findings. D. Donor Practices D-1 Predictability of Direct Not Not applicable as direct budgetary support not in Budget Support rated place during the years under review. D-2 Financial information D Information tends to be provided on a project by provided by donors for project basis and forward estimates tend not be budgeting and reporting provided by donors. on project and program aid D-3 Proportion of aid that is D National procedures are used for local purchases managed by use of but all ICBs are managed through bilateral or national procedures multilateral procurement and procedures agency’s framework. ANNEX 2: DETAILS OF THE AND INSTITUTIONAL FRAMEWORK FOR PFM Key constitutional provisions related to PFM The Constitution sets forth a number of general and specific provisions related to matters of budgeting and fiscal and financial management. For example, it includes a number of provisions intended to guard against fiscal indiscipline, such as the prohibition for Congress to increase appropriations beyond the level proposed by the executive, or financial impropriety, such as the Section 29 of Article VI that proscribes inappropriate uses of appropriated and/or Treasury funds. The Constitution grants the President a broad range of discretionary authorities over budgetary matters including line item veto and the rule that the failure to congress’s enact an appropriations bill automatically leads to of the previous “re-enactment” year’s budget, while allowing the president to reallocate savings. It defines a set of constitutional or independent bodies and grants fiscal autonomy to some of them. It defines the jurisdiction and the mandates of one of these constitutional bodies, the Commission on Audit (COA), a key institutional player in PFM, as the body in charge of both matters related to audit and accounting of the entire public sector and public money. The Constitution establishes a broad range of policy concerns as matters of general principles (e.g., State shall pursue an independent foreign without “The policy”) any budgetary implication. An exception is the Section 5 of Article XIV, which specifically requires that the State the highest budgetary priority to “assign education.” On matters related to fiscal transparency, the Section 7 of Article III guarantees right of the people to information on matters of public and declares that “the concern” to official records, and to documents and papers pertaining to official acts, “access
findings. D. Donor Practices D-1 Predictability of Direct Budget Support Not rated Not applicable as direct budgetary support not in place during the years under review. D-2 Financial information provided by donors for budgeting and reporting on project and program aid D Information tends to be provided on a project by project basis and forward estimates tend not be provided by donors. D-3 Proportion of aid that is managed by use of national procedures D National procedures are used for local purchases but all ICBs are managed through bilateral or multilateral agency’s procurement and procedures framework. ANNEX 2: DETAILS OF THE AND INSTITUTIONAL FRAMEWORK FOR PFM Key constitutional provisions related to PFM The Constitution sets forth a number of general and specific provisions related to matters of budgeting and fiscal and financial management. For example, it includes a number of provisions intended to guard against fiscal indiscipline, such as the prohibition for Congress to increase appropriations beyond the level proposed by the executive, or financial impropriety, such as the Section 29 of Article VI that proscribes inappropriate uses of appropriated and/or Treasury funds. The Constitution grants the President a broad range of discretionary authorities over budgetary matters including line item veto and the rule that the congress’s failure to enact an appropriations bill automatically leads to “re-enactment” of the previous year’s budget, while allowing the president to reallocate savings. It defines a set of constitutional or independent bodies and grants fiscal autonomy to some of them. It defines the jurisdiction and the mandates of one of these constitutional bodies, the Commission on Audit (COA), a key institutional player in PFM, as the body in charge of both matters related to audit and accounting of the entire public sector and public money. The Constitution establishes a broad range of policy concerns as matters of general principles (e.g., “The State shall pursue an independent foreign policy”) without any budgetary implication. An exception is the Section 5 of Article XIV, which specifically requires that the State “assign the highest budgetary priority to education.” On matters related to fiscal transparency, the Section 7 of Article III guarantees “the right of the people to information on matters of public concern” and declares that “access to official records, and to documents and papers pertaining to official acts,
704090ESW0P1130ountability0P113909.docx