Question 20

Does the Executive’s Budget Proposal or any supporting budget documentation present expenditures for individual programs for the year preceding the budget year (BY-1)?
 * a. Yes, programs accounting for all expenditures are presented for BY-1.
 * b. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-1.
 * c. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-1.
 * d. No, expenditures are not presented by program for BY-1.
 * e. Not applicable/other (please comment).

Guidelines
Question 20 asks if expenditure estimates for the year before the budget year (BY-1) 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. For example, the Ministry of Health’s budget could be broken down into several subgroups, such as “primary health care,” “hospitals,” or “administration.” These subgroups should be considered programs even if they could be, but are not, broken down into smaller, more detailed units.

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 Executive’s Budget Proposal or its supporting documentation must present expenditures for all individual programs, accounting for all expenditures, for BY-1. To answer “b,” the programs shown individually in the Executive’s Budget Proposal or its supporting documentation must account for at least two-thirds of all expenditures for BY-1. A “c” answer applies if the Executive’s Budget Proposal or its supporting documentation presents programs that account for only less than two-thirds of expenditures. Answer “d” applies if expenditures are not presented by program.

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.