Question 24

Does the Executive’s Budget Proposal or any supporting budget documentation, what is the most recent year presented for which all expenditures reflect actual outcomes?
 * a. Two years prior to the budget year (BY-2).
 * b. Three years prior to the budget year (BY-3).
 * c. Before BY-3.
 * d. No actual data for all expenditures are presented in the budget or supporting budget documentation.
 * e. Not applicable/other (please comment).

Guidelines
Question 24 asks for which year the actual outcomes for expenditures are shown. In most cases, the most recent year for which budget data on actual outcomes are available will be BY-2, as BY-1 is generally not yet finished when the budget proposal is drafted. So a government that has updated all its expenditure data for BY-2 to reflect what actually occurred, as opposed to estimating the outcome for that year, shows good public financial management practice.

For an “a” answer, a country must meet the good practice of having the figures for BY-2 reflect actual outcomes.