Question 53

Does the executive release to the public its timetable for formulating the Executive’s Budget Proposal (that is, a document setting deadlines for submissions from other government entities, such as line ministries or subnational government, to the Ministry of Finance or whatever central government agency is in charge of coordinating the budget’s formulation)?
 * a. Yes, a detailed timetable is released to the public.
 * b. Yes, a timetable is released, but some details are excluded.
 * c. Yes, a timetable is released, but it lacks important details.
 * d. No, a timetable is not issued to the public.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 53 asks about the budget timetable. An internal timetable is particularly important for the executive’s management of the budget preparation process, in order to ensure that the executive accounts for the views of the different departments and agencies in the proposed budget. The timetable would, for instance, set deadlines for submissions from other government entities, such as line ministries or subnational government, to the Ministry of Finance or whatever central government agency is in charge of coordinating the budget’s formulation. So that civil society is aware of the various steps in the budget formulation process, and when opportunities may exist to engage the executive, it is essential that this timetable be made available to the public.

To answer “a”, the executive must prepare a detailed budget timetable and release it to the public. A “b” answer applies if the timetable is made public, but some details are not included. A “c” response applies if the timetable is made public, but many important details are excluded, reducing its value for those outside government. Answer “d” applies if no timetable is made available to the public.

1) Scores higher than “d” are possible even if the EBP is not publicly available
This question is not related to the EBP, but rather to the release of a timetable on budget formulation. It is possible for a country to score an “a”, “b”, or “c” on this question even if the EBP is not publicly available.

2) If the timetable is published in the citizens version of the Executive's Budget Proposal or the Enacted Budget, do we accept it?
Since the point of the timetable is for citizens to be able to participate in the budget formulation process, this would mean it should be published before the formulation stage (see Myanmar’s and Indonesia’s Question 53 in OBS 2019).

Though we accept generic timetables in organic budget laws (published anytime) and specific timetables in budget circulars (published before the formulation process), we wouldn’t accept timetables published only after the budget is formulated or enacted. Why? If it is a timetable specific to a budget year, that would mean it is published after all the major milestones for preparing the budget have already passed. Furthermore, generic timetables published in citizens budgets should also not be counted, because all the information in those documents are generally referring to that specific budget year.

To accept a generic budget preparation timetable, it should therefore be published as part of a law, regulation or policy.

3) What are the main differences between “A”, “B” and “C” responses here?
From OBS 2021, here are three examples: Saudi Arabia: https://mof.gov.sa/en/financialreport/budgetJourney/Pages/default.aspx (“c” response) Jordan: scroll to the very bottom of the organic budget law): (“b” response) Jamaica: https://www.mof.gov.jm/documents/documents-publications/document-centre/file/882-2015-2016-budget-calendar.html (“a” response)