CHILE	COLOMBIA	PERU	URUGAY	ALGERIA	EGYPT	KENYA	MOROCCO
SOUTH AFRICA	ISRAEL	JORDAN	SLOVENIA	CAMBODIA	INDONESIA	SURINAME	ARGENTINA
BOLIVIA	FRANCE	BELGIUM	CANADA	FINLAND	DENMARK	GERMANY	GREECE
HUNGARY	ICELAND	IRELAND	KOREA	MEXICO	NEW ZEALAND	NORWAY	PORTUGAL
SLOVAK REPUBLIC	SWEDEN	UNITED KINGDOM	UNITED STATES	TURKEY	AUSTRIA	AUSTRALIA	SPAIN
ITALY	JAPAN	NETHERLANDS	CZECH REPUBLIC

---

PART 1. GENERAL INFORMATION

1.1 General questions related to the Government budget organization

1.2 Set up of the Central Budget Authority

1.3 Legal and Institutional Framework

PART 2. FORMULATION

2.1 Setting fiscal targets and levels of expenditure

2.1.a Fiscal Rules

2.1.b Macroeconomic and Fiscal Forecasts

2.2 Preparing a medium-term macroeconomic and fiscal framework for the central level government

2.2.a Multi-annual framework

2.2.b Preparing a medium term fiscal framework

2.3 Coordination mechanisms for policy decision-making

2.4 Preparing the budget

2.5 Statutory expenditures or Entitlements

2.6 Budget amendments, Supplementals, Stop-Gap Funding

2.7 Role of the Legislature

2.8 Number of Appropriations Laws

2.9 Legislative Amendments

2.10 Legislative Committees & Support for Committees

PART 3. BUDGET EXECUTION

3.1 Role of the Central Budget Authority in Budget Execution

3.2 Executive Branch discretion and flexibility of accounts

3.2.a Moving Funds Between Accounts (Transfers)

3.2.b Moving Funds Between Fiscal Years (Carry-over and Borrowing)

3.2.c Use of Reserve or Contingency Funds

3.2.d In-Year Reporting

3.3 Systems for Cash Management

3.3.a Cash Management and Treasury Function

3.3.b Interest-bearing Accounts for government organisations

3.3.c Civil Service Pensions

3.4 Procurement

PART 4. ACCOUNTING, CONTROL AND MONITORING SYSTEMS

4.1 Internal Control and Internal Audit

4.2 Budgeting, Accounting and Financial reporting

4.3 Internal Charges, User Charges, and Savings

4.4 Capital Budgeting

4.5 External audit systems

PART 5. BUDGET DOCUMENTATION AND PERFORMANCE MANAGEMENT

5.1 Budget Documentation

5.2 Types of Data Reported in Budget Documents

5.3 Budget Classification

5.4 Performance Information

5.4.a Types of Performance Information Included in the Budget Process

5.4.b Setting Performance Targets and reporting on Actual Performance

5.4.c Utilisation of Performance Data

PART 6. FISCAL RELATIONS AMONG LEVELS OF GOVERNMENT

6.1 General requests

6.2 Revenues

6.3 Expenditures

6.4 Macroeconomics - Aggregate Fiscal Policy

6.5 Budgeting and reporting

PART 7. SPECIAL RELATIONSHIPS/ISSUES

7.1 Human Resources and the Budget

7.2 Financial management and control of government agencies

7.2.a General information on the agency system in your country

7.2.b Budget preparation and management in government agencies

7.2.c Relationship and reporting mechanisms with parent ministry

7.2.d Financial arrangements

7.2.e Accounting standards in government agencies

7.2.f Revenue policy, subsidies and management of surpluses in government agencies

7.2.g Expenditures and borrowing in government agencies

7.2.h Reporting mechanisms to parliament and transparency of budget practices of government agencies

7.2.i Control and audit of budget practices and processes of government agencies

7.3 Budgeting for the Judiciary

7.3.a General requests

7.3.b Budget for the Judiciary

7.3.c Reporting on and Audit of Finances for the Judiciary

7.3.d Revenues to Support the Judiciary

7.4 Donor Funding and the Budget

---

© OECD/World Bank, 2003. All rights reserved.