Question 67

Are “citizens” versions of budget documents published throughout the budget process?
 * a. A citizens version of budget documents is published for each of the four stages of the budget process (budget formulation, enactment, execution, and audit).
 * b. A citizens version of budget documents is published for at least two of the four stages of the budget process.
 * c. A citizens version of budget documents is published for at least one stage of the budget process.
 * d. No citizens version of budget documents is published.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 67 asks if “citizens” versions of budget documents are published throughout the budget process. While the Citizens Budget was initially conceived as a simplified version of the Executive’s Budget Proposal or the Enacted Budget, good practice is now evolving and suggests that a “citizens” version of key budget documents should be produced during each of the four phases of the budget cycle. This would serve to inform citizens of the state of public financial management throughout the entire budget cycle.

To answer “a,” a citizens version of at least one budget document is published for each of the four stages of the budget process (budget formulation, enactment, execution, and audit) — for a total of at least four citizens budget documents throughout the process. Option “b” applies if a citizens version of a budget document is published for at least two of the four stages of the budget process. Option “c” applies if a citizens version of a budget document is published for at least one of the four stages of the budget process. Select option “d” if no “citizens” version of budget documents is published.