Question 79

Does the Mid-Year Review of the budget present expenditure estimates for the budget year underway for individual programs?
 * a. Yes, the Mid-Year Review presents estimates for programs accounting for all expenditures.
 * b. Yes, the Mid-Year Review presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.
 * c. Yes, the Mid-Year Review presents estimates for programs accounting for less than two-thirds of expenditures.
 * d. No, the Mid-Year Review does not present expenditure estimates by program.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 79 asks if expenditure estimates in the Mid-Year Review are presented by program. There is no standard definition for the term “program,” and the meaning can vary from country to country. However, for the purposes of answering the questionnaire, researchers should understand the term “program” to mean any level of detail below an administrative unit, such as a ministry or department.

A note for francophone countries: “Program” level detail is sometimes referred to as le plan comptable or le plan comptable detaille. (These data are typically coded in the financial management database, following the chart of budgetary accounts, so that they can be organized by administrative and functional classification.)

To answer “a,” the Mid-Year Review must present expenditures for all individual programs, accounting for all expenditures. To answer “b,” the Mid-Year Review must present expenditures for individual programs that when combined account for at least two-thirds of expenditures, but not all expenditures. A “c” answer applies if the Mid-Year Review presents programs that account for less than two-thirds of expenditures. Answer “d” applies if expenditures are not presented by program in the Mid-Year Review.

1) "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.”

2) How should the term "program" be treated?
As the guidelines state, researchers should treat the term “program” as meaning any level of detail below an administrative unit. However, note that economic classification (e.g., “compensation”, “use of goods and services”, “consumption of fixed capital”, “interest”, “subsidies”, “grants”, “social benefits”, “other expenses”, etc.) below the administrative unit DOES NOT count. On the other hand, functional classification with a sub-functional classification DOES count.