Question 60

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

OBS Guidelines
Question 60 asks if expenditure estimates in the Enacted Budget 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 Enacted Budget must present all programs, which account for all expenditures, in the budget year. To answer “b,” the Enacted Budget 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 Enacted Budget presents programs that account for less than two-thirds of expenditures. Answer “d” applies if expenditures are not presented by program in the Enacted Budget.

1) Using EBP documents to respond to EB questions
Researchers should not use EBP documents to respond to EB questions (59-63), UNLESS
 * there is a very specific citation in the Appropriations Act itself to a specific document that was tabled as part of the EBP and not modified by the legislature. This mostly applies to Westminster system countries.
 * The EBP documents are re-uploaded with a new cover page and/or title that signals that it is now approved/enacted rather than proposed/draft.

2) "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.”

3) 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. In addition, a sub-functional classification below a functional classification also does not count. In OBS 2019, for example, China released an Enacted Budget (see attached) that had sub-functional classifications within the functional classification of the budget. We did not count these sub-functional classifications as programs.

If you find a functional classification beneath an administrative classification, please bring it to the team.

External references
[[Category: China