Comments:AccordingtothelawofFBSAno.31of2011.chapter2andyoucanfindreportspublishedbytheFBSAonitswebsite:FederalBoardofSupremeAuditwebsite:https://www.fbsa.gov.iq/en/page/low_of_fbsaunderthetitle: ناا ر

ResearcherResponseManythankstothereviewers.Iagreetoreviseresponseto"a".

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”appliesiftheauditprocessesoftheSAI

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

arereviewedneitherbyanindependentagencynorbyaunitwithintheSAI.

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

Answer:c.No,butaunitwithintheSAIconductsareviewoftheauditprocessesoftheSAIonaregularbasis.

Source:FederalBoardofSupremeAuditwebsite:https://www.fbsa.gov.iq/en/page/low_of_fbsaOrganizationalchart:https://www.fbsa.gov.iq/ar/page/org-structure

Comment:Therearenootherindependentcheckotherthantheinternalonethroughthe"TechnicalAffairsandstudiesOffice"withinFBSA.Seelinktoorganizationalchart.

UnderArticle21,FBSACouncilwhoareindependentmembersoftheBoard,thescopeofworkinclude:approvingworkplan,ratifyingregulation,guidanceandmethodsofimplementation,aswellasdevelopmentofstaffandappointmenttotheBoard.

Inadditiontothat,UnderArticle4-fourthTheworkofFBSAmustfollownationalandinternationalstandard-basedaccountingandauditingsystemsandcontinuouslyimprovingpracticablestandardsandcriteriaofmanagementandaccounting.EachyeartheFBSAproducesandpublishaplanonitswebsite,toimprovestandardandensurecontinuousdevelopmentofauditorsatvariouslevels.Seepage15oftheStrategydocumentofFBSA(linkbelow),itdiscussestheneedtomaintainstandardsthroughtraininganddevelopmenttomaintainstandards.However,thereisnoevidenceoftrainingofthisactuallyhadtakenplace.https://www.fbsa.gov.iq/uploads/files/attachments/strategy2018_2022en.pdf



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:HouseofRepresentativewebsite:http://ar.parliament.iq/?s=%D8%AF%D9%8A%D9%88%D8%A7%D9%86+%D8%A7%D9%84%D8%B1%D9%82%D8%A7%D8%A8%D8%A9+%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9

http://ar.parliament.iq/2019/04/07/%d9%84%d8%ac%d9%86%d8%a9-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d9%88%d8%a7%d9%84%d8%a7%d8%b9%d9%85%d8%a7%d8%b1-%d8%a7%d9%84%d9%86%d9%8a%d8%a7%d8%a8%d9%8a%d8%a9-%d8%aa%d8%b3%d8%aa%d8%b6%d9%8a-2/

Comment:WeareawarethattheHeadofFBSAandseniormanagerdotakepartinhearingandtestifyingoncertaincases.However,notofsuchinformationavailabletodemonstratethatonthisoccasion.

ThePresidentoftheFBSAisrequiredunderthelaw-Article24state:"TheCouncilofRepresentativesmayinterrogatetheBoard'spresidentaccordingtotheMinistersInterrogationProceduresstipulatedintheConstitution,andmayexempthimfromofficeasspecified."


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Frequently(i.e.,fivetimesormore).Comments:TheHeadofFBSAandseniormanagerdotakepartinhearingandtestifyinginthecouncilofRepresentativeformorethanonceayear.

ث ُا ما ا ا نادو ءارزا ر و او ا يزو باا : ث /:https://glgamesh.com/archives/85603

ResearcherResponseNotwithstandingtheGRcomments,andevidenceprovideddatedJuly2019(aftertheOBSresearchcut-offdate).However,thisisproofthatthisisnotcommonoccurrence,byinvitationonly.Thescoreshouldremainas(c).

IBPCommentThecitationsbyreviewersareabouttheMinisterofOilandFinancetestifyinginparliament,hencewillnotqualifyasevidenceforthisindicator.IntheabsenceofanyconcreteevidencetosupportthattheheadorseniorstaffofFBSAtestifiedintheHouseofRepresentatives(onauditsoffinancialaccounts),IBPrevisedthescorefromCtoD.TherevisionensuresconsistencyacrossallOBScountries.WedoacknowledgethatthereisevidenceofFBSArepresentativestestifyinginparliamentin2019,however,thisisaftertheOBSresearchcut-offdateofDecember31st2018.

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-offmeetingswithNGOsinwhichthereisa

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

publicrecord.

Theresearchermustpresentevidencetosupportselectionofa“c”response.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:d.Therequirementsfora“c”responseorabovearenotmet.

Source:https://govinfo.library.unt.edu/cpa-iraq/regulations/20040604_CPAORD_95_Financial_Management_Law_and_Public_Debt_Law_with_Annex_A_and_B.pdf

Comment:Nosuchmechanismorengagementexist,budgetpreparationandprocessestakesplaceinternally.However,theFinancialManagementLaw95of2004doesrequirepreparationofthebudgedshouldfollowinternationalstandardsbut,nosuchmechanismexistinIraq.Section1-Purpose,Order95of2004"Theprincipleoftransparencyrequiresthatbudgetinformationbeclassifiedaccordingtoacceptedinternationalstandardsandpresentedinawaythatfacilitatespolicyanalysisandpromotesaccountability."



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:

Comment:Nosuchmechanismexist.



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:

Comment:Nopublicengagementtakeplace.



128.Doestheexecutiveuseparticipationmechanismsthroughwhichthepubliccanprovideinputinmonitoringtheimplementationoftheannualbudget?

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

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

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

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

Answer“b”appliesifanopenconsultationmechanismisinplacewherebymembersofthepublic(i.e.,individualsand/orCSOsaswellasacademics,


independentexperts,policythinktanks,andbusinessorganizations)canprovidetheirinputontheimplementationoftheannualbudget.Thisanswerappliesifthegovernmentisusingamechanismthatisstructuredandwellestablished,andnotad-hoc.Theresearchermustpresentevidencetosupportthepresenceofconsultativeprocessesthroughwhichtheexecutiveseeksoutinputsfromcitizens.Examplesincludepublichearings,surveys,focusgroups,reportcards,andonlineplatformsthatgovernmentofficialsactivelymanagetosolicitinputs.

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoprovideinputonbudgetimplementation,but:

1)Themechanismsarenotstructured,happenonlyonad-hocbasis,ornotregularly.

and/or

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

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

Examplesincludehotlines,Facebookannouncements,one-offmeetingswithNGOsinwhichthereisapublicrecord.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.


Source:

Comment:Nomechanismforpublicparticipationorfeedbackexist.Budgetexpenditurereportsdogetpublishedmonthlybuttherearenomethod/waystoallowthepublictogivetheirview,apartfrommaybewritingtotherememberofparliamentaboutaparticulartopicontheimplementationofthebudget.



129.Withregardtothemechanismidentifiedinquestion128,doestheexecutivetakeconcretestepstoreceiveinputfromvulnerableandunderrepresentedpartsofthepopulationontheimplementationoftheannualbudget?

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

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

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


Source:

Comment:Nosuchmechanismexist.



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.


Source:

Comment:None,thereisnopublicparticipation.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Theexecutive’sengagementwithcitizenscoversatleastthree(butlessthansix)oftheabove-mentionedtopics.Comments:Theexecutive’sengagementwithcitizensismadethroughthepublishedreportsontheMinistryofFinancewebsiteandOpenBudgetwebsiteunderthetitle: ا زاا تا :consistsofreportsofrevenues,expendituresanddebtaswellasexpendituresoninvestmentprojects:asinthelinks:http://mof.gov.iq/obs/ar/Pages/obsDocuments.aspxhttp://mof.gov.iq/obs/_layouts/obsServices/DownloadObs.aspx?SourceUrl=%2fobs%2fObsDocuments%2fIn-Year+Reports+Folder+-+%d9%85%d8%ac%d9%84%d8%af+%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1+%d8%a3%d8%ab%d9%86%d8%a7%d8%a1+%d8%a7%d9%84%d8%b3%d9%86%d8%a9%2fIn-year+Report+April+2019.xlsx ضاا و ما ا اfile:///C:/Users/mof/Downloads/ ضاا 20% %20و %20ا ىا 20% 20% ما 20% %20ا اا .pdf

ResearcherResponseNotwithstandingtheinformationprovidedbytheGR,therenorequirementinlawforpublicparticipation.TheinformationprovidedonCBwebsiteareoftenlateandcitizenhasnoformalchannelofengagementinbudgetprocess.Thiswasestablishedearlier,thattherearenoopportunitiestoparticipateinbudgetmonitoring.Therefore,responseremains"d".

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:

Comment:Nosuchengagementexist.



132.Withregardtothemechanismidentifiedinquestion125,doestheexecutiveprovidethepublicwithfeedbackonhowcitizens’inputshavebeenusedintheformulationoftheannualbudget?

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

By“writtenrecord”,wemeanadocumentthatisproducedandreleasedbytheleadbudgetagency(MinistryofFinance,Treasury)thathassetupandholdsthe

participationactivity.

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:

Comment:Thereisnosuchengagementexist.



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.


Source:

Comment:Thereisnosuchmechanismexist.



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:

Comment:Thereisparticipationmechanismexistonanyaspectofbudgetformulation.



135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?

GUIDELINESWhilequestions125–135focusonlyonparticipationmechanismsthattheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencycurrently

usetoallowthepublictoparticipateinthenationalbudgetprocess,thisquestionasksaboutparticipationmechanismsusedbylineministriestoallowthepublictoparticipateinnationalbudgetprocesses.Thus,participationmechanismsusedbytheMinistryofFinance,leadbudgetagency,orcentralcoordinatingagencyshouldnotbeusedtoanswerthisquestion.Ifthereismorethanonemechanismusedbyalineministryorifmultiplelineministriesuseparticipationmechanisms,pleaseselectthedeepestormostinteractivemechanismthatreflectsthegovernment’seffortstoincorporatecitizens’inputintotheformulationand/orimplementationoftheannualbudget.

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

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

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

Answer“c”appliesifalineministryhasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

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

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


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


Source:

Comment:Someministersmaywishtospeakaboutthebudgetformulation,butthisnotthroughofficialmechanism.And,certainlyitdoesnotconsideredofficialcommunicationorparticipationprocess.



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


Source:

Comment:Thereisnoofficialmechanism,andnopublichearingtakeplacethroughoutthebudgetformulation.



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:

Comment:Therearenoengagementwithcitizenonanytopicofthebudgetatanystagesofthebudgetformulation.



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:

Comment:Noasthereisnomechanismofprocesstoallowsuchfeedbackisinplace.



139.Doesthelegislatureholdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheAuditReport?

GUIDELINES:ThisquestionreflectstheGIFTprincipleon“Sustainability,”“Transparency,”and“Complementarity”andassessestheextenttowhichtheparticipationmechanism(s)usedbythelegislativeareinteractiveandinvolveatwo-wayconversationbetweencitizensandthelegislature,ratherthanbeinglimitedtoallowingthepublictoattendorhearpublicbudgetdeliberations.

Akeyconstitutionalroleofthelegislatureinalmostallcountriesistooverseethegovernment’smanagementofpublicresources.WhiletheSupremeAuditInstitutionisresponsibleforcheckingthegovernment’saccountsandpublishingtheoutcomeoftheiraudits,foraccountabilitypurposesitisessentialthatthelegislaturereviewsandscrutinizesthosereports,andchecksonwhethertheexecutiveistakingtheappropriatecorrectiveactionsbasedontheSupremeAuditInstitution’srecommendations.

Holdingpublichearingstoreviewauditfindingsallowsthepublictolearnmoreabouthowthegovernmenthasmanageditsresourcesforthebudgetyearsthathaveended,anddemandaccountabilityincaseofmismanagementandirregularities.Reviewinganddiscussingthosereportsinpublicisthereforeakeyresponsibilityofalegislature.

Pleasenotethatby“AuditReport”werefertothesameauditreportassessedinthetransparencysectionofthisSurvey,i.e.,oneoftheeightkeybudgetdocumentsthatallgovernments(inthiscase,theSupremeAuditInstitution)mustproduce,accordingtobestpractice.

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)haveputinplaceandusingtoallowthepublictoparticipateintheirdeliberationsontheAuditReport.

Mechanismsthroughwhichmembersofthepublicreachouttoindividualmembersofparliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Toanswer“a,”thenationallegislaturemustholdpublichearingswherecitizensareallowedtotestify.Thisanswerappliesonlyifthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscantestify(forexample,participationtakesplaceonafirst-come-first-servedbasis).

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;BUTThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;Notestimonyisallowedfromthepublic;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,BUTThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheAuditReport.


Source:

Comment:AuditreportusuallydebatedinParliamentwithnopublicengagementafterwards.ApartfromthefactthatthereportdogetpublishedoneitherMinistryoffinancewebsite/theofficialJournalorParliamentwebsite.Buttherearenopublichearinginthisregard.



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:

Comment:ThereisnosuchmechanismforFBSAtoengagewiththepublicforthemtoputforwardsuggestionorproposals.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theSAImaintainsformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeinitsauditprogram.Comments:ThewebsiteofFBSAprovidesaspecialboxforthecitizencomplaintsthatarepresentedtofollowedupbytheHeadoftheFBSA:https://www.fbsa.gov.iq/ar/contact-us

ResearcherResponseThereisnoformalprocessforthepublictoparticipateorcontributetoauditprogram.theexampleprovidedbyGRisnotrelevantinthisregards.Sothescorestandasb.

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:

Comment:TheFBSAhasnomechanisminplacetoengagewiththepublictoreceivethereinputandassuchnofeedbackisgiven.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,theSAIprovidesawrittenrecordwhichincludeseitherthelistoftheinputsreceivedorareportorsummaryonhowtheywereused.Comments:ThewebsiteofFBSAprovidesaspecialboxforthecitizencomplaintsthatarefollowedupbytheHeadoftheFBSA:https://www.fbsa.gov.iq/ar/contact-us

ResearcherResponseThereisnoformalprocessforcitizentoprovideanyinputandthereforenofeedbacktogive.Theexampleprovidedisnotrelevant.thescoreremainasd.

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

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


Source:

Comment:Thereisnorequirementinlaworamechanismtoengagethepublicorcivilsocietyorganisationtoparticipateintheauditagenda.HowevertheFBSAhasthepowertocallonindividual(s)toassistinaninvestigation.



Open Budget Survey 2019 · Budget Proposal is submitted to the legislature for consideration. If...

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Transcript of Open Budget Survey 2019 · Budget Proposal is submitted to the legislature for consideration. If...