Open Budget Survey 2019 · Country Questionnaire: Mongolia PBS-1. What is the fiscal year of the...

OpenBudgetSurvey2019Questionnaire

MongoliaApril2020

CountryQuestionnaire:Mongolia

PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

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

Answer:FY2019

Source:http://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf.

Comment:AccordingtoBudgetLaw,draftPBSshouldbesubmittedbytheGovernmenttotheParliamentnolaterthanthe1stofMayofeachyear.

PeerReviewerOpinion:AgreeComments:WhileArticle8.1.2ofBudgetLaw(2011)setsthedateforsubmissionofthedraftPBStotheParliament,itshouldbenotedthatinMongoliaPBSisthedocumentapprovedbythelegislature,sothesourcereferencedbytheresearcherisnotthevaliddocument,itisthedraftPBSpreparedbytheMinistryofFinanceandsupportedbytheCabientandnotPBSitselfthatisapprovedbythelegislature.Theactualsourceshouldbe:https://www.legalinfo.mn/law/details/13414

GovernmentReviewerOpinion:Agree

ResearcherResponseSincetheOBSallowsforeitherdraftorapprovedversionsofthePBS,wewouldliketomaintainouroriginalanswer.

PBS-2.WhenisthePBSmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Answer:a.Atleastfourmonthsinadvanceofthebudgetyear,andatleastonemonthbeforetheExecutive’sBudgetProposalisintroducedinthelegislature

Source:http://www.iltod.gov.mn/?p=4546

Comment:TheMinistryofFinancepublisheddraft2019PBSsubmittedtotheLegislatureon30April2018asseenathttp://www.iltod.gov.mn/?p=4546(budgetinformationportalrunbytheMOF).

Theanswerselecteddemonstratesimprovementinperformancefromthe2017roundofresearch.AtpreviousroundtheMOFproducedthePBSbutmadeavailableonlinetothepublictoolate.

PeerReviewerOpinion:AgreeComments:TheactualpostingdatereferencedbytheresearcherisforthedraftPBSandnotPBS.TheparliamentofMongoliaissuedLawofMongoliaonGeneralBudgetFrameworkStatementfor2019andProjectionsfor2020-2021,availableat:https://www.legalinfo.mn/law/details/13414.Thisformalwebsitedoesnothavethedateofpostingofthelaw,soIcannotverifytheexactdatemadepublicfromthissource,butusuallythisconsolidatedwebsiteofalllegislationisquitewellmaintainedandthereforeitcouldbeassumedthatthelawwaspostedwithingamonthortwoafterthelawwaspassed.ThelawwaspassedonMay25,2018.Thelawbecomespublicandofficialbypublishingon'StateInformation'Bulletin;thisdocumentpublishedthelawinitsissue#22of2018whichwasapparentlypublishedonJune15,2018:http://www.parliament.mn/n/xtjo



PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

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

Answer:30/4/2018


Comment:TheMinistryofFinancepublisheddraft2019PBSsubmittedtotheLegislatureon30April2018asseenathttp://www.iltod.gov.mn/?p=4546(budgetinformationportalrunbytheMOF).

PeerReviewerOpinion:DisagreeSuggestedAnswer:15/06/2018Comments:ThedateofpublicationshouldbetrackedtoStateInformationBulletinissue22of2018(whichisJune15,2018;http://www.parliament.mn/n/xtjo)andwww.legalinfo.orgwebsitepublicationofthelawonPBS.

GovernmentReviewerOpinion:AgreeComments:Iagreewiththecommentofaresearcher,however,Iwishtoaddacomment.AccordingtotheBudgetlaw,ParliamenthastoapprovePBSbeforeJune1st.For2019FYParliamentdidapprovewithinthetimeframeandmadeitpubliclyavailableon25thofMay.(https://www.legalinfo.mn/law/details/13414)


PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

Answer:WeareusingDRAFT2019PBSforthisSurvey.Asseenathttp://www.iltod.gov.mn/?p=4546(budgetinformationportalrunbytheMOF)draft2019PBSwaspostedon30April2018.

Source:

http://www.iltod.gov.mn/?p=4546

Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:DateofpublicationofStateInformationBulletin,issue22of2018,whichistheofficialpublicationoflawsandregulationsinMongolia,athttp://www.parliament.mn/n/xtjo.Comments:TheactualPBSapprovedasalawbytheparliamentshouldbeusedinsteadofdraftPBSpreparedbyMoF.


PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:http://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf

Source:

Comment:Draft2019PBSisfoundathttp://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf.

PeerReviewerOpinion:DisagreeSuggestedAnswer:https://www.legalinfo.mn/law/details/13414?lawid=13414andhttp://www.parliament.mn/n/xtjoComments:https://www.legalinfo.mn/law/details/13414?lawid=13414,whichisthelinktothegeneralwebsiteofalllegislationandwherethestateparliamentpostsapprovedlaws,includinglawonPBSfor2019.



PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

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

Option“d”appliesifthePBSisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:http://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf

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

Comment:Draft2019PBSispublishedinpdfformat.

PeerReviewerOpinion:AgreeComments:Thelawisprovidedasatextonthewebsite,withtheoptiontodownloadinMSWordformat.https://www.legalinfo.mn/law/details/13414?lawid=13414.theStateInformationBulletinisprovidedinprintandinpdfathttp://www.parliament.mn/n/xtjo.

GovernmentReviewerOpinion:AgreeComments:Iagreewiththecommentofaresearcher,however,Iwishtoaddaclarification.ThereasontheMinistryofFinanceofMongoliapublishesadocumentinPDFformatisthatitissafetoviewitinanyplatform.DocumentsinMSExceltendtoeasilycrash.


PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?

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

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

Answer:e.Notapplicable(thedocumentispubliclyavailable)

Source:n/a

Comment:n/a

PeerReviewerOpinion:Agree


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

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

Answer:

Source:

Comment:

PeerReviewerOpinion:

GovernmentReviewerOpinion:

PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

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

Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

Answer:Fulltitle:AboutMongolia’s2019BudgetFrameworkStatementandBudgetProjectionsfor2020-2021(FulltitleinMongolian:МонголУлсыннэгдсэнтөсвийн2019онытөсвийнхүрээниймэдэгдэл,2020-2021онытөсвийнтөсөөллийнтухай)

Source:http://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:LawofMongoliaonBudgetFrameworkStatementfor2019andBudgetProjectionsfor2020-2021forGeneralBudget(FulltitleinMongolian:МонголУлсыннэгдсэнтөсвийн2019онытөсвийнхүрээниймэдэгдэл,2020-2021онытөсвийнтөсөөллийнтухайМонголУлсынХууль)Comments:TheresearcherisstillreferencingtothedraftPBS(ordraftlaw),whilethePBSisactuallyalaw.thesourceshouldbehttps://www.legalinfo.mn/law/details/13414?lawid=13414



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:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408

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

(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).

Comment:n/a

PeerReviewerOpinion:AgreeComments:Whilecitizen'sbudgetwasproducedforthefirsttimein2018andthenagainin2019,thatcoversonlytheexecutivebudget.


EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:http://www.iltod.gov.mn/?p=4501.

Comment:ByArticle8.4.5oftheBudgetLaw,ExecutivessubmittheproposalforthenextyearbyOctober1ofeachyear(about3monthsbeforethestartofthebudgetyear.TheExecutivessubmitted2019EBPtotheLegislatureon28September,2018.Thedateofsubmissioncanbeprovenbyhttp://www.iltod.gov.mn/?p=4501.



EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?


Answer:28/9/201828/9/2018


Comment:ByArticle8.4.5oftheBudgetLaw,ExecutivessubmittheproposalforthenextyearbyOctober1ofeachyear(about3monthsbeforethestartofthebudgetyear.TheExecutivessubmitted2019EBPtotheLegislatureon28September,2018.Thedateofsubmissioncanbeprovenbyhttp://www.iltod.gov.mn/?p=4501.



EBP-2.WhenistheEBPmadeavailabletothepublic?


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

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

TheOBSwilltreattheExecutive’sBudgetProposalas“NotProduced,”inthefollowingcases:

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

Answer:a.Atleastthreemonthsinadvanceofthebudgetyear,andinadvanceofthebudgetbeingapprovedbythelegislature


Comment:ByArticle8.4.5oftheBudgetLaw,ExecutivessubmittheproposalforthenextyearbyOctober1ofeachyear(about3monthsbeforethestartofthebudgetyear.TheExecutivessubmitted2019EBPtotheLegislatureon28September,2018.Thedateofsubmissioncanbeprovenbyhttp://www.iltod.gov.mn/?p=4501.Webportalhttp://www.iltod.gov.mnisrunbyDepartmentofFiscalPolicyoftheMinistryofFinance.



EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?




Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

Answer:

28/9/2018


Comment:ByArticle8.4.5oftheBudgetLaw,ExecutivessubmittheproposalforthenextyearbyOctober1ofeachyear(about3monthsbeforethestartofthebudgetyear.TheExecutivessubmitted2019EBPtotheLegislatureon28September,2018.Thedateofsubmissioncanbeprovenbyhttp://www.iltod.gov.mn/?p=4501.Webportalhttp://www.iltod.gov.mnisrunbyDepartmentofFiscalPolicyoftheMinistryofFinance.



EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.


Answer:Thedateofsubmissioncanbeprovenbyhttp://www.iltod.gov.mn/?p=4501.

Webportalhttp://www.iltod.gov.mnisrunbyDepartmentofFiscalPolicyoftheMinistryofFinance.


Comment:TheExecutivessubmitted2019EBPtotheLegislatureon28September,2018.Thedateofsubmissioncanbeprovenbyhttp://www.iltod.gov.mn/?p=4501.Webportalhttp://www.iltod.gov.mnisrunbyDepartmentofFiscalPolicyoftheMinistryofFinance.


GovernmentReviewerOpinion:AgreeComments:Alsoitwaspublishedinhttp://www.parliament.mn/n/wfkyofficialwebsiteofParliamentofMongolia.

EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?


Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

Answer:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf

Comment:http://www.iltod.gov.mn/?p=4501.


GovernmentReviewerOpinion:AgreeComments:http://www.parliament.mn/n/wfky

EBP-5.IftheEBPispublished,arethenumericaldatacontainedintheEBPoritssupportingdocumentsavailableinamachinereadableformat?

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

Option“d”appliesiftheEBPisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf.

Comment:2019EBPwaspublishedinpdfformat.



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:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfandhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf.

Comment:2019EBPwaspublished.



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

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

Answer:

Source:

Comment:



EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

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

IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.


Answer:2019ConsolidatedBudget(inMongolian:МонголУлсыннэгдсэнтөсөв2019)

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfandhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf.

Comment:2019ConsolidatedBudget(inMongolian:МонголУлсыннэгдсэнтөсөв2019)



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:Citizen’sversionof2019ConsolidatedBudgetProposal(inMongolian:Иргэдийнтөсөв-2019:МонголУлсыннэгдсэнтөсвийнтөсөл)wasproducedandprintedversionwasdistributedtous.

Comment:Citizen’sversionof2019ConsolidatedBudgetProposal(inMongolian:Иргэдийнтөсөв-2019:МонголУлсыннэгдсэнтөсвийнтөсөл)wasproducedandprintedversionwasdistributedtous.

However,sincethereisnoonlinecopyavailablebeforethebudgetwasapproved(thetimelinessrequirementsoftheEBPdocuments)thisquestionisstillscoredasB.


GovernmentReviewerOpinion:AgreeComments:EventhoughMongoliapublishesEBPwithintheOBSmethodology,wedonotpublishcitizenversionofEBP.Citizen’sversionof2019ConsolidatedBudgetwasmadeonthe2019Enactedbudget.

EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2019

Source:https://www.legalinfo.mn/law/details/12964

Comment:2018EBisfoundathttps://mof.gov.mn/files/uploads/tusviin-tuhai-huuli.pdf(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).ThisversionisnotpublisheduntilMarch2018,however,morethanthreemonthsafterthebudgetwasapproved.

Thelawonthissite:https://www.legalinfo.mn/law/details/12964ispublishedonDecember13,2017.

ByClause8.4.8oftheBudgetLaw,theParliamentapprovesthebudgetby15Novemberofeachyear.

TheapprovedbudgetforFY2019,whileapprovedin2018,wasnotuploadeduntil2019thereforeFY2018willbeusedfortheOBS.

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

PeerReviewerOpinion:DisagreeSuggestedAnswer:FY2019Comments:IaminnopositiontocheckwhentheFY2019budgetwaspublishedonthemainlegislativewebsiteasitdoesnotcontainthedatesforpublishingsuchdocuments(www.legalinfo.org).However,thebudgetwaspublishedonStateInformationBulletinissue44of2018,anothersourceoflegislativedocumentsandalsorunbytheparliament.Thebulletinwaspublishedon3December2018,andavailableathttp://www.parliament.mn/n/r7mo.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheapprovedbudgetforFY2019,whileapprovedanduploadedin2018.http://www.parliament.mn/n/r7moPrinteddate30/11/20018,Publisheddate03/12/2018.Therefore,FY2019,shouldbeusedforquestionnaire.

ResearcherResponseSincewealreadyagreedwiththeIBPtouse2018EB,wewouldliketokeepFY2018.

IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Theresponseisrevisedfrom2018to2019.

EB-1b.WhenwastheEBapproved(enacted)bythelegislature?


Answer:23/11/2018


Comment:2018EBwasapprovedon14November2017asshownathttps://www.legalinfo.mn/law/details/12964,whichiscentralsystemoflegalinformationrunbytheMinistryofJustice.

ByClause8.4.8oftheBudgetLaw,theParliamentapprovestheEBPby15Novemberofeachyear.

PeerReviewerOpinion:DisagreeSuggestedAnswer:02/11/2018Comments:EBfor2019wasapprovedon2Nov2018,http://www.parliament.mn/n/r7mo.Thedatetheresearchergaveiscorrectforbudgetfor2018.IsuggestedchangingtheFYforEBto2019.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:02/11/2018FY2019

IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Thegovernmentreviewer'sresponseregardingtheenactmentdateisalsoaccepted(seeEB-2).Thebudgetwasfinallyenacted,viaanoverrideoftheveto,onNovember23,2018:https://www.pressreader.com/mongolia/the-ub-post/20181128/281479277472009WhilethelegislaturedidvotefortheinitialapprovalonNovember2,2018,duetothevetotheenactmentdateisdefinedasNovember23,2018.

EB-2.WhenistheEBmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableon

theInternetandfreeofchargetobeconsideredpubliclyavailable.

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

Answer:a.Twoweeksorlessafterthebudgethasbeenenacted


Comment:2018Budgetwasapprovedon14November2017andwaspublishedin29days.Dateofpublicationis13December2017asseenathttps://www.legalinfo.mn/law/details/12964

PeerReviewerOpinion:AgreeComments:Thebudgetfor2019publishedonhttp://www.parliament.mn/n/r7moonDec3,2018.Thedatetheresearchergaveiscorrectforbudgetfor2018.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.TwoweeksorlessafterthebudgethasbeenenactedComments:TheapprovedbudgetforFY2019,whileapprovedanduploadedin2018.http://www.parliament.mn/n/r7moPrinteddate30/11/20018,Publisheddate03/12/2018.After2019budgetwasapprovedin02/11/2018,Presidentvetoedthebill.However,Parliamentrejectedthevetoin23/11/2018andwithintheweekFY2019waspublishedin03rdofDecember.


IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.TheoriginallawpostedonParliament'swebsite(http://www.parliament.mn/n/r7mo)wasonDecember3,2018.Sinceweusethefirstofthetwodates,theresponseisadjustedtoNovember30,2018.Thegovernmentreviewer'sresponseregardingtheenactmentdateisalsoaccepted.Thebudgetwasfinallyenacted,viaanoverrideoftheveto,onNovember23,2018:https://www.pressreader.com/mongolia/the-ub-post/20181128/281479277472009Giventhattherewasthenonly7daysbetweentheenactmentandpublicationdate,thescoreisrevisedfromBtoA.

EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.


Answer:30/11/2018


Comment:Dateofpublicationis13December2017asseenathttps://www.legalinfo.mn/law/details/12964

PeerReviewerOpinion:DisagreeSuggestedAnswer:03/12/2018Comments:EBfor2019wasapprovedon2Nov2018,http://www.parliament.mn/n/r7mo.Thedatetheresearchergaveiscorrectforbudgetfor

2018.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheapprovedbudgetforFY2019,whileapprovedanduploadedin2018.http://www.parliament.mn/n/r7moPrinteddate30/11/20018,Publisheddate03/12/2018.

IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.ThelawwasalsopostedonParliament'swebsite(http://www.parliament.mn/n/r7mo)wasonDecember3,2018.Sinceweusethefirstofthetwodates,theresponseisadjustedtoNovember30,2018.

EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.


Answer:ConfirmedviaGoogletimestamp:November30,2018athttps://www.legalinfo.mn/law/details/13781

Source:https://www.legalinfo.mn/law/details/12964-DateconfirmedwithaGooglesearchwithdatestamp

Comment:N/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:TheofficialpublicationontheparliamentarywebsiteoftheStateInformationBulletin,http://www.parliament.mn/n/r7mo.thewebsitehasdatesforpostings.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Dateofpublicationis03December2018asseenathttp://www.parliament.mn/n/r7moComments:Dateofpublicationis03December2018asseenathttp://www.parliament.mn/n/r7mo


IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.ThiswasconfirmedusingtheGoogle-searchdate-stampreferenceforthewebpage.ThelawwasalsopostedonParliament'swebsite(http://www.parliament.mn/n/r7mo)wasonDecember3,2018.Sinceweusethefirstofthetwodates,theresponseisadjustedtoNovember30,2018.

EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?


Answer:https://www.legalinfo.mn/law/details/13781


Comment:Commentonsource:AsperBudgetLaw(Clause8.4.6)theMOFreleasesEBPsubmittedtotheParliamenttopublic.TheParliamentarySecretariatisinchargeofdisclosinginformationofsubmittedEBPfromstagesitisunderdebatebyMPstillitisenacted.Therefore,theParliamentarySecretariat

disclosesEBthroughwww.legalinfo.mn(centralportalofMongolia’slegislationrunbytheMinistryofJustice).

PeerReviewerOpinion:DisagreeSuggestedAnswer:http://www.parliament.mn/n/r7moComments:Anothersource,whileicannotattestwhenitwaspublished,isthecentrallegislativedatabaseathttps://www.legalinfo.mn/law/details/13781?lawid=13781

GovernmentReviewerOpinion:AgreeComments:http://www.parliament.mn/n/r7mo

ResearcherResponseSincewealreadyagreedwiththeIBPtouse2018EB,wewouldliketokeepFY2018andthesourceasitis.

IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.ThelawwasalsopostedonParliament'swebsite(http://www.parliament.mn/n/r7mo).Asthelegalinfositehasalloftheannexes,itisusedfortheresponsehere.

EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?


Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No


Comment:2018EBispublishedinhtmlformat.

PeerReviewerOpinion:AgreeComments:https://www.legalinfo.mn/law/details/13781?lawid=13781andhttp://www.parliament.mn/n/r7mowouldbecorrectsources.


ResearcherResponseSincewealreadyagreedwiththeIBPtouse2018EB,wewouldliketokeepFY2018andthesourceasitis.ThenumericaldatacontainedintheEBisnotavailableinamachinereadableformat.

IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.However,thisinformationisnotavailableinmachine-readableformat,sotheresearcher'soriginalscoreisconfirmed.

EB-6a.IftheEBisnotpubliclyavailable,isitstillproduced?

IftheEBisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionEB-2was“d”),agovernmentmaynonetheless


producethedocument.

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



Source:n/a

Comment:n/a



IBPCommentThisscoreisalsoconfirmedforthe2019budget.

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

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

Answer:

Source:https://www.legalinfo.mn/law/details/13781?lawid=13781,whichiscentralsystemoflegalinformationrunbytheMinistryofJustice.

www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).

Comment:2019EBwaspublishedathttps://www.legalinfo.mn/law/details/13781?lawid=13781,whichiscentralsystemoflegalinformationrunbytheMinistryofJustice.

2019EBwasnotpublishedbytheMOFinitsofficialwebsites.TheMinistryofFinancepublishesbudgetinformationatthreedifferentwebsites:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).



EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.

Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”


Answer:Mongolia’s2019BudgetDocument


Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:LawofMongoliaon2019Budget,LawofMongoliaon2019SocialInsuranceFundBudget,LawofMongoliaon2019HealthInsuranceBudgetComments:http://www.parliament.mn/n/r7mo

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Fulltitle:Mongolia’s2019Budgetdocument(FulltitleinMongolian:МонголУлсын2019онытөсвийнбаримтбичиг)Comments:http://www.parliament.mn/n/r7mo

IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Theresponseisrevisedtoreflectthedocumentreferencedisthe2019budget(МОНГОЛУЛСЫН2019ОНЫТӨСВИЙНТУХАЙ).

EB-8.Istherea“citizensversion”oftheEB?


Answer:b.No

Source:https://mof.gov.mn/files/uploads/article/%D0%98%D0%A0%D0%93%D0%AD%D0%94%D0%98%D0%99%D0%9D_%D0%A2%D3%A8%D0%A1%D3%A8%D0%92_%E2%80%93_2018.pdf(MOF’sofficialwebsite).

Comment:CBof2018EBispublishedbytheMOFathttps://mof.gov.mn/files/uploads/article/%D0%98%D0%A0%D0%93%D0%AD%D0%94%D0%98%D0%99%D0%9D_%D0%A2%D3%A8%D0%A1%D3%A8%D0%92_%E2%80%93_2018.pdf(MOF’sofficialwebsite).

Fulltitle:Citizen’sBudget-2018:EnactedBudgetofMongolia(inMongolian:Иргэдийнтөсөв-2018:МонголУлсынбатлагдсантөсөв)CBof2018EBwaspublishedbytheMOFon8June2018asseenathttps://mof.gov.mn/article/entry/citizenbudget(MOF’sofficialwebsite).2018Budgetwasapprovedon14November2017asshownathttps://www.legalinfo.mn/law/details/12964,whichiscentralsystemoflegalinformationrunbytheMinistryofJustice.CBof2018EBwaspublishedafter7monthsofenactment.

However,sincethetimelinesscriteriaforaCBisthesameastheoriginaldocument(theEB),thisdocumentisconsideredlateunderOBStimelinesscriteriaandthescoretothisquestionisB.


PeerReviewerOpinion:AgreeComments:ButiwouldconsiderCBfor2019.ThiswaspublishedontheMoFwebsiteathttps://mof.gov.mn/download/citizen-budgetonMarch4of2019,soiwouldagreewiththeansweroftheresearcher,butthesourceandcommentisdifferent.

GovernmentReviewerOpinion:AgreeComments:Iagreewiththecommentofaresearcher.CB2018shouldtakeaconsiderationfor2019questionnaire,becauseCB2018wasMongolia'stheveryfirstpublicationofaCitizen'sbudget.Andthecontentfinalizingprocesstooktremendousamountoftime.Sincethen,MoFwillpublishCBonEBannually.CB2019tookonly2monthstopublishunfortunatelyitisbeyondthecut-offdate.

IBPCommentThankyoutobothofthereviewersforthesecomments.WhileitiscorrectthattheEBfor2019waspublishedbytheendof2018soitcanbeconsidered,thiswasnotthecaseoftheCB.AsthisOBScannotconsideranydocumentspublishedafterDecember31,2018(theresearchcut-offdate),thenweassessthepreviousfiscalyear.TheCBoftheEBfor2018,however,waspublishedlate,sothatisthestatusofthisdocumentforthisroundofthisOBS.HopefullyiftheCBcontinuestobepublished,itwillbepublishedon-timeandcanbeassessedinfutureroundsoftheOBS.

CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?


IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.

Answer:FY2018

Source:https://mof.gov.mn/files/uploads/article/%D0%98%D0%A0%D0%93%D0%AD%D0%94%D0%98%D0%99%D0%9D_%D0%A2%D3%A8%D0%A1%D3%A8%D0%92_%E2%80%93_2018.pdf

Comment:CBof2018EBispublishedbytheMOFathttps://mof.gov.mn/files/uploads/article/%D0%98%D0%A0%D0%93%D0%AD%D0%94%D0%98%D0%99%D0%9D_%D0%A2%D3%A8%D0%A1%D3%A8%D0%92_%E2%80%93_2018.pdf(MOF’sofficialwebsite).

PeerReviewerOpinion:DisagreeSuggestedAnswer:FY2019Comments:https://mof.gov.mn/download/citizen-budget


ResearcherResponseCBof2019EBwaspublishedbytheMOFaftertheOBSresearchcut-offdate.Itwaspublishedon4March2019asseenathttps://mof.gov.mn/download/citizen-budget(MOF’sofficialwebsite).Therefore,weareassessingCBof2018EBwhichwaspublishedon8June2018.

IBPCommentThankyoutothePeerReviewerfornotingthe2019CitizensBudget.However,sincethepublicationdateisaftertheOBSresearchcut-offdate(31December2018),itcannotbeusedforOBS2019.

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:https://mof.gov.mn/article/entry/citizenbudget(MOF’sofficialwebsite).

Comment:CBof2018EBwaspublishedbytheMOFon8June2018asseenathttps://mof.gov.mn/article/entry/citizenbudget(MOF’sofficialwebsite).2018Budgetwasapprovedon14November2017asshownathttps://www.legalinfo.mn/law/details/12964,whichiscentralsystemoflegalinformationrunbytheMinistryofJustice.CBof2018EBwaspublishedafter7monthsofenactment.

PeerReviewerOpinion:AgreeComments:forEBfor2019,ittook122days(or4months)fromtheapproval(Nov2,2018)topublishingofCBonEB(Mar4,2019).



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

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

Answer:

Source:

Comment:



CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?


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

Answer:8/6/2018


Comment:CBof2018EBwaspublishedbytheMOFon8June2018asseenathttps://mof.gov.mn/article/entry/citizenbudget(MOF’sofficialwebsite).2018Budgetwasapprovedon14November2017asshownathttps://www.legalinfo.mn/law/details/12964,whichiscentralsystemoflegalinformationrunbytheMinistryofJustice.

PeerReviewerOpinion:DisagreeSuggestedAnswer:04/03/2019Comments:https://mof.gov.mn/download/citizen-budget



CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.


Answer:CBof2018EBwaspublishedbytheMOFon8June2018asseenathttps://mof.gov.mn/article/entry/citizenbudget(MOF’sofficialwebsite).


Comment:Theanswerselecteddemonstratesanimprovementinperformancefromthe2017roundofresearch.

PeerReviewerOpinion:DisagreeSuggestedAnswer:CBof2019EBwaspublishedontheofficialMoFwebsiteon4March2019,athttps://mof.gov.mn/download/citizen-budgetComments:https://mof.gov.mn/download/citizen-budget



CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?


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

Answer:https://mof.gov.mn/files/uploads/article/%D0%98%D0%A0%D0%93%D0%AD%D0%94%D0%98%D0%99%D0%9D_%D0%A2%D3%A8%D0%A1%D3%A8%D0%92_%E2%80%93_2018.pdf(MOF’sofficialwebsite).

Source:n/a


PeerReviewerOpinion:DisagreeSuggestedAnswer:https://mof.gov.mn/download/citizen-budget



CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

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


IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

Answer:Fulltitle:Citizen’sBudget-2018:EnactedBudgetofMongolia(inMongolian:Иргэдийнтөсөв-2018:МонголУлсынбатлагдсантөсөв)



PeerReviewerOpinion:DisagreeSuggestedAnswer:Citizen’sBudget-2019:GeneralBudgetofMongolia(inMongolian:Иргэдийнтөсөв-2019:МонголУлсыннэгдсэнтөсөв)Comments:https://mof.gov.mn/download/citizen-budget



CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

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

Answer:CBfor2018EB


Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:CBfor2019EBComments:https://mof.gov.mn/download/citizen-budget



IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:MainlinkstomonthlyBudgetExecutionReportsfor2018ishttp://shilendans.gov.mn/org/408?group=3&year=2018

Comment:MOFpublishedmonthlybudgetexecutionreportstimelyin2018.

PeerReviewerOpinion:AgreeComments:AlsoavailableatMoFwebsiteathttps://mof.gov.mn/data_grid/total-budget


ResearcherResponseWouldliketokeepthelinkhttp://shilendans.gov.mn/org/408?group=3&year=2018.

IYRs-2.WhenaretheIYRsmadeavailabletothepublic?


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

Answer:a.Atleasteverymonth,andwithinonemonthoftheperiodcovered


Comment:MOFpublishedmonthlybudgetexecutionreportstimelyin2018.Asanexample,informationonBudgetExecutionReportsforJuly-Dec2018isshownbelow.

-BudgetExecutionReportforDecember2018Mongolia’sPreliminaryBudgetExecutionfor2018(inMongolian:2018оныМонголУлсыннэгдсэнтөсвийнурьдчилсангүйцэтгэл).(MOF).Dateofproduction:08/01/2019.Publishedon14/01/2019.IYRforDec2018isfoundathttp://shilendans.gov.mn/pdfview?file=4b171c500a0265a76aaa3f24845f42a2.pdfDateofpublicationisfoundathttp://shilendans.gov.mn/org/408?group=3&year=2018MOFreleasedestimatesonly.AnarrativereportontheBudgetExecutionforDecember2018wasnotpublished.Thisdemonstratesadeteriorationinperformancefromthe2017roundofresearch.

-BudgetExecutionReportforNovember2018Mongolia’sBudgetExecutionforNovember2018(inMongolian:2018оныэхний11сарынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).(MOF).Dateofproduction:08/12/2018.Publishedon11/12/2018.IYRforNov2018isfoundatDateofpublicationisfoundathttp://shilendans.gov.mn/pdfview?file=9b40feb30a0265a719373b8abf0f9508.pdfDateofpublicationisfoundathttp://shilendans.gov.mn/org/408?form=2764410&year=2018&month=11&group=3&task=739MOFreleasedestimatesonly.AnarrativereportontheBudgetExecutionforDecember2018wasnotpublished.Thisdemonstratesdeteriorationinperformancefromthe2017roundofresearch.

-BudgetExecutionReportforOctober2018Mongolia’sBudgetExecutionforOctober2018(inMongolian:2018оныэхний10сарынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).(MOF).Dateofproduction:08/11/2018.Publishedon13/11/2018.IYRforOct2018isfoundathttp://shilendans.gov.mn/pdfview?file=0b35bfc60a0265a7164d166d14d21d66.pdfDateofpublicationisfoundat:http://shilendans.gov.mn/org/408?form=2705835&year=2018&month=10&group=3&task=739MOFreleasedestimatesonly.AnarrativereportontheBudgetExecutionforDecember2018wasnotpublished.Thisdemonstratesadeteriorationinperformancefromthe2017roundofresearch.

-BudgetExecutionReportforSeptember2018Mongolia’sBudgetExecutionfor3rdQuarterof2018(inMongolian:2018оны3дугаарулирлынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).(MOF).Dateofproduction:08/10/2018.Publishedon09/10/2018.IYRforSep2018isfoundathttp://shilendans.gov.mn/pdfview?file=575940620a0265a76f415e8203f9cc75.pdfDateofpublicationisfoundathttp://shilendans.gov.mn/org/408?form=2639911&year=2018&month=9&group=3&task=739MOFreleasedestimatesonly.AnarrativereportontheBudgetExecutionforDecember2018wasnotpublished.Thisdemonstratesadeteriorationinperformancefromthe2017roundofresearch.

-BudgetExecutionReportforAugust2018Mongolia’sBudgetExecutionforAugust2018(inMongolian:2018оныэхний8сарынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).(MOF).Dateofproduction:08/09/2018.Publishedon11/9/2018.IYRforAug2018isfoundat:http://shilendans.gov.mn/pdfview?file=c75b4e250a0265a731ce7fcd18dd5a37.pdfDateofpublicationisfoundat:http://shilendans.gov.mn/org/408?form=2571908&year=2018&month=8&group=3&task=739MOFreleasedestimatesonly.AnarrativereportontheBudgetExecutionforDecember2018wasnotpublished.Thisdemonstratesdeteriorationinperformancefromthe2017roundofresearch.

-BudgetExecutionReportforJuly2018Mongolia’sBudgetExecutionforJuly2018(inMongolian:2018оныэхний7сарынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).(MOF).Dateofproduction:08/08/2018.Publishedon27/08/2018.MOFreleasedestimatesonly.AnarrativereportontheBudgetExecutionforDecember2018wasnotpublished.Thisdemonstratesdeteriorationinperformancefromthe2017roundofresearch.IYRforJul2018isfoundat:http://shilendans.gov.mn/pdfview?file=78cc5c970a0265a74572710098595ad2.pdfDateofpublicationisfoundat:http://shilendans.gov.mn/org/408?form=2517595&year=2018&month=7&group=3&task=739



IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

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


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

Answer:MOFpublishedmonthlybudgetexecutionreportstimelyin2018.


Comment:FortheMonthlyBudgetExecutionreports:ThemonthlyreportforNovember2018waspubliclyavailableonlineon11December2018at:http://shilendans.gov.mn/org/408?form=2764410&year=2018&month=11&group=3&task=739ThemonthlyreportforOctober2018waspubliclyavailableonlineon13November2018at:http://shilendans.gov.mn/org/408?form=2705835&year=2018&month=10&group=3&task=739ThemonthlyreportforSeptember2018waspubliclyavailableonlineon9October2018at:http://shilendans.gov.mn/org/408?form=2639911&year=2018&month=9&group=3&task=739ThemonthlyreportforAugust2018waspubliclyavailableonlineon11September2018at:http://shilendans.gov.mn/org/408?form=2571908&year=2018&month=8&group=3&task=739ThemonthlyreportforJuly2018waspubliclyavailableonlineon27August2018at:http://shilendans.gov.mn/org/408?form=2517595&year=2018&month=7&group=3&task=739ThemonthlyreportforJune2018waspubliclyavailableonlineon7July2018at:http://shilendans.gov.mn/org/408?form=2426941&year=2018&month=6&group=3&task=739ThemonthlyreportforMay2018waspubliclyavailableonlineon18June2018at:http://shilendans.gov.mn/org/408?form=2370414&year=2018&month=5&group=3&task=739ThemonthlyreportforApril2018waspubliclyavailableonlineon16May2018at:http://shilendans.gov.mn/org/408?form=2309940&year=2018&month=4&group=3&task=739ThemonthlyreportforMarch2018waspubliclyavailableonlineon11April2018at:http://shilendans.gov.mn/org/408?form=2242894&year=2018&month=3&group=3&task=739ThemonthlyreportforFebruary2018waspubliclyavailableonlineon14March2018at:http://shilendans.gov.mn/org/408?form=2170762&year=2018&month=2&group=3&task=739ThemonthlyreportforJanuary2018waspubliclyavailableonlineon14February2018at:http://shilendans.gov.mn/org/408?form=2108834&year=2018&month=1&group=3&task=739ThemonthlyreportforDecember2017waspubliclyavailableonlineon11January2018at:http://shilendans.gov.mn/org/408?form=2038652&year=2017&month=12&group=3&task=739

FortheQuarterlyinformationonstatebudgetsavings,overflowsanditscauses:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon9October2018at:http://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon7July2018at:http://shilendans.gov.mn/org/408?form=2426937&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon11April2018at:http://shilendans.gov.mn/org/408?form=2639910&year=2018&month=9&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon11January2018at:http://shilendans.gov.mn/org/408?form=2038668&year=2017&month=12&group=3&task=739

FortheQuarterlyreportsongovernment'sforeignloansandgrantaid:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon8October2018at:http://shilendans.gov.mn/org/408?form=2244288&year=2018&month=4&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2443015&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon13April2018at:http://shilendans.gov.mn/org/408?form=2635196&year=2018&month=9&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043582&year=2017&month=12&group=3&task=739

FortheQuarterlyinformationonexternalandinternaldebtoftheGovernment:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon12October2018at:http://shilendans.gov.mn/org/408?form=2643053&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2442764&year=2018&month=6&group=3&task=739

ThequarterlyreportforMarch2018waspubliclyavailableonlineon16April2018at:http://shilendans.gov.mn/org/408?form=2246251&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043573&year=2017&month=12&group=3&task=739

FortheQuarterlyinformationonexternalandinternalgovernmentsecurities:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon8October2018at:http://shilendans.gov.mn/org/408?form=2632746&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2442864&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon26April2018at:http://shilendans.gov.mn/org/408?form=2246229&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043539&year=2017&month=12&group=3&task=739

FortheIntegratedStateBudgetAggregationSurveyandQuarterlyInformationConcerningmacroeconomicindicatorsandotherrelevantindicators:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon6December2018at:http://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon30July2018at:http://shilendans.gov.mn/org/408?form=2457370&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon17April2018at:http://shilendans.gov.mn/org/408?form=2246691&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon13March2018at:http://shilendans.gov.mn/org/408?form=2169262&year=2017&month=12&group=3&task=739



IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.


Answer:MainlinkstomonthlyBudgetExecutionReportsfor2018ishttp://shilendans.gov.mn/org/408?group=3&year=2018



ThemonthlyreportforNovember2018waspubliclyavailableonlineon11December2018at:http://shilendans.gov.mn/org/408?form=2764410&year=2018&month=11&group=3&task=739ThemonthlyreportforOctober2018waspubliclyavailableonlineon13November2018at:http://shilendans.gov.mn/org/408?form=2705835&year=2018&month=10&group=3&task=739ThemonthlyreportforSeptember2018waspubliclyavailableonlineon9October2018at:http://shilendans.gov.mn/org/408?form=2639911&year=2018&month=9&group=3&task=739ThemonthlyreportforAugust2018waspubliclyavailableonlineon11September2018at:http://shilendans.gov.mn/org/408?form=2571908&year=2018&month=8&group=3&task=739ThemonthlyreportforJuly2018waspubliclyavailableonlineon27August2018at:http://shilendans.gov.mn/org/408?form=2517595&year=2018&month=7&group=3&task=739ThemonthlyreportforJune2018waspubliclyavailableonlineon7July2018at:http://shilendans.gov.mn/org/408?form=2426941&year=2018&month=6&group=3&task=739ThemonthlyreportforMay2018waspubliclyavailableonlineon18June2018at:http://shilendans.gov.mn/org/408?form=2370414&year=2018&month=5&group=3&task=739ThemonthlyreportforApril2018waspubliclyavailableonlineon16May2018at:http://shilendans.gov.mn/org/408?form=2309940&year=2018&month=4&group=3&task=739ThemonthlyreportforMarch2018waspubliclyavailableonlineon11April2018at:http://shilendans.gov.mn/org/408?form=2242894&year=2018&month=3&group=3&task=739ThemonthlyreportforFebruary2018waspubliclyavailableonlineon14March2018at:http://shilendans.gov.mn/org/408?form=2170762&year=2018&month=2&group=3&task=739ThemonthlyreportforJanuary2018waspubliclyavailableonlineon14February2018at:http://shilendans.gov.mn/org/408?form=2108834&year=2018&month=1&group=3&task=739ThemonthlyreportforDecember2017waspubliclyavailableonlineon11January2018at:http://shilendans.gov.mn/org/408?form=2038652&year=2017&month=12&group=3&task=739FortheQuarterlyinformationonstatebudgetsavings,overflowsanditscauses:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon9October2018at:http://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon7July2018at:http://shilendans.gov.mn/org/408?form=2426937&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon11April2018at:http://shilendans.gov.mn/org/408?form=2639910&year=2018&month=9&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon11January2018

at:http://shilendans.gov.mn/org/408?form=2038668&year=2017&month=12&group=3&task=739FortheQuarterlyreportsongovernment'sforeignloansandgrantaid:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon8October2018at:http://shilendans.gov.mn/org/408?form=2244288&year=2018&month=4&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2443015&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon13April2018at:http://shilendans.gov.mn/org/408?form=2635196&year=2018&month=9&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043582&year=2017&month=12&group=3&task=739FortheQuarterlyinformationonexternalandinternaldebtoftheGovernment:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon12October2018at:http://shilendans.gov.mn/org/408?form=2643053&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2442764&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon16April2018at:http://shilendans.gov.mn/org/408?form=2246251&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043573&year=2017&month=12&group=3&task=739FortheQuarterlyinformationonexternalandinternalgovernmentsecurities:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon8October2018at:http://shilendans.gov.mn/org/408?form=2632746&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2442864&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon26April2018at:http://shilendans.gov.mn/org/408?form=2246229&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043539&year=2017&month=12&group=3&task=739FortheIntegratedStateBudgetAggregationSurveyandQuarterlyInformationConcerningmacroeconomicindicatorsandotherrelevantindicators:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon6December2018at:http://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon30July2018at:http://shilendans.gov.mn/org/408?form=2457370&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon17April2018at:http://shilendans.gov.mn/org/408?form=2246691&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon13March2018at:http://shilendans.gov.mn/org/408?form=2169262&year=2017&month=12&group=3&task=739



IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?


ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

Answer:http://shilendans.gov.mn/org/408?group=3&year=2018

Source:FortheMonthlyBudgetExecutionreports:ThemonthlyreportforNovember2018waspubliclyavailableonlineon11December2018at:http://shilendans.gov.mn/org/408?form=2764410&year=2018&month=11&group=3&task=739ThemonthlyreportforOctober2018waspubliclyavailableonlineon13November2018at:http://shilendans.gov.mn/org/408?form=2705835&year=2018&month=10&group=3&task=739ThemonthlyreportforSeptember2018waspubliclyavailableonlineon9October2018at:http://shilendans.gov.mn/org/408?form=2639911&year=2018&month=9&group=3&task=739ThemonthlyreportforAugust2018waspubliclyavailableonlineon11September2018at:http://shilendans.gov.mn/org/408?form=2571908&year=2018&month=8&group=3&task=739ThemonthlyreportforJuly2018waspubliclyavailableonlineon27August2018at:http://shilendans.gov.mn/org/408?form=2517595&year=2018&month=7&group=3&task=739ThemonthlyreportforJune2018waspubliclyavailableonlineon7July2018at:http://shilendans.gov.mn/org/408?form=2426941&year=2018&month=6&group=3&task=739ThemonthlyreportforMay2018waspubliclyavailableonlineon18June2018at:http://shilendans.gov.mn/org/408?form=2370414&year=2018&month=5&group=3&task=739ThemonthlyreportforApril2018waspubliclyavailableonlineon16May2018at:http://shilendans.gov.mn/org/408?form=2309940&year=2018&month=4&group=3&task=739ThemonthlyreportforMarch2018waspubliclyavailableonlineon11April2018at:http://shilendans.gov.mn/org/408?form=2242894&year=2018&month=3&group=3&task=739ThemonthlyreportforFebruary2018waspubliclyavailableonlineon14March2018at:http://shilendans.gov.mn/org/408?form=2170762&year=2018&month=2&group=3&task=739

ThemonthlyreportforJanuary2018waspubliclyavailableonlineon14February2018at:http://shilendans.gov.mn/org/408?form=2108834&year=2018&month=1&group=3&task=739ThemonthlyreportforDecember2017waspubliclyavailableonlineon11January2018at:http://shilendans.gov.mn/org/408?form=2038652&year=2017&month=12&group=3&task=739

FortheQuarterlyinformationonstatebudgetsavings,overflowsanditscauses:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon9October2018at:http://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon7July2018at:http://shilendans.gov.mn/org/408?form=2426937&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon11April2018at:http://shilendans.gov.mn/org/408?form=2639910&year=2018&month=9&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon11January2018at:http://shilendans.gov.mn/org/408?form=2038668&year=2017&month=12&group=3&task=739

FortheQuarterlyreportsongovernment'sforeignloansandgrantaid:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon8October2018at:http://shilendans.gov.mn/org/408?form=2244288&year=2018&month=4&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2443015&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon13April2018at:http://shilendans.gov.mn/org/408?form=2635196&year=2018&month=9&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043582&year=2017&month=12&group=3&task=739

FortheQuarterlyinformationonexternalandinternaldebtoftheGovernment:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon12October2018at:http://shilendans.gov.mn/org/408?form=2643053&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2442764&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon16April2018at:http://shilendans.gov.mn/org/408?form=2246251&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043573&year=2017&month=12&group=3&task=739

FortheQuarterlyinformationonexternalandinternalgovernmentsecurities:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon8October2018at:http://shilendans.gov.mn/org/408?form=2632746&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon9July2018at:http://shilendans.gov.mn/org/408?form=2442864&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon26April2018at:http://shilendans.gov.mn/org/408?form=2246229&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon15January2018at:http://shilendans.gov.mn/org/408?form=2043539&year=2017&month=12&group=3&task=739

FortheIntegratedStateBudgetAggregationSurveyandQuarterlyInformationConcerningmacroeconomicindicatorsandotherrelevantindicators:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon6December2018at:http://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739ThequarterlyreportforJune2018waspubliclyavailableonlineon30July2018at:http://shilendans.gov.mn/org/408?form=2457370&year=2018&month=6&group=3&task=739ThequarterlyreportforMarch2018waspubliclyavailableonlineon17April2018at:http://shilendans.gov.mn/org/408?form=2246691&year=2018&month=4&group=3&task=739ThequarterlyreportforDecember2017waspubliclyavailableonlineon13March2018at:http://shilendans.gov.mn/org/408?form=2169262&year=2017&month=12&group=3&task=739




IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?

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


readable/

Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.

Answer:c.No

Source:2018IYRs:linkstoreports:

-BudgetExecutionReportforDecember2018http://shilendans.gov.mn/pdfview?file=4b171c500a0265a76aaa3f24845f42a2.pdf

-BudgetExecutionReportforNovember2018http://shilendans.gov.mn/pdfview?file=9b40feb30a0265a719373b8abf0f9508.pdf

-BudgetExecutionReportforOctober2018http://shilendans.gov.mn/org/408?form=2705835&year=2018&month=10&group=3&task=739

-BudgetExecutionReportforSeptember2018http://shilendans.gov.mn/org/408?form=2639911&year=2018&month=9&group=3&task=739

-BudgetExecutionReportforAugust2018http://shilendans.gov.mn/org/408?form=2571908&year=2018&month=8&group=3&task=739

-BudgetExecutionReportforJuly2018http://shilendans.gov.mn/org/408?form=2517595&year=2018&month=7&group=3&task=739

Comment:Numericaldatacontainedin2018IYRsarenotavailableinmachinereadableformatastheyareavailableinpdfformat.



IYRs-6a.IftheIYRsarenotpubliclyavailable,aretheystillproduced?

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

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










Comment:2018IYRsarepubliclyavailable.



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

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

Answer:

Source:

Comment:



IYRs-7.IftheIYRsareproduced,pleasewritethefulltitleoftheIYRs.

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

IfIn-YearReportsarenotproducedatall,researchersshouldmarkthisquestion“n/a.”

ResearchersshouldprovidethefulltitleofthemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–thefulltitlesofolderIYRs.

Answer:2018YIRs:Fulltitles:

-Mongolia’sPreliminaryBudgetExecutionfor2018(inMongolian:2018оныМонголУлсыннэгдсэнтөсвийнурьдчилсангүйцэтгэл).

-Mongolia’sBudgetExecutionforNovember2018(inMongolian:2018оныэхний11сарынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).

-Mongolia’sBudgetExecutionforOctober2018(inMongolian:2018оныэхний10сарынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).

-Mongolia’sBudgetExecutionfor3rdQuarterof2018(inMongolian:2018оны3дугаарулирлынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).

-Mongolia’sBudgetExecutionforAugust2018(inMongolian:2018оныэхний8сарынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).

-Mongolia’sBudgetExecutionforJuly2018(inMongolian:2018оныэхний7сарынМонголУлсыннэгдсэнтөсвийнгүйцэтгэл).








Comment:2018IYRsarepubliclyavailable.

1.FortheQuarterlyinformationonstatebudgetsavings,overflowsanditscauses:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon9October2018at:http://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739

2.FortheQuarterlyreportsongovernment'sforeignloansandgrantaid:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon8October2018at:http://shilendans.gov.mn/org/408?form=2244288&year=2018&month=4&group=3&task=739

3.FortheQuarterlyinformationonexternalandinternaldebtoftheGovernment:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon12October2018at:http://shilendans.gov.mn/org/408?form=2643053&year=2018&month=9&group=3&task=739

4.FortheQuarterlyinformationonexternalandinternalgovernmentsecurities:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon8October2018at:http://shilendans.gov.mn/org/408?form=2632746&year=2018&month=9&group=3&task=739

5.FortheIntegratedStateBudgetAggregationSurveyandQuarterlyInformationConcerningmacroeconomicindicatorsandotherrelevantindicators:ThequarterlyreportforSeptember2018waspubliclyavailableonlineon6December2018at:http://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739



IYRs-8.Istherea“citizensversion”oftheIYRs?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswould

servetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

Answer:b.No

Source:TheMinistryofFinancepublishesbudgetinformationatthreedifferentwebsites:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).

Comment:CBfor2018IYRswasnotpublishedbytheMOFinitsofficialwebsites.

PeerReviewerOpinion:AgreeComments:ItshouldbenotedthatforFY2019,theMoFstartedpublishingCBforquarterlyreportsathttps://mof.gov.mn/article/entry/ulirliin-medee-irgediin-tusuv

GovernmentReviewerOpinion:AgreeComments:Iagreewiththeanswerofaresearcher.However,MoFofMongoliastartedtopublishCitizenversionoftheIYRfromFY2019andonaquarterlybasis.

ResearcherResponseNicetoseethatMoFofMongoliastartedtopublishCitizen’sversionoftheIYRfromFY2019onaquarterlybasis.

MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2018

Source:https://shilendans.gov.mn/pdfview?file=e940dbb60a0265a75dec102056e740d0.pdf

Comment:Areport“TheMacroeconomicUpdateforthe2ndQuarterof2018”(inMongolian:Макроэдийнзасгийн2-рулирлынмэдээ)(MOF,2018)availableathttps://shilendans.gov.mn/pdfview?file=e940dbb60a0265a75dec102056e740d0.pdf



MYR-2.WhenistheMYRmadeavailabletothepublic?

PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableon


theInternetandfreeofchargetobeconsideredpubliclyavailable.

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


Comment:TheMinistryofFinancepublishesquarterlyeconomicupdate.However,areport“TheMacroeconomicUpdateforthe2ndQuarterof2018”includeaverybriefupdateonthecurrentstateoftheeconomyandthestatebudget.Thereportdoesnotincludeeitherinformationoneconomicprojectionfortheremainderoftheyearoracomprehensivereviewofthebudget’simplementationsixmonthsintothebudgetyearandrevisedprojectionsforthefullfiscalyear.Therefore,Iwouldconsider2018MYRisnotpublished.



MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?




Answer:


Dateofpublicationisfoundat:https://shilendans.gov.mn/org/408?form=2457370&year=2018&month=6&group=3&task=739

TheMinistryofFinancepublishesbudgetinformationatthreedifferentwebsites:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).


Publishedon30July2018.Dateofpublicationisfoundat:https://shilendans.gov.mn/org/408?form=2457370&year=2018&month=6&group=3&task=739



MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.


Answer:n/a

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Publishedon30July2018.Dateofpublicationisfoundat:https://shilendans.gov.mn/org/408?form=2457370&year=2018&month=6&group=3&task=739

ResearcherResponseDisagreewithGR.Areport“TheMacroeconomicUpdateforthe2ndQuarterof2018”(inMongolian:Макроэдийнзасгийн2-рулирлынмэдээ)(MOF,2018)availableathttps://shilendans.gov.mn/pdfview?file=e940dbb60a0265a75dec102056e740d0.pdfincludesaverybriefupdateonthecurrentstateoftheeconomyandthestatebudget.Thereportdoesnotincludeeitherinformationoneconomicprojectionfortheremainderoftheyearoracomprehensivereviewofthebudget’simplementationsixmonthsintothebudgetyearandrevisedprojectionsforthefullfiscalyear.Therefore,Iwouldconsider2018MYRisnotpublished.

IBPCommentSeepreviousMYRresponses(MYR2andMYR-3a).Asthe6-monthreportdoesnothavetheinformationtoqualifyasaMYR,theresponsetothisquestionisn/a.

MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?


Answer:

Source:n/a

Comment:n/a



MYR-5.IftheMYRispublished,arethenumericaldatacontainedintheMYRavailableinamachinereadableformat?

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

Option“d”appliesiftheMYRisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:d.Notapplicable

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:AgreeComments:Publishedon30July2018.Dateofpublicationisfoundathttps://shilendans.gov.mn/org/408?form=2457370&year=2018&month=6&group=3&task=739asaPDFformat

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


TheMinistryofFinancepublishesbudgetinformationatthreedifferentwebsites:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).



GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Producedforinternalpurposes/useonly


ResearcherResponseWouldliketoasktheGRtosendacopyoftheMYRproducedinternally.IftheMYRincludesinformationoneconomicprojectionfortheremainderoftheyearoracomprehensivereviewofthebudget’simplementationsixmonthsintothebudgetyearandrevisedprojectionsforthefullfiscalyear,Iwouldconsider2018MYRisproducedforinternaluse.

IBPCommentAstheresearcherconfirmed,asthedocument'scontentscannotbeverified,thescoreofNotProducedismaintainedforthisround.

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

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

Answer:TheMinistryofFinancepublishesquarterlyeconomicupdate.However,areport“TheMacroeconomicUpdateforthe2ndQuarterof2018”includeaverybriefupdateonthecurrentstateoftheeconomyandthestatebudget.Thereportdoesnotincludeeitherinformationoneconomicprojectionfortheremainderoftheyearoracomprehensivereviewofthebudget’simplementationsixmonthsintothebudgetyearandrevisedprojectionsforthefullfiscalyear.Therefore,Iwouldconsider2018MYRisnotpublished.


Comment:TheMinistryofFinancepublishesbudgetinformationatthreedifferentwebsites:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).

PeerReviewerOpinion:AgreeComments:Theanswerresearchergives(lastsentence)sas'notpublished'.iwouldchangethatto'notproduced'.

GovernmentReviewerOpinion:AgreeComments:IagreewiththeanswerbutIwishtoaddananotherreference.MoFofMongoliastartedtoproducebudgetexecutionanalysis/reportonmonthlybasissince2017FYforinternaluseonly.

ResearcherResponseWouldliketoasktheGRtosendacopyofthementionedmonthlybudgetexecutionanalysis/reportproducedforinternaluse.

IBPCommentAstheresearcherconfirmed,asthedocument'scontentscannotbeverified,thescoreofNotProducedismaintainedforthisround.

MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

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


Answer:n/a

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Macroeconomicandbudgetexecutionreport(mm/year)

MYR-8.Istherea“citizensversion”oftheMYR?


Answer:b.No

Source:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).

Comment:CBfor2018MYRisnotpublished.


GovernmentReviewerOpinion:AgreeComments:Iagreewiththeanswerofaresearcher.However,MoFofMongoliastartedtopublishCitizenversionoftheIYRfromFY2019andonaquarterlybasis.

YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017

Source:n/a

Comment:n/a




YER-2.WhenistheYERmadeavailabletothepublic?


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

Answer:b.Ninemonthsorless,butmorethansixmonths,aftertheendofthebudgetyear

Source:Dateofpublicationisfoundathttps://mof.gov.mn/article/entry/2017budgetaccountability.

Comment:ReportforMongolia’s2017BudgetExecution(МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэлийнтайлан)waspublishedon3July2018.

Thisisjustover6monthsaftertheendofthereportingperiodon31December2017.


GovernmentReviewerOpinion:AgreeComments:Thereportitselfwasapprovedwithinthesixmonths(06/28/2018)

YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?



Answer:3/7/2018

Source:https://mof.gov.mn/article/entry/2017budgetaccountability.

Comment:n/a



YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.


Answer:Dateofpublicationisfoundathttps://mof.gov.mn/article/entry/2017budgetaccountability.

Source:https://mof.gov.mn/article/entry/2017budgetaccountability

Comment:n/a



YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?


Answer:https://mof.gov.mn/files/uploads/article/%D0%97%D0%93%D0%A1%D0%9D%D0%A2-2017_%D1%85%D1%83%D1%80%D0%B0%D0%B0%D0%BD%D0%B3%D1%83%D0%B9.pdf-https://mof.gov.mn/files/uploads/article/%D0%A2%D0%B0%D0%BD%D0%B8%D0%BB%D1%86%D1%83%D1%83%D0%BB%D0%B3%D0%B0-2017.pdf-https://mof.gov.mn/files/uploads/article/%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB-2017.pdf

Source:-2017YERonGovernmentFinance(ЗГСНТ-2017хураангуй)isfoundathttps://mof.gov.mn/files/uploads/article/%D0%97%D0%93%D0%A1%D0%9D%D0%A2-2017_%D1%85%D1%83%D1%80%D0%B0%D0%B0%D0%BD%D0%B3%D1%83%D0%B9.pdf

-ReportforMongolia’s2017BudgetExecution(МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэлийнтайлан):Part1.Introductionisfoundathttps://mof.gov.mn/files/uploads/article/%D0%A2%D0%B0%D0%BD%D0%B8%D0%BB%D1%86%D1%83%D1%83%D0%BB%D0%B3%D0%B0-2017.pdf

-ReportforMongolia’s2017BudgetExecution(МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэлийнтайлан):Part2.EstimationisfoundatТөсвийнгүйцэтгэл-2017(https://mof.gov.mn/files/uploads/article/%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB-2017.pdf)

Comment:n/a



YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?


Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

Answer:c.No

Source:https://mof.gov.mn/files/uploads/article/%D0%97%D0%93%D0%A1%D0%9D%D0%A2-2017_%D1%85%D1%83%D1%80%D0%B0%D0%B0%D0%BD%D0%B3%D1%83%D0%B9.pdf-https://mof.gov.mn/files/uploads/article/%D0%A2%D0%B0%D0%BD%D0%B8%D0%BB%D1%86%D1%83%D1%83%D0%BB%D0%B3%D0%B0-2017.pdf-(https://mof.gov.mn/files/uploads/article/%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB-2017.pdf)

Comment:YERispublishedinpdfformat.



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:n/a

Comment:n/a




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

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

Answer:

Source:n/a

Comment:n/a



YER-7.IftheYERisproduced,pleasewritethefulltitleoftheYER.

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

Answer:-2017YERonGovernmentFinance(inMongolian:ЗАСГИЙНГАЗРЫН2017ОНЫСАНХҮҮГИЙННЭГТГЭСЭНТАЙЛАН)-ReportforMongolia’s2017BudgetExecution:Introduction(inMongolian:МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэлийнтанилцуулга)-ReportforMongolia’s2017BudgetExecution(МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэл)

Source:-https://mof.gov.mn/files/uploads/article/%D0%97%D0%93%D0%A1%D0%9D%D0%A2-2017_%D1%85%D1%83%D1%80%D0%B0%D0%B0%D0%BD%D0%B3%D1%83%D0%B9.pdf-https://mof.gov.mn/files/uploads/article/%D0%A2%D0%B0%D0%BD%D0%B8%D0%BB%D1%86%D1%83%D1%83%D0%BB%D0%B3%D0%B0-2017.pdf-https://mof.gov.mn/files/uploads/article/%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB-2017.pdf)

Comment:n/a



YER-8.Istherea“citizensversion”oftheYER?

WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswould

servetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

Answer:b.No

Source:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw,whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).

Comment:n/a



AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?


Answer:FY2017FY2017

Source:https://archive.audit.mn/wp-content/uploads/2017/11/LAST-2017-FA-NegdsenTusuv-last.pdf

Comment:AlthoughMongolia’s2017ConsolidatedBudgetExecutionwasauditedinJune2018,ARwaspublishedbeyondtheresearchcut-offdateof31Dec,2018.The2017ARwaspublishedon25/01/2019asseenathttps://www.audit.mn/content?i=5c4aec7e854f5521c4268381.Therefore,weareassessing2016ARforthe2019OBSasperadvicebyIBPstaff.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Idisagreewiththeanswer.Eventhough,NationalAuditpostedthereportontheirwebsitebeyondthecut-offdate,thereportalsocanbefoundfromtheParliamentwebsite.Mongolia's2017consolidatedbudgetexecutionwaspublishedin19thofJune.(forum.parliament.mn/files/39545).Inaddition,Parliamentalsopostedfollowinginformationthroughtheirwebsite.(http://www.parliament.mn/n/dijo).Therefore,FY2017shouldbeusedfortheARevaluationintheOpenBudgetSurveyquestionnaire.

ResearcherResponseDisagreewiththeGR.AccordingtoOpenBudgetSurveyGuidelinesonthePublicAvailabilityofBudgetDocuments(January2019),tobeacceptedintheOpenBudgetSurvey,budgetdocumentsmustmeetasetofcriteriaregardingtheiravailability:1.Budgetdocumentsmustbepublishedontheofficialwebsiteofthegovernmentbodythatproducesit.2.Budgetdocumentsmustbeavailablefreeofcharge.Therefore,theAuditreportmustbepublishedontheofficialwebsiteoftheNationalAuditOffice(NAO)thatproducesit,notbytheParliament.AlthoughMongolia’s2017ConsolidatedBudgetExecutionwasauditedinJune2018,ARwaspublishedbeyondtheresearchcut-offdateof31Dec,2018.The2017ARwaspublishedon25/01/2019asseenathttps://www.audit.mn/content?i=5c4aec7e854f5521c4268381.Therefore,weareassessing2016ARforthe2019OBSaspersurveyguidelineandadvicebyIBPstaff.

IBPCommentThegovernmentreviewer'sresponseisacknowledgedandaccepted.The2017AuditReportwasbothpostedonParliament'swebsite(forum.parliament.mn/files/39545)andontheauditwebsite(https://www.audit.mn/wp-content/uploads/2018/06/MU-NEGDSEN-TUSUV-GUITSETGEL.pdf).Thesecondauditwebsite'slinkisnowbroken,butwaslaterre-postedinJanuary2019here:https://www.audit.mn/detail/5c4aec7e854f5521c4268381FY2017isassessedinsteadofFY2016.


AR-2.WhenistheARmadeavailabletothepublic?


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

Answer:a.Sixmonthsorlessaftertheendofthebudgetyear

Source:https://archive.audit.mn/?p=21422.

https://archive.audit.mn/wp-content/uploads/2017/11/LAST-2017-FA-NegdsenTusuv-last.pdf

Comment:Dateofpublicationcan’tbeidentifiedfromhttps://archive.audit.mn/?p=21422.

ViaJavascriptonthedirectPDFlink,however,apublicationdateofNovember11,2017,canbeconfirmed.Thisis10monthsaftertheendofthereportingperiodinDecember2016.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.SixmonthsorlessaftertheendofthebudgetyearComments:Idisagreewiththeanswer.Eventhough,NationalAuditpostedthereportontheirwebsitebeyondthecut-offdate,thereportalsocanbefoundfromtheParliamentwebsite.Mongolia's2017consolidatedbudgetexecutionwaspublishedin19thofJune.(forum.parliament.mn/files/39545).Inaddition,Parliamentalsopostedfollowinginformationthroughtheirwebsite.(http://www.parliament.mn/n/dijo).Therefore,FY2017shouldbeusedfortheARevaluationintheOpenBudgetSurveyquestionnaire.


IBPCommentThegovernmentreviewer'sresponseisacknowledgedandaccepted.FY2017isassessedinsteadofFY2016.ThedocumentwasbothpostedonParliament'swebsiteinJune2018(forum.parliament.mn/files/39545)andontheauditwebsiteonJuly1,2018(https://www.audit.mn/wp-content/uploads/2018/06/MU-NEGDSEN-TUSUV-GUITSETGEL.pdf).Thesecondlinkisnowbroken,butwaslaterre-postedinJanuary2019here:https://www.audit.mn/detail/5c4aec7e854f5521c4268381Asbothoftheinitialpostingswerewithinsixmonthsoftheendofthereportingperiod,however,thescoreisrevisedfromBtoA.

AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?


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

publishedornotproduced,leavethisquestionblank.

Answer:1/7/20181/7/2018


Comment:FY2016

PublicationdateisNovember7,2017(thedatewasdeterminedviaJavascript).


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:19/06/2018Comments:Idisagreewiththeanswer.Eventhough,NationalAuditpostedthereportontheirwebsitebeyondthecut-offdate,thereportalsocanbefoundfromtheParliamentwebsite.Mongolia's2017consolidatedbudgetexecutionwaspublishedin19thofJune.(forum.parliament.mn/files/39545).Inaddition,Parliamentalsopostedfollowinginformationthroughtheirwebsite.(http://www.parliament.mn/n/dijo).Therefore,FY2017shouldbeusedfortheARevaluationintheOpenBudgetSurveyquestionnaire.


IBPCommentThegovernmentreviewer'sresponseisacknowledgedandaccepted.FY2017isassessedinsteadofFY2016.ThedocumentwasbothpostedonParliament'swebsiteinJune2018(forum.parliament.mn/files/39545)andontheauditwebsiteonJuly1,2018(https://www.audit.mn/wp-content/uploads/2018/06/MU-NEGDSEN-TUSUV-GUITSETGEL.pdf).Asthedatethatcanbeconfirmedontheauditor'swebsiteisJuly1,2018(viaGoogledatestamp)theresponseisrevisedtothatdate.Thesecondlinkisnowbroken,butwaslaterre-postedinJanuary2019here:https://www.audit.mn/detail/5c4aec7e854f5521c4268381

AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.


Answer:Dateofpublicationcan’tbeidentifiedfromhttps://archive.audit.mn/?p=21422.Dateofpublicationis25/01/2019asseenathttps://www.audit.mn/content?i=5c4aec7e854f5521c4268381


Comment:DatereportedonAR-3awasconfirmedusingJavascript.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Fromthefollowinglinkforum.parliament.mn/files/39545.OfficialParliamentwebsite.Comments:Idisagreewiththeanswer.Eventhough,NationalAuditpostedthereportontheirwebsitebeyondthecut-offdate,thereportalsocanbefoundfromtheParliamentwebsite.Mongolia's2017consolidatedbudgetexecutionwaspublishedin19thofJune.

(forum.parliament.mn/files/39545).Inaddition,Parliamentalsopostedfollowinginformationthroughtheirwebsite.(http://www.parliament.mn/n/dijo).Therefore,FY2017shouldbeusedfortheARevaluationintheOpenBudgetSurveyquestionnaire.


IBPCommentThegovernmentreviewer'sresponseisacknowledgedandaccepted.FY2017isassessedinsteadofFY2016.ThedocumentwasbothpostedonParliament'swebsiteinJune2018(forum.parliament.mn/files/39545)andontheauditwebsiteonJuly1,2018(https://www.audit.mn/wp-content/uploads/2018/06/MU-NEGDSEN-TUSUV-GUITSETGEL.pdf).ThiswasconfirmedviaGoogledatestamp.

AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?


Answer:https://www.audit.mn/detail/5c4aec7e854f5521c4268381https://www.audit.mn/detail/5c4aec7e854f5521c4268381

Source:n/a

Comment:n/a


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:forum.parliament.mn/files/39545


IBPCommentThegovernmentreviewer'sresponseisacknowledgedandaccepted.FY2017isassessedinsteadofFY2016.ThedocumentwasbothpostedonParliament'swebsiteinJune2018(forum.parliament.mn/files/39545)andontheauditwebsiteonJuly1,2018(https://www.audit.mn/wp-content/uploads/2018/06/MU-NEGDSEN-TUSUV-GUITSETGEL.pdf).Thesecondlinkisnowbroken,butwaslaterre-postedinJanuary2019here:https://www.audit.mn/detail/5c4aec7e854f5521c4268381Sincethislastlinkistheonethatisnowfunctional,itisusedasthereposeforthisquestion,eventhoughitwasnottheoriginalpostinglink.

AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?


Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.


Answer:c.No

Source:https://archive.audit.mn/?p=21422

Comment:TheARwaspublishedinpdfformat.



IBPCommentFY2017isassessedinsteadofFY2016,howeverthedocumentisstillinPDFform,sotheoriginalscoreisconfirmed.

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:n/a

Comment:n/a



IBPCommentFY2017isassessedinsteadofFY2016,howeverthedocumentisstillavailableon-time,sotheoriginalscoreisconfirmed.

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

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

Answer:

Source:

Comment:



AR-7.IftheARisproduced,pleasewritethefulltitleoftheAR.

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

Answer:AuditReportforMongolia’s2017ConsolidatedBudgetExecution(InMongolian:???????????2017??????????????????????????????????????????????)AuditReportforMongolia’s2017ConsolidatedBudgetExecution(InMongolian:???????????2017??????????????????????????????????????????????)

Source:https://archive.audit.mn/?p=21422

Comment:


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:AuditReportforMongolia’s2017ConsolidatedBudgetExecution(InMongolian:МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэлдхийсэнаудитынтайлан)Comments:AuditReportforMongolia’s2017ConsolidatedBudgetExecution(InMongolian:МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэлдхийсэнаудитынтайлан)

IBPCommentFY2017isassessedinsteadofFY2016,sothetitleisupdatedtoreflectthis.https://www.audit.mn/detail/5c4aec7e854f5521c4268381

AR-8.Istherea“citizensversion”oftheAR?


Answer:b.No


Source:www.audit.mn(OfficialwebsiteofMongolia’sNationalAuditOffice)

Comment:n/a



IBPCommentFY2017AuditReportisassessedinsteadoftheFY2016,howeverthereisnocitizen'sversionin2017either.https://www.audit.mn/detail/5c4aec7e854f5521c4268381

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

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

Answer:a.Yes

Source:-www.mof.gov.mn(MOF’sofficialwebsite),-www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw(2014),whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).-www.legalinfo.mn(runbytheMinistryofJustice)-www.parliament.mn(TheParliament’sofficialwebsite)

Comment:Mongolia’sofficialbudgetinformationcanbefoundat5websites.TheMinistryofFinancepublishesbudgetinformationatthreedifferentwebsites:www.mof.gov.mn(MOF’sofficialwebsite),www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw(2014),whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).TheGovernmentbudgetinformationisbecomingmoretransparentsincetheenactmentoftheGlassAccountLaw,whichobligesthegovernmentandbudgetentitiestopublishalltransactionsandprocurementaboveUSD2500andrelateddecisionswithinaweekaftertheyoccurinadditiontobudgetplansandexecutionsatwww.shilendans.gov.mn.

TheMinistryofJusticerunswebsitewww.legalinfo.mnatwhichbudgetplansandexecutionsapprovedbytheLegislaturearepublished.TheParliamentpublishesdraftbudgetdocumentssubmittedforitsapprovalatwww.parliament.mn.

PeerReviewerOpinion:AgreeComments:IwouldaddNationalAuditOfficewebsitewww.audit.mn,NationalStatisticsCommitteewebsitewww.1212.mn,LocalDevelopmentFunds(partofLocalBudgets,whicharepartofthegeneralgovernmentbudget)athttp://onhs.mof.gov.mn/(runbyMoF)asotherkeyportalsforthebudgetinformation.


ResearcherResponseAgreewithPRtoaddNationalAuditOfficewebsitewww.audit.mn,NationalStatisticsCommitteewebsitewww.1212.mn,LocalDevelopmentFunds

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

(partofLocalBudgets,whicharepartofthegeneralgovernmentbudget)athttp://onhs.mof.gov.mn/(runbyMoF)asotherkeyportalsforthebudgetinformation.

IBPCommentThankyoutothePeerReviewerfortheadditionalwebsites.

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


Comment:Budgetinformationarepublishedinpdfformat.

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfileComments:NationalStatisticsOfficewebsiteofferschoicesfordownloadinginmachinereadableformatmonthlybudgetinformationforbothrevenuesandexpenditures(butasseparatefilesforexpendituresandrevenues).http://1212.mn/Stat.aspx?LIST_ID=976_L08&type=tables

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfileComments:Thequestionisnotaskingaboutmachinereadableformat.Thus,eventhough,allkeybudgetinformationareinPDFformat,EBPcontainsconsolidatedfilesrevenueand/orexpenditureinformationforthecurrentandmultipleyears.Example:2017budgetamendment-EBP(http://www.iltod.gov.mn/?p=4121page176)

ResearcherResponseAgreewithPR.Wouldliketochangethescoreto“a”.NationalStatisticsOfficewebsiteofferschoicesfordownloadinginmachinereadableformatofyearlyandmonthlybudgetinformationforbothrevenuesandexpenditures(butasseparatefilesforexpendituresandrevenues)asfoundathttp://1212.mn/Stat.aspx?LIST_ID=976_L08&type=tables

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

Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats

Source:-www.mof.gov.mn(MOF’sofficialwebsite),-www.iltod.gov.mn(budgetinformationportalrunbytheMOF),andhttp://shilendans.gov.mn/org/408(budgetinformationportalrunbytheMOFasobligedbytheGlassAccountLaw(2014),whichrequireseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”).-www.legalinfo.mn(runbytheMinistryofJustice)

-www.parliament.mn(TheParliament’sofficialwebsite)

Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformatsComments:NationalStatisticsOfficewebsiteofferschoicesfordownloadinginmachinereadableformatmultiyearbudgetinformationforbothrevenuesandexpenditures(butasseparatefilesforexpendituresandrevenues).http://1212.mn/Stat.aspx?LIST_ID=976_L08&type=tables

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformatsComments:Thequestionisnotaskingaboutmachinereadableformat.Thus,eventhough,allkeybudgetinformationareinPDFformat,EBPcontainsconsolidatedfilesrevenueand/orexpenditureinformationforthecurrentandmultipleyears.Example:2017budgetamendment-EBP(http://www.iltod.gov.mn/?p=4121page176)

ResearcherResponseAgreewithPR.Wouldliketochangethescoreto“a”.NationalStatisticsOfficewebsiteofferschoicesfordownloadinginmachinereadableformatofyearlyandmonthlybudgetinformationforbothrevenuesandexpenditures(butasseparatefilesforexpendituresandrevenues)formultipleyearsasfoundathttp://1212.mn/Stat.aspx?LIST_ID=976_L08&type=tables

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

Answer:b.No


Comment:n/a

PeerReviewerOpinion:AgreeComments:thereisaverysimplevisualizationonhttp://1212.mn/stat.aspx?LIST_ID=976_L08,butalsooncitizen'sbudgets(whichareproducedasPDFs),soiwouldnotreallyconsiderthemastoolsthatyoucanmanipulatetoaccessbudgetdata,soiwouldagreewiththeresearcher.


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.

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

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

Answer:a.Yes

Source:1.BudgetLawofMongolia(2011)http://www.legalinfo.mn/law/details/5042.GlassAccountsLaw(2014)(inMongolian:Шилэнданснытухайхууль)athttps://www.legalinfo.mn/law/details/104973.LawonStateAuditing(2003)http://www.legalinfo.mn/law/details/491?lawid=4914.LawonPublicHearing(2015)/НИЙТИЙНСОНСГОЛЫНТУХАЙХУУЛЬ/(http://www.legalinfo.mn/law/details/11225)

Comment:LEGISLATIONSONBUDGETMANAGEMENT

1.BudgetLawofMongolia(2011)http://www.legalinfo.mn/law/details/5042.GlassAccountsLaw(2014)(inMongolian:Шилэнданснытухайхууль)athttps://www.legalinfo.mn/law/details/104973.LawonStateAuditing(2003)http://www.legalinfo.mn/law/details/491?lawid=4914.LawonPublicHearing(2015)/НИЙТИЙНСОНСГОЛЫНТУХАЙХУУЛЬ/(http://www.legalinfo.mn/law/details/11225)

BudgetLawofMongolia(2011):Articles5.1.4requiresthegovernmentbudgettobetransparent.Article6.5definestheprinciplesoftransparencyasbelow:6.5.1.budgetdebatesandenactmenttobeopentopublic;budgetplans,executionandreportstobedisclosedtopublicinunderstandableandaccessiblemanner.6.5.2.Toensurepublicparticipationinbudgetplanning,revenuecollection,allocationandreporting6.5.3.Toprovidepublicwithopportunityofmonitoringbudgetexecutionandspendinginlinewithapprovedplan6.5.4.Toprovidepublicwithopportunityofmonitoringpublicworks,servicesandmeasures,andprocurementofgoods,worksandservices6.5.5.Totakepublicopinionsintoaccountindecisionsonprioritizationandsequencesofimplementationofgovernmentprograms,projectsandmeasures.6.5.6.Toreportonhowthegovernmentreflectedproposalsandconclusionsrelatedtobudgetexpressedbycitizensandnon-governmentalorganizationsandhowitensuredpublicparticipationinbudgetprocessbacktothemintimelymanner.(MongolianversionofBudgetLawofMongolia(2011):Article6.5:6.5.Энэхуулийн5.1.4-тзаасантөсвийнилтодбайдлыгхангасанбайхзарчмыгдараахбайдлаархэрэгжүүлнэ:6.5.1.төсөвхэлэлцэх,батлахүйлажиллагаагнийтэднээлттэйбайлгаж,төсвийнтөлөвлөгөө,гүйцэтгэл,тайлагналынталаартогтоосонхугацаанднийтэдойлгомжтой,хүртээмжтэйбайдлаармэдээлэх;6.5.2.төсвийгтөлөвлөх,бүрдүүлэх,хуваарилах,тайлагнахүйлажиллагаандолоннийтийноролцоогхангах;6.5.3.төсвийнгүйцэтгэл,зарцуулалтньбатлагдсантөлөвлөгөөнийдагуухэрэгжижбайгааэсэхэдолоннийтхяналттавихболомжоорхангах;6.5.4.төрөөсүзүүлжбайгаааливааажил,үйлчилгээ,хэрэгжүүлжбайгаааргахэмжээ,тэдгээрийнхүрээндхудалданавчбайгаабараа,ажил,үйлчилгээндолоннийтхяналттавихболомжоорхангах;6.5.5.хөтөлбөр,төсөл,аргахэмжээнийачхолбогдлынэрэмбэ,хэрэгжүүлэхдараалал,аргазамыгтодорхойлохшийдвэртолоннийтийнсаналыгхаргалзанүзэх;6.5.6.төсвийнасуудлаариргэд,төрийнбусбайгууллагаасгаргасансанал,дүгнэлтийгэрхбүхийэтгээдньшийдвэртээхэрхэнтусгасантухай,төсвийнүйлажиллагаандахьолоннийтийноролцоогхангажажилласандүнгтэдэндтухайбүрмэдээлжбайх.)

GlassAccountLaw(2014)obligeseverybudgetentitytopublishbudgetinformationoncentralizedportalnamed“GlassAccountPortal”(www.shilendans.gov.mn).TheGovernmentbudgetinformationisbecomingmoretransparentsincetheenactmentoftheGlassAccountLaw,whichobligesthegovernmentandbudgetentitiestopublishalltransactionsandprocurementaboveUSD2500andrelateddecisionswithinaweekaftertheyoccurinadditiontobudgetplansandexecutions.

Article9ofLawonPublicHearing(2015)/НИЙТИЙНСОНСГОЛЫНТУХАЙХУУЛЬ/effectivefrom1January2016mandatespublichearingsonbudgetmonitoring.ItmandatestheParliamenttoholdpublichearingsiftheSubcommitteeofBudgetExpenditurerequestsorbyrequestbynotlessthan¼ofallthemembersoftheParliament.ItalsomandatestheGovernment,ministries,localgovernmentstoholdhearingsonbudget.MongolianversionofArticle9isgivenbelow./9дүгээрзүйл.Төсвийнхяналтынсонсгол/9.1.УлсынИхХуралулсынтөсвийнорлогобазарцуулалттайхолбоотойасуудлаардараахтохиолдолдсонсголыгявуулна:9.1.1.Төсвийнзарлагынхяналтындэдхороохүсэлтгаргасан;9.1.2.УлсынИхХурлыннийтгишүүнийдөрөвнийнэгээсдоошгүйгишүүдхүсэлтгаргасан.9.3.Засгийнгазар,төрийнзахиргаанытөв,нутгийнөөрөөудирдахболоннутгийнзахиргааныбайгууллагадараахасуудлаартөсвийнхяналтынсонсголыгжилбүрзохионбайгуулна:9.3.1.улс,ороннутаг,Нийгмийндаатгалынсан,Хүнийхөгжилсангийнтөсөв;9.3.2.ороннутгийнхөгжлийнсангийнтөсөв;9.3.3.Засгийнгазрынтусгайсангийнтөсөв;9.3.4.Засгийнгазар,ороннутгийнөрийнбичиг,санхүүгийнбусадхэрэгсэл;9.3.5.Засгийнгазар,ороннутгийнгадаадболондотоодзээл,буцалтгүйтусламж;9.3.6.Засгийнгазар,ороннутгийнбаталгаагаргахболонтөсвийнөр,авлагаүүсгэхаливаабусадшийдвэр.)



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

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

Answer:a.Yes

Source:LawonTransparencyofandAccesstoInformation(2011)http://www.legalinfo.mn/law/details/374?lawid=374

Comment:LawonTransparencyandAccesstoInformationdoesnothavespecificclausesonfiscal/budgettransparencyand/orparticipationasthefiscal/budgettransparencyisnowregulatedbytheGlassAccountLawofMongolia(2014).



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

GUIDELINES:

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

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

Answer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdfBudgetproposal2019(Estimates)

Comment:Appendix11totheEstimatestotheBudgetProposal2019(pp.23-37)listsexpendituresbyallministries,departments,andagencies(MDA).MDAsareorganizedbytheministerialportfolios.Thedataforthe2019budgetproposalispresentedincolumn9ofthetable(2019төсөл).

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

PeerReviewerOpinion:AgreeComments:Appendix11doescontainexpendituresbyagencies,butdoesnotshowthetotalamount.Mycalculationsindicatethattheappendixcontainsagencybreakdownforexpenditurestotaling9,023,454.5millionMNT,whichis96%oftotalstatebudget(9,357,150.7millionMNT).


2.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyfunctionalclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyfunctionalclassification.

Answer:a.Yes,expendituresarepresentedbyfunctionalclassification.


Comment:Appendix14totheEstimatestotheBudgetProposal2019(pp.47-50)providesalistofexpendituresbyfunctionalclassification.



3.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyfunctionalclassification,isthefunctionalclassificationcompatiblewithinternationalstandards?

GUIDELINES:

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

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

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

Answer:a.Yes,thefunctionalclassificationiscompatiblewithinternationalstandards.

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


Comment:Appendix14totheEstimatestotheBudgetProposal2019(pdfpp.47-50)provideslistofexpendituresbyfunctionalclassification.Althoughtheclassificationdoesnotstrictlyfollowinternationalstandards(COFOG),itislargelycompatiblewiththestandards.Namely,itincludesthefollowingcategories:transfers,debtrepayment,generalpublicservices,health,environmentalprotection,education,culture,recreationandsports,urbancommunityservices,defenseandpublicsafety,economicaffairs(includingmining,infrastructure,transport,construction,communication,foodandagriculture,manufacturing,trade),employment,andsocialprotection.Thelistcoversmostcategoriesbutisnotexhaustive.ThecategoriesarenotcodedinaccordancewithCOFOG.

Thelistoffunctionalclassificationstartsonp.47.Theitemsonpage47includethefollowing:GeneralpurposecurrentoperatingcostsPurposeofexpenditureforcommonservicesperformedbyothersPurposeofothergeneralcostsofgoodsandservicesPurposeofsubsidiesPurposeofinternalandexternalgovernmenttransferPurposeofsocialinsurancetransferPurposeofsocialprotection(benefit)transfer

Thelastitemonthislistisrelatedtosocialprotection.

TheitemsonPDFpage48-50includethefollowing:ThepurposeofothertransfersPurposeofcapitalexpenditurePurposesofunclassifiedresourcesPrivatizationandfinancialinvestmentpurposesResourcereserveLoansanddebtserviceThecommonstatemeasuresHealthmeasuresEnvironmentalprotectionmeasuresEducationalmeasuresCulturaleventsPhysicalandathleticeventsUrbanandpublicservicesDefense,armedforcesandsecurityMining,infrastructure,transportation,constructionandcommunicationFood,agriculture,industryandtradeEmploymentMonetarycontingentliabilitiesHolidays,festivalsandcelebrationsForeignrelationsOthereconomicsOthernon-classifiedactivitiesandmeasures

Becausetherearesomecategories,suchas'purposeofunclassifiedrevenues'.'Othernon-classifiedactivitiesandmeasures','resourcereserve',thatcannotbemappedtoCOFOG,thereforethescoreisB.However,iftherewereamappingbetweenthefunctionalclassificationclassificationandCOFOGthenthiscouldbeaccepted.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,thefunctionalclassificationiscompatiblewithinternationalstandards.Comments:EBPispresentedbyfunctionalclassification.CountrytocountrybasistheimplementationoftheCOFOGmightbedifferentandforMongoliangovernment,theclassificationdoesprovideacross-walkbetweenthenationalpresentationandCOFOG.Inaddition,MoFofMongoliastartedtheprocessofimplementationofGFSM2014.

ResearcherResponseWouldliketokeepthescore“b”.Thequestionitselfaskswhethertheexpendituresbyfunctionalclassificationiscompatiblewithinternationalstandards.ThefunctionalclassificationofMongolia’sEBPisnotcompatiblewithOECDandtheUN’sClassificationoftheFunctionsofGovernment(COFOG).Forinstance,accordingtoUN’sCOFOG(p37),educationisclassifiedasbelow:09EDUCATION09.1PRE-PRIMARYANDPRIMARYEDUCATION09.2SECONDARYEDUCATION09.3POST-SECONDARYNON-TERTIARYEDUCATION09.4TERTIARYEDUCATION09.5EDUCATIONNOTDEFINABLEBYLEVEL09.6SUBSIDIARYSERVICESTOEDUCATION09.7R&DEDUCATION09.8EDUCATIONN.E.C.

IBPCommentIBPconfirmsthegovernmentreviewer'ssuggestedresponseforthisquestion.Theresearcheriscorrectthatthedetailsoftheclassifications(includingthesub-functionallevel)arenotcompletelyaligned,howeverthisquestionasksonlyaboutfirst-levelCOFOG,andthetoptencategoriesofCOFOG.TherearesomefunctionalcategoriesthataremoredifficulttomaptoCOFOG,suchas:Purposeofcapitalexpenditure,Purposesof

unclassifiedresources,Resourcereserve,Loansanddebtservice,Monetarycontingentliabilities,Othereconomics,Othernon-classifiedactivitiesandmeasures.However,aseventhesecategoriescanbealignedto'GeneralPublicServices',thescoreisrevisedfromBtoA.

4.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyeconomicclassification?

GUIDELINES:

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyeconomicclassification.

Answer:a.Yes,expendituresarepresentedbyeconomicclassification.


Comment:Appendix13totheEstimatestotheBudgetProposal2019(pp.41-44)provideslistofexpendituresbyeconomicclassification.Thecategoriesincludewagesandsalaries,utilities,goodsandservices,interestanddebtservice,subsidies,grants,capitalinvestment,socialbenefits,andothers.



5.IftheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentsexpendituresforthebudgetyearbyeconomicclassification,istheeconomicclassificationcompatiblewithinternationalstandards?

GUIDELINES:

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

Answer:a.Yes,theeconomicclassificationiscompatiblewithinternationalstandards.


Comment:Appendix13tothetotheEstimatestotheBudgetProposal2019(pp.41-44)providesalistofexpendituresbyeconomicclassification.TheclassificationisfullycompatiblewiththeGFSstandards.



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

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

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:a.Yes,programsaccountingforallexpendituresarepresented.

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdf-Budgetproposal2019(themaindocument)http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf-Budgetproposal2019(Estimates)

Comment:BudgetexpendituresarepresentedatthelevelofdetailonelevelbelowtheministryonPDFpp.23-38ofBudgetproposal2019(Estimates).Forinstance,withintheportfoliooftheMinisterofFinancethereareitemssuchastheGeneralTaxOffice(anagencyundertheministry),subsidies(transfers)tosubnationalgovernments(couldbeclassifiedasaprogram),governmentdebtservice(alsoaprogram).So,theclassificationbeneatheachministeriallevelincludesamixtureofagencies,departments,aswellasprograms.

Thebudgetproposalhasalistofprogramstobeimplementedbyportfolios(Appendix1totheBudgetLawof2019,pp.22-35ofthefirstlinklistedabove).However,thelistcontainsperformanceindicatorsforeachprogramandnottheexpenditures.

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.No,expendituresarenotpresentedbyprogram.Comments:Theprogrambreakdownusedbytheresearcherisactuallytheadministrativebreakdown,andnotprogram.Butsincetheguidesaysthatanythingbelowthelevelofministry,departmentoragencycouldbeconsideredprogrambreakdown,iwouldagreewiththeanswergivenbytheresearcher,buttheAppendinx11,whichisadministrativebreakdown,coversabout96%oftotalstatebudget(9023454.5millionMNTasopposedto93567150.7ofthetotalbudget),sointhatcasemyanswerwouldbe'B'.ButIwouldnotethatinthepasttheGoMwouldpresentmostofthebudgetstrictlybyprograms,andcurrentlytheyseemtohavemadeastepback.Forinstance,in2017EBP,eachadministrationbudgetwillbefurtherbrokendownbyspecificprograms,suchas'EconomicDevelopmentPlanning',orStateSpecialProtection','DomesticandForeignInstantInformationActivity','ExerciseofStatePropertyRights'etc.Therefore,inthiscasemyanswerwouldbe'D'.IwillleavethistoIBPtodecide.


ResearcherResponseAppendix11containsinformationonexpendituresforalevelbelowMinistry.SinceOBSmethodologyisclearthatwelookforalevelbelowMinistry,wethinkwecanmaintainthescore.

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:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfBudgetproposal2019(themaindocument)

Comment:Thebudgetproposalfor2019includesadraftamendmenttotheLawofFiscalFrameworkfor2019andBudgetEstimatesfor2020-2021.Thedocumentisonpage11ofthesource.Thebudgetestimatesfor2019-2021containgeneralinformationontheGDPgrowth,inflationrate,totalrevenue,totalexpenditure,fiscalbalance,capitalinvestment,governmentdebtandtheirshareasapercentageoftheestimatedGDP.Therearenobudgetexpenditureestimatesbyanytypeofclassification.

TheLawonFiscalFrameworkStatementfor2019andBudgetEstimatesfor2020-2021wasinitiallyapprovedonMay25,2018,source:https://www.legalinfo.mn/law/details/13414.Itwasproposedtobeamendedduringthebudgetproposal(asnotedabove).



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

Answer:Noneoftheabove

Source:Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfBudgetproposal2019(themaindocument)

Comment:n/a

PeerReviewerOpinion:DisagreeSuggestedAnswer:AdministrativeandEconomicComments:Appendix11foradministrativeandAppendix13foreconomicbreakdown.

GovernmentReviewerOpinion:AgreeComments:OnlyPBShaveestimatesforamulti-yearperiodintotalrevenueandexpenditureclassification,alongwithbudgetdeficit.

ResearcherResponseWouldliketoasktheGRtosendacopyofthementionedmonthlybudgetexecutionanalysis/reportproducedforinternaluse.

IBPCommentAppendix3and11bothshowprioryearexpenditures,butonlyexpendituresforthebudgetyear,andnotfutureprojectionsofexpendituresfor2020and2021,whichisrequiredforthisquestion.Theresearcher'sresponseisconfirmed.

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:Noevidenceisfoundinthebudgetproposaldocuments.



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.

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

Answer:a.Yes,individualsourcesoftaxrevenueaccountingforalltaxrevenuearepresented.


Comment:Appendix5totheEstimatestotheBudgetProposal2019(pp.7-8)containsalistofalltaxrevenuebyindividualsources.Item1(withsub-items1.1-1.8)hasalistingofindividualtaxsources.DatainColumn9hastheproposedrevenuefor2019(2019төсөл).Thecategory“othertaxes”(1.8)amountstolessthan1percentofalltaxrevenue.



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:b.Yes,individualsourcesofnon-taxrevenueaccountingforatleasttwo-thirdsof,butnotall,non-taxrevenuesarepresented.


Comment:Appendix5totheEstimatestotheBudgetProposal2019(pp.7-8)containsalistofallnon-taxrevenuebyindividualsources.Item2(withsub-items2.1-2.3)hasalistingofindividualnon-taxsources.DatainColumn9hastheproposedrevenuefor2019(2019төсөл).Thecategory“other(non-tax)revenue”(2.1.8)accountsforabout7.2percentofallnon-taxrevenue.



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

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

Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentmulti-yearestimatesofrevenuesclassifiedbycategoryforat

leasttwoyearsfollowingthebudgetyearinquestion.

Answer:b.No,multi-yearestimatesofrevenuearenotpresentedbycategory.


Comment:Thebudgetproposalfor2019includesadraftamendmenttotheLawonFiscalFrameworkStatementfor2019andBudgetEstimatesfor2020-2021.ThedocumentisonPDFpage11ofthesource.Thebudgetestimatesfor2019-2021containgeneralinformationontheGDPgrowth,inflationrate,totalrevenue,totalexpenditure,fiscalbalance,capitalinvestment,governmentdebtandtheirshareasapercentageoftheestimatedGDP.Therearenorevenueestimatesbycategory.

TheLawonFiscalFrameworkStatementfor2019andBudgetEstimatesfor2020-2021wasinitiallyapprovedonMay25,2018,source:https://www.legalinfo.mn/law/details/13414.Itwasproposedtobeamendedduringthebudgetproposal(asnotedabove).



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

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

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

Answer:d.No,multi-yearestimatesforindividualsourcesofrevenuearenotpresented.

Source:n/a

Comment:Noevidenceisfoundinthebudgetproposaldocuments.



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

GUIDELINES:Question13asksaboutthreekeyestimatesrelatedtoborrowinganddebtthatthebudgetshouldinclude:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thecentralgovernment’stotaldebtburdenattheendofthebudgetyear;and

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

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

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

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

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

Answer:a.Yes,allthreeestimatesrelatedtogovernmentborrowinganddebtarepresented.

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfBudgetproposal2019(themaindocument)http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdfBudgetproposal2019(Estimates)

Comment:Article13oftheBudgetLaw2019statesthetotalamountofnetnewborrowingandguarantees(p.19).

Thebudgetproposalfor2019containsexplanationofgovernmentdebt(Chapter9onpages57-61oftheIntroductiontotheBudgetLaw2019).Thedocumentcontainsinformationontheinterestpaymentsfor2019(bothondomesticandforeigndebt,Figure26andtextonp.58),shareofgovernmentdebtasapercentageofGDP(Figure25onp.58).

Thebudgetproposalfor2019includesadraftamendmenttotheLawonFiscalFrameworkStatementfor2019andBudgetEstimatesfor2020-2021.Item8inthetableonp.11ofthemaindocumentgivesthepresentvaluefortotalgovernmentdebtanditsshareintheGDPfor2019andthetwofollowingyears.

IntheEstimatestotheBudgetProposal2019wefindthefollowing:Appendix1(p.3)describesthesourcesoffundingofbudgetdeficit.Theinformationincludesnumbersongovernmentshortandlong-termbills,domesticandforeignborrowing(includingthenetnewborrowing)andothers.



ResearcherResponseWouldliketoaddthefollowingtoCommentsBox:“Allthreearepresented.Thecentralgovernment'stotaldebtburdenattheendofthebudgetyearispresentedintheEBPasashareofGDP(55.3%ofGDPinNPVterms),Graph25onpage58”.

IBPCommentAsthereisnominalGDPispresentedinthebudgetproposal,debtestimatesexpressedasapercentageofGDPareaccepted.

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

Answer:TheamountofnetnewborrowingrequiredduringthebudgetyearTheinterestpaymentsonoutstandingdebtforthebudgetyearThecentralgovernment’stotaldebtburdenattheendofthebudgetyear


Comment:n/a

PeerReviewerOpinion:AgreeComments:Thecentralgovernment'stotaldebtburdenattheendofthebudgetyearispresentedintheEBPasashareofGDP(55.3%ofGDPinNPVterms),Graph25onpage58.Ifthisisacceptable,theniwouldincludeallthreeaspresented.

GovernmentReviewerOpinion:AgreeComments:Plusthetotalprincipalpaymentforthecorrespondingfiscalyear.

ResearcherResponseAgreewithPR.WouldliketoaddthefollowingtoCommentsBox:“Allthreearepresented.Thecentralgovernment'stotaldebtburdenattheendofthebudgetyearispresentedintheEBPasashareofGDP(55.3%ofGDPinNPVterms),Graph25onpage58”.

IBPCommentAsthereisnominalGDPispresentedinthebudgetproposal,debtestimatesexpressedasapercentageofGDPareaccepted.

14."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationrelatedtothecompositionofthetotaldebtoutstandingattheendofthebudgetyear?

(Thecoreinformationmustincludeinterestratesonthedebtinstruments;maturityprofileofthedebt;andwhetheritisdomesticorexternaldebt.)"

GUIDELINES:

Question14focusesonthecompositionofgovernmentdebtattheendofthebudgetyear,askingwhether“core”informationrelatedtoitscompositionispresented.Thesecorecomponentsinclude:

interestratesonthedebt;maturityprofileofthedebt;andwhetherthedebtisdomesticorexternal.

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

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

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

Answer:c.Yes,informationispresented,butitexcludessomecoreelements.


Comment:Chapter9onGovernmentDebtoftheIntroductiontotheBudgetLaw2019(pp57-61)givesadescriptionofdebtissuesaswellasrelatedtablesand

figures.Figure25onpage58hasinformationontheshareoftotalgovernmentdebtasapercentageofGDP.Table24(p.57)providesinformationonthecompositionoftotalgovernmentdebtasoftheendof2017aswellasfirstandsecondquarterof2018.Thetablegivesinformationonthetotalamountofdomesticandforeigndebtandgovernmentguarantees.Thereisnoinformationontheinterestrateandmaturityprofileofthedebt.Noinformationisfoundonthecompositionoftotaloutstandingdebtbytheendof2019.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,informationispresented,butitexcludessomecoreelements.Comments:Idisagreewiththeanswerofaresearcher.IntheChapter9onGovernmentDebtoftheIntroductiontotheBudgetLaw2019(pp59),thematurityofdomesticandexternaldebtsarepresented.Onlyinformationthatismissingthecoreelementsisinterestrate.

ResearcherResponseThegovernmentdebtcomprisesofdomestic(bond),external(bondandloans)andothers(guaranteeandconcession).IntheChapter9onGovernmentDebtoftheIntroductiontotheBudgetLaw2019(Table24onp.57)providesinformationonthecompositionoftotalgovernmentdebtasoftheendof2017aswellasfirstandsecondquarterof2018.Thetablegivesinformationonthetotalamountofdomesticandforeigndebtandgovernmentguarantees.Onp.59,wefindonlyinformationonthematurityof4foreignbonds.Noinformationisfoundonmaturityofloansandinterestrate.Therefore,wewouldliketochangethescoreofQ14to“c”.

IBPCommentTheresearcher'sresponseisconfirmed.P.59presentsthematuritiesofdifferentloansfortheperiodofthebudgetyearandbeyond.Allotherinformationisnotpresentedforthebudgetyear,butforprioryears.

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

Answer:Maturityprofileofthedebt


Comment:n/a


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Idisagreewiththeanswerofaresearcher.IntheChapter9onGovernmentDebtoftheIntroductiontotheBudgetLaw2019(pp59),thematurityofdomesticandexternaldebtsarepresented.Onlyinformationthatismissingthecoreelementsisinterestrate.

ResearcherResponseThegovernmentdebtcomprisesofdomestic(bond),external(bondandloans)andothers(guaranteeandconcession).IntheChapter9onGovernmentDebtoftheIntroductiontotheBudgetLaw2019(Table24onp.57)providesinformationonthecompositionoftotalgovernmentdebtasoftheendof2017aswellasfirstandsecondquarterof2018.Thetablegivesinformationonthetotalamountofdomesticandforeigndebtandgovernmentguarantees.Onp.59,wefindonlyinformationonthematurityof4foreignbonds.Noinformationisfoundonmaturityofloansandinterestrate.Therefore,wewouldliketochangetheanswerto:“elementsincluded:Whetherthedebtisdomesticorexternal”.Inaddition,wewouldliketochangethescoreofQ14to“c”.

IBPCommentP.59presentsthematuritiesofdifferentloansfortheperiodofthebudgetyearandbeyond.Allotherinformationisnotpresentedforthebudgetyear,butforprioryears.Theresponsetothisquestionisthereforerevisedto'maturityprofileofthedebt'.

15."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)"

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

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

WhilethecoremacroeconomicinformationshouldbeastandardfeatureoftheExecutive’sBudgetProposal,theimportanceofsometypesofmacroeconomicassumptionsmayvaryfromcountrytocountry.Forexample,thebudgetestimatesofsomecountriesareparticularlyaffectedbychangesinthepriceofoilandothercommodities.

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

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

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.


Comment:Chapter1ontheMacroeconomicOutlookoftheIntroductiontotheBudgetLaw2019(pp.3-9,PDFp.71-77)givesanarrativedescriptionofmacroeconomicissuesalongwithtablesandfigures.Figure1(section1.2.1onpage4,PDFp.72)providesinformationonthenominalGDPlevelandrealGDPgrowth.Section1.2.5(p.8,PDFp.76)presentsinflationratesandforecast,section1.2.6(p.9,PDFp.77)talksaboutinterestratesandrelatedpolicies.ConsumerPriceIndex(whichshowsinflation)forFY2019isfoundonPDFp.11ofthedraftofAmendmenttoLawon2019PBSwhichisincludedinthepackage.Thelastsection(point3onp.9,PDFp.77)givesinformationonthe2023mid-termoutlookforinterestratesandreferstothecentralbank’smonetarypolicyfortheforthcomingyear,butdoesnotprovideinformationonthespecificinterestratesfor2019whichwereusedforthebudgetpurposes.Thedocumenthasotherinformationonforeigntrade,termsoftrade,currentandcapitalaccount,aswellasglobaleconomicoutlook.

Thereforesinceonecoreelementismissing,butadditionalinformationbeyondthecoreisprovided,thescoreisB.


GovernmentReviewerOpinion:AgreeComments:Iagreewiththeanswerofaresearcher,butIwishtoaddacomment:MoFrepsonsibleforfiscalpolicy(Taxandgovernmentspendingetc)andBoMresponsilbeformonetarypolicy.(Demand&Supply,interestratesetc).Therefore,informationregardingmonetarypolicyareproposedandpublishedfromBoM,separatelyfromEBP

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

Answer:

NominalGDPlevelInflationrateRealGDPgrowthInformationbeyondthecoreelements(pleasespecify)


Comment:Informationbeyondthecoreelements:foreigntrade,termsoftrade,currentandcapitalaccount,globaleconomicoutlook



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:Noinformationisfoundinthebudgetproposaldocuments.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:

c.Yes,informationispresented,butitexcludessomecoreelements.Comments:InthemainpresentationofEBPpage26,statesaboutpossibleimpacttothebudgetfromfluctuationofanexchangerateaswellasthepriceofthecommodities.

ResearcherResponseEBPdoesnotshowtheimpactofdifferentmacroeconomicassumptions(i.e.,sensitivityanalysis)onthebudget.InthemainpresentationofEBPpage26,statesaboutpossibleimpacttothebudgetfromfluctuationofanexchangerateaswellasthepriceofthecommodities.However,itdoesnotincludeanyestimatesoftheimpactonexpenditures,revenue,anddebtofdifferentassumptionsfortheinflationrate,realGDPgrowth,andinterestrates.)Therefore,wouldliketokeeptheoriginalscore.

17.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicyproposals,asdistinctfromexistingpolicies,affectexpenditures?

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

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

Answer:a.Yes,estimatesthatshowhowallnewpolicyproposalsaffectexpendituresarepresented,alongwithanarrativediscussion.


EmailresponsefromthestaffoftheDepartmentofFiscalPolicyandPlanningsentonApril9,2019.Telephonefollow-upinterview(clarification)withthesamestaffonApril15,2019.

Comment:Chapter5ontheCurrentExpendituresoftheIntroductiontotheBudgetLaw2019(PDFpp.96-112)hasspecificsectoralpolicyproposalsthathaveimplicationsonthecurrentexpenditures.Thechaptercontainsbothestimates(someareintheformofgraphsandtables)alongwiththenarrative.Chapter6ontheCapitalExpenditures(PDFpp.113-116)hasthesametypeofinformationoninvestmentprojects(e.g.,buildingnewschoolsetc.).Inbothcases,thenewpolicyproposalspresentedarequitecomprehensivebutnotexhaustive.

TheMoFstaffmembersinformedinanemailandexplainedinafollow-upinterviewthatallexpenditurepolicyproposalsarereflectedintheestimates.However,theversionmadepubliclyavailabledoesnotcontainanexhaustivelistofallpolicyinitiativesandtheirimplicationsontheexpenditures.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesthatshowhowallnewpolicyproposalsaffectexpendituresarepresented,alongwithanarrativediscussion.Comments:Idisagreewiththeanswerofaresearcher.Researcherstatedthat"theversionmadepubliclyavailabledoesnotcontainanexhaustivelistofallpolicyinitiativesandtheirimplicationsontheexpenditures".However,MoFdoesincludeinformationaboutnewpolicyproposals,alongwithanarrativediscussionincorrespondingFYintroduction.Researcheralreadycitedthepagenumberfrom2019EBP.

ResearcherResponseAgreewithGRtochangescoreto“a”.

18.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationforatleastthebudgetyearthatshowshownewpolicy

proposals,asdistinctfromexistingpolicies,affectrevenues?

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

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

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

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

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

Answer:a.Yes,estimatesthatshowhowallnewpolicyproposalsaffectrevenuesarepresented,alongwithanarrativediscussion.


EmailresponsefromthestaffoftheDepartmentofFiscalPolicyandPlanningsentonApril9,2019.Telephonefollow-upinterview(clarification)withthesamestaffonApril15,2019.

Comment:Chapter4ontheBudgetRevenuefor2019oftheIntroductiontotheBudgetLaw2019(PDFpp.88-95)describesrevenuepoliciesandestimatesfortheupcomingbudgetyear.Boththenarrativeandestimationformsareused.Therearesomeestimatesofimplicationsofnewpolicyproposalsontherevenue.Forinstance,thegovernmentplanstoinstallnewcustomscontrolsystemsattheborderpointwherecoalandothermineralsarebeingexportedtoChina.Thenewtechnologywillallowforimprovedtaxcollectiononcoal(section4.4onPDFp.89).Theexplanationincludesbothongoingandnewpolicies.Forinstance,thenewpoliciesincludecustomsreformswhichwillhaveimpactontheminingsectorrevenue.Othersourcesoftaxrevenues,e.g.personalincometaxandVAT,willnotbeaffectedbypolicychanges.

TheMoFstaffmembersinformedinanemailandexplainedinafollow-upinterviewthatallrevenuepolicyproposalsarereflectedintheestimates.However,theversionmadepubliclyavailabledoesnotcontainacomprehensivelistofallpolicyinitiativesandtheirimplicationsontherevenues.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesthatshowhowallnewpolicyproposalsaffectrevenuesarepresented,alongwithanarrativediscussion.Comments:Idisagreewiththeanswerofaresearcher.Researcherstatedthat"theversionmadepubliclyavailabledoesnotcontainacomprehensivelistofallpolicyinitiativesandtheirimplicationsontherevenues".However,MoFdoesincludeinformationaboutnewpolicyproposals,alongwithanarrativediscussionincorrespondingFYintroduction.Researcheralreadycitedthepagenumberfrom2019EBP.Inaddition,throughout2018FY,MoFstaffcollaboratedalongwithParliamenttoapprovenewTaxlawreform.AndtheimplementationprocessofnewlyapprovedtaxlawswasclearlystatedinEBPof2019.page78-83.

ResearcherResponseAgreewithGRtochangethescoreto“a”.

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

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

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

Answer:b.Yes,expenditureestimatesforBY-1arepresentedbytwoofthethreeexpenditureclassifications.


Comment:Appendix11oftheEstimatestotheBudgetProposal2019(pp.23-38)providesinformationonexpenditurebyadministrativeclassificationfortheyears2012-2018(7yearspriortothebudgetyear).Appendix13tothetotheEstimatestotheBudgetProposal2019(pp.41-44)providesalistofexpendituresbyeconomicclassificationfortheyears2011-2018.Appendix14tothetotheEstimatestotheBudgetProposal2019(pp.47-50)providesalistofexpendituresbyfunctionalclassificationonlyforthebudgetyearof2019.Noprior-yearinformationispresented.



20.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforindividualprogramsfortheyearprecedingthebudgetyear(BY-1)?

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


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

Answer:a.Yes,programsaccountingforallexpendituresarepresentedforBY-1.


Comment:BudgetexpendituresforBY-1aregivenonelevelbelowtheministry,whichincludesamixtureofagenciesunderneaththeministry,departments,andindividualprograms.ThesecanbefoundonPDFpp.23-37oftheEstimates.

Thebudgetproposalhasalistofprogramstobeimplementedbyportfolios(Appendix1totheBudgetLawof2019,PDFpp.22-35ofthesourcelistedabove).However,thelistcontainsperformanceindicatorsforeachprogramandnottheexpenditures.

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Theresearcherassumedthattheadministrativeclassificationwouldbesufficienttobeconsidereda'programlevel'breakdown.Ifthatistherightanswer,iagreewiththiscurrentanswer.TometheprogramclassificationisnotpresentedunderthecurrentEBP.


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:Anychangestothebudgetestimates(bothrevenueandexpenditure)requirelegislature’sdecisiontoamendthebudget.In2018,noamendmentsweremadetotheenactedbudget.“Бат”meansbudgetedvalues.

PeerReviewerOpinion:AgreeComments:TheEBPissubmittedinOctoberpriortothebudgetyear,whenthepre-budgetyearhasnotyetfinished.Therefore,theestimatesfor2018,inthiscase,wereshownintheEBPfor2019astheestimatedandapprovedvalues,notactualexpenditures.


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:b.Yes,expenditureestimatesforBY-2andprioryearsarepresentedbytwoofthethreeexpenditureclassifications.


Comment:Appendix11oftheEstimatestotheBudgetProposal2019(pp.23-38)providesinformationonexpenditurebyadministrativeclassificationfortheyears2012-2018(7yearspriortothebudgetyear).

Appendix13tothetotheEstimatestotheBudgetProposal2019(pp.41-44)providesalistofexpendituresbyeconomicclassificationfortheyears2011-2018.

Appendix14tothetotheEstimatestotheBudgetProposal2019(pp.47-50)providesalistofexpendituresbyfunctionalclassificationonlyforthebudgetyearof2019.Noprior-yearinformationispresented.



22b.BasedontheresponsetoQuestion22,checkthebox(es)toidentifywhichexpenditureclassificationshaveestimatesformorethanoneyearpriortothebudgetyearintheExecutiveBudgetProposal:

Answer:AdministrativeclassificationEconomicclassification

Source:Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdfBudgetproposal2019(Estimates)

Comment:Comment:Appendix11oftheEstimatestotheBudgetProposal2019(pp.23-38)providesinformationonexpenditurebyadministrativeclassificationfortheyears2012-2018(7yearspriortothebudgetyear).

Appendix13tothetotheEstimatestotheBudgetProposal2019(pp.41-44)providesalistofexpendituresbyeconomicclassificationfortheyears2011-2018.

Appendix14tothetotheEstimatestotheBudgetProposal2019(pp.47-50)providesalistofexpendituresbyfunctionalclassificationonlyforthebudgetyearof2019.Noprior-yearinformationispresented.



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

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


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

Answer:a.Yes,programsaccountingforallexpendituresarepresentedforBY-2andprioryears.


Comment:BudgetexpendituresforBY-2andprioryearsaregivenonelevelbelowtheministry,whichincludesamixtureofagenciesunderneaththeministry,departments,andindividualprograms.ThesearefoundonPDFpp.23-37oftheEstimates.

Thebudgetproposalhasalistofprogramstobeimplementedbyportfolios(Appendix1totheBudgetLawof2019,PDFpp.22-35ofthesourcelistedabove).However,thelistcontainsperformanceindicatorsforeachprogramandnottheexpenditures.

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Again,inmyopinion,theprogramlevelclassificationwasnotpresentedinEBP.


24.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallexpendituresreflectactualoutcomes?

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

Foran“a”answer,acountrymustmeetthegoodpracticeofhavingthefiguresforBY-2reflectactualoutcomes.

Answer:a.Twoyearspriortothebudgetyear(BY-2).


Comment:Appendices11and13oftheEstimatestotheBudgetProposal2019(pp.23-38and41-44)giveinformationontheactualexpenditures.Themostrecentyearis2017,denoted2017Гүйцincolumn7ofAppendix11andcolumn8inAppendix13.



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

GUIDELINES:Questions25through30coverthesametopicsaboutprior-yearinformationastheprevioussixquestions,onlytheyaskaboutinformationprovidedforrevenuesratherthanexpenditures.

Answer:a.Yes,revenueestimatesforBY-1arepresentedbycategory.


Comment:Appendix5tothetotheEstimatestotheBudgetProposal2019(pp.7-8)containsalistofalltaxandnon-taxrevenuebyindividualsources.Revenuedataisgivenforthebudgetyearsof2012-2018,i.e.7yearspriortotheproposedbudgetyear.



26.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentindividualsourcesofrevenuefortheyearprecedingthebudgetyear(BY-1)?


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-1.


Comment:Comment:Appendix5tothetotheEstimatestotheBudgetProposal2019(pp.7-8)containsalistofalltaxandnon-taxrevenuebyindividualsources.Item1(withsub-items1.1-1.8)hasalistingofindividualtaxsourcesanditem2(sub-items2.1-2.3)providesinformationonindividualnon-taxrevenuesources.Revenuedataisgivenforthebudgetyearsof2012-2018,i.e.7yearspriortotheproposedbudgetyear.

ForFY2018wefindthefollowingnumbers:Othertaxrevenue1.8.1.9–56,911Othernon-taxrevenue2.1.8–55,980Totalother–112,891Thisis1.56%oftotalrevenue



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


Answer:b.No,revenueestimatesforBY-1havenotbeenupdatedfromtheoriginalenactedlevels.


Comment:Anychangestothebudgetestimates(bothrevenueandexpenditure)requirelegislature’sdecisiontoamendthebudget.In2018,noamendmentsweremadetotheenactedbudget.2018columnheader(Бат)refersto“budgetedvalue”.



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


Answer:a.Yes,revenueestimatesforBY-2andprioryearsarepresentedbycategory.





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


Answer:a.Yes,individualsourcesofrevenueaccountingforallrevenuearepresentedforBY-2andprioryears.





30.IntheExecutive’sBudgetProposaloranysupportingbudgetdocumentation,whatisthemostrecentyearpresentedforwhichallrevenuesreflectactualoutcomes?




Comment:Appendix5oftheEstimatestotheBudgetProposal2019(pp.7-8)giveinformationontheactualrevenues.Themostrecentyearis2017,denoted2017Гүйцincolumn7.



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.



Comment:Inthemaindocumentwefindthefollowing:1.Chapter9onGovernmentDebtoftheIntroductiontotheBudgetLaw2019(PDFpp125-129)givesadescriptionofdebtissuesaswellasrelatedtablesandfigures.Figure25onPDFpage126hasinformationontheshareoftotalgovernmentdebtasapercentageofGDPfortheyears2015-2018(4yearspriortothebudgetyear),butNOTtheactualamountofoutstandingdebt.2.Figure26andtextonPDFp.126containsinformationontheinterestpaymentsbothondomesticandforeigndebtfor2015-2018,i.e.4yearspriortothebudgetyear.3.Table24(PDFp.125)providesinformationonthetotaldebtoutstandingandcompositionoftotalgovernmentdebtasoftheendof2017(BY-2)aswellasfirstandsecondquarterof2018(i.e.,noend-of-yearinformationforBY-1).Thetablegivesinformationonthetotalamountofdomesticandforeigndebtandgovernmentguarantees.

IntheEstimatestotheBudgetProposal2019wefindthefollowing:1.Appendix3(PDFp.5)describesthesourcesoffundingofbudgetdeficit.Theinformationincludesnumbersongovernmentshortandlong-termbills,domesticandforeignborrowing(includingthenetnewborrowing)andothersfor2011-2018,i.e.8yearspriortothebudgetyear.

Thereisnoinformationontheinterestrateandmaturityprofileofthedebtforanyyearpriortothebudgetyearof2019.Thus,fortheBY-1,3outof6itemsofcoreinformationispresentedinthebudgetproposal.



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.



Comment:Appendix3oftheEstimatestotheBudgetProposal2019(p.5)describesthesourcesoffundingofbudgetdeficit.Theinformationincludesnumbersongovernmentshortandlong-termbills,domesticandforeignborrowing(includingthenetnewborrowing)andothersfor2011-2018.The

mostrecentactualdataisfor2017(BY-2).Seecolumn8ofthetable(2017Гүйц).Otherdebtfigures,suchasactualinterestpaidandactualtotaldebtoutstanding,canbefoundfortheyearof2017intheChapter9onGovernmentDebtoftheIntroductiontotheBudgetLaw2019(p.57,orp.125inthePDF).



33."DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonextra-budgetaryfundsforatleastthebudgetyear?

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

GUIDELINES:

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

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

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

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

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

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

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

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


Comment:Thebudgetproposalhastwoparts:thestatebudget(comprisedofthecentralgovernmentandlocalgovernmentbudget)andbudgetfortheSocialSecurityFundandHealthInsuranceFund,whicharesetupseparatelyfromthestatebudget.Allinformationintermsofrevenue,financing,andexpenditureofthefundispresentedinthebudgetproposalandapprovedbytheparliament.Pages149-156oftheBudgetproposal2019(maindocument)provideanarrativeonthepoliciesandrationaleaswellasestimatesontherevenueandexpenditureoftheSocialSecurityFund.Pages161-167providesimilarinformationontheHealthInsuranceFund.

Attheendof2018,therewere29governmentspecialfunds(includingtheabovetwofunds),pursuanttoclause5.4oftheLawonGovernmentSpecialFunds(approvedJune29,2006,https://www.legalinfo.mn/law/details/278).

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

Chapter5,Section5.13ofIntroductiontotheBudgetProposal2019(pp.37-38)givesinformationonpolicyrationaleforselectedextra-budgetaryfunds.Thereisalsoinformationontheexpendituresof22specialfundsinTable14onpage37.Section5.14ofthesamedocumentprovidesinformation,includingpolicyrationale,revenueandexpenditureonSocialSecurityFund.Thelatterisfurtherdividedinto4fundsplusHealthInsuranceFund(totalof5).

Appendix6totheEstimatestotheBudgetProposal2019(pp.6-12)containsrevenuestoberaisedbyrevenue-generatingagencies,includingspecialfunds.Appendix11totheEstimates(pp.23-38)hasinformationontheaggregateexpendituresofallagencies,includingspecialfunds(theseareorganizedbyministerialportfolios).Thereisnodirectinformationonfinancingofspecialfunds.Mostofthefundsarefinancedfromthestatebudget(asspecifiedinLawonGovernmentSpecialFunds).Itcouldbeassumedthatthedifferencebetweenrevenueandexpenditureisfinancedfromthestatebudget.Fewfundsaretobefinancedthroughdonationsandgifts,pursuanttothelaw.However,noinformationisgivenonthesesourcesoffinancing.

PeerReviewerOpinion:AgreeComments:Itshouldalsobenotedthatthegovernmentsetuptwootherfunds,mostlybasedonminingrevenues:FiscalStabilizationFundandFutureHeritageFund.InformationonthesefundsisavailabletoalimitedextentinEBP(forexample,4.3FutureHeritageFundRevenueonpage20,Table3ongeneralbudgetrevenueincludesrevenueforStabilizationFund).


ResearcherResponseAgreetoaddtheclarificationbythePRtoCommentsbox:“Itshouldalsobenotedthatthegovernmentsetuptwootherfunds,mostlybasedonminingrevenues:FiscalStabilizationFundandFutureHeritageFund.InformationonthesefundsisavailabletoalimitedextentinEBP(forexample,4.3FutureHeritageFundRevenueonpage20,Table3ongeneralbudgetrevenueincludesrevenueforStabilizationFund).“

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.


Comment:Extra-budgetaryactivities:FutureHeritageFund,FiscalStabilityFund,SocialSecurityFund,HealthInsuranceFund,concessions(aspartofPPP),mostofthegovernmentspecialfunds.Mostoftheseareincludedintheexecutive’sbudget,withtheexceptionofafewgovernmentspecialfunds(asmentionedinmyanswertoQ33).

Quasi-fiscalactivities:someactivitiesoftheDevelopmentBankofMongoliaandtheStateBank(whenloansaregivenatalowerthanmarketrates),low-ratehousingmortgageprograms(subsidizedbythegovernment),somegovernmentspecialfundswheretheyprovidebelow-market-rateloans(e.g.,theSMEDevelopmentFundandCropFarmingSupportFund),etc.Since2017,Mongolia’sEBPfiguresincludetheDevelopmentBankofMongolia.

ThecommercialactivitiesoftheDBMarenotconsideredquasi-fiscal(asof2017,withthechangeoflaw).Pricestabilizationprogramswere


terminated.ThemortgageiscurrentlyissuedbytheBankofMongoliaandtheyareincludedinthebudget.ThegovernmentwantstoshiftthemortgageprogramfromtheBankofMongoliatothegovernment,buttheprocesswillbegradual.

Appendix5totheEstimatestotheBudgetProposal2019(pp.7-8)providesestimatesfortheconsolidatedbudgetrevenue,includingsocialsecuritypayments(extra-budgetaryrevenue).Appendix13(pp.41-46)providesconsolidatedexpenditure,bothbudgetaryandsomeextra-budgetary.Forinstance,thetableincludessubsidiestostateandprivateenterprises(ТАТААСonp.41).Intermsofsourcesoffinancing,thetablespecifiesfinancingfromgovernmentspecialfunds(Засгийнгазрынтусгайсангаассанхүүжих),financingfromtheSocialSecurityFund(includingHealthInsuranceFund)(Нийгмийндаатгалынсангийнтөсвөөссанхүүжих),andfinancingfromtheDevelopmentBank(Хөгжлийнбанкныэхүүсвэрээрсанхүүжих).

PeerReviewerOpinion:AgreeComments:TheEBPcoversmostoftheextrabudgetaryfunds.Thesefundsinclude29specialgovernmentfunds;thesefundsaremostlycoveredinthebudget.theexceptionsareGovernmentloanguaranteefund,Industrydevelopmentfund,andFundagainstairpollution,whichwhilelegislatedbytheGovernmentSpecialFundsLaw,theEBPdoesnotcontainanyinformationon.Itshouldbenotedthat26outof29fundsareconsideredapartofthe'statebudget',whiletheother3areconsideredthepartofthe'generalgovernmentbudget',butonlyrevenuesandexpendituresarelegislatedaspartofthebudget,andnotthebalanceofthesefunds.Inaddition,theSOEsandDevelopmentbankactivities,withtheexceptionoftransfersfromthebudget,arenotdescribedintheEBP.soIwouldagreewiththeresearcher.


ResearcherResponseWouldliketoaddtheclarificationbythePRtoCommentsbox:“TheEBPcoversmostoftheextrabudgetaryfunds.Thesefundsinclude29specialgovernmentfunds;thesefundsaremostlycoveredinthebudget.theexceptionsareGovernmentloanguaranteefund,Industrydevelopmentfund,andFundagainstairpollution,whichwhilelegislatedbytheGovernmentSpecialFundsLaw,theEBPdoesnotcontainanyinformationon.Itshouldbenotedthat26outof29fundsareconsideredapartofthe'statebudget',whiletheother3areconsideredthepartofthe'generalgovernmentbudget',butonlyrevenuesandexpendituresarelegislatedaspartofthebudget,andnotthebalanceofthesefunds.Inaddition,theSOEsandDevelopmentbankactivities,withtheexceptionoftransfersfromthebudget,arenotdescribedintheEBP.”

35.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofintergovernmentaltransfersforatleastthebudgetyear?

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

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

Answer:a.Yes,estimatesofallintergovernmentaltransfersarepresented,alongwithanarrativediscussion.


Comment:Chapter7oftheIntroductiontotheBudgetProposal2019(pp.49-50)providesthenarrativediscussiononthelocalgovernmentbudget,coveringintergovernmentaltransfers.Appendix10(p.22)oftheEstimatestotheBudgetProposal2019provideinformationonintergovernmentaltransfers.

Thenarrativeisshortbutcoversallaggregatenumbers,e.g.totalinvestment,totalcurrenttransfers,andtransferstothelocaldevelopmentfund.Somenumbersbyaimags(provinces)aregivenintheformofmaps(figures23and24onp.118).


GovernmentReviewer

Opinion:Agree

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

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

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

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

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

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

Answer:d.No,alternativedisplaysofexpendituresarenotpresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.


Comment:Expenditures(bothcapitalandcurrent)aredisplayedbyaimags(provinces)andinsomecasesbysmalleradministrativeunits(soumsanddistricts).Forinstance,Appendix10totheEstimatesonthebudgetproposal(p.22)providesinformationontwotypesofcentralgovernmentallocationstolocalgovernments:(i)transferstofinancegeneralgovernmentservicesintheregionssuchaseducationetc.,and(ii)inter-governmentaltransferstobespentatthediscretionoflocalgovernments(coveredinQ35above).Theexamplesofthefirsttypeofexpendituresarespecialpurposetransfers(column9)whichareearmarkedexpenditurefor5items,namelygeneraleducation,pre-school,primaryhealthcare,landrelationsandcadaster,andchilddevelopmentandprotectionservices.TransfersfromtheHealthInsuranceFund(column10)tobespentonprovidingotherhealthservicesatthelocallevel(non-primary).

Additionally,Appendix2totheBudgetLaw2019(p.36-59ofthemaindocument)providesalistofallinvestmentprojectstobefinancedfromthecentralbudget,includingfacilitiesintheruralandurbandistricts.Thesearecentralgovernmentcapitalexpenditurestofinanceinvestmentprojectsatthelocallevel.

Appendix10totheEstimatesonthebudgetproposal(p.22)providesinformationonallocationstolocaldevelopmentfundsofallaimags(provinces)ofMongolia.Theseallocationsareformula-basedandareinadditiontocentralgovernmenttransferstofinancebasicpublicservicessuchaseducationandhealth.Resourcesallocatedtothelocaldevelopmentfundsarespentonprojectsbasedondirectvotingoflocalcitizens.

PeerReviewer

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

Opinion:DisagreeSuggestedAnswer:d.No,alternativedisplaysofexpendituresarenotpresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.Comments:Localdevelopmentfunddistributionstoaimags(provinces)areformulabaseddistributionsofcertainrevenuestolocalgovernmentbudgets.Toemphasize,LDFsarepartofthelocalbudgets.Therefore,iwouldnotconsiderthisasthealternativedisplayofexpenditures,itisjustthelocalgovernmentbudgetestimates.Thereis'specialtransfers'whichwouldbesomeministriesassigningcertaintasksthattheministryhastoperformtolocalgovernmentswiththerelevantbudgets,buttheEBPdoesnotspecifyanydetailsonwhatministriesaretransferringtheirresponsibilitiestolocalgovernments.Mostimportantly,wedonotknowhowcentralgovernmentagenciesandministries'spendingaffectscertainregionsorprovinces.Therefore,iwouldchoosetodisagreewiththeresearcheronthisquestion.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,atleastthreealternativedisplaysofexpendituresarepresentedtoillustratethefinancialimpactofpoliciesondifferentgroupsofcitizens.Comments:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdfBudgetproposal2019(Estimates)Inthelastsection(page47-51),Statebudgetappendix14,illustratesgovernmentspendingbyfunctionalclassification.Fromthere,wecanseehowthecorrespondingexpensesareapprovedforacurtainpurposes.(socialwelfare,unemploymentetc...)Inaddition,MoFtransfersspecialpurposedfundstoall22Aimag(Province).Toprightsectionofpage22.

ResearcherResponseTheEBPpresentsexpendituresbyregiononly.Expenditures(bothcapitalandcurrent)aredisplayedbyaimags(provinces)andinsomecasesbysmalleradministrativeunits(soumsanddistricts).Forinstance,Appendix10totheEstimatesonthebudgetproposal(pdfp.22)providesinformationontwotypesofcentralgovernmentallocationstolocalgovernments:(i)transferstofinancegeneralgovernmentservicesintheregionssuchaseducationetc.,and(ii)inter-governmentaltransferstobespentatthediscretionoflocalgovernments(coveredinQ35above).Additionally,Appendix2totheBudgetLaw2019(p.36-59ofthemaindocument)providesalistofallinvestmentprojectstobefinancedfromthecentralbudget,includingfacilitiesintheruralandurbandistricts.Thesearecentralgovernmentcapitalexpenditurestofinanceinvestmentprojectsatthelocallevel.Therefore,wouldliketokeeptheoriginalscore.

IBPCommentDuringanIBPcross-countryconsistencycheck,thisresponseisrevisedfromCtoD.Astheresearchernotes,transferstosubnationalgovernmentareassessedinQ35,anddonotcountasanalternativepresentationofexpendituresondifferentgroupsofcitizens.Onlyananalysisofthedistributionofcentral-levelexpenditures,orgeneralgovernmentexpenditures,acrossregionswouldcountforthisquestion.Furthermore,alistingofinfrastructureprojects,whileuseful,doesnotshowtheimpactofthoseprojectsondifferentgroupsofcitizensbyregioneither.ThescoreofDisconfirmed.

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



Comment:Otherdisplaysofexpenditures:geographicdistributionofresourcestothelocaldevelopmentfund

PeerReviewerOpinion:DisagreeSuggestedAnswer:NoneoftheaboveComments:Localdevelopmentfunddistributionstoaimags(provinces)areformulabaseddistributionsofcertainrevenuestolocalgovernmentbudgets.Toemphasize,LDFsarepartofthelocalbudgets.Therefore,iwouldnotconsiderthisasthealternativedisplayofexpenditures,itisjustthelocalgovernmentbudgetestimates.Thereis'specialtransfers'whichwouldbesomeministriesassigningcertaintasksthattheministryhastoperformtolocalgovernmentswiththerelevantbudgets,buttheEBPdoesnotspecifyanydetailsonwhatministriesaretransferringtheirresponsibilitiestolocalgovernments.Mostimportantly,wedonotknowhowcentralgovernmentagenciesandministries'spendingaffectscertainregionsorprovinces.Therefore,iwouldchoosetodisagreewiththeresearcheronthisquestion.

GovernmentReviewerOpinion:DisagreeSuggestedAnswer:DistributionofhealthexpendituresbygeographicregionDistributionofeducationexpendituresbygeographicregionComments:Twoofthefivespecialpurposedfunds.

ResearcherResponse-Transferstofinancegeneralgovernmentservicesbygeographicregion-Distributionofhealthexpendituresbygeographicregion

IBPCommentSeetheresponsetoQ36.Thepeerreviewer'ssuggestionof'noneoftheabove'isconfirmed.

37.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesoftransferstopubliccorporationsforatleastthebudgetyear?

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

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

Answer:d.No,estimatesoftransferstopubliccorporationsarenotpresented.


Comment:Appendix13totheEstimatestotheBudgetProposal2019(p.41-46)providesgrossamountofsubsidiestostate-ownedentities(Төрийнөмчитбайгууллагадолгохтатаас)andprivateorganizations'(Хувийнхэвшлийнбайгууллагадолгохтатаас)(denotedТАТААСonpage41).Mongolianlawhastwodistinctcategories:stateorganizations[read"entities"]andstateownedenterprises(SOEs).A“state-ownedlegalentity”canbelongtooneofthefollowingthreecategories:1.stateentitiesandoffices;2.stateownedenterprises;3.stateorlocallyownedhospitals.AnditseemsthatyoufocusedonStateEntitiesandOffices,butnotonStateOwnedEnterprises(whichiswhatthequestionisasking).Assuch,noinformationontransferstoSOEsisfound.Nonarrativeisgiven.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,estimatesofalltransferstopubliccorporationsarepresented,butanarrativediscussionisnotincluded.Comments:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdfBudgetproposal2019(Estimates)page47Татаасынзориулалт(functionalclassification),whereallthetransfersfromstatebudgettothepublicsectorislisted.

ResearcherResponseAgreewithGRtochangeanswerto“b”andaddcomments:“http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdfBudgetproposal2019(Estimates)page.47Татаасынзориулалт(functionalclassification),whereallthetransfersfromstatebudgettothepublicsectorislisted.“

38.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationonquasi-fiscalactivitiesforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforthequasi-fiscalactivityandtheintendedbeneficiaries.)

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

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

Theterm“quasi-fiscalactivities”referstoabroadrangeofactivitiesthatarefiscalincharacterandcouldbecarriedoutthroughtheregularbudgetprocess

butarenot.Forexample,aquasi-fiscalactivitycouldtakeplaceif,insteadofprovidingadirectsubsidythroughthebudgetforaparticularactivity,apublicfinancialinstitutionprovidesanindirectsubsidybyofferingloansatbelow-marketratesforthatactivity.Similarly,itisaquasi-fiscalactivitywhenanenterpriseprovidesgoodsorservicesatpricesbelowcommercialratestocertainindividualsorgroupstosupportthegovernment’spolicygoals.

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

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

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

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

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

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfBudgetproposal2019(themaindocument)https://www.mongolbank.mn/documents/ENG_QFPA%20Review%20BOM%20Final%20report_v2.0.pdf–KPMGAudit’sreviewofquasi-fiscalactivitiesbytheBankofMongolia

https://www.imf.org/~/media/Files/Publications/CR/2017/cr17140.ashx-2017ArticleIVConsultationandRequestforanExtendedArrangementundertheExtendedFundFacility,StaffReportApril2017,IMFcountryreport17/140

http://www.eitimongolia.mn/sites/default/files/uploads/final-reports/Mongolia_EITI_Report_2016_English.pdf-ExtractiveIndustriesTransparencyInitiative,Mongolia11thEITIReconciliationReport,November2017

https://eiti.org/sites/default/files/documents/mongolia_systematic_disclosure_feasibility_study.pdf-ExtractiveIndustriesTransparencyInitiativeSystematicDisclosureofEITIDatainMongoliaReport,March2018

-http://tog.mn/public/show/id/55(permanenttariffpreferenceofUlaanbaatarElectricityDistributionNetwork,SOE),-http://tog.mn/public/show/id/57(tariffpreferenceforsocialwelfarebyUlaanbaatarElectricityDistributionNetwork,SOE),-http://tog.mn/index.php/public/newsshow/id/514(tariffpreferenceforelectricityusedatnightbyUlaanbaatarElectricityDistributionNetwork,SOE).

Comment:Intherecentpastquasi-fiscalactivitieswereconductedbytwoinstitutions:theDevelopmentBankofMongolia(DBM)andtheBankofMongolia(BoM).Theformerengagedinprovidingloansatthebelow-marketinterestratetoprivatecompanies.Thelatterengagedinseriesofquasi-fiscalactivitiesincludingthepricestabilizationprograms,retailmortgageandfewsmallerad-hocprogramsinitiatedbythegovernment,suchashostingtheASEMsummitin2016.Therehavebeensomerecentchangesinthelegalenvironmentandgovernmentpolicies.InFebruary2017thelegislatureadoptedtherevisedLawonDevelopmentBankofMongoliawhichrestrictsitsactivitiestopurelycommercialones.Asof2019,theDBMdoesnotengageinquasi-fiscalactivities.Inthe2019budgetproposal,someactivitiesarestillfinancedthroughtheDevelopmentBankandthebudgetproposalidentifiesthesesources.Theseshouldbetreatedasfiscalratherthanquasi-fiscalactivities.Similarly,low-rateloanstoSMEsthroughthegovernment’sSMEDevelopmentFundandsubsidiestotheSOEsforprovidingbelow-market-pricedgoodsandservicesshouldbetreatedasdirectfiscalactivities,astheyareexplicitlyreflectedinthebudget.

Startingfrom2017,theBoMterminatedmostofitsquasi-fiscalactivities,includingthepricestabilizationprograms.Thebankdoesnotgivelow-ratefinancingforSMEloans.Currentlyitremainsengagedinretailmortgage(nonetfinancing,onlyfundingfromtheprincipalandinterestpaymentsontheexistingmortgageassetsin2017,secondlinkabove).

Somesources(lasttwolinksabove)identifythatsomeSOEsmayengageinquasi-fiscalactivities(e.g.,acoalminesellingcoalatthebelow-marketpricetostatepowerplant,aportionofwhichisnotcompensatedbythegovernmentsubsidy).Informationonprovisionofelectricityatbelow-marketpricetoconsumersarefoundathttp://tog.mn/public/show/id/55(permanenttariffpreferenceofUlaanbaatarElectricityDistributionNetwork,SOE),http://tog.mn/public/show/id/57(tariffpreferenceforsocialwelfarebyUlaanbaatarElectricityDistributionNetwork,SOE),http://tog.mn/index.php/public/newsshow/id/514(tariffpreferenceforelectricityusedatnightbyUlaanbaatarElectricityDistributionNetwork,SOE).

However,theproblemwiththistypeofactivitiesisthatthecurrentfinancialstatementsofSOEsdonotdistinguishbetweenthesubsidizedandnon-subsidizedportionofthesale.Therefore,moreprecisefinancialdisclosurerulesarenecessarytoidentifytheexistenceandextentofquasi-fiscalactivities.

Chapter5,Section5.15oftheIntroductiontotheBudgetProposal2019(pp.112,thefirstlinkabove)givesinformationonpolicyrationaleand



expenditureestimatesforlow-ratemortgages.Thediscussionofmortgagesprovidesabriefexplanationofmortgagepolicies,whichincludesgradualwithdrawaloftheBankofMongoliafromthisactivityandtransfertothegovernment,inwhichcaseitwillbecomepartofthedirectfiscalactivities.ItwasemphasizedthatthemortgagefinancingshallremainintheBoMbalancesheetfortheyearof2019.Thedocumentalsomentionschangesinthepriorityprovisionoflow-ratemortgagestothehouseholdswhocontributetoreducingthepollution.Thedocumentspecifiestheamountoffinancing.



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



GovernmentReviewerOpinion:AgreeComments:SuchinformationisincludedintheGovernmentfinancialstatistics.Accountsheet.

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



GovernmentReviewerOpinion:AgreeComments:SuchinformationisincludedintheGovernmentfinancialstatistics.Accountsheet.

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:c.Yes,estimatesofsomebutnotallexpenditurearrearsarepresented.

Source:EmailresponsefromthestaffoftheDepartmentofFiscalPolicyandPlanningsentonApril9,2019.Telephonefollow-upinterview(clarification)withthesamestaffonApril15,2019.AdditionalemailresponsefromthesamestaffsentonMay31,2019.

Comment:Thereisnoinformationinthebudgetproposaldocumentsonarrears.TheMoFstaffmembersinformedinanemailandexplainedinafollow-upinterviewthatallcurrentandcapitalexpenditureoutlaysaremadewithinafiscalyearasbudgeted.Somecurrentandcapitalexpendituresmaynotbepaidwithinthefiscalyearasbudgeted.Thereasonsareattributabletothefactthattheseparticularactivitiesorinvestmentprojectswerenotexecutedinthefiscalyear.Expensesforthoseprojectsthatwereexecutedandnotpaidinthebudgetarerolledovertothenextyear.However,

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

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

thesedonotshowasseparateitemsonthebudgetproposal.

PeerReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,estimatesofsomebutnotallexpenditurearrearsarepresented.Comments:TheEBPcontainsinformationonconcessionagreementsandrelatedpaymentsestimatesinthebudgetyeartoconcessionholdersfortheworkthatwasperformedinthepast(section9.1Governmentdebtmanagement).


ResearcherResponseAgreewithPRtochangescoreto“c”.TheEBPcontainsinformationonconcessionagreementsandrelatedpaymentsestimatesinthebudgetyeartoconcessionholdersfortheworkthatwasperformedinthepast(section9.1Governmentdebtmanagement,Table24,Line1.2,p57).

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:b.Yes,thecoreinformationispresentedforallcontingentliabilities.


EmailresponsefromthestaffoftheDepartmentofFiscalPolicyandPlanningsentonApril9,2019.

Comment:



Chapter9,Section9.2oftheIntroductiontotheBudgetProposal2019(pp.60-61,PDFp.128-129)containsinformationonthecontingentliabilitiesofthegovernment.Thefollowinginformationisgiven:astatementofpurposeforeachofthe6casesofguarantees(contingentliability);andtheamountofoutstandingguaranteesattheendofthebudgetyearbyeachcase.Itwasstatedinthebudgetdocument(p.59ofthesamedocument.PDFp.127)thatthegovernmentwillnotissueanynewguaranteesinthebudgetyear,meaningthenewguaranteecommitmentiszero.

StaffmembersoftheDepartmentofFiscalPolicyandPlanningoftheMinistryofFinanceconfirmedthatthelistofcontingentliabilitiesisexhaustive.Therearenoinsurancecommitmentsissuedbytheexecutive.



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


PeerReviewer



Opinion:AgreeComments:Inotethatthereisabriefmentionofgovernmentexternaldebtpaymentsduein2020-22onpage59oftheEBP,butthisisinsufficienttochangetheanswer.


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

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

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

Answer:c.Yes,estimatesofsomebutnotallsourcesofdonorassistancearepresented.

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfBudgetproposal2019(themaindocument)EmailresponsefromtheMoFFiscalPolicyandPlanningDepartmentstaffmembersentonMay31,2019

Comment:Chapter8oftheIntroductiontotheBudgetProposal2019(PDFpp.119-124)containsinformationondonorassistance.Table23(PDFp.119)providesestimatefor2019bymultilateralandbilateraldevelopmentpartners.Thechapterprovidesanarrativediscussionoftheproposedsourcesandusesofdonorassistancein2019.However,theestimatesincludeonlymonetaryassistance.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallsourcesofdonorassistancearepresented,alongwithanarrativediscussion.Comments:Foreignloanandgrantfor2019.Allthedonorassistanceestimatesareconvertedintomonetaryunitandsomeofwhichareexemptfromtax,alongwithanarrativediscussion.Thesourceiscitedinaresearcher'scomment

ResearcherResponseBasedonclarificationfromtheGR,agreetochangethescoreto“a”.Wouldliketorevisethecommentsboxasbelow:“Chapter8oftheIntroductiontotheBudgetProposal2019(PDFpp.119-124)containsinformationondonorassistance.Table23(PDFp.119)providesestimatefor2019bymultilateralandbilateraldevelopmentpartners.Thechapterprovidesanarrativediscussionoftheproposedsourcesandusesofdonorassistancein2019.Allthedonorassistanceestimatesareconvertedintomonetaryunitandsomeofwhichareexemptfromtax,alongwithanarrativediscussion.

45.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentinformationontaxexpendituresforatleastthebudgetyear?

(Thecoreinformationmustincludeastatementofpurposeorpolicyrationaleforeachtaxexpenditure,theintendedbeneficiaries,andanestimateoftherevenueforegone.)

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

astatementofpurposeorpolicyrationale;

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:b.Yes,thecoreinformationispresentedforalltaxexpenditures.


Comment:Chapter4,section4.8oftheIntroductiontotheBudgetProposal2019(p.95)containsinformationontaxexpenditures.Thesectiondescribesthetypesoftaxexpenditure,referencetotheexistinglawsthatprovidefortaxexpenditures(whichcouldserveastherationaleforthepolicy,firstcolumnofTable6onp.95),thebeneficiaries(thetextdirectlybelowTable6onp.95),itsestimatefor2019and2020aswellasactual(orexpected)numbersfortheyearsof2015-2018(Table6onp.95).



46.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentestimatesofearmarkedrevenuesforatleastthebudgetyear?

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

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

Answer:a.Yes,estimatesofallearmarkedrevenuesarepresented,alongwithanarrativediscussion.

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfBudgetproposal2019(themaindocument)EmailresponsefromthestaffoftheDepartmentofFiscalPolicyandPlanningsentonApril9,2019.

Comment:Therearesomeearmarkedrevenuesinthebudgetproposal.Forinstance,Chapter2,section2.2(pp.13-14,PDF80-81)oftheIntroductiontotheBudgetProposal2019discussessuchearmarkedrevenuesasroadtollscollectedintheRoadFundtobeusedformaintenanceofroads.Thissectionofthedocumentmentionsfourtypesofrevenuetobeearmarkedforspecificpurposes.Thediscussiondoesnotincluderevenueestimates.



Discussionofvarioussectoralexpendituresprovidessomeinformationontheestimatesofearmarkedrevenue.Togiveanexample,Section5.3ofthesamedocument(p.29,PDF97)mentionsanestimatedamountof41.0billionMongolianTogrogsofrevenuetobecollectedthroughthefeesonforeignlaborforce.Thesefeesaretobeusedforprovidingallowancestostudentsinvocationaltrainingcenters.Thus,bothnarrativeandestimatesareprovidedforsomeoftheearmarkedrevenue.Butthisdiscussiondoesnotseemtobecomprehensive.

Estimatesonearmarkedrevenuesforsocialsecuritypayments(whichshouldbedirectedtotheSocialInsuranceFund)andtaxrevenuesandfeesfromminingwhichshouldbedirectedtotheBudgetStabilityFundandFutureHeritageFundarepresentedalongwithanarrativediscussionasbelow.

-SourcesofrevenueofBudgetStabilityFund(Төсвийнтогтворжуулалтынсан)arediscussedinSections4.1and4.2(p.20,PDF88).Estimatesofrevenuefor2019arepresentedinTable3.-SourcesofrevenueofFutureHeritageFund(Ирээдүйнөвсан)arediscussedinSections4.1and4.3(p.20,PDF88).Estimatesofrevenuefor2019arepresentedinTable3.

-BudgetofSocialInsuranceFundisdiscussedinSection5.3(p29,PDF97).Estimatesofrevenuefor2019arepresentedinTable3onp.20-PDF88.

MinistryofFinancestaffconfirmedinanemailthatestimatesandthenarrativeonearmarkedrevenuesisnotexhaustive.Itcontainsonlythoseoflargeamount.EarmarkedrevenuesaremanagednotonlyinaccordancewithBudgetLaw.SomesectoralandotherlawshaveclausesrelatedtheuseofearmarkedrevenuesandthereforetheMoFbelievestheestimatesandnarrativegiventothepublicmaybetoodetailed(long)andconfusing.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,estimatesofallearmarkedrevenuesarepresented,alongwithanarrativediscussion.Comments:AllthenecessaryearmarkedrevenuesarepresentedinEBP2019,alongwiththenarrativediscussionintheintroductionpart.Example:Socialsecurityfundhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfpage152-156Budgetstabilityfundhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfpage88(briefdiscussion)Futureheritagefundhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfpage88(briefdiscussion)

ResearcherResponseWeagreetokeepthescoreatA.

IBPCommentDuringanIBPreview,thescoreisrevisedtoAbasedonthegovernmentreviewer'sfeedbackandthediscussionoftheearmarkedtaxesthatareusedtofundtheBudgetStabilityFund,HeritageFund,LocalBudgetRevenue(ResourceRoyaltyPayment).ThisisconsistentwithpreviousconfirmationthatthesearetheearmarkedrevenuesfortheMongoliancentralgovernmentbudget.

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

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

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

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

Answer:c.Yes,informationthatshowshowtheproposedbudgetislinkedtosomebutnotallofthegovernment’spolicygoalsforthebudgetyearispresented.

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


Comment:Chapters2,4,5,and6oftheIntroductiontotheBudgetLaw2019havesomediscussionofpoliciesandrelatedestimatesforthebudgetyear.Chapter2(pp.11-17,PDF78-85)hasgeneralfiscalpolicyguidelines,formulatedasgeneralstatementswithoutbudgetestimates.Chapter4(pp.20-27,PDF88-95)discussesrevenuerelatedpoliciesandtheirimplicationsonbudgetrevenue.Chapter5oncurrentexpenditures(pp.28-44,PDF96-112)containsbothexpenditureestimates(someareintheformofgraphsandtables)alongwiththenarrativedescriptionofpolicies.Chapter6ontheCapitalExpenditures(pp.45-48,PDF113-116)hasthesametypeofinformationoninvestmentprojects(e.g.,buildingnewschoolsetc.).Thediscussiondoesnothaveastrongdirectlinkbetweenthepolicygoalsandthebudget.Also,thediscussiondoesnotcoverallpolicygoals.



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

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

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

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

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


Comment:Noinformationisfoundinthebudgetproposaldocuments.Theonlyoccasionwhenthemulti-yearrevenueandexpenditurefiguresarepresentedisinthebudgetproposalfor2019includesadraftamendmenttotheLawofFiscalFrameworkfor2019andBudgetEstimatesfor2020-2021.Thedocumentisonpage11ofthesource.Thebudgetestimatesfor2019-2021containonlytotalnominalrevenueandtotalnominalexpenditureandtheirshareasapercentageoftheestimatedGDP.Therearenostatedpolicygoalsforamulti-yearframeandnobudgetestimateslinkedtothepolicygoals.


GovernmentReviewerOpinion:AgreeComments:EB,aswellasEBPisdraftedandapprovedfor1FY.However,PBSdoesincludemulti-yearframeofpolicygoals.http://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf(page21)

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

49.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentnonfinancialdataoninputstobeacquiredforatleastthebudgetyear?

GUIDELINES:Question49asksabouttheavailabilityofnonfinancialdataoninputsforthebudgetyear.(NonfinancialdataonoutputsandoutcomesareaddressedinQuestion50.)

Thebudgetshoulddisclosenotonlytheamountofmoneythatisbeingallocatedonaprogrambutalsoanyinformationneededtoanalyzethatexpenditure.Nonfinancialdataandperformancetargetsassociatedwithbudgetproposalsareusedtoassessthesuccessofagivenpolicy.Forexample,evenwhenallocatedfundsarespentaccordingtoplan,thereremainsthequestionofwhetherthepolicydeliveredtheresultsthatitaimedtoachieve.

Nonfinancialdatacanincludeinformationon:

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

Inaddition,governmentsthatsetperformancetargetsmustusenonfinancialdataforoutputsandoutcomestodetermineifthesetargetshavebeenmet.

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

Answer:c.Yes,nonfinancialdataoninputsarepresentedforsomeprogramsand/orsomeadministrativeunits(orfunctions).

Source:http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf-Budgetproposal2019(Estimates)

Comment:Appendix13totheEstimates(p.42)containsthefollowingnon-financialdata:numberofbudgetandnon-budgetentities,numberofpublicemployees(bycategoriesandsectors),numberofstudentsbylevelofeducation(secondaryschools,pre-school,andvocational).



ResearcherResponseThestaffinginformationarenotprovidedbyministries.Theinformationispresentedbythefollowingcategories:-Administrationstaff-Specialstaff-Staffinpre-school,primaryandsecondaryeducation-Servicestaffinsciencesector-Servicestaffinculturesector-Servicestaffinvocationaltrainingsector-Servicestaffinhealthsector-Contractstaffand-Politicalstaff.

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/orsome

administrativeunitsorsomefunctions.Answer“d”appliesifnononfinancialdataonresultsispresented.

Answer:a.Yes,nonfinancialdataonresultsareprovidedforeachprogramwithinalladministrativeunits(orfunctions).


Comment:Appendix1ofthedraftBudgetLaw2019(pp.22-35)containsnon-financialinformationonthedesiredresultsforprograms,organizedbyministerialportfolios(i.e.byadministrativeclassification).

Afewexamplesofnon-financialdataonresults:

13NationalStatisticsOffice13.1.1Typesofofficialstatisticalinformationandreportstobeissued–target29013.1.5NumberofnationwidesurveystobeconductedinaccordancewiththeStatisticsLaw–target16

15.5StatePropertyPolicy(Commission)15.5.3Numberoftrainingsone-procurementforindividualsandlegalentities–target8015.5.5Numberofinspectionsonfinancial,economicandproductionactivitiesofstate-ownedentities–target35

20.2TaxRevenueCollection20.2.6Percentageofelectronictaxreports–target93%20.2.13Reductionintimespentoncustomsclearanceduetoeaseoftradeprocedures(percent)–target20%

PeerReviewerOpinion:AgreeComments:Iconsiderprogrambudgetingmissing,sothisismoreofapresentationofresultsbyadministrativeunits.


51.AreperformancetargetsassignedtononfinancialdataonresultsintheExecutive’sBudgetProposaloranysupportingbudgetdocumentation?

GUIDELINES:Question51asksaboutperformancetargetsassignedtononfinancialdataonresultsforthebudgetyear.Thequestionappliestothosenonfinancialresultsshowninthebudget,andthatwereidentifiedforpurposesofQuestion50.

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

Answer:a.Yes,performancetargetsareassignedtoallnonfinancialdataonresults.


Comment:Appendix1ofthedraftBudgetLaw2019(pp.22-35)containsnon-financialinformationonthedesiredresultsforprograms,organizedbyministerialportfolios(i.e.byadministrativeclassification).Foreachnon-financialresult,thereisatarget.However,someindicatorsarenotexpressedintermsofnumbers(counts,percentages,dates,etc.).Iobservethreereasons:(i)performancecannotbemeasuredintermsofnumbers,forexample,theymaybeYES/NOtypeoftargets;(ii)performancecanbemeasuredintermsofnumbers,butthetargetnumberscannotbedeterminedatthetimeofputtingthebudgetproposal(theissueswillbetackledastheycomealong);andlastly(iii)performancecanbemeasuredintermsofnumbersormorespecifically,buttheentitydidnotputenoughefforttoidentifythetarget(i.e.,thetargetistoovague).

Theexampleof(i)is:17.1.1Providelegalandprofessionalguidance,coordinationandsupporttoallgovernmentdecisions–target:fullcompliancewithlawsandregulationsTheexampleof(ii)is:

15.5.1Organizepublicprocurementofgoodsandservicesinaccordancewiththelaw–target:astheyarerequestedbypublicentitiesTheexampleof(iii)is:27.4.1Implementeffectivelylaws,policiesandregulationswithregardtolaborandsocialwelfare–target:asimplementedbyentitiesinthesector

Someentitiesfairbetterthanothersintermsofdeterminingtheperformancetargets.Forinstance,theGovernmentServiceCommission’s(12)performancetargetsarevague,whileNationalAuditOffice(9.1)targetsarequiteprecise.Overall,mostentitiestriedtodefinetheirtargetsmoreprecisely.



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

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

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

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

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

Answer:c.Yes,estimatesofsomebutnotallpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarepresented.


Comment:Chapter5,section5.3oftheIntroductiontotheBudgetProposal2019(p.29)containssbriefnarrativeandestimateofexpenditureonthesocialwelfarefund.Thereisnospecificallyformulatedgoaltoreducepovertyorsupportthemostimpoverished.Therearemanyotherprogramsandpolicieswhichdirectlyaffecttheimpoverishedpopulations,buttheimpactonthemisnotassessed.Forinstance,employmentsupportfundcandirectlyimpacttheimpoverishedpopulations,butitisnotanalysedseparately.Thesamecanbesaidaboutvocationaleducationsupportfund,livestockprotectionfund,healthsupportfundetc.whichcandirectlyimpactthistargetgroup.

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.No,estimatesofpoliciesthatareintendedtobenefitdirectlythecountry’smostimpoverishedpopulationsarenotpresented.Comments:Thesocialwelfarefund,whilebenefitsimpoverished,doesnotspecificallytargetthepoorest.Infact,thereisnomentionof'poor'intheEBPatall.Socialwelfarebenefitsinclude:caretaking(forelderlyifnobodycantakecareofthem);membersofhouseholdswhichabsolutelyrequiresocialwelfare(butthisprovisionofthelawisnotyetbeingimplemented),specialcasesandsubsistencesupportallowance(thisisforhomeless,

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

orphans,multichildrenmothersetc.),andchildmoney(toselect,thechildrenhavetogothroughmeanstestingofthehousehold).Again,whiletheseallowancestargetimpoverished,theyarenotexplicitlyforthe'poor',andthepoliciesarenottoreducepoverty.soiwouldchooseadifferentanswer.


ResearcherResponseDisagreewithPR.Wouldliketokeeptheresponse“c”,asChapter5,section5.3oftheIntroductiontotheBudgetProposal2019(p.29)containssbriefnarrativeandestimateofexpenditureonthesocialwelfarefund.

IBPCommentTheresearcher'sresponseisconfirmed.TheinformationaboutthesocialwelfarefundqualifiesforaCresponse.

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

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

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

Answer:a.Yes,adetailedtimetableisreleasedtothepublic.

Source:https://mof.gov.mn/files/uploads/article/2._%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B5%D1%80%D3%A9%D0%BD%D1%85%D0%B8%D0%B9%D0%BB%D3%A9%D0%BD_%D0%B7%D0%B0%D1%85%D0%B8%D1%80%D0%B0%D0%B3%D1%87_%D0%BD%D0%B0%D1%80%D1%82_.pdf–Lettertogeneralbudgetgovernors(lineministersandothers)

https://mof.gov.mn/files/uploads/article/1._%D0%90%D0%B9%D0%BC%D0%B0%D0%B3%2C_%D0%BD%D0%B8%D0%B9%D1%81%D0%BB%D1%8D%D0%BB%D0%B8%D0%B9%D0%BD_%D0%97%D0%B0%D1%81%D0%B0%D0%B3_%D0%B4%D0%B0%D1%80%D0%B3%D0%B0_%D0%BD%D0%B0%D1%80%D1%82_.pdf–Lettertolocalgovernors

https://mof.gov.mn/article/entry/2019–BudgetGuidelines

https://mof.gov.mn/article/entry/2019-budget-policy–AppendicestotheGuidelines(totalof6)

TheinformationispostedontheMinistryofFinancewebsiteonJuly5,2018.

Comment:Theexecutivereleasestheso-calledbudgetguidelineswhichcontainstheguidelinesforsubmittingbudgetproposals,includinggeneralfiscalpoliciesforthebudgetyear,deadlinesofsubmissionsofbudgetproposals,andvariousbudgetforms(givenintheappendices).



54.DoesthePre-BudgetStatementpresentinformationonthemacroeconomicforecastuponwhichthebudgetprojectionsarebased?

(ThecoreinformationmustincludeadiscussionoftheeconomicoutlookwithestimatesofnominalGDPlevel,inflationrate,realGDPgrowth,andinterestrates.)

GUIDELINES:

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

nominalGDPlevel;inflationrate;realGDPgrowth;andinterestrates.

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

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

Answer:b.Yes,thecoreinformationispresentedforthemacroeconomicforecast.

Source:http://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf–FiscalFrameworkStatementfor2019andBudgetProjectionsfor2020-2021releasedtothepubliconApril30,2018.

Comment:“Chapter1.MacroeconomicPerformancefor2017,Outlookfor2018andProjectionsfor2019-2021”oftheabovedocumentcontainsthefollowinginformation:Figure6onp.11hasinformationonnominalGDPlevelandrealgrowthrate(actualandprojection)for2014-2021Figure4onp.8anddiscussiononp.7andp.13oninflationrates(actualonp.7andprojectiononp.13)Table2onp.9detailedlabormarketdata(employmentandunemploymentratefor2017)anddiscussionofunemploymentprojectionfor2018-2021onp.13Table1onp.5hasinformationonthevolumeandpricesofmajorexportcommodities(copper,coal,gold,crudeoil,ironoreetc.)anddiscussionofinternationaltradeonp.5andp.10Figure2onp.6andFigure5onp.10providesbalanceofpaymentdataandrelateddiscussionTherearenotanyinformationoninterestrates.However,sincethereisinformationbeyondthecore,thisscoreisaB.

PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:TheresearcherisusingthedraftPBS.TheactualPBSisthelawpassedbytheparliament,andcontainsonlylimitsandestimatesofcertainmacroeconomicandfiscalindicators,soiwouldchoosetheanswer'C'.https://www.legalinfo.mn/law/details/13414?lawid=13414Ifthedraftisacceptable,iwouldagreewiththeresearcher.



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:a.Yes,informationbeyondthecoreelementsispresentedforthegovernment’sexpenditurepoliciesandpriorities.


Comment:“Chapter2.Medium-TermFiscalPolicyStrategies”oftheabovedocumentcontainsabriefdiscussionofexpenditurepoliciesfortheupcomingyears(pp.16-17).“Chapter3.FiscalOutlookandProjections”hasthefollowinginformation:Table5onp.17-18givesfiscaldatafor2015-2021(actualandprojections),includingtotalexpenditure,fiscalbalanceandtheirshareintheGDP.MoredetaileddiscussionofexpenditurepoliciesisgiveninSection3.2.2(pp.22-25).Thedocumentdiscussesseparatelycurrentandcapitalexpenditure.Table10(p.22)givesinformationbudgetnumbersfor2017bybroadeconomicclassification.Thecategoriesincludewagesandsalaries,goodsandservices,subsidiesandtransfers,interestpayment,investmentprojects,andnetborrowing.Noinformationofexpenditureisprovidedbyadministrativeorfunctionalclassification.



IBPCommentAspertheresearcher'sresponseinSection1,adraftPBScanalsobeacceptedasthePBSdocumentinOBSmethodology.

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:a.Yes,informationbeyondthecoreelementsispresentedforthegovernment’srevenuepoliciesandpriorities.


Comment:“Chapter2.Medium-TermFiscalPolicyStrategies”oftheabovedocumentcontainsabriefdiscussionofrevenuepoliciesfortheupcomingyears(pp.16-17).“Chapter3.FiscalOutlookandProjections”hasthefollowinginformation:Table5onp.17-18givesfiscaldatafor2015-2021(actualandprojections),includingtotalrevenue,fiscalbalanceandtheirshareintheGDP.MoredetailedinformationontherevenueisgiveninSection3.1(pp.19-21)ofthechapter.Additionalinformationisgivenontheglobalpricesonthecommoditiesandexportprojections(Figure8onp.19andTable7onp.21).Table6onp.20givesinformationontaxandnon-taxrevenue.




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.



Comment:“Chapter4.GovernmentDebt:OutlookandStrategies”(pp.28-33)givesinformationondebtpositionandoutlookofthecountry.Discussionofinterestpaymentin2018isprovidedonp.29.Table15(p.29)presentsdebtnumbersfor2018(expected)and2019-2021(projections).Totaldebtoutstandingbytheendof2019isprovidedinthesametable(column3).Debtestimatesseparateforeignanddomesticdebt(rowsIandII).ThedataonnetnewborrowingrequiredduringthebudgetyearisgiveninTable11(p.25)inthelastrow.




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

GUIDELINES:Question58asksaboutmulti-yearexpenditureestimatesinthePre-BudgetStatement.

Toanswer“a,”expenditureestimatesforatleasttwoyearsbeyondtheupcomingbudgetyearmustbepresented.Theestimatesmustbeforatleasttotalexpenditures,butcouldincludemoredetailthanjusttheaggregatetotal.

Answer:a.Yes,multi-yearexpenditureestimatesarepresented.


Comment:Table11onp.25givestotalexpenditureestimatesfor2019-2021,i.e.2yearsbeyondthebudgetyear.



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:https://www.legalinfo.mn/law/details/12964–TheBudgetLaw2018(enactedbudget)approvedonNovember14,2017.Releasedtothepublicearly2018.https://www.legalinfo.mn/annex/details/8092?lawid=12964–Listofcapitalexpenditureprojectsbyministerialportfolios(Appendix2totheBudgetLaw2018).

Comment:Article5oftheBudgetLaw2018spellsoutexpenditurebyministerialportfolios(generalbudgetexecutors).Totalof31portfoliosarepresented.Appendix2totheBudgetlaw2018givesadetailedlistofallinvestmentprojectstobefinancedin2018byministerialportfolios(administrativeclassification).Nootherclassificationisgiven.

Article5oftheBudgetLaw2018spellsoutexpenditurebyministerialportfolios(generalbudgetexecutors).Totalof31portfoliosarepresented.Appendix2totheBudgetlaw2018givesadetailedlistofallinvestmentprojectstobefinancedin2018byministerialportfolios(administrativeclassification).Nootherclassificationisgiven.

Commentonsource:AsperBudgetLaw(Clause8.4.6)theMOFreleasesEBPsubmittedtotheParliamenttopublic.TheParliamentarySecretariatisinchargeofdisclosinginformationofsubmittedEBPfromstagesitisunderdebatebyMPstillitisenacted.Therefore,theParliamentarySecretariatdisclosesEBthroughwww.legalinfo.mn(centralportalofMongolia’slegislationrunbytheMinistryofJustice).


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theEnactedBudgetpresentsexpenditureestimatesbytwoofthethreeexpenditureclassifications.Comments:Idisagreewiththeanswerofaresearcher.EB2019(https://www.legalinfo.mn/law/details/13781)contains.administrativeclassificationasitisstatedinthecommentabove.However,withintheadministrativeclassification,eachministerialportfolioalsocontainsaggregatedeconomicclassifications.(current,capital,netlending)

ResearcherResponseSincewealreadyagreedwiththeIBPtouse2018EB,wewouldliketokeepFY2018.DisagreewithGRandwouldliketokeeptheoriginalanswer.AccordingtotheIMF’sGovernmentFinanceStatisticsManual2001(B.EconomicClassificationofExpenseAppendix4,p.179)EconomicClassificationofExpenseshouldincludethefollowingexpensesatthemostaggregate(2digit)level:21Compensationofemployees22Useofgoodsandservices23Consumptionoffixedcapital24Interest25Subsidies26Grants27Socialbenefits28OtherexpenseHowever,theEBincludesonlycurrent,capitalandnetlendingforeachministerialportfolio.

IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Thestructureandcontentsofthe2019budgetarethesameasthe2018budget,however,thereforetheresearcher'sscoreforthisquestionisconfirmed.

59b.BasedontheresponsetoQuestion59,checkthebox(es)toidentifywhichexpenditureclassificationsareincludedintheEnactedBudget:

Answer:Administrativeclassification


Comment:Article5oftheBudgetLaw2018spellsoutexpenditurebyministerialportfolios(generalbudgetexecutors).Totalof31portfoliosarepresented.Appendix2totheBudgetlaw2018givesadetailedlistofallinvestmentprojectstobefinancedin2018byministerialportfolios(administrativeclassification).Nootherclassificationisgiven.


GovernmentReviewer

Opinion:DisagreeSuggestedAnswer:Administrativeandeconomicclassification.Comments:EB2019(https://www.legalinfo.mn/law/details/13781)contains.administrativeclassificationasitisstatedinthecommentabove.However,withintheadministrativeclassification,eachministerialportfolioalsocontainsaggregatedeconomicclassifications.(current,capital,netlending)

ResearcherResponseSincewealreadyagreedwiththeIBPtouse2018EB,wewouldliketokeepFY2018.DisagreewithGRandwouldliketokeeptheoriginalanswer.AccordingtotheIMF’sGovernmentFinanceStatisticsManual2001(B.EconomicClassificationofExpenseAppendix4,p.179)EconomicClassificationofExpenseshouldincludethefollowingexpensesatthemostaggregate(2digit)level:21Compensationofemployees22Useofgoodsandservices23Consumptionoffixedcapital24Interest25Subsidies26Grants27Socialbenefits28OtherexpenseHowever,theEBincludesonlycurrent,capitalandnetlendingforeachministerialportfolio.

IBPCommentThecurrent/capital/lendingbreakdowndescribedbythegovernmentreviewerdoesnotcountasaneconomicclassificationunderOBSmethodology.Regardingthefiscalyear,thegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Thestructureandcontentsofthe2019budgetarethesameasthe2018budget,however,thereforetheresearcher'sscoreforthisquestionisconfirmed.

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:c.Yes,theEnactedBudgetpresentsestimatesforprogramsaccountingforlessthantwo-thirdsofexpenditures.


Comment:However,noinformationisfoundonexpenditureestimatesbyprograms.


GovernmentReviewerOpinion:AgreeComments:However,EB2019,doespresenttheoutcomeindicatorinannex1.http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfPAGE22-35

IBPCommentRegardingthefiscalyear,thegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Appendix2totheBudgetlaw2019givesadetailedlistofallinvestmentprojectstobefinancedin2018byministerialportfolios(administrativeclassification)athttps://www.legalinfo.mn/annex/details/8092?lawid=12964.Astheseprojectsshowagreaterlevelofdis-aggregationundertheMinistry,theycancountasprojectsaccordingtoIBP.Therefore,thescoreisrevisedto“c”.

61.DoestheEnactedBudgetpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theEnactedBudgetmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,theEnactedBudgetdoesnotpresentrevenueestimatesbycategory.

Source:https://www.legalinfo.mn/law/details/12964–TheBudgetLaw2018(enactedbudget)approvedonNovember14,2017

Comment:Article3oftheBudgetLaw2018listsrevenueestimatesbyministerialportfolios(generalbudgetexecutors).Totalof22portfoliosarepresented.However,norevenuecategoriesarepresented.




IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Thestructureandcontentsofthe2019budgetarethesameasthe2018budget,however,thereforetheresearcher'sscoreforthisquestionisconfirmed.Revenuesarepresentedbyadministrativeunit,notbycategoryorindividualsource.

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:https://www.legalinfo.mn/law/details/12964–TheBudgetLaw2018(enactedbudget)approvedonNovember14,2017

Comment:Article3oftheBudgetLaw2018listsrevenueestimatesbyministerialportfolios(generalbudgetexecutors).Totalof22portfoliosarepresented.However,noindividualrevenuesourcesarespecified.



GovernmentReviewerOpinion:Disagree

SuggestedAnswer:c.Yes,theEnactedBudgetpresentsindividualsourcesofrevenueaccountingforlessthantwo-thirdsofallrevenues.Comments:Iagreewithonlyfollowingsection"Article3oftheBudgetLaw2018listsrevenueestimatesbyministerialportfolios(generalbudgetexecutors).Totalof22portfoliosarepresented."Also,inEB,beloweach22portfoliosthereareacorrespondinggovernmententity/revenue.http://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfPAGE17-18

ResearcherResponseSincewealreadyagreedwiththeIBPtouse2018EB,wewouldliketokeepFY2018.Wouldliketokeepthescoreasitis.Article3oftheBudgetLaw2018listsrevenueestimatesbyministerialportfolios(generalbudgetexecutors).Totalof22portfoliosarepresented.However,noindividualrevenuesourcesarespecified(Itdoesnotincludealistofalltaxandnon-taxrevenuebyindividualsources).

IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Thestructureandcontentsofthe2019budgetarethesameasthe2018budget,however,thereforetheresearcher'sscoreforthisquestionisconfirmed.Revenuesarepresentedbyadministrativeunit,notbycategoryorindividualsource.

63.DoestheEnactedBudgetpresentthreeestimatesrelatedtogovernmentborrowinganddebt:theamountofnetnewborrowingrequiredduringthebudgetyear;thetotaldebtoutstandingattheendofthebudgetyear;andinterestpaymentsonthedebtforthebudgetyear?

GUIDELINES:

Question63asksaboutthreekeyestimatesrelatedtoborrowinganddebt:

·theamountofnetnewborrowingrequiredduringthebudgetyear;

·thetotaldebtoutstandingattheendofthebudgetyear;

·theinterestpaymentsontheoutstandingdebtforthebudgetyear.

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



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

Answer:c.Yes,oneofthethreeestimatesrelatedtogovernmentborrowinganddebtarepresented.


Comment:Article13oftheBudgetLaw2018providesthecapfornetnewborrowingandguaranteesforthebudgetyear.Nootherdebtdataisavailable.



IBPCommentThegovernmentreviewerandpeerreviewer'scommentsarecorrect.ThefiscalyearthatshouldbeassessedinthisOBSis2019.Thedocumentswereposted(includingthereferencedannexes)onNovember30,2018athttps://www.legalinfo.mn/law/details/13781.Thestructureandcontentsofthe2019budgetarethesameasthe2018budget,however,thereforetheresearcher'sscoreforthisquestionisconfirmed.

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:https://mof.gov.mn/files/uploads/article/%D0%98%D0%A0%D0%93%D0%AD%D0%94%D0%98%D0%99%D0%9D_%D0%A2%D3%A8%D0%A1%D3%A8%D0%92_%E2%80%93_2018.pdf–CitizensBudgetfor2018(Enactedbudget)madepubliclyavailableonJune8,2018(thefirstCitizensBudgettobepublishedinMongolia)throughtheexecutive’swebsite.https://mof.gov.mn/article/entry/citizenbudget–NewsreleaseonCitizensBudgetbytheexecutive(theMinistryofFinance)

Comment:2018Citizen'sBudgetfor2018(Enactedbudget)waspublishedlate.Itwaspublished7monthslaterfromtheenactmentofbudget).2018budgetwasenactedon14November2017.CBfor2018EBwaspublishedonJune8,2018throughtheexecutive’swebsite.Thedateofpublicationisfoundathttps://mof.gov.mn/article/entry/citizenbudget.

AlthoughtheExecutivesproducedCitizen’sversionof2019ConsolidatedBudgetProposal(inMongolian:Иргэдийнтөсөв-2019:МонголУлсыннэгдсэнтөсвийнтөсөл)andpublishedbytheMOFinitsofficialwebsites(https://mof.gov.mn/files/uploads/article/20181217_book_MON_final.pdf)itwaspublishedonlineon04/02/2019(afterresearchcut-offdateofDecember31,2018).Dateofpublicationisseenfromhttp://mof.gov.mn/article/entry/irgediin-tusuv-2019.Moreover,itwaspublishedafterfourmonthssincetheEBPwassubmitted.TheExecutivessubmitted2019EBPtotheLegislatureon28September,2018.Thedateofsubmissioncanbeprovenbyhttp://www.iltod.gov.mn/?p=4501.

Ontheotherhand,printedversionofCBfor2019EBPwasdistributedduring2019EBPwasunderdebatebytheLegislature.TheMOFdelivered2copiesofprintedCBfor2019EBPtoourofficeon10/10/2018.Though,westillconsidertheCBfor2019EBPaspublished“late”since2019OBSconsidersonlyonlinesources“asacceptable”.

PeerReviewerOpinion:AgreeComments:Citizensbudgetfor2019https://mof.gov.mn/download/citizen-budgetwaspublishedtoolate.

GovernmentReviewerOpinion:AgreeComments:Correction:Inthecorrespondingtimelineof2019OBSquestionnaire,only2018EBcitizen'sbudgetmayapply.However,itwaspublishedlaterthan3monthsafterEBwasapproved.ResearchermistakingCBforEBwithCBforEBP,whichwasneverproducebyMoF.

ResearcherResponseThescore“d”iskept,as2018Citizen'sBudgetfor2018(Enactedbudget)waspublishedlate(monthslaterfromtheenactmentofbudget).

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.


Television,newspaper,socialmediacoverageexamples:

https://www.montsame.mn/mn/read/91410–NewsreleaseoftheMongolianNewsAgencyMontsamehttps://ikon.mn/n/1ax5-ikon.mnnewswithvideonewsreleasehttps://www.facebook.com/pg/MOFMongolia/posts/?ref=page_internal–Socialmediarelease(officialFacebookpageoftheMinistryofFinance)



Ontheotherhand,printedversionofCBfor2019EBPwasdistributedduring2019EBPwasunderdebatebytheLegislature.TheMOFdelivered2copiesofprintedCBfor2019EBPtoourofficeon10/10/2018.InformationontheCitizensBudgetisdisseminatedthroughtheexecutive’swebsite(MinistryofFinancewebsite).Aprintedversionisalsoavailable.MinisterofFinanceMr.KhurelbaatarChimedheldapressconferenceinMay30,2018tolaunchthefirstCitizensBudget2018.Theeventwaswidelycoveredbytelevisionandnewspapers,andothermediasources.Somelinksareavailableabove.Though,westillconsidertheCBfor2019EBPaspublished“late”since2019OBSconsidersonlyonlinesources“asacceptable”.


GovernmentReviewerOpinion:AgreeComments:"InformationontheCitizensBudgetisdisseminatedthroughtheexecutive’swebsite(MinistryofFinancewebsite).Aprintedversionisalsoavailable.MinisterofFinanceMr.KhurelbaatarChimedheldapressconferenceinMay30,2018tolaunchthefirstCitizensBudget2018.Theeventwaswidelycoveredbytelevisionandnewspapers,andothermediasources.Somelinksareavailableabove"

66.Hastheexecutiveestablishedmechanismstoidentifythepublic’srequirementsforbudgetinformationpriortopublishingtheCitizensBudget?

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

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

thegovernmenttoprovidethepublicwithcontactinformationandfeedbackopportunities,andsubsequentlyusethefeedbacktoimproveitsmanagementofpublicresources.

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

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


Television,newspaper,socialmediacoverageexamples:

https://www.montsame.mn/mn/read/91410–NewsreleaseoftheMongolianNewsAgencyMontsamehttps://ikon.mn/n/1ax5-ikon.mnnewswithvideonewsreleasehttps://www.facebook.com/pg/MOFMongolia/posts/?ref=page_internal–Socialmediarelease(officialFacebookpageoftheMinistryofFinance)



Ontheotherhand,printedversionofCBfor2019EBPwasdistributedduring2019EBPwasunderdebatebytheLegislature.TheMOFdelivered2copiesofprintedCBfor2019EBPtoourofficeon10/10/2018.InformationontheCitizensBudgetisdisseminatedthroughtheexecutive’swebsite(MinistryofFinancewebsite).Aprintedversionisalsoavailable.MinisterofFinanceMr.KhurelbaatarChimedheldapressconferenceinMay30,2018tolaunchthefirstCitizensBudget2018.Theeventwaswidelycoveredbytelevisionandnewspapers,andothermediasources.Somelinksareavailableabove.Though,westillconsidertheCBfor2019EBPaspublished“late”since2019OBSconsidersonlyonlinesources“asacceptable”.



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.


CBfor2019EBPisfoundathttps://mof.gov.mn/files/uploads/article/20181217_book_MON_final.pdfDateofpublicationofCBfor2019EBPisseenfromhttp://mof.gov.mn/article/entry/irgediin-tusuv-2019.

EmailresponsefromthestaffoftheDepartmentofFiscalPolicyandPlanningsentonApril9,2019.

Television,newspaper,socialmediacoverageexamples:https://www.montsame.mn/mn/read/91410–NewsreleaseoftheMongolianNewsAgencyMontsamehttps://ikon.mn/n/1ax5-ikon.mnnewswithvideonewsreleasehttps://www.facebook.com/pg/MOFMongolia/posts/?ref=page_internal–Socialmediarelease(officialFacebookpageoftheMinistryofFinance)

Comment:Acitizens’versionofthebudgetwaspublishedtwicein2018:May30–enactedbudgetfor2018andOctober3–Budgetproposalfor2019.ThelatterdocumentwasdistributedbothasahardandsoftcopytothegeneralpublicduringthepublicdiscussionheldbyMinisterofFinanceMr.KhurelbaatarChimedattheEconomicClubofMongolia.

TheMoFstaffmembersinformedinanemailthatthecitizens’versionofthebudgetproposalwasdistributedtothegeneralpublicasaprintedbrochure.Thedocumentwasalsopostedonthewww.iltod.gov.mnwebsiteoftheministrytogetherwiththebudgetproposal.However,thebudgetproposalversionwaslaterreplacedbytheenactedbudgetafterthebudgetwasapprovedbythelegislature.Currentlythebudgetproposalversionisnolongeravailableonline.Theexistinglawobligestheexecutivetoprepareanddisseminatetheenactedbudgetandnotnecessarilythebudgetproposal.



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

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

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

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

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

Source:http://shilendans.gov.mn/org/408?group=3&year=2018–Government’sglassaccountportalonbudgetexecution(monthlydatafor2018)https://mof.gov.mn/data_grid/total-budget-MinistryofFinancewebsitehttps://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739–Government’sglassaccountportalonbudgetexecution–Quarterlynarrativereportongovernmentbudgetexecution:savingsandoverflowsandtheircauses(3rdquarterof2018).https://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739–Quarterlyreportofmacroeconomicoutlook

Comment:Thegovernmentreleasesmonthlybudgetexecutionreportsthroughitsglassaccountportal.SimilarinformationisavailablethroughtheMinistryofFinancewebsite.Thereportspresentexpendituredatabybroadeconomicclassification(p.2),byministerialportfoliosoradministrativeunits(31in

total,p.6),andbysectorsorfunctions(p.7).Inadditiontomonthlyreports,thegovernmentreleasesquarterlyreportsongovernmentrevenueandexpenditureoutlaysandtheirdiversionfromthebudgetednumbers(lastlinkaboveisonthethirdquarter).Thisabriefthree-pagedocument.Thereportcontainsexpenditurebyeconomicclassification.Thelastdocumentonthequarterlymacroeconomicoutlookcontainsbroadeconomicclassificationofexpenditures(Table5onp.6).



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

Answer:AdministrativeclassificationEconomicclassificationFunctionalclassification

Source:Source:http://shilendans.gov.mn/org/408?group=3&year=2018–Government’sglassaccountportalonbudgetexecution(monthlydatafor2018)https://mof.gov.mn/data_grid/total-budget-MinistryofFinancewebsitehttps://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739–Government’sglassaccountportalonbudgetexecution–Quarterlynarrativereportongovernmentbudgetexecution:savingsandoverflowsandtheircauses(3rdquarterof2018).https://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739–Quarterlyreportofmacroeconomicoutlook

Comment:n/a



69.DotheIn-YearReportspresentactualexpendituresforindividualprograms?

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


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

Answer:a.Yes,theIn-YearReportspresentactualexpendituresforprogramsaccountingforallexpenditures.

Source:

http://shilendans.gov.mn/org/408?group=3&year=2018–Government’sglassaccountportalonbudgetexecution(monthlyreports)https://mof.gov.mn/data_grid/total-budget-MinistryofFinancewebsitehttps://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739–Government’sglassaccountportalonbudgetexecution–Quarterlynarrativereportongovernmentbudgetexecution:savingsandoverflowsandtheircauses(3rdquarterof2018).https://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739–Quarterlyreportofmacroeconomicoutlookhttps://shilendans.gov.mn/orglist/3-linktothebudgetexecutionreportsofagencieshttps://shilendans.gov.mn/orglist/4-linktothebudgetexecutionreportsofstate-ownedenterpriseshttps://shilendans.gov.mn/orglist/5-linktothebudgetexecutionreportsofprojectandprogramunitshttps://shilendans.gov.mn/orglist/6-linktothebudgetexecutionreportsofselectedNGOsandindividuals(whoprocuredgoodsandservicestopublicentities)https://shilendans.gov.mn/orglist/41-linktothebudgetexecutionreportsofgovernment’sspecialfunds

Comment:Thegovernmentreleasesmonthlybudgetexecutionreportsthroughitsglassaccountportal.SimilarinformationisavailablethroughtheMinistryofFinancewebsite.Theglassaccountportalhasreportsofexpendituresbygeneralbudgetexecutors(i.e.,ministerialportfolios)aswellasbyministries(asthemainadministrationoftheministerialportfolio),agenciesunderneathministries,state-ownedenterprises,andprojectandprogramsunits(includingthoseimplementedwithdonorassistance).Since,theseagenciesandunitsareonelevelbelowtheministerialportfoliolevel,thescoreis‘A’.



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

GUIDELINES:Question70askswhetherIn-YearReportscompareactualexpendituresto-datewitheithertheenactedlevelsoractualexpendituresforthesameperiodinthepreviousyear.

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

Toanswer“a,”comparisonsmustbemadeforexpenditurespresentedintheIn-YearReports

Answer:a.Yes,comparisonsaremadeforexpenditurespresentedintheIn-YearReports.

Source:http://shilendans.gov.mn/org/408?group=3&year=2018–Government’sglassaccountportalonbudgetexecution(monthlyreports)https://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739–Government’sglassaccountportalonbudgetexecution–Quarterlynarrativereportongovernmentbudgetexecution:savingsandoverflowsandtheircauses(3rdquarterof2018).https://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739–Quarterlyreportofmacroeconomicoutlook

Comment:Comparisonsforyear-to-dateexpendituresaremadebothintermsofthesameperiodinthepreviousyearasincolumn1denoted“ӨО-нымөнүеийн”onp.4andoriginalestimates(enactedbudget)fortheperiodincolumn3denoted“Төлөв.”.Theactualexpenditureitselfispresentedincolumn4named“Гүйцэт.”.Percentages(actualvs.budgeted)arepresentedincolumn5(ХУВЬ4:3).Actualvs.budgetedcomparisonsarealsogivenforthelocalgovernmentbudgets(p.5)andministerialportfolios(p.6).

Thegovernment’squarterlynarrativereportsongovernmentrevenueandexpenditureoutlaysandtheirdiversionfromthebudgetednumbers(lastlinkaboveisonthethirdquarter)givecomparisonsofthisperiod’sactualdatawithbothpreviosyear’ssameperioddataandenactedbudgetdata.Tableonp.3:column1denoted“ӨО-нымөнүеийн”(sameperiodlastyear)andcolumn3denoted“Төлөв.”(planned)givetherelevantdata.Column4“Гүйцэт.”(actual)providestheactualdataforthe3rdquarter.Percentages(actualvs.budgeted)arepresentedincolumn5(ХУВЬ4:3).Quarterlymacroeconomicreportshavecomparisonswiththesameperiodlastyear(Table5onp.6)



71.DoIn-YearReportspresentactualrevenuebycategory(suchastaxandnon-tax)?

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

Toanswer“a,”In-YearReportsmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,In-YearReportspresentactualrevenuebycategory.

Source:http://shilendans.gov.mn/org/408?group=3&year=2018–Government’sglassaccountportalonbudgetexecutionhttps://mof.gov.mn/data_grid/total-budget-MinistryofFinancewebsitehttps://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739–Government’sglassaccountportalonbudgetexecution–Quarterlynarrativereportongovernmentbudgetexecution:savingsandoverflowsandtheircauses(3rdquarterof2018).https://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739–Quarterlyreportofmacroeconomicoutlook

Comment:Tableonp.1ofthefirstdocumentcitedabovecontainsrevenuedatabycategories:taxandnon-taxandindividualsourceswithinthesecategories.

Thegovernment’squarterlynarrativereportsongovernmentrevenueandexpenditureoutlaysandtheirdiversionfromthebudgetednumbers(lastlinkaboveisonthethirdquarter)providesinformationonrevenuebytaxandnon-taxsources,aswellasindividualsourcesoftaxrevenue.

Quarterlymacroeconomicreportshaveinformationontaxandnon-taxrevenues(Table4onp.5).



72.DoIn-YearReportspresenttheindividualsourcesofrevenueforactualrevenuescollected?

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

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

Answer:a.Yes,In-YearReportspresentindividualsourcesofactualrevenueaccountingforallrevenue.

Source:http://shilendans.gov.mn/org/408?group=3&year=2018–Government’sglassaccountportalonbudgetexecutionhttps://mof.gov.mn/data_grid/total-budget-MinistryofFinancewebsitehttps://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739–Government’sglassaccountportalonbudgetexecution–Quarterlynarrativereportongovernmentbudgetexecution:savingsandoverflowsandtheircauses(3rdquarterof2018).https://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739–Quarterlyreportofmacroeconomicoutlook

Comment:Tableonp.1ofthefirstdocumentcitedabovecontainsrevenuedatabysources:taxandnon-taxandindividualsourceswithinthesecategories.“Othertaxes”(Бусадтатвар)amounttolessthan0.1percentoftotaltaxrevenue.“Otherrevenue”(Бусадорлого)accountforabout5percentoftotalnon-taxrevenue.Overall,other(bothtaxandnon-tax)revenueaccountforlessthan1percentoftotalrevenue.

Thegovernment’squarterlynarrativereportsongovernmentrevenueandexpenditureoutlaysandtheirdiversionfromthebudgetednumbers(lastlinkaboveisonthethirdquarter)providesinformationonrevenuebytaxandnon-taxsources,aswellasindividualsourcesoftaxrevenue(seetable

onp.1).“Othertaxes”(Бусадтатвар,төлбөр,хураамж)accountforabout9.7percentoftaxrevenueand7.9percentoftotalrevenue.Thereisnodetailedinformationontheindividualsourcesofnon-taxrevenue.Allnon-taxrevenue(Татварынбусорлого)amountto9.6percentoftotalrevenue.Broadindividualsourcesontaxandnon-taxrevenuesarealsopresentedinthequarterlymacroeconomicreports(lastlinkabove).

Answer“a”chosenisbasedontheanalysisofmonthlyreports(whicharemoredetailedthanquarterlynarrativereports).



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

GUIDELINES:Question73askswhetherIn-YearReportscompareactualrevenuesto-datewitheithertheenactedlevelsoractualrevenuesforthesameperiodinthepreviousyear.

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

Toanswer“a,”comparisonsmustbemadeforrevenuespresentedintheIn-YearReports.

Answer:a.Yes,comparisonsaremadeforrevenuespresentedintheIn-YearReports.

Source:http://shilendans.gov.mn/org/408?group=3&year=2018–Government’sglassaccountportalonbudgetexecutionhttps://mof.gov.mn/data_grid/total-budget-MinistryofFinancewebsite

Comment:Comparisonsforyear-to-daterevenuesaremadebothintermsofthesameperiodinthepreviousyearasincolumn1denoted“ӨО-нымөнүеийн”onp.3andoriginalestimates(enactedbudget)fortheperiodincolumn3denoted“Төлөв.”.Theactualrevenueitselfispresentedincolumn4named“Гүйцэт.”.Percentages(actualvs.budgeted)arepresentedincolumn5(ХУВЬ4:3).Actualvs.budgetedcomparisonsarealsogivenforthelocalgovernmentbudgets(p.5).

Thegovernment’squarterlynarrativereportsongovernmentrevenueandexpenditureoutlaysandtheirdiversionfromthebudgetednumbers(lastlinkaboveisonthethirdquarter)makesrevenuecomparisonswithbothsameperiodinthepreviousyearandenactedbudget.Tableonp.1hasthefollowinginformation:column1denoted“ӨО-нымөнүеийн”(sameperiodlastyear)andcolumn3denoted“Төлөв.”(plannedfortheperiod)givetherelateddata.Column4“Гүйцэт.”(actual)providestheactualdataforthe3rdquarter.Percentages(actualvs.budgeted)arepresentedincolumn5(ХУВЬ4:3).

Actualrevenuedataarecomparedtothesameperiodofthepreviousyearinthequarterlymacroeconomicreports(seeTable4onp.5).Thetablehascolumns“2017III”and“2018III”todenotethe3rdquartersofthetwoyears.Nocomparisonisgivenwiththeplannednumbers.

https://shilendans.gov.mn/org/408?form=2242895&year=2018&month=4&group=3&task=739–Government’sglassaccountportalonbudgetexecution–Quarterlynarrativereportongovernmentbudgetexecution:savingsandoverflowsandtheircauses(3rdquarterof2018).https://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739–Quarterlyreportofmacroeconomicoutlook



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:https://shilendans.gov.mn/org/408?form=2643053&year=2018&month=9&group=3&task=739–Quarterlyreportsongovernmentborrowinganddebt.Thislinkisforthe3rdquarterof2018.Samereportsareavailableforotherquarters.https://shilendans.gov.mn/org/408?form=2632746&year=2018&month=9&group=3&task=739–Quarterlyreportsongovernmentsecuritiesissueddomesticallyandinternationally.Thislinkisfor3rdquarter.Similarreportsareavailableforotherquarters.https://shilendans.gov.mn/org/408?form=2635196&year=2018&month=9&group=3&task=739–Quarterlyreportsontheuseofgovernmentforeignloansandgrantaid.http://shilendans.gov.mn/org/408?form=2108834&year=2018&month=1&group=3&task=739–Monthlyreportonbudgetexecution

https://shilendans.gov.mn/org/408?form=2639910&year=2018&month=9&group=3&task=739-QuarterlyReportonBudgetExecutionforSeptember2018

Comment:Theglassaccountwebsiteprovidesquarterlyinformationontotaldebtoutstanding(thefirstlinkabove).Quarterlyinformationonoutstandingamountofgovernmentsecuritiesissueddomesticallyandinternationallyonthesecondlinkabove.Thethirdlinkgivesinformationontheamountofmultilateralandbilateralloansandgrantaidbyindividualprojectsandorigins(internationalfinancialinstitutionsandcountries).Noinformationisgivenoninterestratesandinterestpayments.

Informationontheamountofnetnewborrowingispresentedinthemonthlyreport(thefourthlinkabove)onp.2,therownamed“ЭРГЭЖТӨЛӨГДӨХЗЭЭЛИЙГХАССАНЦЭВЭРЗЭЭЛ”.Noinformationisgivenontheinterestpaymentsonalldebt.Thelastlinkonthebudgetexecutionforthe3rdquarterhasinformationonnetnewborrowingandinterestpayment.Theinformationisgiveninthetableonp.3.Secondlastrowtitled“ЭРГЭЖТӨЛӨГДӨХЗЭЭЛИЙГХАССАНЦЭВЭРЗЭЭЛ”-netnewborrowing,the8throwfromthebottom“ХҮҮ”–interestpayment.



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.


Source:https://shilendans.gov.mn/org/408?form=2643053&year=2018&month=9&group=3&task=739–Quarterlyreportsongovernmentborrowinganddebt.Thislinkisforthe3rdquarterof2018.Samereportsareavailableforotherquarters.https://shilendans.gov.mn/org/408?form=2632746&year=2018&month=9&group=3&task=739–Quarterlyreportsongovernmentsecuritiesissueddomesticallyandinternationally.Thislinkisfor3rdquarter.Similarreportsareavailableforotherquarters.https://shilendans.gov.mn/org/408?form=2635196&year=2018&month=9&group=3&task=739–Quarterlyreportsontheuseofgovernmentforeignloansandgrantaid.http://shilendans.gov.mn/org/408?form=2108834&year=2018&month=1&group=3&task=739–Monthlyreportonbudgetexecutionhttps://shilendans.gov.mn/org/408?form=2745038&year=2018&month=9&group=3&task=739–Quarterlyreportofmacroeconomicoutlookhttps://shilendans.gov.mn/org/408?form=2639910&year=2018&month=9&group=3&task=739-QuarterlyReportonBudgetExecutionforSeptember2018

Comment:Theglassaccountwebsiteprovidesquarterlyinformationontotaldebtoutstanding(thefirstlinkabove).Quarterlyinformationonoutstandingamountofgovernmentsecuritiesissueddomesticallyandinternationallyonthesecondlinkabove.Thelinkhasinformationaboutthematurityofdomesticsecurities(short,medium,andlong-term).Thelistofinternationallyissuedbondscontainsthenamesofthebonds(Chingis,Samurai,etc.)buthasnospecificinformationonthematurityprofileofthesebondsandinterestrates.

Thethirdlinkgivesinformationonamountofmultilateralandbilateralloansandgrantaidbyindividualprojectsandorigins(internationalfinancialinstitutionsandcountries).Noinformationisgivenoninterestratesormaturitydates.

Quarterlyinformationisavailableondomesticvsforeigndebtisgiveninthequarterlyreportongovernmentborrowinganddebt.Nootherinformationonthematurityprofileandinterestratesisprovided.Thelastlinkhasinformationoninterestpaymentspaidtodate(theabovelinkforthe3rdquarterof2018).Thelinkdoesnotprovideinformationontheinterestrates.



76.DoestheMid-YearReviewofthebudgetincludeanupdatedmacroeconomicforecastforthebudgetyearunderway?

GUIDELINES:

Question76askswhethertheMid-YearReviewincludesanupdatedmacroeconomicforecastforthebudgetyear,andprovidesanexplanationoftheupdate.

RefertoQuestion15forthecomponentsofthemacroeconomicforecastpresentedintheExecutive’sBudgetProposal.

Toanswer“a,”theMid-YearReviewmustincludeanupdatedmacroeconomicforecastandexplainallofthedifferencesbetweentheinitialforecastpresentedintheExecutive’sBudgetProposalandtheupdatedforecast.Theexplanationmustincludeatleastestimatesofalldifferences;anarrativediscussionisdesirablebutnotrequiredifestimatesofallthedifferencesareprovided.Toanswer“b,”themacroeconomicforecastmustbeupdated,butonlysomeofthedifferencesbetweentheinitialandupdatedforecastsareexplained.Theexplanationwouldbemorelimited,suchasonlyanarrativediscussionofthe

differencesorestimatescoveringonlysomeofthedifferences.A“c”responseappliesiftheMid-YearReviewincludesanupdatedmacroeconomicforecast,butdoesnotprovideanexplanationfortherevisions.A“d”responseappliesifthemacroeconomicforecasthasnotbeenupdated.

Answer:d.No,theestimatesformacroeconomicforecasthavenotbeenupdated.

Source:http://shilendans.gov.mn/org/408?form=2426946&year=2018&month=6&group=3&task=739–Mid-yearbudgetexecutionreportontheglassaccountportalofthegovernmenthttps://mof.gov.mn/data_grid/total-budget-Mid-yearbudgetexecutionreportontheMinistryofFinancewebsitehttp://shilendans.gov.mn/org/408?form=2457370&year=2018&month=6&group=3&task=739–Quarterlyupdateonmacroeconomicoutlookhttps://www.youtube.com/watch?v=rqyFY53ihoA–YouTubevideo(4:48minslong)onmid-yearbudgetreview,publishedJuly27,2018bytheMinistryofFinance

Comment:TheMYRisnotproduced.Theexecutiveprovidesquarterly,half-yearlyandannualexplanationofthedifferencesbetweentheenactedbudgetandbudgetestimatesfortheperiod.Thereporthasanarrativeexplanationalongwithupdatedaggregateexpenditureestimates.Explanationisgivenforsomeofthediscrepanciesandnotall.Thesecondlinkaboveprovidesdetailedinformationonthebudgetexpenditureestimatesdatabyportfolios,sectorsandeconomicclassification(p.2).Thereisnoexplanationofdifferencesinthesecondreport.



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:http://shilendans.gov.mn/org/408?form=2426937&year=2018&month=6&group=3&task=739–Half-yearlyexplanationofdifferencesintheenactedbudgetandbudgetestimatesontheglassaccountportalofthegovernmenthttp://shilendans.gov.mn/org/408?form=2426946&year=2018&month=6&group=3&task=739–Mid-yearbudgetexecutionreportontheglassaccountportalofthegovernment

Comment:TheMYRisnotproduced.

Theexecutiveprovidesquarterly,half-yearlyandannualexplanationofthedifferencesbetweentheenactedbudgetandbudgetestimatesfortheperiod.Thereporthasanarrativeexplanationalongwithupdatedaggregateexpenditureestimates.Explanationisgivenforsomeofthediscrepanciesandnotall.Thesecondlinkaboveprovidesdetailedinformationonthebudgetexpenditureestimatesdatabyportfolios,sectorsandeconomicclassification(p.2).Thereisnoexplanationofdifferencesinthesecondreport.



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.





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




PeerReviewer

Opinion:Agree


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.





80.DoestheMid-YearReviewofthebudgetincludeupdatedrevenueestimatesforthebudgetyearunderway?

GUIDELINES:Question80askswhethertheMid-YearReviewincludesupdatedestimatesofrevenueforthebudgetyear,andprovidesanexplanationoftheupdate.

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

Answer:d.No,revenueestimateshavenotbeenupdated.

Source:

http://shilendans.gov.mn/org/408?form=2426937&year=2018&month=6&group=3&task=739–Half-yearlyexplanationofdifferencesintheenactedbudgetandbudgetestimatesontheglassaccountportalofthegovernmenthttp://shilendans.gov.mn/org/408?form=2426946&year=2018&month=6&group=3&task=739–Mid-yearbudgetexecutionreportontheglassaccountportalofthegovernment

Comment:Theexecutiveprovidesquarterly,half-yearlyandannualexplanationofthedifferencesbetweentheenactedbudgetandbudgetestimatesfortheperiod.Thereporthasanarrativeexplanationalongwithupdatedaggregaterevenueestimates.Explanationisgivenforsomeofthediscrepanciesandnotall.Thesecondlinkaboveprovidesdetailedinformationonthebudgetrevenueestimatesdatabytaxvsnon-taxrevenueaswellasindividualsourcesofbothcategoriesofrevenue(p.1).Thereisnoexplanationofdifferencesinthesecondreport.



81.DoestheMid-YearReviewofthebudgetpresentrevenueestimatesforthebudgetyearunderwaybycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theMid-YearReviewmustpresentrevenueestimatesclassifiedbycategory.

Answer:b.No,theMid-YearReviewdoesnotpresentrevenueestimatesbycategory.





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.





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:TheMYRisnotproduced.Theexecutiveprovidesquarterly,half-yearlyandannualexplanationofthedifferencesbetweentheenactedbudgetandbudgetestimatesforthe

period.Thereporthasanarrativeexplanationalongwithupdatedaggregateexpenditureestimates.Explanationisgivenforsomeofthediscrepanciesandnotall.Thesecondlinkaboveprovidesdetailedinformationonthebudgetexpenditureestimatesdatabyportfolios,sectorsandeconomicclassification(p.2).Thereisnoexplanationofdifferencesinthesecondreport.



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:https://mof.gov.mn/files/uploads/article/%D0%A2%D0%B0%D0%BD%D0%B8%D0%BB%D1%86%D1%83%D1%83%D0%BB%D0%B3%D0%B0-2017.pdf–IntroductiontotheBudgetExecutionReport2017,postedontheMinistryofFinancewebsite,postedonJuly3,2018https://mof.gov.mn/files/uploads/article/%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB-2017.pdf–EstimationstotheBudgetExecutionReport2017,postedontheMinistryofFinancewebsite,postedonJuly3,2018

Comment:Appendix4totheEstimatestotheBudgetExecutionReport2017(pp.8-10)comparestheactualoutcomeforallexpendituresfor2017withtheenactedlevels.Section1.2oftheIntroductiontotheBudgetExecutionReport2017(pp.2-3)givesanarrativediscussionofexpenditureoutcomesfor2017comparingthemwithenactedlevels.



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.

Source:https://mof.gov.mn/files/uploads/article/%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB-2017.pdf–EstimationstotheBudgetExecutionReport2017,postedontheMinistryofFinancewebsite,postedonJuly3,2018

Comment:Appendix4totheEstimatestotheBudgetExecutionReport2017(pp.8-10)givesexpenditureestimatesbyeconomicclassification.Appendix7(pp.15)tothesamedocumentgivesclassificationbyministerialportfolios(i.e.,administrativeunits).Noinformationisprovidedbyfunctionalclassification.



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

Answer:AdministrativeclassificationEconomicclassification


Comment:Appendix4totheEstimatestotheBudgetExecutionReport2017(pp.8-10)givesexpenditureestimatesbyeconomicclassification.Appendix7tothesamedocumentgivesclassificationbyministerialportfolios(i.e.,administrativeunits).Noinformationisprovidedbyfunctionalclassification.



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.

Source:n/a

Comment:Noinformationisfound.



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

GUIDELINES:Question87askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheenactedlevelsandactualrevenuesfortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

Answer:a.Yes,estimatesofthedifferencesbetweentheenactedlevelsandtheactualoutcomeforallrevenuesarepresented,alongwithanarrativediscussion.


Comment:Appendix5totheEstimatestotheBudgetExecutionReport2017(pp.11-12)comparestheactualoutcomeforallrevenuesfor2017withtheenactedlevels.Section1.1oftheIntroductiontotheBudgetExecutionReport2017(pp.1-2)givesanarrativediscussionofrevenueoutcomesfor2017comparingthemwithenactedlevels.



88.DoestheYear-EndReportpresentrevenueestimatesbycategory(suchastaxandnon-tax)?

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

Toanswer“a,”theYear-EndReportmustpresentrevenueestimatesclassifiedbycategory.

Answer:a.Yes,theYear-EndReportpresentsrevenueestimatesbycategory.


Comment:Appendix5totheEstimatestotheBudgetExecutionReport2017(pp.11-12)givesrevenueestimatesbytax(1.Татварынорлого)andnon-taxrevenue(2.Татварынбусорлого).



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:a.Yes,theYear-EndReportpresentsindividualsourcesofrevenueaccountingforallrevenue.


Comment:Appendix5totheEstimatestotheBudgetExecutionReport2017(pp.11-12)givesrevenueestimatesbyindividualcoursesoftaxandnon-taxrevenue.Miscellaneousorothersourcesoftaxrevenueaccountforabout0.03percentoftotaltaxrevenue.Othersourcesofnon-taxrevenueamounttoabout10.1percentoftotalnon-taxrevenue.Overall,othernon-specifiedsourcesaccountforalmost1.4percentoftotalrevenue,whichislessthanthe3percentthreshold.



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:Appendix2totheEstimatestotheBudgetExecutionReport2017(pp.4-5)providesinformationonfinancingthebudgetdeficit,includinggovernment’snetnewborrowingbydomesticandforeignsourcesaswellasdebtinstruments(e.g.,bondsvsborrowing).Section1.3oftheIntroductiontotheBudgetExecutionReport2017(pp.3-4)hasanarrativediscussionofsourcesoffinancingthebudgetdeficit.

Chapter7ofthesamedocument(pp.20-26)hasadetaileddiscussionofgovernmentdebt.Inparticular,Table19(p.20)disaggregatestotaldebtburdenbytheendofyearbydomesticandforeignsourcesandbydebtinstruments.Table20(p.23)givesinformationontotalamountoutstanding,interestratesandmaturityprofileofinternationalbondsissuedbythegovernment.Interestratesandmaturityprofileinformationisnotavailableonotherdebtinstruments(suchasdomesticandinternationalborrowing,domesticbondsandothers).ThesameChapter7givesinformationoninterestpaymentsmadein2017byalldebtinstruments.Thechapterdoesnotgivecomparisonoftheactualoutcomewiththeoriginalestimates,withtheexceptionofnetnewborrowinginAppendix2totheEstimates(asnotedabove).



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

Answer:Theamountofnetnewborrowingrequiredduringthebudgetyear

Source:Source:ttps://mof.gov.mn/files/uploads/article/%D0%A2%D0%B0%D0%BD%D0%B8%D0%BB%D1%86%D1%83%D1%83%D0%BB%D0%B3%D0%B0-2017.pdf–IntroductiontotheBudgetExecutionReport2017,postedontheMinistryofFinancewebsite,postedonJuly3,2018https://mof.gov.mn/files/uploads/article/%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB-2017.pdf–EstimationstotheBudgetExecutionReport2017,postedontheMinistryofFinancewebsite,postedonJuly

3,2018

Comment:Appendix2totheEstimatestotheBudgetExecutionReport2017(pp.4-5)providesinformationonfinancingthebudgetdeficit,includinggovernment’snetnewborrowingbydomesticandforeignsourcesaswellasdebtinstruments(e.g.,bondsvsborrowing).Column7(төлөв)shows“planned”,Column8(Гүйц)shows“actual”andColumn9(Зөрүү)shows“difference”.



91.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear?

GUIDELINES:Question91askswhethertheYear-EndReportincludesestimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

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

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

Answer:d.No,estimatesofthedifferencesbetweentheoriginalmacroeconomicforecastforthefiscalyearandtheactualoutcomeforthatyearisnotpresented.

Source:InformationonthemacroeconomicforecastisnotreportedintheYER.

Thereissomeinformationinthequarterlyreportonthemacroeconomicoutlook,butthisisconsideredanIYRandnotaYER..

http://shilendans.gov.mn/org/408?form=2169262&year=2017&month=12&group=3&task=739–Quarterlymacroeconomicoutlookforthelastquarterof2017

Comment:



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


Source:InformationonthemacroeconomicforecastisnotreportedintheYER.

Thereissomeinformationinthequarterlyreportonthemacroeconomicoutlook,butthisisconsideredanIYRandnotaYER..

http://shilendans.gov.mn/org/408?form=2169262&year=2017&month=12&group=3&task=739–Quarterlymacroeconomicoutlookforthelastquarterof2017

Comment:

PeerReviewerOpinion:DisagreeSuggestedAnswer:NoneoftheaboveComments:Asresearcherconfirms,theYERdoesnotcontaininformationoninflationforecastsandoutcomes.


ResearcherResponseAgreewiththePRandwouldliketochangetheanswer“'NoneoftheAbove'.Inaddition,wouldliketochangethesourcetothefollowing:“-ReportforMongolia’s2017BudgetExecution(МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэлийнтайлан):Part1.Introductionisfoundathttps://mof.gov.mn/files/uploads/article/%D0%A2%D0%B0%D0%BD%D0%B8%D0%BB%D1%86%D1%83%D1%83%D0%BB%D0%B3%D0%B0-2017.pdf-ReportforMongolia’s2017BudgetExecution(МонголУлсын2017онынэгдсэнтөсвийнгүйцэтгэлийнтайлан):Part2.EstimationisfoundatТөсвийнгүйцэтгэл-2017(https://mof.gov.mn/files/uploads/article/%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD_%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB-2017.pdf)”

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:n/a




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:http://shilendans.gov.mn/org/15?form=2042543&year=2018&month=12&group=0&task=9–Non-financialdataonperformancetargetsfortheMinistryofEducation,Culture,ScienceandSports(asanexample)onthegovernment’sglassaccountportal

Comment:Althoughtheenactedbudgetspecifiesperformancetargetsbyministerialportfolios,theactualimplementationisnotrecordedintheglassaccountportal.



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.

Source:n/a




95.DoestheYear-EndReportpresentthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcome?

GUIDELINES:Question95askswhethertheYear-EndReportpresentsestimatesofthedifferencesbetweentheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomefortheyear,andwhethertheseestimatesareaccompaniedbyanarrativediscussion.

RefertoQuestion33forestimatesofextra-budgetaryfundsintheExecutive’sBudgetProposal.

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

Answer:c.Yes,estimatesofthedifferencesbetweensomebutnotalloftheoriginalestimatesofextra-budgetaryfundsandtheactualoutcomearepresented.

Source:https://mof.gov.mn/files/uploads/article/%D0%A2%D0%B0%D0%BD%D0%B8%D0%BB%D1%86%D1%83%D1%83%D0%BB%D0%B3%D0%B0-2017.pdf–IntroductiontotheBudgetExecutionReport2017,postedontheMinistryofFinancewebsite,postedonJuly3,2018

Comment:Section2.4ontheGovernmentContingencyFund(p.16),Chapters3,4,and5(pp.17-19)ontheFutureHeritageFund,FiscalStabilityFund,andSocialSecurityFund,respectively,providecomparativeestimatesandnarrativediscussionoftheoriginalestimatesandtheactualoutcomeoftheseextra-budgetaryfunds.Noestimatesanddiscussionofothergovernmentspecialfundsarepresented.



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:a.Yes,afinancialstatementispartoftheYear-EndReportorisreleasedasaseparatereport.

Source:https://mof.gov.mn/article/entry/2017budgetaccountability-pressreleasebytheMinistryofFinanceonpublicdisclosureofthebudgetexecutionreportfor2017https://mof.gov.mn/files/uploads/article/%D0%97%D0%93%D0%A1%D0%9D%D0%A2-2017_%D1%85%D1%83%D1%80%D0%B0%D0%B0%D0%BD%D0%B3%D1%83%D0%B9.pdf–Government’sFinancialStatement2017,postedontheMinistryofFinancewebsite,postedonJuly3,2018

Comment:Thefinancialstatementofthegovernmentisreleasedonthesamedayastheyear-endbudgetexecutionreport,asaseparatedocument.

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



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

GUIDELINES:Question97asksaboutthetypesofauditsconductedbytheSupremeAuditInstitution(SAI).Therearethreebasictypesofaudits:

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

Financialandcomplianceauditsaremorecommonthanperformanceaudits,whichusuallyoccuronlyonceaperformanceframeworkhasbeenagreedupon.Insomecountries,theSAI’smandatelimitsthetypeofaudititcanconduct.

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

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

Source:https://www.legalinfo.mn/law/details/491-LawonStateAudithttp://shilendans.gov.mn/org/15?form=2305640&year=2017&month=12&group=0&task=9–FinancialauditreportoftheMinistryofEducation,Culture,ScienceandSportsfor2018(asanexampleoffinancialaudit)https://archive.audit.mn/?page_id=1240–ListofselectedauditreportsontheNationalAuditOfficewebsite(oldwebsite,informationisarchived)https://archive.audit.mn/wp-content/uploads/2018/03/UAG-Uil-ajillagaani-tailan-2017.pdf-AnnualReportoftheNationalAuditOfficefor2017(postedonMarch28,2018)

TheNAOwebsitehasbeenrenewedandiscurrentlyavailableonhttps://www.audit.mn/

Comment:Articles5,18,and19oftheLawonStateAuditabovespecifythattheNationalAuditOffice(NAO)shallconductfinancial,complianceandperformanceauditsofentitieswithinitsmandate.Chapter5,Articles23-25providethattheNationalAuditOfficecanmakeauditreportspubliclyavailable,withtheexceptionofconfidentialinformationrelatedtoorganizationsorpersons,asspecifiedbylaw.TheNAOwebsitecontainsselectedauditreports.Theformsofpublicdisseminationoffinancialauditreportsincludewebsitesofauditorganizations(NAOanditslocalsubsidiaries)andthegovernment’sglassaccountportalwhereindividualpublicentities(ministries,agencies,departments,etc.)arerequiredtodisclosetheauditreportsoftheirfinances.ThesecondsourceaboveprovidesthelinktothefinancialauditreportoftheMinistryofEducation,Culture,ScienceandSportsfor2017asanexample.

Complianceandperformanceauditreportsaremadepubliclyavailablethroughthewebsitesoftheauditorganizations(NAOanditslocalsubsidiaries).Thethirdlinkabovetothearchivedinformationonhttps://archive.audit.mn/?page_id=1240containsauditreportsbyallthreetypes.LinkstoFinancialauditreports(Санхүүгийнаудитынтайлан),Performanceauditreports(Гүйцэтгэлийнаудитынтайлан),Complianceauditreports(Нийцлийнаудитынтайлан),andOtherauditreports(Бусадаудитынтайлан)areavailableonthewebsite.Forinstance,in2017theNAOconducted3556audits,including3179financialaudits,210performanceaudits,and167complianceaudits(p.9oftheAnnualReportfor2017linkedabove).



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



98.WhatpercentageofexpenditureswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:Question98focusesonthecoverageofauditsbytheSupremeAuditInstitution(SAI),askingwhatpercentageofexpenditureswithintheSAI’smandatehasbeenaudited.

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

OnlytheAuditReportidentifiedinSection1shouldbeusedtoanswerthisquestion.Financialauditsandcomplianceaudits,orahybridofthetwo,canbetakenintoaccounttoanswerthisquestion.Performanceauditsshouldnotbeconsideredforthisquestion.

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

Answer:a.AllexpenditureswithintheSAI’smandatehavebeenaudited.

Source:Source:https://archive.audit.mn/?p=25130–Listoffinancialandbudgetexecutionauditreportsonthe2017financialstatementsbyministerialportfoliosontheNationalAuditOfficewebsite(oldwebsite,informationisarchived,releasedonMay10,2018)https://archive.audit.mn/?p=24304–Listoffinancialandbudgetexecutionauditreportsonthe2017financialstatementsbyaggregatedagenciesontheNationalAuditOfficewebsite(oldwebsite,informationisarchived,releasedonApril6,2018)https://archive.audit.mn/?p=23745–Listoffinancialandbudgetexecutionauditreportsonthe2017financialstatementsbyindividualagenciesontheNationalAuditOfficewebsite(oldwebsite,informationisarchived,releasedMarch15,2018)https://archive.audit.mn/?p=25342–NewsreleasebytheNationalAuditOfficeoncompletionofauditreportsonfinancialstatementsandbudgetexecutionstatementsof31ministerialportfolio(postedonMay23,2018ontheNAOwebsite)TelephoneinterviewwithstaffmemberoftheStrategicManagementDepartmentoftheNAOheldonMarch27,2019EmailresponsesentbytheITstaffoftheNAO(proofofdatesofpublicreleaseofauditreports)onApril25,2019

Comment:TheNAOauditedfinancialstatementsofallofcentralgovernmentministries,departments,andagencies.Thelinksaboveprovidetheauditreportsforallministerialportfolios,aggregatedagencies(e.g.,theNationalTaxOfficeasaggregationofalltaxoffices),andindividualagencies(e.g.,individualtaxoffices).Thus,100percentofexpendituresallocatedtotheseentitiesareaudited.

Note:TheauditreportspostedontheNAOwebsitedonothavereleasedate.BasedontheinterviewwithastaffmemberoftheStrategicManagementDepartmentoftheNAO,thelastauditreporttobereleasedisontheconsolidatedfinancialstatementandbudgetexecutionstatementofthegovernment.ThesetworeportswerediscussedandapprovedbythelegislatureonJuly4,2018.Thisisthelastdatewhenanyauditreportisreleased.Mostofthereportsreleasedbeforethisdate.



IBPCommentForthisquestion,FY2017isassessedinsteadofFY2016-howevertheresearcher'sresponsesallrefertoFY2017,thereforetheyareallconfirmed.

99.Whatpercentageofextra-budgetaryfundswithinthemandateoftheSupremeAuditInstitution(SAI)hasbeenaudited?

GUIDELINES:

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

TheSAI’smandateistypicallydefinedinstatute.Onlyexpendituresrelatedtoextra-budgetaryfundswithintheSAI’smandateshouldbeconsideredforthis

question.(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:b.Extra-budgetaryfundsaccountingforatleasttwo-thirdsof,butnotall,expendituresassociatedwithextra-budgetaryfundswithintheSAI’smandatehavebeenaudited.

Source:https://www.legalinfo.mn/law/details/491-LawonStateAudithttp://shilendans.gov.mn/org/698?form=2750469&year=2017&month=12&group=0&task=2814–AuditreportoftheGovernmentContingency(Reserve)Fund(asanexample)https://archive.audit.mn/?p=25044–Listoffinancialandbudgetexecutionauditreportsonthe2017financialstatementsbyspecialgovernmentfundsontheNationalAuditOfficewebsite(oldwebsite,informationisarchived,releasedonMay3,2018)https://archive.audit.mn/wp-content/uploads/2018/05/NIIGMIIN-DAATGALIIN-SAN.pdf-FinancialauditreportfortheSocialSecurityFundfor2017https://www.legalinfo.mn/law/details/278-LawonGovernmentSpecialFunds(approvedJune29,2006)

TelephoneinterviewwithstaffmemberoftheStrategicManagementDepartmentoftheNAOheldonMarch27,2019EmailresponsesentbytheITstaffoftheNAO(proofofdatesofpublicreleaseofauditreports)onApril25,2019

Comment:Pursuanttoclause15.1.4,theNAOshallauditstatementsofspecialgovernmentfunds(i.e.extra-budgetaryfunds).TheNAOwebsitedisclosedauditreportson2017financialstatementsof13specialgovernmentfunds.Thereare29intotal,inaccordancewiththeLawonGovernmentSpecialFunds,includingtheSocialSecurityFund.Therefore,notallfundsareaudited.TheexpendituresoftheSocialSecurityFundamounttoabout2/3ofallexpendituresofextra-budgetaryfunds.Theauditreportisprovidedabove.



IBPCommentForthisquestion,FY2017isassessedinsteadofFY2016-howevertheresearcher'sresponsesallrefertoFY2017,thereforetheyareallconfirmed.

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

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

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

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

Source:ARofMongolia’s2016ConsolidatedBudgetExecution(МОНГОЛУЛСЫН2016ОНЫНЭГДСЭНТӨСВИЙНГҮЙЦЭТГЭЛДХИЙСЭНАУДИТ)athttps://archive.audit.mn/wp-content/uploads/2017/11/LAST-2017-FA-NegdsenTusuv-last.pdf

Comment:ARofMongolia’s2016ConsolidatedBudgetExecutiondoesn'thaveanExecutiveSummary.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.Yes,theannualAuditReport(s)includesoneormoreexecutivesummariessummarizingthereport’scontent.Comments:Idisagreewiththeanswer.Eventhough,NationalAuditpostedthereportontheirwebsitebeyondthecut-offdate,thereportalsocanbefoundfromtheParliamentwebsite.Mongolia's2017consolidatedbudgetexecutionwaspublishedin19thofJune.(forum.parliament.mn/files/39545).Inaddition,Parliamentalsopostedfollowinginformationthroughtheirwebsite.(http://www.parliament.mn/n/dijo).Therefore,FY2017shouldbeusedfortheARevaluationintheOpenBudgetSurveyquestionnaire.PleaseseePAGE5ofthePDFfileasaexecutivesummary.(ҮНДСЭНМЭДЭЭЛЭЛ).Thesectionwasupdatedfrom2016report.

ResearcherResponseHasbeenadvisedbytheIBPthatforAuditReports,IBPactuallyisaccepting,insomeexceptionalcases,AuditReportspublishedonthelegislature’swebsite(thisisontheadviceofINTOSAI),asParliamentsalsohavearoleinAuditOversight,andoftenarethe‘requestors’ofthereport,bylaw.Soweincludethelegislaturelink.Therefore,agreewithGRtochangethescoreto“a”.FY2017hasanexecutivesummary(ҮНДСЭНМЭДЭЭЛЭЛ)onPAGE5ofthePDFfile.

IBPCommentForthisquestion,FY2017isassessedinsteadofFY2016-seeARquestionsinSection1.

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:b.Yes,theexecutivereportspubliclyonmostauditfindings.

Source:-AuditReportforMongolia’s2016ConsolidatedBudgetExecution(InMongolian:МонголУлсын2016онынэгдсэнтөсвийнгүйцэтгэлдхийсэнаудитынтайлан).(MongolianNationalAuditOffice)athttps://archive.audit.mn/wp-content/uploads/2017/11/LAST-2017-FA-NegdsenTusuv-last.pdf

MOF’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReport(Сангийняамныаппаратын2016оныжилийнэцсийнсанхүүгийнтайлан)athttps://www.shilendans.gov.mn/pdfview?file=e56a1e590a0265a739e24680d95ddab2.pdf

MinistryofConstructionandUrbanDevelopment’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReportathttps://shilendans.gov.mn/pdfview?file=7e73a9c00a0265a74ae84e8ccf1e56d4.pdfDateofpublicationofMinistryofConstructionandUrbanDevelopment’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReportisseenathttps://shilendans.gov.mn/org/419?form=1741144&year=2017&month=12&group=2&task=736

MinistryofMinistryofRoadandTransport’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReportathttps://www.shilendans.gov.mn/pdfview?file=241f94e40a0265a701cc8559dee4ca83.pdf.DateofpublicationofMinistryofRoadandTransport’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReportisseenathttps://www.shilendans.gov.mn/org/418?form=1814260&year=2017&month=12&group=2&task=738.MinistryofRoadandTransportreportonstepsithastakentoaddressauditfindingson2017Year-endFinancialReportathttps://www.shilendans.gov.mn/org/418?form=2446234&year=2018&month=12&group=2&task=738.

Comment:Executivessometimesreportpubliclyonwhatstepsithastakentoaddressauditfindings.

Forexample,MOF’sreportonstepsithastakentoaddressauditfindingsonits2016Year-endFinancialReportwaspublished.DateofpublicationofMOF’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReport(Сангийняамныаппаратын2016оныжилийнэцсийнсанхүүгийнтайлан)isseenathttps://www.shilendans.gov.mn/org/408?form=1771809&year=2017&month=12&group=2&task=739.However,theMOFdidnotpublishreportonstepsithastakentoaddressauditfindingson2017Year-endFinancialReportasseenfromhttps://www.shilendans.gov.mn/org/408?group=2&year=2018.

-AsseenfromAuditReportforMongolia’s2016ConsolidatedBudgetExecution(p32),NAOgave5recommendationstoPrimeMinisterand4recommendationstoMinisterofFinance.However,MOFdidnotpublishreportonstepsithastakentoaddressauditfindingsonMongolia’s2016ConsolidatedBudgetExecution.

-MinistryofConstructionandUrbanDevelopment(MoCUD):MinistryofConstructionandUrbanDevelopment’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReportathttps://shilendans.gov.mn/pdfview?file=7e73a9c00a0265a74ae84e8ccf1e56d4.pdfDateofpublicationofMoCUD’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReportisseenathttps://shilendans.gov.mn/org/419?form=1741144&year=2017&month=12&group=2&task=736,However,theMoCUDdidnotpublishreportonstepsithastakentoaddressauditfindingson2017Year-endFinancialReportasseenfromhttps://shilendans.gov.mn/org/419?year=2018&month=12&group=2&task=736.

-MinistryofRoadandTransport:MinistryofMinistryofRoadandTransport’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReportathttps://www.shilendans.gov.mn/pdfview?file=241f94e40a0265a701cc8559dee4ca83.pdf.DateofpublicationofMinistryofRoadandTransport’sreportonstepsithastakentoaddressauditfindingson2016Year-endFinancialReportisseenathttps://www.shilendans.gov.mn/org/418?form=1814260&year=2017&month=12&group=2&task=738.However,MinistryofRoadandTransportdidnotpublishreportonstepsithastakentoaddressauditfindingson2017Year-endFinancialReportasseenfromhttps://www.shilendans.gov.mn/org/418?form=2446234&year=2018&month=12&group=2&task=738.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,theexecutivereportspubliclyonmostauditfindings.Comments:Idisagreewiththeanswer.Eventhough,NationalAuditpostedthereportontheirwebsitebeyondthecut-offdate,thereportalsocanbefoundfromtheParliamentwebsite.Mongolia's2017consolidatedbudgetexecutionwaspublishedin19thofJune.(forum.parliament.mn/files/39545).Inaddition,Parliamentalsopostedfollowinginformationthroughtheirwebsite.(http://www.parliament.mn/n/dijo).Therefore,FY2017shouldbeusedfortheARevaluationintheOpenBudgetSurveyquestionnaire.Moreover,MoFofficiallyrespondedtothepreviousactionsonauditfindingforAR2016reporton30/03/2018.

ResearcherResponseAccordingtoOpenBudgetSurveyGuidelinesonthePublicAvailabilityofBudgetDocuments(January2019),tobeacceptedintheOpenBudgetSurvey,budgetdocumentsmustmeetasetofcriteriaregardingtheiravailability:1.Budgetdocumentsmustbepublishedontheofficialwebsiteofthegovernmentbodythatproducesit.2.Budgetdocumentsmustbeavailablefreeofcharge.Therefore,theAuditreportmustbepublishedontheofficialwebsiteoftheNationalAuditOffice(NAO)thatproducesit,notbytheParliament.AlthoughMongolia’s2017ConsolidatedBudgetExecutionwasauditedinJune2018,ARwaspublishedbeyondtheresearchcut-offdateof31Dec,2018.The2017ARwaspublishedon25/01/2019asseenathttps://www.audit.mn/content?i=5c4aec7e854f5521c4268381.Therefore,weareassessing2016ARforthe2019OBSaspersurveyguidelineandadvicebyIBPstaff.AgreewithGRtochangescoreto“b”.

102.DoeseithertheSupremeAuditInstitution(SAI)orlegislaturereleasetothepublicareportthattracksactionstakenbytheexecutivetoaddressauditrecommendations?

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

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

Answer:b.Yes,theSAIorlegislaturereportspubliclyonmostauditrecommendations.

Source:https://archive.audit.mn/?page_id=1248–generallinktotherecommendationsoftheNationalAuditOfficeandactionstakenbypublicentitieshttps://archive.audit.mn/wp-content/uploads/2018/09/2018-onii-ehnii-hagas-akt-alban-shaardlaga-biylelt.pdf-Listofrecommendationsandtheactiontakenbytheindividualgovernmentagenciesandpubliccorporationswithregardtotheserecommendations,basedontheauditsoffinancialstatementsfor2017oftheseentities.https://archive.audit.mn/?p=31412–theNationalAuditOfficenewsreleaseontherecommendationsandfollow-upactionfortheMinistryof

Financeportfolio(releasedonDecember24,2018)

Comment:TheNAOreleasesareportontherecommendationsandactionstakenbypublicentities.Thesecondlinkabovegivesthelistofrecommendationsandfollow-upactionstakeninthefirsthalfof2018.TheNAOalsoholdsseriesofmeetingsonrecommendationsandfollow-upactionstakenbyministerialportfolios.ThelastlinkabovegivesanexampleofsuchameetingfortheMinistryofFinance(totalof10entitieswithintheportfolio).Thenewsreleasegivesthenumberofrecommendationsandamountofpenaltiesimposed,aswellasthedegreecompliancewiththeserecommendations.Similarmeetingswereheldforotherportfoliosaswell.

Thelegislaturedoesnotreportpubliclyonauditrecommendations.



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

Source:CorrespondencewithFiscalStabilityCouncil(FSC)(officialletter#10of25Feb2019)andBudgetAnalysisUnit(BAU)underParliamentarySecretariat(officialletter#16/309of4Mar2019)

Comment:ThereareFiscalStabilityCouncil(FSC)andBudgetAnalysisUnit(BAU)underParliamentarySecretariat.TheBSCwasjustestablishedinOctober,2018.Ithasauthoritytocommunicateexternallyinwrittenonletter(withitsownletterhead).Ontheotherhand,BAU(whichwasestablishedunderStateGreatKhural(Parliament)Secretariatin2016)canonlymakeexternalcommunicationviatelephoneonly.

InformationonBudgetStabilityCouncilTheStateGreatKhuralResolution#69of2017(athttps://www.legalinfo.mn/law/details/12963?lawid=12963),orderingtoformtheFiscalStabilityCouncil(FSC),firsthadaprovisionwithregardtoensuringtheindependentfunctioningoftheFSC.ThesameResolutionstatesthefunctionsoftheFSCas“…tocarryoutindependentandunbiasedmonitoringand

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

evaluationontheimplementationoftheFiscalStabilityLaw,GovernmentannualbudgetproposalssubmittedtotheSGKh…”.

TheStateGreatKhuralResolution#83of2017(athttps://www.legalinfo.mn/law/details/13058)approvedtheFiscalStabilityCouncilbylawandlaidthelegalbasisfortheoperationsoftheCouncil.TheArticleof2.1.ofthebylawstatesthat“TheCouncilshallcarryoutindependent,unbiasedandexpertisereviewandanalysisonbudgetpoliciesandmakeconclusionsandissuerecommendationstosupporttheoperationsoftheBudgetStandingCommitteeoftheStateGreatKhural”.

Aspertheabovementionedbylaw,FiscalStabilityCouncilshallcompriseofachairand8non-permanentmembers./Article8.1ofthebylaw/(athttps://www.legalinfo.mn/annex/details/8152?lawid=13058)

BudgetanalysisunitshallsupporttheFiscalStabilityCounciloftheStateGreatKhuralbyprovidingnecessaryinformationandreviews.TheBudgetanalysisunitconsistsof9staff,specializedinfinanceandeconomics/Article6.4ofthebylaw/(athttps://www.legalinfo.mn/annex/details/8152?lawid=13058)

-WithregardtotheindependentfunctioningoftheBAU,theArticle39.3oftheLawonStateGreatKhural(athttps://www.legalinfo.mn/law/details/354)stipulatesthat“anindependentunitshalloperateundertheBudgetStandingCommitteetopreparefordeliberationofthebudgetsattheStateGreatKhural;toimprovetheoversightonbudgetperformance;toprovidesupporttowardsincreasingtheimpact;issuepolicylevelrecommendationsandcarryoutrelevantanalysis;theArticle39.4ofthesamelawstatesthat“..theunitstatedintheArticle39.3shallbepositionedinthestructureoftheSecretariatoftheStateGreatKhural”.https://www.legalinfo.mn/additional/details/617?lawid=354-AspertheOrder#651oftheGeneralSecretaryoftheStateGreatKhuralSecretariat(2016),theunitwascomprisedof7staffandin2018upontheestablishmentoftheBudgetStabilityCouncil,bytheOrder#580oftheGeneralSecretaryoftheStateGreatKhuralSecretariat(2018),2staffoftheCouncilwereaddedtotheBAUthusmakingatotalof9staff/asstipulatedintheArticle11oftheBudgetStabilityCouncilCharter,whichwasapprovedbytheStateGreatKhuralResolution#83of2017https://www.legalinfo.mn/law/details/13058?lawid=13058,theunitshallhavenotmorethan2staff/.Asofnow,theunitisfunctioningwith9staff,whoarespecializedinbudgetandfinancialfields.-Itclaimsthatstaffingissufficientforconductinganalysis.-SGKhSecretariathaditsstaffparticipateinshorttrainings5timesbetween2016-2019.Thereisaneedtostrengthenthecapacity.-Itclaimsthatithassufficientfunding.-BAUdoesnotuseresearchandanalysissoftwareinitsdailyoperations.ResearchandanalysissoftwareprogramssuchasSPSS,E-viewsareusedtoperformspecialtasksandservicesanditisfullypossibletocontinueusingthem.-BAUisauthorizedtocontactwithgovernmentandstatebodiesviaphonesandifdeemednecessary,themanagementoftheSGKhSecretariatcancommunicatethroughofficialletters.

PeerReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thereisanIFI,buteitheritsindependenceisnotsetinlaworitsstaffingandresources,includingfunding,areinsufficienttocarryoutitstasks.Comments:TheresearcherfocusedonBudgetAnalysisUnit,buttheBAUispartoftheparliamentsecretariat,whichinturn'providesprofessional,methodological,technicalandorganizationalassistancetothemembers,standing,sub,andtemporarycommitteesoftheparliament'bythelawonStateGreatHural(article38.2),assuch,theBAUcannotbeconsideredindependent.TheFiscalStabilityCouncil,ontheotherhand,issupposedtobeindependent,butitsrolewaslimitedtoprovidingassistancetotheBudgetStandingCommitteeoftheparliament(reportonitsperformancetotheBudgetStandingCommittee6.2ofthebylawsofthefiscalstabilitycouncil;provideassistancetotheactivitiesoftheBudgetStandingCommitteeoftheparliament1.2ofthesamebylaws).Also,asofnow,theFSChasnotprovidedanypublicreportsonitsconclusionsorrecommendationsonthestateoffiscalaffairs.AssuchiwouldconsidertheFSCsetupasanindependentinstitution(toalimitedextent),buthasnotbeensufficientlystaffedorresourcedtocarryoutitswork.


ResearcherResponseAgreewiththePRtochangescoreto“b”andaddthefollowingcomments:“TheFiscalStabilityCouncil,ontheotherhand,issupposedtobeindependent,butitsrolewaslimitedtoprovidingassistancetotheBudgetStandingCommitteeoftheparliament(reportonitsperformancetothe

BudgetStandingCommittee6.2ofthebylawsofthefiscalstabilitycouncil;provideassistancetotheactivitiesoftheBudgetStandingCommitteeoftheparliament1.2ofthesamebylaws).Also,asofnow,theFSChasnotprovidedanypublicreportsonitsconclusionsorrecommendationsonthestateoffiscalaffairs.AssuchIwouldconsidertheFSCsetupasanindependentinstitution(toalimitedextent),buthasnotbeensufficientlystaffedorresourcedtocarryoutitswork.“

IBPCommentIBPconfirmsaBscorebasedontheindependenceandmandateoftheFiscalStabilityCouncil(FSC)recognizingthatitisrecentlyestablishedandasoftheendoftheOBSresearchperiod,hadyettoproducethereportspublishedbyanIFI,thereforeaBscoreisappropriate.

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:CorrespondencewithBudgetStabilityCouncil(BSC)(officialletter#10of25Feb2019)andBudgetAnalysisUnit(BAU)underParliamentarySecretariat(officialletter#16/309of4Mar2019)

Comment:InformationonFiscalStabilityCouncil-FiscalStabilityCouncildoesnotcarryoutstand-alonemacroeconomicreviews.Data,studiesandinformation,issuedbytheBudgetanalysisunitoftheSGKhareusedfortheofficialuse.oFiscalStabilityCouncilundertakesanassessmentoftheofficialmacroeconomicforecastsproducedbytheexecutive.After3daysuponsubmittingtheconclusionandrecommendationstotherelevantStandingcommitteesoftheStateGreatKhural,theCouncilcandisclosethemtothepublicandprovideexplanations/Article3.2ofthebylaw/(athttps://www.legalinfo.mn/annex/details/8152?lawid=13058).oFiscalStabilityCouncilcarriesoutanalysisonannualbudgetsofMongolia,itsframework,medium-termbudgetframeworkproposalsanddraftsofthesocio-economicdevelopmentguidelinesofMongolia./Article3.1.1ofthebylaw/(athttps://www.legalinfo.mn/annex/details/8152?lawid=13058).oWithinthescopeoftheFiscalstabilitylaw,enforcementstatusofbudgetprinciplesandspecialprovisionsisanalyzedbasedonbudgetperformancestatementandreports./Article3oftheSGKhResolution#69(athttps://www.legalinfo.mn/law/details/12963?lawid=12963)andArticle3.1.1.ofFSCbylaw/(athttps://www.legalinfo.mn/annex/details/8152?lawid=13058).

FSCpresenteditsrecommendationson2019EBPduringaworkshoporganizedbyus(OpenSocietyForumofMongolia,aNGO)on30October2018.

InformationandInterviewwithHeadoftheFSCcanbefoundatwebsiteofBloombergMongoliaTV(http://bloombergtv.mn/%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-%D1%82%D0%BE%D0%B3%D1%82%D0%B2%D0%BE%D1%80%D1%82%D0%BE%D0%B9-%D0%B1%D0%B0%D0%B9%D0%B4%D0%BB%D1%8B%D0%BD-%D0%B7%D3%A9%D0%B2%D0%BB%D3%A9%D0%BB-2019-%D0%BE%D0%BD%D1%8B-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-%D0%B0%D0%BB%D0%B4%D0%B0%D0%B3%D0%B4%D0%BB%D1%8B%D0%B3-1-3-%D0%B8%D1%85-%D0%BD%D0%B0%D1%8F%D0%B4-%D1%82%D3%A9%D0%B3%D1%80%D3%A9%D0%B3%D1%82-%D1%82%D0%BE%D0%B3%D1%82%D0%BE%D0%BE%D1%85-%D1%81%D0%B0%D0%BD%D0%B0%D0%BB%D1%82%D0%B0%D0%B9-%D0%B1%D0%B0%D0%B9%D0%BD%D0%B0/?cid=58)

InformationonBudgetAnalysisUnit-BudgetAnalysisUnitdoesnotcarryoutstand-alonemacroeconomicanalysis.However,itpublishesquarterlyMacroeconomicreviewsusingthedataandinformationofthestatebodiesinchargeandprovidesthisinformationtothemanagementofSGKhSecretariat,theBudgetStandingCommitteeandtheFiscalStabilityCouncil(FSC)TheinformationispostedontheofficialwebsiteoftheSGKhSecretariatopentothepublic.www.parlianment.mn-BudgetAnalysisUnitdoesnotundertakeanassessmentoftheofficialmacroeconomicforecastsproducedbytheexecutive.-BudgetAnalysisUnitanalysesmonthlybudgetperformanceandasummarizedreviewthereonispreparedanddistributedtoMembersofSGKhandpostedontheofficialwebsiteoftheSGKhSecretariat.ExpenditureofeachBudgetGeneralmanagersareanalyzedbyBudgetAnalysisUnitindetailbyeconomicclassificationsanddetailedinformationrelatedtoinvestmentisprovidedtothemembersoftherelevantStandingcommittees.TheFiscalStabilityCouncilisalsoprovidedwithsuchinformation.Themostrecentreviewpreparedis“AShortsummaryontheperformanceofConsolidatedBudgetofMongoliafortheJanuaryof2019”whichwaspublishedon22ndJanuary2019/httд://parIiament.mn/n/ufcv/-AnnualbudgetsofMongolia,itsadjustmentproposals,medium-termfiscalframework,draftforthesocio-economicdevelopmentguidelineofMongolia,whicharesubmittedtotheSGKh,arereviewedandanalyzedbyBudgetAnalysisUnit.AsummaryandproposalsthereonarepreparedanddeliveredtotherelevantStandingandsub-standingcommitteesandWorkinggroups.-PerformanceandGovernmentfinancialconsolidatedreportsarereviewedandanalyzedbyBudgetAnalysisUnitandsummarythereonispreparedanddeliveredtotheBudgetStandingcommitteeandtheSub-StandingcommitteeonExpenditureoversight.

Forthepurposesofthisquestion,becausereportspublishedonlinearerequiredtoscoreaboveaD,becausetherewerenotyetanyreportspublishedasofthecut-offdateofDecember31,2018,thisquestionisscoredDfornow,butthisscoremayhopefullyincreaseinthefutureastheBSCbeginsitsreportingactivities.



105.DoestheIndependentFiscalInstitution(IFI)publishitsowncostingsofnewpolicyproposals,toassesstheirimpactonthebudget?

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

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

Answer:d.No,thereisnoIFI;ortheIFIdoesnotpublishitsowncostingsofnewpolicyproposals.

Source:CorrespondencewithBudgetStabilityCouncil(BSC)(officialletter#10of25Feb2019)andBudgetAnalysisUnit(BAU)underParliamentarySecretariat(officialletter#16/309of4Mar2019)

http://www.forum.mn/index.php?sel=project&menu_id=30&obj_id=5498-NewsonMeetingon2019EBPofMongoliaatwhichtheFiscalStabilityCouncilpresenteditsopinions(meetingisorganizedbytheOpenSocietyForumofMongolia)

http://www.forum.mn/res_mat/2018/2019%20Budget_Proposal-PPT_%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD%20%D1%82%D0%BE%D0%B3%D1%82%D0%B2%D0%BE%D1%80%D1%82%D0%BE%D0%B9%20%D0%B1%D0%B0%D0%B9%D0%B4%D0%BB%D1%8B%D0%BD-PP%20%D0%B7%D3%A9%D0%B2%D0%BB%D3%A9%D0%BB.pdf-Presentationon2019EBPofMongoliabyFiscalStabilityCouncil

Comment:RegularexpenditureassessmentsaremadebyBudgetAnalysisUnitasneededtofollow-uptheinquiriesfromMembersofSGKh.In2018,expenserelatedreviewsforthedraftamendmentstotheConstitutionofMongolia,draftlawonPresidentialelections,draftlawonelectionsofCitizens’RepresentativeKhuralofaimag,thecapitalcityandsoumsanddistrictsweredoneaccordingtothemethodologytoassesstheexpenses,statedintheLawonLegislation.Thesedraftlaws,alongwiththeexpenseassessments,willbepostedonthewebsiteforum.parIiament.mnbeforethesubmissionofthesedraftlawstogetpublicopinionsthereon.

ForFiscalStabilityCouncil,Article3oftheSGKhResolution#69stipulatesthat“…itshallmakeindependent,un-biasedmonitoringandevaluationonbudgetproposalsandsocio-economicdevelopmentguidelinedraftsandotherdraftlawsandregulationsandissueconclusionandrecommendationthereon”.

FiscalStabilityCouncilpresenteditsopinionson2019EBPofMongoliaatthemeetingisorganizedbytheOpenSocietyForumofMongoliaon5Nov2018.PPTisfoundathttp://www.forum.mn/res_mat/2018/2019%20Budget_Proposal-PPT_%D0%A2%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD%20%D1%82%D0%BE%D0%B3%D1%82%D0%B2%D0%BE%D1%80%D1%82%D0%BE%D0%B9%20%D0%B1%D0%B0%D0%B9%D0%B4%D0%BB%D1%8B%D0%BD-PP%20%D0%B7%D3%A9%D0%B2%D0%BB%D3%A9%D0%BB.pdf.

Forthepurposesofthisquestion,becausereportspublishedonlinearerequiredtoscoreaboveaD,becausetherewerenotyetanyreportspublishedasofthecut-offdateofDecember31,2018,thisquestionisscoredDfornow,butthisscoremayhopefullyincreaseinthefutureastheBSCbeginsitsreportingactivities.



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:CorrespondencewithBudgetStabilityCouncil(BSC)(officialletter#10of25Feb2019,[email protected])CorrespondencewithBudgetAnalysisUnit(BAU)underParliamentarySecretariat(officialletter#16/309of4Mar2019)

Comment:Inthelast12months,BudgetAnalysisUnittookpartinthedeliberationsofproposalforthebudgetframeworkstatement,budgetperformance,budgetissuesbytheBudgetStandingcommittee;deliberationsbytheStandingCommitteeonEconomicsondraftlawssuchasimplementationofsocio-economicdevelopmentguidelines,draftlawonMoney;eachdeliberationontheSGKhresolutionsanditprovidesnecessaryclarificationsincaseofraisedinquiries,relatedtoBAUissuedreviews.InFebruary,2019togetherwiththeBudgetStandingcommittee,itsuccessfullyorganizeddiscussionworkshopsondraftpackagelawsonTaxationanddraftlawonamendmentstotheLawonprocurementofgoods,worksandserviceswithstateandlocalfunds.

FiscalStabilityCouncil(FSC)wasestablishedinOctober,2018andsincethen,itsubmittedcommentsonproposalforthe2019ConsolidatedBudgetProposalofMongoliatotheBudgetStandingcommitteeforitsdeliberation.Inaddition,itcantakepartindiscussionsandothereventsorganizedbytheBudgetStandingcommittee.Forexample(accordingtoemailfromFSCof3June2019),1.FSCsubmitteditsopinionon2019EBPtoBudgetStandingCommitteeon24October2018butdidnotattendthediscussion.2.FSCattendeddiscussionofdraftofPackageLawofTaxon18Feb2019.FSCsubmitteditsopinionondraftLawtoMP(Battumur.B),aheadoftheworkinggroupofthedraftlawon25Feb2019.3.FSCattendeddiscussiondraftofLawonAmendementtoProcurementbyStateandLocalPropertieson19Feb2019.FSCsubmitteditsopinionondraftLawtoMP(Oyunkhorol.D),aheadoftheworkinggroupofthedraftlawon15March2019.

Becausetheonlymeetingstheyattendedstartedin2019,however,becausetheOBS2019cut-offdatewasDecember31,2018,thesemeetingscannotbecountedforthisOBSround,andfornowthescorewillremainD.AstheBSCcontinuesactivitiesinfutureyears,thisscoremayincrease.



107.Doesthefulllegislatureand/oralegislativecommitteedebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposal?

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

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

Toanswer“a,”thefulllegislaturemustdebatebudgetpolicypriortothetablingoftheExecutive’sBudgetProposalandapproverecommendationsfortheupcomingbudget.

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

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

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

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

Source:-Draft2019PBSisfoundathttp://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf.-EnactedPBSfor2019(25May2018)isfoundathttps://www.legalinfo.mn/law/details/13414.-Lawon2019PrinciplesforSocio-EconomicDevelopmentofMongolia(“МОНГОЛУЛСЫНЭДИЙНЗАСАГ,НИЙГМИЙГ2019ОНДХӨГЖҮҮЛЭХҮНДСЭНЧИГЛЭЛБАТЛАХТУХАЙ”athttps://www.legalinfo.mn/law/details/13451

Comment:Draftof2019PBSwasdebatedbytheParliamentandthenwasenacted.AccordingtoBudgetLaw,draftPBSshouldbesubmittedbytheGovernmenttotheParliamentnolaterthanthe1stofMayofeachyearandexpectedtobeapprovedbytheParliamentnolaterthanthe1stofJuneofeachyear(aroundsixmonthsbeforethestartofthebudgetyear).TheMinistryofFinancepublisheddraft2019PBSsubmittedtotheLegislatureon30April2018asseenathttp://www.iltod.gov.mn/?p=4546(budgetinformationportalrunbytheMOF).

Draft2019PBSisfoundathttp://www.iltod.gov.mn/wp-content/uploads/2019/01/%D0%A3%D0%98%D0%A5-%D0%B4-%D3%A9%D1%80%D0%B3%D3%A9%D0%BD-%D0%B1%D0%B0%D1%80%D0%B8%D1%85-%D0%B1%D0%B0%D0%B3%D1%86-2018.04.30-1628.pdf.

-EnactedPBSfor2019(25May2018)isfoundathttps://www.legalinfo.mn/law/details/13414(governmentdataportaloflegaldocumentsrunbytheMOF).

-TheLawonBudgetrequirestheParliamenttodebateandenactLawonPrinciplesforSocio-EconomicDevelopmentofMongoliabyevery1June.ThisLawsetsindicatorstobeachievedforthenextyearandsomeofactivitiesarefundedfrompublicbudget.Lawon2019PrinciplesforSocio-EconomicDevelopmentofMongoliawasapprovedon24May2018asseenathttps://www.legalinfo.mn/law/details/13451.



108.HowfarinadvanceofthestartofthebudgetyeardoesthelegislaturereceivetheExecutive’sBudgetProposal?

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

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

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

Answer:a.ThelegislaturereceivestheExecutive’sBudgetProposalatleastthreemonthsbeforethestartofthebudgetyear.

Source:BudgetLaw(Төсвийнтухайхууль)(2011)athttps://www.legalinfo.mn/law/details/12254

http://www.iltod.gov.mn/?p=4501

Comment:ByArticle8.4.5oftheBudgetLaw,ExecutivessubmittheproposalforthenextyearbyOctober1ofeachyear(3monthsbeforethestartofthebudgetyear).

TheExecutivessubmitted2019EBPtotheLegislatureon28September,2018.Thedateofsubmissioncanbeprovenbyhttp://www.iltod.gov.mn/?p=4501.

2019EBPisfoundathttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfandhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf.Webportalhttp://www.iltod.gov.mnisrunbyDepartmentofFiscalPolicyoftheMinistryofFinance.



109.WhendoesthelegislatureapprovetheExecutive’sBudgetProposal?

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

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


spendingandrevenueauthority.

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

Answer:a.Thelegislatureapprovesthebudgetatleastonemonthinadvanceofthestartofthebudgetyear.


https://www.legalinfo.mn/law/details/12964

Comment:ByClause8.4.8oftheBudgetLaw,theParliamentapprovesthebudgetby15Novemberofeachyear.

2018EBwasapprovedon14November2017asshownathttps://www.legalinfo.mn/law/details/12964,whichiscentralsystemoflegalinformationrunbytheMinistryofJustice.



110.DoesthelegislaturehavetheauthorityinlawtoamendtheExecutive’sBudgetProposal?

GUIDELINES:

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

The“a”responseisappropriateonlyiftherearenorestrictionsontherightofthelegislaturetomodifytheExecutive’sBudgetProposal,includingitsrighttochangethesizeoftheproposeddeficitorsurplus.The“b”responsewouldbeappropriateif,forinstance,thelegislatureisrestrictedfromchangingthedeficitorsurplus,butitstillhasthepowertoincreaseordecreasefundingandrevenuelevels.Themorelimited“c”responsewouldapplyif,forinstance,thelegislaturecanonlyre-allocatespendingwithinthetotalssetintheExecutive’sBudgetProposalorcanonlydecreasefundinglevelsorincreaserevenues.Finally,response“d”wouldapplyifthelegislaturemaynotmakeanychanges(oronlysmalltechnicalchanges),orifamendmentsmustfirstbeapprovedbytheexecutive.Inthesecases,thelegislatureisessentiallyonlyabletoapproveorrejectthebudgetasawhole.Iftheansweris“b”or“c”,pleaseindicatethenatureoftheamendmentpowersavailabletotheParliamentandhowtheyarelimited.

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


Comment:AccordingtoBudgetLaw,norestrictionsontherightofthelegislaturetomodifytheExecutive’sBudgetProposal,includingitsrighttochangethesizeoftheproposeddeficitorsurplus.

Article9ontheauthoritiesofStateGreatKhuralisprovidedbelow.CHAPTERTHREEAuthoritiesandResponsibilitiesofstateinstitutionsandofficialsonbudgetArticle9.AuthoritiesofStateGreatKhural9.1.TheStateGreatKhuralhasthefollowingauthoritiesandresponsibilities:9.1.1.ApprovetheMedium-termFiscalFrameworkStatementasstatedinprovision9.1.1oftheFiscalStabilityLaw;9.1.2.ApprovetheStateGeneralGuidelinesforSocio-economicDevelopment,statebudget,SocialInsuranceFundBudget,HumanDevelopmentFundBudgetandtheiramendmentspreparedinconformitywiththeMedium-termFiscalFrameworkStatement;


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:b.Yes,thelegislaturehasauthorityinlawtoamendtheExecutive’sBudgetProposal,withsomelimitations.Comments:InNovember2017,changeintheBudgetLawthatlimitstheauthorityofthelegislaturesoncurtainpoints.https://www.legalinfo.mn/law/details/12254CHAPTER2,6.Adoptingbudgetprinciples:6.2.6.a,6.2.6.bwereadded.

ResearcherResponseAgreewiththeGRtochangescoreto“b”andaddthefollowingcomments:“ChangesintheBudgetLawmadeinNovember2017limitstheauthorityofthelegislaturesoncertainpoints(CHAPTER2,Article6.Adoptingbudgetprinciples:6.2.6.a,6.2.6.bwereadded).Thelegalprovisionsareasbelow:6.2.6.IftheStateIkhKhuralandthelocalself-governingbodymakeamendmentstothebudgetproposalsubmittedbytheGovernmentandtheGovernor,theyshallmakethefollowingarrangement:6.2.6.a.anyincreaseinexpendituresforprojects,programsandmeasuresshouldbecompensatedwithdecreaseinexpendituresforotherprojects,programsandmeasures,nottoincreasetotalamountofexpenditure.6.2.6.b.anydecreaseintaxesandfeestobecollectedtobudgetshouldresultasameamountofdecreaseinexpenditure.(Source:https://www.legalinfo.mn/law/details/12254?lawid=12254)”(Mongolianversion:6.2.6.УлсынИхХурал,нутгийнөөрөөудирдахбайгууллаганьЗасгийнгазар,Засагдаргынөргөнмэдүүлсэнтөсвийнтөсөлдөөрчлөлторуулахаарболдоордурдсанзохицуулалтхийнэ:6.2.6.а.тодорхойтөсөл,хөтөлбөр,аргахэмжээнийзарлагыгнэмэгдүүлэхээрболбусадтөсөл,хөтөлбөр,аргахэмжээнийзардлыгмөнхэмжээгээрбууруулж,нийтзарлагынхэмжээгнэмэгдүүлэхгүйбайх;6.2.6.б.төсөвттөвлөрүүлэхтатварболонтөлбөрийнхэмжээгбууруулахболмөнхэмжээгээрзардлыгбууруулах.)

IBPCommentBasedonthefeedbackofthegovernmentreviewer,andconfirmationoftherelevantsectionofthelawfromtheresearcher,thescoreforthisquestionisrevisedtoC.ACscoreappliesincaseswheretherearelimitsonthelegislatureinmakingchangesthatincreasetotalexpenditures(andnotjustthedeficit).Thismeansthatthelegislaturecanonlyreallocatefundingwithinthetotalssetbytheexecutive,whichisaCscoreforthisquestion.

111.Duringthemostrecentbudgetapprovalprocess,didthelegislatureuseitsauthorityinlawtoamendtheExecutive’sBudgetProposal?

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

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

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

Source:2019EBPor2019ConsolidatedBudgetisfoundathttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdfandhttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-2.pdf.2019EBisfoundathttps://www.legalinfo.mn/law/details/13781?lawid=13781.

Comment:ThelegislatureuseditsauthorityinlawtoamendtheExecutive’sBudgetProposal,andsomeamendmentsweremade.TheParliamentdebateddraft2019EBPandamendeditascanbefoundin2019EB.Forinstance,theParliamentamendedrevenuefromproposed7,303,575.7mlntugrugto7,353,673.5mlntugrugandexpenditurefromproposed9,357,150.7mlntugrugto9,406,581.7mlntugrugascanbefoundfromArticle4and6ofLawon2019EBathttps://www.legalinfo.mn/law/details/13781?lawid=13781andpdfpage18and19ofPartofEBPathttp://www.iltod.gov.mn/wp-content/uploads/2018/10/Bagts-1.pdf.



112.Duringthelastbudgetapprovalprocess,didaspecializedbudgetorfinancecommitteeinthelegislatureexaminetheExecutive’sBudgetProposal?

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

Areportwiththecommittee’sfindingsandrecommendationsisintendedtoinformthedebateinthefulllegislature,thereforeitmustbepublishedbeforethelegislaturehasadoptedthebudget.

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

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

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

Source:http://parliament.mn/files/43171

Comment:TheBudgetStandingCommitteeoftheParliamentofMongoliahadatleastonemonthtoexaminetheExecutive’sBudgetProposal,anditpublishedanotewithfindingsandrecommendationspriortothebudgetbeingadopted.Discussionof2019EBPcanbefoundattheMinutesofMeetingoftheBudgetStandingCommitteeoftheParliamentofMongoliadated2November,2018,duringtheParliamentarySessionofFall,2018(МонголУлсынИхХурлын2018онынамрынээлжитчуулганыТөсвийнбайнгынхорооны11дүгээрсарын02-ныөдөр/Баасангараг/-ийнхуралдаанытовчтэмдэглэл)athttp://parliament.mn/files/43171.



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,the

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

Forpurposesofrespondingtothisquestion,usethosesectoralcommitteesthatarebestperforming–thatis,theonesthatexaminethebudgetthelongestandthatpublishreports.

Answer:b.Yes,sectorcommitteeshadlessthanonemonthtoexaminetheExecutive’sBudgetProposal,andtheypublishedreportswithfindingsandrecommendationspriortothebudgetbeingadopted.

Source:http://forum.parliament.mn/files/42493http://forum.parliament.mn/projects/445

Comment:Informationpackageof2019EBP,includingdiscussionattheParliamentisfoundathttp://forum.parliament.mn/files/42493.Asseenfromhttp://forum.parliament.mn/projects/445,2019EBPwasdiscussedby6ParliamentaryStandingCommittees.OpinionsbyrespectiveCommitteesarepublishedaswell.Forinstance,CommitteeonEnvironment,FoodandAgricultureandCommitteeonSocialPolicy,Education,CultureandSciencediscussedtheEBPandmadetheiropinionon23October2018.



114.Inthepast12months,didacommitteeofthelegislatureexaminein-yearimplementationoftheEnactedBudgetduringtherelevantbudgetexecutionperiod?

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

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

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

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

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

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

Answer:d.No,acommitteedidnotexaminein-yearimplementation.

Source:MeetingMinutesofBudgetCommitteeoftheParliamentfor1Jan-30Dec,2018arefoundathttp://parliament.mn/n?cid=365;http://parliament.mn/n?cid=365&page=2;http://www.parliament.mn/n?cid=170&page=3.

Comment:Atotalof26MeetingMinutesofBudgetCommitteeoftheParliamentarepublished.However,therenoneofthemareonexaminationofin-yearimplementationof2018EnactedBudgetbytheBudgetCommitteeofthelegislature.


GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Yes,acommitteeexaminedin-yearimplementation,butitdidnotpublishanyreportwithfindingsandrecommendations.Comments:DuringFY2018,BudgetCommitteeoftheParliamentalongwithMoFandIMFdidholda3-4meetings,regardingtheimplementationof"ExtendedFacilityFund"programontheEnactedBudget.TheoutcomesofthemeetingwaspublishedasaoverallreviewoftheprogramonIMFwebsite.https://www.imf.org/en/Publications/CR/Issues/2018/11/02/Mongolia-Fifth-Review-Under-the-Extended-Fund-Facility-Arrangement-and-Request-for-46323

ResearcherResponseInthereportfromtheIMFmeetings,Table2a.Mongolia:SummaryOperationsoftheGeneralGovernment,2015–23onp28,Table2b.Mongolia:SummaryOperationsoftheGeneralGovernment,2015–23onp29andSection“FiscalPolicy”onpp50-52providesinformationonbudgetindicatorsandfiscalpolicy.However,wedonotfindanystatementonwhetheracommitteeofthelegislaturewasinvolvedintheexaminationofthein-yearbudgetimplementation.Onp3,wejustfindthat“…ThemissionmetFinanceMinisterCh.Khurelbaatar,BankofMongoliaGovernorN.Bayartsaikhan,andotherseniorofficialsaswellasprivatesectorrepresentatives.”Therefore,Istillwouldconsideracommitteedidnotexaminein-yearimplementationandwouldliketokeepthescore“d”.

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:d.Thereisnolaworregulationrequiringtheexecutivetoobtainapprovalfromthelegislaturepriortoshiftingfundsbetweenadministrativeunits,andinpracticetheexecutiveshiftsfundsbetweenadministrativeunitsbeforeobtainingapprovalfromthelegislature.

Source:BudgetLawofMongolia(2011)http://www.legalinfo.mn/law/details/504

Comment:AccordingtoBudgetLaw,ageneralbudgetgovernorshallbeentitledtoshiftfundsbetweensaytwooftheagenciesunderhisportfoliowithoutlegislature'sapproval.Butshiftsbetweenthebudgetsoftwogeneralbudgetgovernors,orshiftsbetweencapitalandrecurrentexpendituresareprohibitedbylaw.

Legalprovisionsareprovidedbelow.Article34Supplementarybudget34.1ForthefollowingcircumstancestheGovernmentshallformulateandsubmitasupplementarybudgetfortheparticularfiscalyeartotheStateGreatKhural(Parliament):34.1.4.Adjustmentofbudgetsbetweengeneralbudgetgovernors

Article42AdjustmenttotheBudgetofBudgetGovernor42.1Budgetadjustmentsbetweengeneralbudgetgovernorscanbedoneonlythroughthesupplementarybudgetoftheparticularyear.(4.1.36.“generalbudgetgovernor”meansanofficialwhoisauthorizedtoplanbudgetsfortheareawithinhisauthorityandallocate,oversee,manageandreportontheexecutionoftheapprovedbudgetsinaccordancewithlegislation;Article14definesofficialsthatshallactasGeneralbudgetgovernorsandtheirauthorities.Clause14.1.8statesthatCabinetMembershallactasGeneralbudgetgovernorinrelationtothebudgetoftherespectiveStateCentralAdministrativeBodyandthebudgetofotherorganisationswithinhis/herPortfoliospecifiedbyLaw)

“Articles34and42ofBudgetLaw(2011)refertosupplementarybudgetandadjustmenttotheBudgetofBudgetGovernor.AccordingtoArticle34.1.4theGovernmentshallformulateandsubmitasupplementarybudgetfortheparticularfiscalyeartotheStateGreatKhural(Parliament)foradjustmentofbudgetsbetweengeneralbudgetgovernors.

DefinitionofBudgetGovernorsArticle4.1.35.“budgetgovernor”meansgeneral,centralanddirectbudgetgovernors;Article4.1.36.“generalbudgetgovernor”meansanofficialwhoisauthorizedtoplanbudgetsfortheareawithinhisauthorityandallocate,oversee,manageandreportontheexecutionoftheapprovedbudgetsinaccordancewithlegislation;Article14definesofficialsthatshallactasGeneralbudgetgovernorsandtheirauthorities.Clause14.1.8statesthatCabinetMembershallactasGeneralbudgetgovernorinrelationtothebudgetoftherespectiveStateCentralAdministrativeBodyandthebudgetofotherorganizationswithinhis/herPortfoliospecifiedbyLaw.Article4.1.37.“centralbudgetgovernor”meansanofficialwhoisauthorizedtoplanbudgetforfunctionsassignedbythegeneralbudgetgovernor,re-allocateittoadirectbudgetgovernor,overseeandmanagebudgetresourcesandreportonbudgetexecutioninaccordancewithlegislation;Article4.1.38.“directbudgetgovernor”meansanofficialwhoisauthorizedtoplanbudgetresourcesforfunctionsassignedbyageneralbudgetgovernororcentralbudgetgovernor,andmanagethebudgetresourcesandreportonitsexecutioninaccordancewithlegislation;

AccordingtoArticle42PMasageneralbudgetgovernorshallbeentitledtoshiftfundsbetweensaytwooftheagenciesunderhisportfoliowithoutlegislature'sapproval.Butshiftsbetweenthebudgetsoftwogeneralbudgetgovernors,orshiftsbetweencapitalandrecurrentexpendituresareprohibitedbylaw.Legalprovisionsareasbelow:Article42AdjustmenttotheBudgetofBudgetGovernor42.1Budgetadjustmentsbetweengeneralbudgetgovernorscanbedoneonlythroughthesupplementarybudgetoftheparticularyear.42.2Budgetgovernorscanmakeadjustmentinthebudgetinthefollowingways:42.2.1.Generalbudgetgovernors:42.2.1.a.betweenprogramsofhis/herportfolio;42.2.1.b.betweenbudgetsofcentralbudgetgovernorsunderhissupervisionandresponsibility;42.2.1.c.betweenbudgetsofcentralbudgetgovernorsanddirectbudgetgovernors;42.2.1.d.betweenbudgetsofdirectbudgetgovernorsunderhissupervisionandresponsibility;42.2.2.centralbudgetgovernors,betweenbudgetsofdirectbudgetgovernorsunderhissupervisionandresponsibility;42.2.3.directbudgetgovernors,onlybetweenhis/herrecurrentexpenditures.42.3.Adjustmentinthebudgetofdirectbudgetgovernorsshallberesolvedasdescribedbelow:42.3.1.Budgetgovernorshallpresenthis/herproposalonadjustmentforthebudgettotherespectivecentralbudgetgovernor,ifhe/shedoesnotreporttocentralbudgetgovernorthentogeneralbudgetgovernor;42.3.2.Centralbudgetgovernorshallpresenttheproposaltotherespectivegeneralbudgetgovernor;42.3.3.ifanadjustmentproposalpertainstothestatebudget,theHumanDevelopmentFundbudgetandtheSocialInsuranceFundbudget,thegeneralbudgetgovernorshallpresenttheproposaltotheStateAdministrativeBodyResponsibleforBudgetandFinanceMattersandifitpertainstothelocalbudget,presenttheproposaltoaimag,capitalcity,soumordistrictgovernors.42.3.4.Anorganizationoranofficialspecifiedinprovision42.3.3ofthisLawshallresolveadjustmentsbymakingchangesinmonthlyandquarterlyallotmentschedulesuponthereviewandapprovalofthegeneralbudgetgovernor’sproposalspecifiedinprovision42.2ofthisLaw.42.4.Permissionshallbeobtainedfromtheupperlevelbudgetgovernorformakingbudgetadjustmentsspecifiedin42.2ofthisLaw.42.5.CentralbudgetgovernorsspecifiedinProvision15.2ofthisLawcanresolveadjustmentstobudgetsforhis/hersubordinatedirectbudgetgovernorsbymakingchangesinhis/herapprovedbudget’smonthlyandquarterlyallotmentschedule.42.6.TheCabinetMemberinChargeofFinanceandBudgetMattersshallapprovelimits,termsandconditionsandproceduresformakingadjustmentstobudgets.42.7.Budgetadjustmentsshallnotbemadebetweencapitalandrecurrentexpendituresanditisprohibitedtofinancenewprogramsandactivitiesthatarenotalreadyincludedinthebudget.”


GovernmentReviewerOpinion:AgreeComments:Iwanttoaddacomment.Although,generalbudgetgovernorshallbeentitledtoshiftfundsbetweensaytwooftheagenciesUNDERhisportfoliowithoutlegislature'sapproval,theymustgetapprovalfromtheMoF.Because,MinisterofFinanceapprovesannualbudgetallocationandanyshiftinthegovernor'sbudgetmustgetapprovalfromtheMinisterofFinance.

ResearcherResponseAgreetoaddtheGR’scomment:“Although,generalbudgetgovernorshallbeentitledtoshiftfundsbetweensaytwooftheagenciesUNDERhisportfoliowithoutlegislature'sapproval,theymustgetapprovalfromtheMoF.Because,MinisterofFinanceapprovesannualbudgetallocationandanyshiftinthegovernor'sbudgetmustgetapprovalfromtheMinisterofFinance.”

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.


2017EBathttps://www.legalinfo.mn/law/details/12249.Revisionsto2017EBPathttps://www.legalinfo.mn/additional/?lawid=12249.Discussionsontherevisionto2017EBbytheParliamentathttp://www.parliament.mn/n/1pfo.

Comment:Theexecutiveseekinputfromthelegislaturepriortospendingexcessrevenueonlyifthetotalgovernmentrevenueexceedstheanticipatedamount.Theexecutiveisnotallowedtospendexcessearmarked/ringfencedrevenue.RelatedlegalprovisionsinBudgetLawaregivenbelow.

Article6.2.3.Iffiscaldeficitsincreaseduetoadecreaseinbudgetrevenuesoranincreaseinbudgetexpenditurescausedbyunforeseencircumstances,balancethebudgetbyamendingtheparticularyear’sbudgetbydecreasingbudgetexpendituresorincreasingrevenuesources.6.3.4.Anyrevenues,loans,donations,andgrantsmadenewlyavailableduringthebudgetyearandexpendituresfinancedbythemshallbepartofbudgets.47.1Budgetgovernorscanspendthefollowingtypesofadditionstothebudgetforrelevantprojectsandactivities:47.1.1Donationsandaidgivenbyanon-stateandlocallyownedbody.47.1.2BilateralgovernmentagreementsratifiedbytheStateGreatKhuralorconcessionalloansobtainedfrominternationalorganizationsduringafiscalyear;47.1.3Resourcesallocatedtoaparticularbudgetgovernorbasedonrelevantlegalparties’decisionsfromtheGovernmentreservefund,Governor’sreservesorsimilarunclassifiedreservefund;47.1.4Resourcesallocatedfromthebudgetofanupperlevelbudgetgovernortoalowerlevelbudgetgovernor;47.1.5.Additionalrevenuecollectedwithintheframeworkofcorefunctionsofbudgetaryentity;and47.2Additionstothebudgetandtheirrelatedactivitiesshallbepartoffinancialstatementsandbudgetexecutionreportsasthebudget.47.3.RevenuesstatedinProvision47.1.2and47.1.5ofthisLawshallbespentonlywithintheapprovedbudget.

Norevisionwasmadeto2018EB.

2017EBisfoundathttps://www.legalinfo.mn/law/details/12249.Revisionsto2017EBPisfoundathttps://www.legalinfo.mn/additional/?lawid=12249.2017EBwasrevisedtwice(on26Oct2017and14Apr2017).Discussionsontherevisionto2017EBbytheParliamentcanbeseenfromhttp://www.parliament.mn/n/1pfo.

PeerReviewerOpinion:AgreeComments:ItshouldbenotedthatArticle47.1.5oftheBudgetLawwhichtheresearcherquotesallowsthebudgetgovernorspendadditionalrevenuewithoutlegislatureapproval,butthisislimitedtotherevenuearisingfromcorefunctions.


ResearcherResponseAgreetoaddPeerReviewer’scommenttoourresponse(Article47.1.5oftheBudgetLawallowsthebudgetgovernorspendadditionalrevenuearisingfromcorefunctionswithoutlegislatureapproval).

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.


2017EBathttps://www.legalinfo.mn/law/details/12249.Revisionsto2017EBPathttps://www.legalinfo.mn/additional/?lawid=12249.Discussionsontherevisionto2017EBbytheParliamentathttp://www.parliament.mn/n/1pfo.

Comment:Theexecutiveisrequiredbylaworregulationtoobtainapprovalfromthelegislaturepriortoreducingspendingbelowtheenactedlevelsinresponsetorevenueshortfallsorotherreasons,anditdoessoinpractice.AccordingtoBudgetLaw,executivesshouldabidebudgetprinciplesanditsubmitsbudgetrevisionproposal.Relatedlegalprovisionsareprovidedbelow.

Article6.Applyingbudgetprinciples6.2.3.Iffiscaldeficitsincreaseduetoadecreaseinbudgetrevenuesoranincreaseinbudgetexpenditurescausedbyunforeseencircumstances,balancethebudgetbyamendingtheparticularyear’sbudgetbydecreasingbudgetexpendituresorincreasingrevenuesources.

Article34Supplementarybudget34.1ForthefollowingcircumstancestheGovernmentshallformulateandsubmitasupplementarybudgetfortheparticularfiscalyeartotheStateGreatKhural:34.1.2Duetounforeseencircumstances,budgetrevenuehasdecreased,expenditurehasincreasedandtheUnifiedBudgetdeficithasincreasedby3%ormoreofGDP.

Norevisionwasmadeto2018EB.

2017EBisfoundathttps://www.legalinfo.mn/law/details/12249.Revisionsto2017EBPisfoundathttps://www.legalinfo.mn/additional/?lawid=12249.2017EBwasrevisedtwice(on26Oct2017and14Apr2017).Discussionsontherevisionto2017EBbytheParliamentcanbeseenfromhttp://www.parliament.mn/n/1pfo.

PeerReviewerOpinion:AgreeComments:Theauditreportfor2016budget,forexample,identifiesshortfallinspendingofmanybudgetgovernorsfromtheenactedlevels,butthisisnotrelatedtorevenueshortfall.(section3.2oftheAuditReportfor2016).Thisprobablywouldbeconsideredastheindicatorofeffectivenessratherthantheavoidanceofthelegalrequirementtogothroughthesupplementalbudgetprocess(amendments)forchangingtheexpenditures.


IBPCommentThankyoutothereviewerforthecomment.

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:a.Yes,acommitteeexaminedtheAuditReportontheannualbudgetwithinthreemonthsofitsavailability,anditpublishedareportwithfindingsandrecommendations.

Source:http://forum.parliament.mn/projects/174

Comment:-AuditReportforMongolia’s2016ConsolidatedBudgetExecutionwasunderdiscussionbytheParliamentaspartofpackagefordraftofParliamentResolutionfor2016BudgetExecution("МонголУлсын2016онытөсвийнгүйцэтгэлийгбатлахтухай"УлсынИхХурлынтогтоолынтөсөл)asfoundathttp://forum.parliament.mn/projects/174(inPart3.Судалгаа,лавлагаа,тооцоо,бусадмэдээлэл).

UnderHeading4“OpinionbyParty,CoalitionGroupandotherStandingCommittees(4.Нам,эвслийнбүлэг,бусадБайнгынхорооныдүгнэлт)”,anOpinionbyCommitteeonEnvironment,FoodandAgriculture(БОХХААБХ-нысанал,дүгнэлтфайлыгтатах)(dated30June2017)canbefound.Theinformationpackagewaspublishedon15June2017.



IBPCommentAcommentonthecitationforthisresponse:Thesectionintheresearcher'sreferenceisHeading5,notHeading4.

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.theexecutivemayappointtheheadoftheSAIwithoutthefinalconsentofthelegislatureor

judiciary.

Irrespectiveofwhichansweryouselected,provideadescriptionofhowtheheadoftheSAIisappointed.

Answer:a.Yes,theheadoftheSAImayonlybeappointedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforetheappointmenttakeseffect.

Source:LawonStateAudit(Төрийнаудитынтухайхууль)(2003)athttp://www.legalinfo.mn/law/details/491?lawid=491

Comment:AccordingtoClauses13.1and13.9ofLawonStateAudit,theHeadofSAIisappointedandremovedfromofficeonlybytheParliament.



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

GUIDELINES:

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

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

Answer:a.Yes,theheadoftheSAImayonlyberemovedbythelegislatureorjudiciary,orthelegislatureorjudiciarymustgivefinalconsentbeforeheorsheisremoved.


Comment:AccordingtoArticle13.9ofLawonStateAudit,theHeadofSAIcanberemovedfromofficeonlybytheParliament.



121.WhodeterminesthebudgetoftheSupremeAuditInstitution(SAI)?

GUIDELINES:

Question121askswhodeterminesthebudgetoftheSupremeAuditInstitution(SAI).Toensureobjectiveauditsofgovernmentbudgets,anotherimportant

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

componentoftheSAI’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.


Comment:TheSAIsubmitsitsownbudgetproposaltotheexecutiveanditsbudgetisincludedinEBP.AccordingtoArticle8.1oftheLawonStateAudit,thebudgetofSAIissubmittedtotheParliamentforapprovalandthefundinglevelshouldbeconsistentwiththeresourcestheSAIneedstofulfillitsmandate.



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:LawonStateAudit(Төрийнаудитынтухайхууль)(2003)athttp://www.legalinfo.mn/law/details/491?lawid=491Auditreportsathttp://www.audit.mn/documents?d=true&c=5

OfficialletterfromNationalAuditOffice(#04/1112dated3June2019)

Comment:TheSAIhasfulldiscretiontodecidewhichauditsitwishestoundertake.Clause15oftheLawonStateAuditdefinesauditjurisdiction.Reportsofthreetypesofaudits—financial,compliance,andperformance—theSAIconductsarepostedattheirwebsite.

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

OfficialletterfromNationalAuditOffice(NAO)(#04/1112dated3June2019)statesthefollowing:

TheNAOundertakesauditsofoperationorganisations,entitiesandlegalbodiesthatarestate-ownedorwithstate-ownershipwhichreceivefundingfrompublicbudgetorwhichgeneraterevenuesunderitsmandatespecifiedbyArticle15.1.2ofLawonStateAuditing.

Accordingtothe8.9.8ofArticle8oftheBudgetlawofMongolia,afinancialauditisconductedontheyear-endfinancialstatementsissuedbyfullystateorlocally-ownedlegalentitiesandlegalentitiespartly-ownedbythestateorlocalownershipandauditopinionsaresubmittedtotherespectiveupper-levelauthorities.

TheNAOplannedandconductedafinancialauditonthe2018annualyear-endfinancialstatementsof669partlystateandlocallyownedlegalentitiesaccordingtotheOrderNo.A/156issuedbytheAuditorGeneralofMongolia.

ThewebsiteoftheNAOisbeingupdatedandtheprocessofclassificationandpublicationoftheauditreportsandopinionsonthewebsiteinacitizen-friendlywayisatthefinalstagenow.



123.AretheauditprocessesoftheSupremeAuditInstitution(SAI)reviewedbyanindependentagency?

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

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

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

Answer:c.No,butaunitwithintheSAIconductsareviewoftheauditprocessesoftheSAIonaregularbasis.

Source:LawonStateAudit(Төрийнаудитынтухайхууль)(2003)athttp://www.legalinfo.mn/law/details/491?lawid=491ProcedureonInternalAuditingandMonitoringofSAIathttp://city.audit.mn/index.php?option=com_content&view=article&id=88&Itemid=511(underNo.30).

Comment:TheLawonStateAuditdoesnotincludeprovisiononthereviewofauditprocessesoftheSAIeitherbyanindependentagencyorbyaunitwithintheSAI.However,theProcedureonInternalAuditingandMonitoringofSAIincludesprovision(Chapter4.Article13.1and13.2)onthemonitoring.


GovernmentReviewerOpinion:AgreeComments:Iwishtoaddaclarificationtothecommentofaresearcher.IntheLawonStateAudit(https://www.legalinfo.mn/law/details/491)Article.27.1itisstatedthat"theannualfinancialstatementsoftheSAIshallbeexaminedbytheindependentauditorappointedbytheSpeakeroftheSGKhandtheresultsmustbepresentedtotherelevantStandingCommitteeoftheSGKh."

124.Inthepast12months,howfrequentlydidtheheadoraseniorstaffmemberoftheSupremeAuditInstitution(SAI)takepartandtestifyinhearingsofacommitteeofthelegislature?

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

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

Source:-OfficialResponsefromtheSAI(Letter#04/660dated2April2019)Meetingminutesofvariouscommitteesofthelegislaturefoundat:

http://parliament.mn/n/gf8o(MeetingminutesoftheStandingCommitteeonBudget).http://www.parliament.mn/files/36977(MeetingminutesoftheStandingCommitteeonBudget).http://www.parliament.mn/n/c3jo(MeetingminutesoftheStandingCommitteeonBudget)http://www.parliament.mn/n/37jo(MeetingminutesoftheStandingCommitteeonEconomy)http://www.parliament.mn/n/ujjo(MeetingminutesoftheStandingCommitteeonSocialpolicy,Education,CultureandScience)http://www.parliament.mn/n/wijo(MeetingminutesoftheStandingCommitteeonStateStructure)http://www.parliament.mn/files/37600(MeetingminutesoftheStandingCommitteeonEconomy)http://www.parliament.mn/files/40177(MeetingminutesoftheStandingCommitteeonBudget).http://www.parliament.mn/files/41881(MeetingminutesoftheStandingCommitteeonBudget).http://www.parliament.mn/n/zfko(MeetingminutesoftheStandingCommitteeonBudget).http://www.parliament.mn/files/43206(MeetingminutesoftheStandingCommitteeonClaims).http://www.parliament.mn/n/ejcy(MeetingminutesoftheStandingCommitteeonEnvironment,FoodandAgriculture).http://forum.parliament.mn/projects/405(StateGreatHuralResolutiondraftontheApprovaloftheBudgetexecutionofMongoliain2017andtheGovernment’sconsolidatedfinancialstatement).http://forum.parliament.mn/projects/304(DiscussionofReportonactivityofNationalAuditOfficein2017.)http://forum.parliament.mn/projects/397(ApprovalofStatePolicyonNationalAuditing).http://forum.parliament.mn/projects/335(DiscussionoftheimplementationofmaindirectionstodeveloptheeconomyandsocietyofMongoliain2017).

Comment:OfficialResponsefromtheSAIstatesthat2to12staffmembersattendedmorethan10discussionsbyvariouscommitteesofthelegislaturein2018.Meetingminutesarefoundatsourceslisted.



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,themechanism

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

shouldbeopentoanyCSOand/orindividualmembersofthepublicwhowishtoparticipate.Byselectingthisanswer,theresearchermustpresentevidencetosupportthepresenceofapublicdialogueamongcitizensandgovernmentofficials.Examplesincludepublicmeetingsandonlinedeliberativeexchanges.

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

Answer“c”appliesiftheexecutivehasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

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

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

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

Theresearchermustpresentevidencetosupportselectionofa“c”response.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.

Answer:d.Therequirementsfora“c”responseorabovearenotmet.

Source:Facebookpagewithpublicinvitationtoparticipateinthepublicdiscussionofthe2019budgetproposaltobepresentedbytheMinisterofFinanceMr.ChimedKhurelbaatar(thepageadministratorisMs.MunkhsoyolBaatarjav,ExecutiveDirectoroftheInstituteforNationalStrategyofMongolia(anon-governmentalorganisation))https://www.facebook.com/photo.php?fbid=10156810920813474&set=gm.611113239286361&type=3&theater&ifg=1

Comment:Theexecutiveengagedinpublicdiscussionofthe2019budgetproposalusingthevenueofapublicclubcalledTheEconomicsClubofMongolia.TheMinisterofFinanceCh.Khurelbaatar(togetherwithhisbudgetstaffmembers)heldanopendiscussionofthebudgetproposalwiththeclubmembersonOctober4,2018.Theclubitselfisopentothegeneralpublic,butonlymemberswhojoinedtheclubcouldsignupfortheevent.Thepublicdiscussionisnotstructuredandisorganizedonadhocbasis.AnnouncementwasmadethroughtheFacebookpageoftheclub.

TheMoFusedthepublicvenueprovidedbytheso-calledEconomicClubofMongoliatodiscussthe2019budgetproposal.TheEconomicClubofMongoliaisanopenpublicforumwheresomeeconomicandsocialissuesarediscussed.Althoughtheclubisopentothepublic,thereisaself-selectionissuerelatedtotheparticipantsofthesediscussions,includingthediscussionofthe2019budgetproposal.Thosewhoattendedthediscussionarelikelytobeprofessionalsortheonesspecificallyinterestedinthefiscalandrelatedissues.ThefacebookpageoftheEconomicClubofMongolia-themaininformationdistributionchannel-isadministeredbyMs.MunkhsoyolBaatarjav.

TheabovemethodseemstobearatherweakimplementationoftheBudgetLaw.Thelawincludesbudgetopennessandtransparencyasoneofitskeyprinciples(clause5.1.4).Clause6.5ofthelawspecifiesthewaysthegovernmenthastoensuretheopenness.Thesewaysinclude,amongothers,publicinvolvementintheprocessofbudgetproposaldiscussion(clause6.5.2).



IBPCommentDuringanIBP,thescoreforthisquestionisrevisedfromCtoD.FromtheinvitationattheFBlinkitisfoundthatanNGO(namedMongolZorilgo)invitedtheMoFtoattendameetingthattheyorganized.Thisdoesnot,therefore,countasanopportunityorganizedbytheMoFwheretheyinviteotherstoparticipate.Inaddition,themeetingwasheldafterthebudgetproposalwassubmittedtoParliamentalready,asthebudgetistabledonSeptember28,andthismeetingwasheldonlyOctober4.Therefore,wecannotcountthemeetingbecauseitwasafterthebudgetwasalreadysubmittedtoParliamentanditwasnotorganizedbytheMOF.Thisleadsustochangethescoreto“d”.

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:n/a

Comment:Thereisnoevidencethattheexecutivetakesanyconcretestepstoensuretheparticipationofthevulnerableandunderrepresentedgroups.



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:PresentationslidesbytheMinisterofFinanceMr.ChimedKhurelbaatarhttps://www.facebook.com/bmunkhsoyol/posts/10156819874588474(thepageadministratorisMs.MunkhsoyolBaatarjav,ExecutiveDirectoroftheInstituteforNationalStrategyofMongolia(anon-governmentalorganisation)

Comment:ThediscussionoftheMinisterofFinanceincludedallofthetopicslistedabove(aboveisthelinktothepubliclydisseminatedpresentationbytheministerwhichcoversthepoints).Inaddition,thediscussioncoveredotherissuessuchaspublicfinancingofmortgageandsmallandmedium-sizedenterprisesaswellasuseofforeignaid.




IBPCommentSeetheresponsetoQ125.Therefore,wecannotcountthemeetingbecauseitwasafterthebudgetwasalreadysubmittedtoParliamentanditwasnotorganizedbytheMOF.ThisleadsustorevisethescorefromAtoD.

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,itisimportantthatthe


selectionisnotmadebytheexecutive.

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

Examplesincludehotlines,Facebookannouncements,one-offmeetingswithNGOsinwhichthereisapublicrecord.


Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

Answer:b.Yes,theexecutiveusesopenparticipationmechanismsthroughwhichmembersofthepublicprovidetheirinputsonbudgetimplementation.

Source:Theexecutive’s“glassaccount”portalwithinformationonbudgetexecutionisgivenbelow.MinistryofFinance’spageisgivenasanexamplebelow.Pagesofotherministerialportfoliosandindividualministries,agenciesaswellasSOEsarealsoavailableonthewebpage.http://www.shilendans.gov.mn/org/408?group=0&year=2018–MinistryofFinancebudgetexecutionpagehttps://www.shilendans.gov.mn/org/408?form=2742492&year=2018&month=11&group=0&task=739–thislinkisforbudgetexecutionoftheMinistryofFinanceforthemonthofNovember.

LawonthePublicHearinghttps://www.legalinfo.mn/law/details/11225Parliamentdecreeonorganizingpublichearinghttps://www.legalinfo.mn/annex/details/7618?lawid=12449

MeetingswithstafffromtheDepartmentofFiscalPolicyandPlanningandTreasuryDepartmentoftheMinistryofFinanceheldonMarch4,2019.

Comment:RevisedComment:Theexecutiveprovidesmonthlyinformationonthebudgetfinancingandexecutionthroughtheso-called“glassaccount”portalasprescribedbytheGlassAccountLaw.Thepageprovidesinformationonbudget/execution(Төсөв/гүйцэтгэл);Investment,tender,andprocurement(Хөрөнгөоруулалт,тендер,худалданавалт);andOther(Бусад)includingnumberofemployees,auditstatementsetc.Asofendof2018,informationonatotalof7314publicentities(sourcehttp://www.shilendans.gov.mn),wereavailablethroughtheportal,ofwhich,54areministerialandlocalgovernmentportfolios(source:http://www.shilendans.gov.mn/orglist/1)https://www.shilendans.gov.mn/org/408?form=2742492&year=2018&month=11&group=0&task=739–thislinkisforexampleisbudgetexecutionforthemonthofNovemberfortheMinistryofFinance.Thecommentboxisablueboxinthelowertightcornerwhichsays“САНАЛХҮСЭЛТИЛГЭЭХ”.Theboxisavailableforeveryreport(monthlyetc.)onbudgetexecution.Generally,itisavailableforeveryentryontheglassaccountportal.

Inadditiontotheregularinformationasanindividualentity,theMinistryofFinancepagecontainsadditionalinformation(Сангийняамнымэдээлэл)onaggregatenationalbudgetissues,suchasnationalbudgetexecution,macroeconomicpolicies,nationaldebt,foreignaidetc.

Thewebsitehasa“sendacomment”(“САНАЛХҮСЭЛТИЛГЭЭХ”)buttoninthebottomrightcorner,wherecitizenscansendtheirinputs.Theinformationaboutthenumberandtypeofcommentsandtheprocessafterthecommentsarereceivedisnotclearfromthewebsite.AfterspeakingwiththeMoFstaff,wewereinformedthatthecommentsgototheglassaccountadministratoroftheentity(theheadoftheorganizationoranITstaffmember)andthendistributedinternallytotherelevantunitsandpersonsresponsiblewithintheentity.Feedbacktothepublicisgivenbytherelevantstaff.

TheLawonPublicHearing(effectiveJanuary1,2016,clause9.3)specifiesthatannualpublichearingsbeheldontheissuesofbudgetexecutionbothatthenationalandlocallevel.ThesubsequentParliamentDecree12ofJanuary12,2017outlinesthespecificprocedureoforganizingpublichearing.Itwasexpectedthatthefirstbudgetpublichearingshouldhavetakenplacein2018,afterthegovernmentbudgetimplementationreportfor2017ispreparedandauditreportisissued.However,thereisnoevidencethatthehearingtookplace.



129.Withregardtothemechanismidentifiedinquestion128,doestheexecutivetakeconcretestepstoreceiveinputfromvulnerableandunderrepresentedpartsofthepopulationontheimplementationoftheannualbudget?

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

publicwhoarefromsociallyvulnerablegroupsand/orunderrepresentedinnationalprocessesduringtheimplementationoftheannualbudget.

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

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


Source:n/a

Comment:Thereisnoevidencethattheexecutivetakesanyconcretestepstoensuretheparticipationofthevulnerableandunderrepresentedgroups.



130.Duringtheimplementationoftheannualbudget,whichofthefollowingtopicsdoestheexecutive’sengagementwithcitizenscover?


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

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

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


Answer“d”appliesifrequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetimplementationstage.

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

Source:Source:Thelinksbelowarefromgovernment’sofficial“glassaccount’portalonthebudgetexecutionfortheyear2018:BudgetoftheMoFanditsexecutionhttp://www.shilendans.gov.mn/org/408?group=0&year=2018Investment,tenderandprocurementoftheMoFhttp://www.shilendans.gov.mn/org/408?group=1&year=2018OtherinfoontheMoFhttp://www.shilendans.gov.mn/org/408?group=2&year=2018Infoonthenationalbudgetexecutionhttp://www.shilendans.gov.mn/org/408?group=3&year=2018PortfoliobudgetfortheMinisterofFinancehttp://www.shilendans.gov.mn/org/11?form=2044494&year=2018&month=12&group=0&task=29

MeetingwiththestaffmemberoftheFinancialInformationTechnologyDivisionoftheAdministrationDepartmentoftheMinistryofFinanceonMarch4,2019.

Comment:Theexecutiveprovidesinformationonbudgetexecutiononamonthly,quarterly,half-earlyandannualbasis.Intermsofcoverage,5topicswiththeexceptionofinformationonthedeliveryofpublicservicesisprovidedforindividualentities.All6topicsareincludedintheministerialandlocalgovernmentportfolios.However,thedeliveryofpublicservicesiscoveredonlyintermsoftargetsputforwardintheapprovedbudget.Noinformationisgivenonitsactualexecution(i.e.levelachievedanditsdeviationfromthebudgetedlevels).

Othertopicscoveredinthebudgetexecutioninformationinclude:numberofpublicservants(byministriesandagencies),auditreports,procurement,transactions(otherthanpaymentofsalaries)intheamountaboveMNT5million(equivalentofUSD2,000),executivedecisionsthathavefinancialimplicationssuchasissuanceofbonds,concessionagreementswithprivateentities,deviationsfromtheapprovedbudget,useofforeignaid,governmentdebt,andsomeothers.

Asmentionedearlier,the“glassaccount”portalhasa“sendacomment”button,wherecitizenscansendtheirinputs.TheMoFstaffinformedthatthecommentsarereceivedbytheaccountadministratoranddistributedinternallywithintheentityforfeedback.



IBPCommentDuringanIBPconsistencycheck,thisscoreisrevisedfromBtoC.Thismechanismisane-participationmechanismthatsuggeststhatcitizenscanwriteabout"any"topic.IBPonlyscores"C"forsuchcases,unlessthereisstrongevidencethattherewereindeedsubmissions/discussionsonalltopics.AsthatisnotthecaseforthiswebportalinMongolia,thescoreforthisquestionisrevisedtoC.

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:https://www.facebook.com/photo.php?fbid=10156810920813474&set=gm.611113239286361&type=3&theater&ifg=1TheadministratoroftheFacebookpageisMs.MunkhsoyolBaatarjav,ExecutiveDirectoroftheInstituteforNationalStrategyofMongolia(anon-governmentalorganisation)

Comment:ThepublicdiscussiononbudgetproposalledbyMinisterofFinanceonOctober3,2018beganwithbrieflystatingthepurposeofthediscussion.Otherthanthat,nootherevidenceontheprocessofengagement.




IBPCommentDuringanIBPreview,thisquestionisrevisedfromCtoD.SeetheresponseinQ125.ThemeetingisorganizedbyanNGO,nottheMoF-therefore,wecannotcountthemeetingbecauseitwasafterthebudgetwasalreadysubmittedtoParliamentanditwasnotorganizedbytheMOF.Thisleadsustochangethescoreto“d”.

132.Withregardtothemechanismidentifiedinquestion125,doestheexecutiveprovidethepublicwithfeedbackonhowcitizens’inputshavebeenusedintheformulationoftheannualbudget?

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

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

Answer“a”applieswhentheexecutiveprovidesawrittendocumentwith:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow)

Answer“b”applieswhentheexecutiveprovidesawrittendocumentthatincludes:


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

Answer“c”applieswhentheexecutiveprovidesawrittendocumentthatincludes:

-Theinputs(e.g.,awrittentranscript)receivedfromthepublicor

-Areport(beingitdetailedornot-so-detailed)onhowpublicinputshavebeenusedornotused.

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetoriftheexecutivedoesnotusepublicparticipationmechanismsduringthebudgetformulationstage.


Source:

https://www.legalinfo.mn/law/details/12254(BudgetLawinMongolian)http://www.iltod.gov.mn/?p=2403(BudgetLawinEnglish)

Comment:Nowrittenrecordoftheinputsprovidedbythepublicandtheirusecouldbefound.TheBudgetLaw(clause6.5.6)statesthattheexecutiveshould“informthepubliconhowcommentsandopinionsofcitizensandnon-governmentalorganizationsarereflectedinitsdecisionsandhowitsactionsensurepublicparticipationinbudgetactivities”.However,theserequirementsarenotcurrentlymetbytheexistingbudgetprocedures.



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:https://www.legalinfo.mn/law/details/12254(BudgetLawinMongolian)http://www.iltod.gov.mn/?p=2403(BudgetLawinEnglish)

Comment:Nowrittenrecordoftheinputsprovidedbythepublicandtheirusecouldbefound.TheBudgetLaw(clause6.5.6)statesthattheexecutiveshould“informthepubliconhowcommentsandopinionsofcitizensandnon-governmentalorganizationsarereflectedinitsdecisionsandhowitsactionsensurepublicparticipationinbudgetactivities”.However,theserequirementsarenotcurrentlymetbytheexistingbudgetprocedures.


GovernmentReviewer

Opinion:Agree

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:BudgetLawinEnglishhttp://www.iltod.gov.mn/?p=2403(lookattheclauses5.1.4,6.5,8.4,10.2-10.4,12.1.4,andarticle63)

Comment:TheBudgetLawspecifiesfiscaltransparencyasoneofthefivebudgetprinciples(clauses5.1.4and6.5oftheBudgetLaw)andspecifiestheneedtoensurepublicparticipationintheformulationofthebudgetproposal.However,thebudgetpreparationcalendar(clause8.4ofthesamelaw)doesnotincludeparticipationasoneofitsstages.

Thereareseveralotherprovisionsinthelaw–clauses10.2-10.4onestablishinganindependentnationalcouncilonthebudget,financeandeconomytodiscussandprovidewrittenopinionontheexecutive’sbudgetproposal–whichshouldprovidegreaterparticipationofthepublicinbudgetaffairs.However,thesearenotsupportedbythesubsequentdecisionsoftherelevantagencies(e.g.,MoFandtheexecutive)andnotincludedinthetimetableforbudgetformulation.TheMoFannualguidelinesfordevelopingbudgetproposal(clause12.1.4)isdistributedeveryyeartoallbudgetentities,whichcontainsdetailedinformationonthebudgettimetable.However,again,thereisnoguidanceonpublicdiscussionofthebudgetproposal.

Theoneexceptionispublicdeliberationintheformofgeneralcitizens’meeting(Article63oftheBudgetLaw)tobeconductedfortheinvestmentprojectstobefinancedbytheLocalDevelopmentFund.



135.Dooneormorelineministriesuseparticipationmechanismsthroughwhichthepubliccanprovideinputduringtheformulationorimplementationoftheannualbudget?

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

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

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

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

Answer“c”appliesifalineministryhasestablishedamechanismormechanismstoallowcitizenstoparticipateinthebudgetformulationphase,but:

1)Themechanismsarenotstructuredandhappenonlyonad-hocbasis,ornotregularly.

and/or

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

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


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


Source:GlassaccountwebsiteoftheMinistryofEducation,Culture,ScienceandSportshttp://www.shilendans.gov.mn/org/412?group=0&year=2018

Comment:Thegovernment’sglassaccountportalhasinformationonbudgetimplementationofalllineministries.Ithasanopen“sendacomment”link,wherecitizenscansendtheirinputs.AstheMoFstaffinformed,thecommentsarereceivedbytheaccountadministratoranddistributedinternallywithintheministryforfeedback.Forinstance,theMinistryofEducation,Culture,ScienceandSportspostsmonthly,quarterly,semi-annualandannualreportsonthebudgetimplementation.Thereportsincludeinformationonthebudgetallocated,theactualbudgetspent,explanationofthediscrepancybetweenthebudgetedandspentamount,fundsspentoninvestmentandprocurementofgoodsandservices,alltransactionsintheamountgreaterthanMNT5million(equivalentofUSD2000)withtheexceptionofpaymentofsalaries.Thegeneralpubliccanviewtheaboveinformationandsendcommentsoneachentry.Afterreceivingcomments,theMinistrystaffdistributestheinformationinternallyforfeedback.Thusfar,thisopensourceisusedminimally,ifatall,bythelineministries.Theportaldoesnotprovideinformationaboutthefeedbackgiventothepublicwithregardtocomments.Similarinformationisavailableforalllineministries.

Noevidenceofpublicparticipationduringthebudgetformulationperiodisfound.

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.Therequirementsfora“c”responseorabovearenotmet.Comments:Iwouldchooseanswer'd'becausewhilethepossibilitytocommentonlineexists,itisnota'dialogue'asthegovernmentdoesnothavetoandthereisnotevidenceanyministryhasrespondedtoanycomments.


IBPCommentDuringanIBPreview,thePeerReviewer'scommentisconfirmed.AsthewebsiteisnotactivelymanagedbyaLineMinistry,andinsteadismanagedbytheMoF,thisisconsideredaparticipationmechanismoftheexecutiveassessedinQ128.Eventhoughtheremaybeinformationprovidedaboutlineministrybudgetexecution,thisdoesnotmeanthatthelineministryiseithercollectingorusingthefeedbackonbudgetimplementationfromthis


siteaspartoftheirwork.ThescoreisrevisedfromBtoD.

136.Doesthelegislatureortherelevantlegislativecommittee(s)holdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheformulationoftheannualbudget(pre-budgetand/orapprovalstages)?

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

Pleaseconsiderparticipationmechanismsthatthelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)hasputinplaceandisusingtoallowthepublictoparticipateintheirdeliberationsontheannualbudget.Thisincludesdeliberationsduringthepre-budgetphase(i.e.,whentheexecutiveisstillintheprocessofformulatingthedraftbudget)andthebudgetdiscussionsafterthebudgethasbeentabledtoparliamentandbeforeitisapproved.Inthecommentbox,pleasespecifyduringwhichstageofthebudgetcyclethelegislaturehasputinplaceapublicparticipationmechanism.

MechanismsthroughwhichmembersofthepublicreachouttoindividualMembersofParliamentasopposedtothelegislature(bothinitswholeinstitutionoritsrelevantbudget/publicaccounts/financecommittees)orunofficialhearingsorganizedbyasubsetofcommitteemembersshouldnotbeconsideredinansweringthisquestion.

Ifthereismorethanonemechanism,pleaseselectamechanismthatbestshows/reflectsthelegislature’seffortstoincorporatecitizensintotheformulationoftheannualbudget.Theparticipationmechanismscaninvolvearangeofdifferentissues,suchasrevenues,policyselection,andmacro-fiscalplanning(pleasenotethattheissueofcoverageiscoveredinasubsequentquestion).

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

Answer“b”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;butThereareothermeansusedbythelegislaturetoreceiveandcollectviewsfromcitizensandCSOsonthebudget,andthelegislaturedoesnotexercisediscretionindeterminingwhichcitizensand/orCSOscanprovideinput.Theresearchermustprovideevidencetosupportthepresenceofthosealternativeprocessesthroughwhichthelegislatureseeksinputsfromcitizens.Forexample,thereshouldbeapublicrecordindicatingthatviewsfromcitizensandthepublicweresought.

Answer“c”shouldbeselectedifthefollowingapplies:

Thelegislatureholdspublichearingsonthebudget;TestimonyisnotallowedfrommembersofthepublicorCSOs;Noothermeansareusedbythelegislaturetoreceiveandcollectviews/inputfromcitizensandCSOsonthebudget,butThelegislatureinvitesafewindividuals/groupstoprovideinput(throughpublichearingsorelsewhere)

Answer“d”appliesiftherequirementsfora“c”responseorabovearenotmetorifthelegislaturedoesnotusepublicparticipationmechanismsduringitsdeliberationsontheannualbudget

Answer:b.Yes,publichearingsareheld.Notestimonyfromthepublicisprovidedduringthepublichearings,butcontributionsfromthepublicarereceivedthroughothermeans.

Source:Linktopre-budgetdocument(Fiscalframeworkstatementfor2019andbudgetforecastfor2020-2021)onlineforumpostedonApril30,2018http://forum.parliament.mn/projects/334Linkto2019budgetdeliberationonlineforumpostedonSeptember28,2018http://forum.parliament.mn/projects/445

Comment:Theforumportalisdesignedtoreceiveinputfromthegeneralpubliconongoingdiscussionsoflawsandotherparliamentarydecisionsaswellasgivefeedbackonhowtheinputshavebeenused(ornot)inthedecision-makingprocess.Thelinkhttp://forum.parliament.mn/m/eefylinkdescribestheobjectiveandtermsofuseoftheforumportal.Theforumisinteractiveandisusedbothatthepre-budgetandbudgetdiscussionphase.

Wefoundthatthediscussionontheofthepre-budgetstatement(theFiscalFrameworkStatementfor2019andBudgetEstimatesfor2020-2021)hasadirectlinkforcomments(input)whilethebudgetproposaldidnothaveadirectlink.However,citizenscanprovideinputonthediscussionsbyregisteringandsigninginwithapersonalaccount.Thecurrentlinksshowthenumberofviewsas2478viewsofpre-budgetdocumentsand5192forthe2019budgetproposal.Thenumberofcommentsreceivedis0(zero)forbothdocuments.Itlooksliketheformalprocesshasbeenestablishedbutinfactisnotusedactivelybythepublic.Itisusedforviewingthedocumentsandnotgivingcomments,yet.

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.Therequirementsfora“c”responseorabovearenotmet.Comments:Giventheevidencepresented,iwouldchooseanswerD.theparliamentdoesnotactivelypromoteororganizeanyformalhearingsusingthisonlinetool.Itisjustatoolratherthanahearing.


IBPCommentThankyoutothePeerReviewerforthecomment.Whiletheonlinetoolmaybealimitedformofengagementwiththepublicaroundthebudget,itstillprovidesopenaccesstoallthosewithinternetanabilitytocommentandprovideinputontheproceedings.Forthatreason,underOBSmethodologythescoreofBisappropriate.Theresearcher'sresponseisconfirmed.

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:http://forum.parliament.mn/m/erfyhttp://forum.parliament.mn/m/eefy

Comment:Theforumportalisdesignedtoreceiveinputfromthegeneralpubliconongoingdiscussionsoflawsandotherparliamentarydecisionsaswellasgivefeedbackonhowtheinputshavebeenused(ornot)inthedecision-makingprocess.Thelinkhttp://forum.parliament.mn/m/eefylinkdescribestheobjectiveandtermsofuseoftheforumportal.Theforumisinteractiveandisusedbothatthepre-budgetandbudgetdiscussionphase.

Thelinkhttp://forum.parliament.mn/m/erfyinformsthatusersregisteredtothesystemcanreviewdraftsofdecisionsandgivefeedbacks.Althoughwetriedtoprovideourfeedbackondraftsofdecisionswithouraccount,wewerenotabletodoit.Therefore,thescorehereisD.



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:http://forum.parliament.mn/projects/445http://forum.parliament.mn/m/eefy

Comment:Althoughthestatedpurposeoftheparliamentaryportalistocollectinputandgivefeedbackhowtheinputhasbeenused,thereisnoevidencethatthesuchareportisbeingproduced.Theforumwebsiteonthe2019budgetproposalshowedthatnocommentsweregiven(‘0comments’),therewasnoreportonthisfindingoranyotherlinkthatshowedhowthepubliccommentswereused.



139.Doesthelegislatureholdpublichearingsand/oruseotherparticipationmechanismsthroughwhichthepubliccanprovideinputduringitspublicdeliberationsontheAuditReport?

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

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

Holdingpublichearingstoreviewauditfindingsallowsthepublictolearnmoreabouthowthegovernmenthasmanageditsresourcesforthebudgetyearsthathaveended,anddemandaccountabilityincaseofmismanagementandirregularities.Reviewinganddiscussingthosereportsinpublicisthereforeakey

responsibilityofalegislature.

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:http://forum.parliament.mn/projects/405

Comment:The2017budgetexecutionreporttogetherwiththeauditreportwasdiscussedinJune2018(thedocumentswerepostedontheparliamentaryforumportalonJune19,2018.Again,thegeneralpubliccouldpostsomecommentsafterregisteringandgettinganaccount.Theportalisinteractive.However,therewerenocommentsposted.Boththebudgetexecutionreportandtheexecutive’sannualfinancialreportwereauditedandauditreportspostedabove.Thus,thereisaformalprocesswhichisnotyetusedinpractice.Sinceonlycommentscanbesentoverawebsite,thismeansthattheportalonlyallowsaccessforthosewhohaveinternet.

PeerReviewerOpinion:DisagreeSuggestedAnswer:d.Therequirementsfora“c”responseorabovearenotmet.Comments:Again,onlinetoolisnotactivelypromotedbytheparliamentitself,anditisjustatoolratherthanahearing.Thereisnopublichearingorganizedbytheparliament,onlytheofficialsessionofthestandingcommitteesandtheplenary.


ResearcherResponseAgreewiththePeerReviewertochangeanswerto“d”andaddsuggestedcomment:“Onlinetoolisnotactivelypromotedbytheparliamentitself,anditisjustatoolratherthanahearing.Thereisnopublichearingorganizedbytheparliament,onlytheofficialsessionofthestandingcommitteesandtheplenary.”toourresponse.

IBPCommentThepeerreviewer'sandresearcher'scommentsandconfirmed.AsperOBSmethodology,thisquestionasksaboutwaysthatcitizenscaninteractwiththeparliamentonpublicdeliberationsoftheauditreport.Thetoolmentionedallowscommentsonthewebsite,butdoesnotclearlyshowthatinputssubmittedonthewebsitewillconsideredduringParliamentarydebatesontheauditreport.ThescoreofDisconfirmed.

140.DoestheSupremeAuditInstitution(SAI)maintainformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeintheSAI’sauditprogram(forexample,bybringingideasonagencies,programs,orprojectsthatcouldbeaudited)?

GUIDELINES:ThisquestionassesseswhethertheSupremeAuditInstitution(SAI)hasestablishedmechanismsthroughwhichthepubliccanprovidesuggestionsonissues/topicstobeincludedinitsauditprogram.Whendecidingitsauditagenda,theSAImayundertakeauditsforasampleofagencies,projects,andprogramsinthecountry;andsuchaselectioncouldbebasedoncomplaintsandsuggestionsmadebymembersofthepublic.Toreceivesuchsuggestions,theSAImaycreateformalmechanisms,likesettingupawebsite,hotline,oroffice(orassigningstafftoliaisewiththepublic).

Answer:a.Yes,theSAImaintainsformalmechanismsthroughwhichthepubliccansuggestissues/topicstoincludeinitsauditprogram.

Source:https://docs.google.com/forms/d/e/1FAIpQLSdGXy9WeRTJG9vOef5EnvGnK-FtxfaRVoJ0bkIk-PsJwAU9ew/viewform-LinkontheNationalAuditOfficewebsitewherecitizenscansuggestaudittopics

https://archive.audit.mn/wp-content/uploads/2018/04/irgenii-tanhim-last.pdf-AppendixtotheAuditorGeneral’sdecreeontheactivitiesoftheCitizens’AuditHallandCitizensAuditGroup(datedDecember12,2017)

Comment:TheNationalAuditOfficehasanonlinelinkonitswebsiteaboutthetopictobesuggestedintheupcomingyear(currentlyitiscollectingsuggestionsforthe2020audit).Inaddition,theNationalAuditOfficeestablishedtheCitizens’AuditHallwiththeNAO,arepresentativebodyof9memberswhichdiscussesaudittopics,amongotherthings.CitizensAuditGroupshavebeenestablishedinthelocalbranchesoftheNAOwiththesimilarmission.



141.DoestheSupremeAuditInstitution(SAI)providethepublicwithfeedbackonhowcitizens’inputshavebeenusedtodetermineitsauditprogram?

GUIDELINES:

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

Answer“a”applieswhentheSupremeAuditInstitutionprovidesawrittendocumentwith:

-Theinputsreceivedfromthepublicand

-Adetailedreportonhowtheinputswereusedornotused(suchreportshouldincludeinformationonwhichinputswereusedornotused,why,andhow).

Answer“b”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Theinputsreceivedfromthepublicand

-Anot-so-detailedreportonhowpublicinputswereusedornotused.ThisdocumentonlygivesageneralideaonhowthoseinputswereusedornotusedtodeterminetheSAI’sannualauditprogram.

Answer“c”applieswhentheSAIprovidesawrittendocumentthatincludes:

-Thereceivedfromthepublicor


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

Answer:

d.Therequirementsfora“c”responseorabovearenotmet.

Source:Officialwrittenresponse(Letter#02/463)fromtheNationalAuditOfficedatedMarch15,2019.

Comment:Noevidencecouldbefound.TheNationalAuditOfficeinformedinanofficialresponsethatin2018theyreceived4suggestionsonaudittopics.Thesewerenotincludedintheauditprogramfor2019astheNSOdidnotconsiderthesuggestionstoqualifyasaudittopics.Noformalfeedbackwasgiventothecitizenswhosuggestedthetopics.



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

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


Source:n/a

Comment:Noevidencecouldbefound.



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