Question 1

Does the Executive’s Budget Proposal or any supporting budget documentation present expenditures for the budget year that are classified by administrative unit (that is, by ministry, department, or agency)?
 * a. Yes, administrative units accounting for all expenditures are presented.
 * b. Yes, administrative units accounting for at least two-thirds of, but not all, expenditures are presented.
 * c. Yes, administrative units accounting for less than two-thirds of expenditures are presented.
 * d. No, expenditures are not presented by administrative unit.
 * e. Not applicable/other (please comment).

Guidelines
Question 1 addresses the presentation of expenditure by administrative unit. This information indicates which government entity (ministry, department, or agency, also known as MDAs) will be responsible for spending the funds and, ultimately, held accountable for their use. To answer “a,” the Executive’s Budget Proposal or its supporting documentation must present expenditures for all administrative units, accounting for all expenditures, in the budget year. To answer “b,” the administrative units shown individually, in the Executive’s Budget Proposal or its supporting documentation, must account for at least two-thirds of all expenditures in the budget year. In other words, the sum of the expenditures assigned to the individual MDAs (education, health, infrastructure, interior, defense, etc.) must account for at least two-thirds of the total expenditure budgeted for that particular year. A “c” answer applies if the Executive’s Budget Proposal or its supporting documentation presents administrative units that account for less than two-thirds of expenditures. Answer “d” applies if expenditures are not presented by administrative unit.

"Other" categories
Watch out for aggregate categories, such as “other.” To receive an “a” answer, the “other” category has to be smaller than 3% of the total. If the “other” category is more than 3%, then the score should be “b.”