Table 10: Questionnaire

Question

Yes

No

Comment

• Is the budget tabled at least three months in advance of the beginning of the fiscal year?

• Does parliament have at least three months to review the draft budget?

• Is the information in the budget or tabled with the budget comprehensive, accurate and reliable?

• Does parliament have a finance or budget committee to scrutinize the draft budget?

• Are sectoral or departmental committees involved in the process of scrutinizing the draft budget?

• Do parliamentary committees and individual legislators have access to budget research capacity in the form of a parliamentary budget office?

• Are there budget researchers attached to political parties or individual legislators?

• Does parliament have a degree of political independence from the executive in order to carry out an independent review of the budget?

• Does parliament have powers to amend the budget proposed by the executive?

• In practice, does parliament use its powers to amend the budget?

• Does the executive have a line item or package veto for budget bills passed by parliament?

• If so, is the veto used in practice?

• Are debates in the chamber and parliamentary committees open to the public and the media?

• Is media reporting on budgetary debates in parliament extensive and of high quality?

• Do parliamentary committees hold public hearings on the budget?

• Does parliament monitor the execution of the budget during the fiscal year?

• Is there a supreme audit institution to audit government accounts following the end of the fiscal year?

• Is the audit institution independent from the government in functional and organizational terms?

• Does the audit institution have sufficient resources to carry out its mandate?

• Is all public spending subject to independent audit?

• Does the audit institution carry out financial and performance audits?

• Are audits produced and tabled in parliament within one year after the end of the financial year?

• Does parliament have a committee that is dedicated to scrutinizing audit reports?

• Are effective follow-up mechanisms in place to ensure that government implements recommendations for improvements that are generated from the audit process?