Open Budget Survey 2019...PBS-7. If the PBS is produced, please write the full title of the PBS. For...

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Open Budget Survey 2019 Questionnaire Malaysia April 2020

Transcript of Open Budget Survey 2019...PBS-7. If the PBS is produced, please write the full title of the PBS. For...

  • OpenBudgetSurvey2019Questionnaire

    MalaysiaApril2020

  • CountryQuestionnaire:Malaysia

    PBS-1.WhatisthefiscalyearofthePBSevaluatedinthisOpenBudgetSurveyquestionnaire?

    Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

    Answer:2019

    Source:ThereisnoPBSpublishedinMalaysia.

    Comment:Thereisabudgetcircular--GarisPanduanBagiPenyediaanCadanganAnggaranPerbelanjaanPersekutuan2019asofMarch2018(seeWaybackSnapshothere:https://web.archive.org/web/20180309213147/http://1pp.treasury.gov.my/sub-topik/fail/74/muat-turun),howevertheBudgetCircularonlydescribedthebudgetpreparationprocessandnotthepoliciesandpriorities,ortheexpenditureceilings,thatwillinformthe2019Budget,andthereforeisnotconsideredaPBS.

    ThecircularalsoinstructsbudgetpreparationtobeinlinewiththeMid-YearReviewoftheNationalPlan,butthisdocumentdoesnotprovidespecificinformationaboutthespecificpoliciesorprioritiesthatwillinformthedevelopmentoftheFY2019budget:http://www.mea.gov.my/sites/default/files/Kajian%20Separuh%20Penggal%20RMK11.pdf

    PeerReviewerOpinion:AgreeComments:

    GovernmentReviewerOpinion:Agree

    PBS-2.WhenisthePBSmadeavailabletothepublic?

    PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

    TheOBSmethodologyrequiresthatforaPBStobeconsideredpubliclyavailable,itmustbemadeavailabletothepubliconemonthbeforetheExecutive’sBudgetProposalissubmittedtothelegislatureforconsideration.IfthePBSisnotreleasedtothepublicatleastonemonthbeforetheExecutive’sBudgetProposalissubmittedtothelegislatureforconsideration,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedforthePBS.

    Answer:d.ThePBSisnotreleasedtothepublic,orisreleasedlessthanonemonthbeforetheExecutive’sBudgetProposalisintroducedtothelegislature

    Source:ThePBSisnotproduced

    Comment:ThemostrecentBudgetCircularwasissuedfor2019intheGarisPanduanBagiPenyediaanCadanganAnggaranPerbelanjaanPersekutuan2019asofMarch2018(seeWaybackSnapshothere:https://web.archive.org/web/20180309213147/http://1pp.treasury.gov.my/sub-topik/fail/74/muat-turun),howevertheBudgetCircularonlydescribedthebudgetpreprationprocessandnotthepoliciesandpriorities,ortheexpenditureceilings,thatwillinformthe2019Budget,andthereforeisnotconsideredaPBS.

    ThecircularalsoinstructsbudgetpreparationtobeinlinewiththeMid-YearReviewoftheNationalPlan,butthisdocumentdoesnotprovidespecificinformationaboutthespecificpoliciesorprioritiesthatwillinformthedevelopmentoftheFY2019budget:http://www.mea.gov.my/sites/default/files/Kajian%20Separuh%20Penggal%20RMK11.pdf

  • PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:AgreeComments:SomeoftheinformationinacomprehensivePBSareembargoeduntilExecutive'sBudgetProposal(EBP)orwhenitispresentedtothelegislature.

    PBS-3a.IfthePBSispublished,whatisthedateofpublicationofthePBS?

    Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

    Answer:

    Source:ThePBSisnotproduced

    Comment:ThePBSisnotproduced

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    PBS-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationofthePBS.

    Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:ThePBSisnotproduced

    Source:Notproduced

    Comment:Notproduced

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

  • PBS-4.IfthePBSispublished,whatistheURLorweblinkofthePBS?

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

    Answer:

    Source:

    Comment:Notproduced

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    PBS-5.IfthePBSispublished,arethenumericaldatacontainedinthePBSavailableinamachinereadableformat?

    Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

    Option“d”appliesifthePBSisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

    Answer:d.Notapplicable

    Source:

    Comment:Notproduced

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    PBS-6a.IfthePBSisnotpubliclyavailable,isitstillproduced?

    IfthePBSisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionPBS-2was“d”),agovernmentmaynonethelessproducethedocument.

    Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionPBS-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

    http://opendatahandbook.org/glossary/en/terms/machine-readable/

  • Answer:c.Producedforinternalpurposes/useonly

    Source:www.treasury.gov.my

    Comment:Thetreasuryproducedaguidelinesforministriestoprovidebudgetannually(GarisPanduanPenyediaanBajet)andmulti-yearplan(the11thMalaysiaPlananditsMid-TermReview)whichhavesomefeaturesthatresemblepre-budgetstatements.Thesedocumentscontainmacroeconomicforecastandmajorexpenditurepoliciesandpriorities.Buttheydonotprovideforecastforthe2019budget,andmulti-yearrevenueandexpenditureprojections.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:c.Producedforinternalpurposes/useonlyComments:WehaveadocumentthatissimilartoPBSbutonlyselectedfewwillhaveaccesstoitassomeoftheinformationinthedocumentareclassified/confidentialuntilanEBPisproduced.

    ResearcherResponseAgreewiththeGR.Revisedtheanswerto"c"

    IBPCommentThegovernmentreviewer'scommentisacknowledged.AsneitherIBPnortheresearcherhasaccesstothisdocument,givenitisforinternaluse,wecannotexternallyverifythecontents.ThisanswerisrevisedtoCbasedontheresponseinPBS6bandthedescribedcontentsoftheinternaldocument.

    PBS-6b.Ifyouselectedoption“c”or“d”inquestionPBS-6a,pleasespecifyhowyoudeterminedwhetherthePBSwasproducedforinternaluseonly,versusnotproducedatall.

    Ifoption“a,”“b,”or“e”wasselectedinquestionPBS-6a,researchersshouldmarkthisquestion“n/a.”

    Answer:WiththehelpoftheOBSteamIexaminedtwodocumentsthathavesomePBSfeatures.Theyare1.PanduanPenyediaanBajet2019(Guidelinesfor2019BudgetPreparation)2.Mid-TermReviewof11thMalaysiaPlanhttps://www.talentcorp.com.my/clients/TalentCorp_2016_7A6571AE-D9D0-4175-B35D-99EC514F2D24/contentms/img/publication/Mid-Term%20Review%20of%2011th%20Malaysia%20Plan.pdf

    Source:

    Comment:AfterdiscussionwiththeOBSTeam,weconcludedthatthesetwodocumentsarenotqualifiedtobethePBS.PleaseseecommentstoQuestionPBS6-aforexplanation.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Asinformedinthepreviousquestion,adocumentthatissimilartoPBSisproducedonlyforinternaluse.Thedocumentdoeshavethepoliciesonwhyresourcesweredistributedaccordingthesectors,macroeconomicsandfiscalprojections,indicativeceilingsandexpectedrevenuesaswellexpectedexpenditureforthebudgetyear.

    IBPCommentThegovernmentreviewer'scommentisacknowledged.AsneitherIBPnortheresearcherhasaccesstothisdocument,givenitisforinternaluse,wecannotexternallyverifythecontents.

  • PBS-7.IfthePBSisproduced,pleasewritethefulltitleofthePBS.

    Forexample,atitleforthePre-BudgetStatementcouldbe“Proposed2019StateBudget”or“GuidelinesforthePreparationofAnnualPlanandBudgetfor2018/19.”

    Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:NotProduced

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Itisknownas...........

    PBS-8.Istherea“citizensversion”ofthePBS?

    WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

    Answer:b.No

    Source:PBSisnotproduced

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-1a.WhatisthefiscalyearoftheEBPevaluatedinthisOpenBudgetSurveyquestionnaire?

    Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

    Answer:FY2019

    http://www.internationalbudget.org/opening-budgets/citizens-budgets/

  • Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-1b.WhenistheEBPsubmittedtothelegislatureforconsideration?

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

    Answer:02/11/2018

    Source:https://www.thestar.com.my/news/nation/2018/11/02/guan-eng-tables-budget-2019/http://www.parlimen.gov.my/files/hindex/pdf/DR-10122018.pdf#page=77&zoom=70&search=Akta%20Kewangan%202018

    Comment:TheMinisterofFinancedeliveredthebudgetspeechon2November2018andtabledtheSupplyBillatthesametime.TheFinanceBill(whichisthebillfortaxationpurposes)wastabledon10December2018.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-2.WhenistheEBPmadeavailabletothepublic?

    PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

    TheOBSmethodologyrequiresthatforanEBPtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicwhilethelegislatureisstillconsideringitandbeforethelegislatureapproves(enacts)it.IftheEBPisnotreleasedtothepublicbeforethelegislatureapprovesit,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheEBP.

    TheOBSdefinitionofanExecutive’sBudgetProposalisadocument(s)that(i)theexecutivesubmitstothelegislatureasaformalpartofthebudgetapprovalprocessand(ii)thelegislatureeitherapprovesoronwhichitapprovesproposedamendments.

    TheOBSwilltreattheExecutive’sBudgetProposalas“NotProduced,”inthefollowingcases:

    Theexecutivedoesnotsubmitthedraftbudgettothelegislature;orThelegislaturereceivesthedraftbudgetbutdoesnotapproveitordoesnotapproverecommendationsonthedraftbudget;Thelegislaturerejectsthedraftbudgetsubmittedbytheexecutive,buttheexecutiveimplementsitwithoutlegislativeapproval;orThereisnolegislature,orthelegislaturehasbeendissolved.

  • Answer:c.Lessthantwomonthsinadvanceofthebudgetyear,butatleastinadvanceofthebudgetbeingapprovedbythelegislature

    Source:http://www1.treasury.gov.my

    Comment:TheEBPwasmadeavailabletothepubliconthedaytheMinisterofFinance,LimGuangEng,tabledthedocumenttotheparliament(2November2018).ThedocumentwasmadeavailabletothepublicontheabovewebsiteaftertheMinisterofFinancedeliveredthebudgetspeech(markingthetablingoftheEBPtotheparliament).

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-3a.IftheEBPispublished,whatisthedateofpublicationoftheEBP?

    Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

    Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirdateofpublication.

    Answer:02/11/2018

    Source:http://www1.treasury.gov.my

    Comment:IcheckedthewebsiteafterthebudgetspeechwasdeliveredbytheMinisterofFinanceon2November2018.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEBP.

    Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:Icheckedthiswebsitehttp://www1.treasury.gov.my(inwhichthetreasurysavedthe2019EBPdocuments)afterthebudgetspeechdeliveredbytheMinisterofFinance.

    Source:http://www1.treasury.gov.my

  • Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-4.IftheEBPispublished,whatistheURLorweblinkoftheEBP?

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

    Inthecommentboxesbelow,researchersshouldalsolistanysupportingdocumentstotheEBPandtheirURLorweblink.

    Answer:http://www1.treasury.gov.myandhttp://www.treasury.gov.my/index.php/en/budget.html

    Source:http://www1.treasury.gov.myhttp://www.treasury.gov.my/index.php/en/budget.htmlhttp://www.parlimen.gov.my/bills-dewan-rakyat.html?uweb=dr&

    Comment:TheBudgetSpeech,EstimatesofExpenditures,EstimatesofRevenue,EconomicReportareavailableintheTreasurywebsite.TheSupplyBill(RangUndang-UndangPerbekalan2019)andtheFinanceBill(RangUndang-UndangKewangan2018)areavailableintheParliamentWebsite

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-5.IftheEBPispublished,arethenumericaldatacontainedintheEBPoritssupportingdocumentsavailableinamachinereadableformat?

    Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/.

    Option“d”appliesiftheEBPisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

    Answer:b.Yes,someofthenumericaldataareavailableinamachinereadableformat

    Source:http://www.treasury.gov.my/index.php/en/economy/economic-data.html

    Comment:TheTreasurypublishesEconomicDataathttp://www.treasury.gov.my/index.php/en/economy/economic-data.htmlthatincludesExcelandCSVfiles,thathassomeinformationontheBudgetEstimateFiguresfromFY2019,includingtheConsolidatedPublicSectorFinancialPosition,FederalGovernmentFinancialPosition,Revenue,OperatingExpenditure,DevelopmentExpenditure,Debt,GDPandBalanceofPayments

    However,allthedetailedtablesincludedintheEBParenotcoveredinthesefiles.

    http://opendatahandbook.org/glossary/en/terms/machine-readable/

  • PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-6a.IftheEBPisnotpubliclyavailable,isitstillproduced?

    IftheEBPisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionEBP-2was“d”),agovernmentmaynonethelessproducethedocument.

    Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEBP-2).

    Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.

    Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.

    Option“d”appliesifthedocumentisnotproducedatall.

    Option“e”appliesifthedocumentispubliclyavailable.

    Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

    Answer:e.Notapplicable(thedocumentispubliclyavailable)

    Source:http://www.treasury.gov.my/index.php/en/economy/economic-data.htmlhttp://www.treasury.gov.my/index.php/en/http://www1.treasury.gov.my

    Comment:TheEBPdocumentsareavailableinthewebsitescitedabove

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-6b.Ifyouselectedoption“c”or“d”inquestionEBP-6a,pleasespecifyhowyoudeterminedwhethertheEBPwasproducedforinternaluseonly,versusnotproducedatall.

    Ifoption“a,”“b,”or“e”wasselectedinquestionEBP-6a,researchersshouldmarkthisquestion“n/a.”

    Answer:

    Source:

    Comment:

  • PeerReviewerOpinion:

    GovernmentReviewerOpinion:

    EBP-7.IftheEBPisproduced,pleasewritethefulltitleoftheEBP.

    Forexample,atitlefortheExecutive’sBudgetProposalcouldbe“DraftEstimatesofRevenueandExpenditureforBY2018-19,producedbytheMinistryofFinance,PlanningandEconomicDevelopment.”

    IfthereareanysupportingdocumentstotheEBP,pleaseentertheirfulltitlesinthecommentboxbelow.

    Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:AnnualBudget2019

    Source:http://www.treasury.gov.my/index.php/en/http://www1.treasury.gov.my

    Comment:Malaysia'sEBPisacollectionofseveraldocuments-Expenditure:AnggaranPerbelanjaanKerajaanPersekutuan2019(2019EstimatedFederalGovernmentExpenditures)-Revenue:TinjauanFiskaldanAnggaranHasilKerajaanPersekutuan2019(FiscalOutlookandFederalGovernmentRevenueEstimates2019)-SupportingDocumentswhichprovideadditionalinformationonrevenue,expenditures,fiscalassumption,borrowinganddebt:1.TinjauanEconomy2019(EconomicOutlook2019)2.TeksUcapanBajet2019(The2019BudgetSpeech)3.RangUndang-UndangPerbekalan2019(TheSupplyBill2019)4.RangUndang-UndangKewangan2018(TheFinanceBill2018)

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EBP-8.Istherea“citizensversion”oftheEBP?

    WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets.

    Answer:b.No

    Source:http://www.treasury.gov.my/index.php/en/economy/economic-data.htmlhttp://www.treasury.gov.my/index.php/en/http://www1.treasury.gov.my

    Comment:ThetreasurywebsitestoredthepowerpointpresentationusedtheMinisterofFinancetodeliverthebudgetspeech.Weconsideredthispresentation

    http://www.internationalbudget.org/opening-budgets/citizens-budgets

  • documentasortofCitizensVersionoftheEBSsinceitcontainsthemostbasicinformationabouttheinformationpresentedinvariousEBPdocuments.Besidethisdocument,accordingtothestaffattheMoFwasusedforanyengagementsessionstheyhadwithanycitizengroups.Unfortunately,thepowerpointpresentationusedduringthe2019budgetspeechisnotstoredinthetreasurywebsitesabove.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-1a.WhatisthefiscalyearoftheEBevaluatedinthisOpenBudgetSurveyquestionnaire?

    Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

    Answer:FY2019

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-1b.WhenwastheEBapproved(enacted)bythelegislature?

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

    Answer:06/12/2018

    Source:https://www.nst.com.my/news/government-public-policy/2018/12/441923/dewan-negara-passes-2019-supply-billhttps://www.thestar.com.my/news/nation/2018/12/06/budget-2019-passed-after-16-days-of-debates-at-dewan-rakyat/http://www.parlimen.gov.my/files/hindex/pdf/DR-10122018.pdf#page=77&zoom=70&search=Akta%20Kewangan%202018(p.95)

    Comment:TheEBP(SupplyBill)waspassedbyDewanRakyaton6December2018andbyDewanNegaraon18December2018TheFinanceBillwaspassedon10December2018

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

  • EB-2.WhenistheEBmadeavailabletothepublic?

    PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

    TheOBSmethodologyrequiresthatforanEBtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublic threemonthsafterthebudgetisapprovedbythelegislature.IftheEBisnotreleasedtothepublicatleastthreemonthsafterthebudgetisapprovedbythelegislature,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheEB.

    Answer:a.Twoweeksorlessafterthebudgethasbeenenacted

    Source:http://www.federalgazette.agc.gov.my/outputaktap/20181227_A1575_BM_Akta%20A1575.pdfhttp://www.federalgazette.agc.gov.my/outputaktap/aktaBI_20181228_Act812BI.pdf

    Comment:TheSupplyAct2019wasgazettedon28December2018andavailabletothepublicattheAttorneyGeneralWebsitesincethen.TheFinanceAct2018wasgazettedon27December2018andavailabletothepublicattheAttorneyGeneralWebsitesincethen.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-3a.IftheEBispublished,whatisthedateofpublicationoftheEB?

    Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

    Answer:27/12/2018

    Source:http://www.federalgazette.agc.gov.my/outputaktap/20181227_A1575_BM_Akta%20A1575.pdf

    Comment:TheSupplyAct2019wasgazettedon28December2018andavailabletothepublicattheAttorneyGeneralWebsitesincethen.TheFinanceAct2018wasgazettedon27December2018andavailabletothepublicattheAttorneyGeneralWebsitesincethen.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheEB.

  • Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:IwenttothewebsiteoftheAttorneyGeneralOfficetocheckwhethertheSupplyAct2019andtheFinanceAct2019havebeengazetted.

    Source:http://www.federalgazette.agc.gov.my/outputaktap/20181227_A1575_BI_Act%20A1575%20BI.pdfhttp://www.federalgazette.agc.gov.my/outputaktap/aktaBI_20181228_Act812BI.pdf

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-4.IftheEBispublished,whatistheURLorweblinkoftheEB?

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

    Answer:http://www.federalgazette.agc.gov.my/outputaktap/20181227_A1575_BM_Akta%20A1575.pdf

    Source:http://www.federalgazette.agc.gov.my/outputaktap/20181227_A1575_BM_Akta%20A1575.pdfhttp://www.federalgazette.agc.gov.my/outputaktap/aktaBI_20181228_Act812BI.pdf

    Comment:TheabovelinkisfortheSupplyAct2019andtheFinanceAct2018

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-5.IftheEBispublished,arethenumericaldatacontainedintheEBavailableinamachinereadableformat?

    Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

    Option“d”appliesiftheEBisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

    Answer:c.No

    Source:http://www.federalgazette.agc.gov.my/outputaktap/20181227_A1575_BM_Akta%20A1575.pdf

    Comment:TheEBisonlypresentedinpdfformat

    http://opendatahandbook.org/glossary/en/terms/machine-readable/

  • PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-6a.IftheEBisnotpubliclyavailable,isitstillproduced?

    IftheEBisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionEB-2was“d”),agovernmentmaynonethelessproducethedocument.

    Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionEB-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.

    Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

    Answer:e.Notapplicable(thedocumentispubliclyavailable)

    Source:http://www.federalgazette.agc.gov.my/outputaktap/20181227_A1575_BM_Akta%20A1575.pdfhttp://www.federalgazette.agc.gov.my/outputaktap/aktaBI_20181228_Act812BI.pdf

    Comment:TheEBdocumentsareavailableinthosewebsites

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-6b.Ifyouselectedoption“c”or“d”inquestionEB-6a,pleasespecifyhowyoudeterminedwhethertheEBwasproducedforinternaluseonly,versusnotproducedatall.

    Ifoption“a,”“b,”or“e”wasselectedinquestionEB-6a,researchersshouldmarkthisquestion“n/a.”

    Answer:

    Source:

    Comment:

    PeerReviewerOpinion:

    GovernmentReviewer

  • Opinion:

    EB-7.IftheEBisproduced,pleasewritethefulltitleoftheEB.

    Forexample,atitlefortheEnactedBudgetcouldbe“AppropriationActn.10of2018.”

    Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:AktaPerbekalan2019,AktaKewangan2018

    Source:http://www.federalgazette.agc.gov.my/outputaktap/20181227_A1575_BM_Akta%20A1575.pdfhttp://www.federalgazette.agc.gov.my/outputaktap/aktaBI_20181228_Act812BI.pdf

    Comment:AktaPerbelakan2019(SupplyAct2019)AktaKewangan2018(FinanceAct2018)

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    EB-8.Istherea“citizensversion”oftheEB?

    WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

    Answer:a.Yes

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:a.YesComments:Acitizen'sversionoftheEBwasproducedintheformof2019BudgetTouchPointsattheInformationDepartment'swebsitehttp://www.penerangan.gov.my/dmdocuments/budget_2019_touchpoints/mobile/index.html

    IBPCommentThankyoutothegovernmentreviewerforidentifyingtheTouchpointsdocumentastheCitizenVersionoftheEB.However,asthe2019TouchpointsdocumentwasonlypublishedJanuary20,2019,itcannotbeassessedinthisroundoftheOBS.Instead,asthetimeframeforpublicationoftheEBisthreemonthsafterthebudgetwasapproved,wecanusetheCBoftheEBinthepreviousfiscalyear.WehaveidentifiedthefollowingdocumentastheTouchPointforEB2018(publishedNovember13,2017):

    http://www.internationalbudget.org/opening-budgets/citizens-budgets/

  • http://www.penerangan.gov.my/dmdocuments/2018_budget_touchpoints/mobile/index.html#p=10ThescoreforthisquestionisrevisedfromBtoA.

    CB-1.WhatisthefiscalyearoftheCBevaluatedinthisOpenBudgetSurveyquestionnaire?

    Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

    IfmorethanoneCitizensBudgetisproduced,foreachCBpleaseindicatethedocumenttheCBsimplifies/refersto,andthefiscalyear.

    Answer:FY2018

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    IBPCommentAsnotedinEB-8,astheCBoftheEBforFY2019wasonlyreleasedinJanuary2019,fortheCBoftheEBtheOBSwillinsteadconsiderthepreviousyear's(FY2018)document.Theresponsetothisquestionisbeingrevisedfrom2019to2018asaresult.See:http://www.penerangan.gov.my/dmdocuments/2018_budget_touchpoints/mobile/index.html#p=10

    CB-2a.ForthefiscalyearindicatedinCB-1,whatisthepublicavailabilitystatusoftheCB?

    IfmorethanoneCitizensBudgetisproduced,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocument(Executive’sBudgetProposalorEnactedBudget)youarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditspublicavailabilitystatus.

    RememberthatpubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedbytheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

    Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodologyOption“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.

    Answer:e.Notapplicable(thedocumentispubliclyavailable)

    Source:https://www.youtube.com/watch?v=qdu5DOuHJZ4

    Comment:MalaysiausesthePowerPointPresentationusedbytheMinisterofFinancetodeliverhisbudgetspeechasCitizenBudgetinthe2017OpenBudgetSurvey.ThisdocumentisconsideredastheCBbecauseitprovidesaneasytounderstandversionofthebudgetdocuments.Additionally,accordingtoourinterviewwiththeMoFstaff,thedocumentwasalsousedforanyinformativesessionsonbudgetthatthegovernmentheld.

    TheMinisterofFinanceusedPowerPointpresentationtopresentthe2019Budget(ascanbeseenfromthevideointhelinkabove).ButthisdocumentisnotmadeavailableintheTreasuryWebsite

  • PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:e.Notapplicable(thedocumentispubliclyavailable)Comments:The2019CitizensBudgetdocumentwaspublishedwithin30daysaftertheenactedbudgetwasapprovedbythelegislature.Thisdocumentwaspublishedintheformof2019BudgetTouchpointsonaGovernmentWebsite(InformationDepartmentWebsite)athttp://www.penerangan.gov.my/dmdocuments/budget_2019_touchpoints/mobile/index.html#p=18toallowforbetterpublicreachastheInformationDepartmentwebsiteisthemainsourceforpublicinformation.

    IBPCommentAstheFY2019CBoftheEBwasonlyreleasedin2019,thisdocumentcannotbeconsideredfortheOBS2019.However,theCBfortheEBhasaminimumtimelinessrequirementofthreemonthsafterthedateofapproval,meaningthatthisfallsaftertheOBSresearchcut-offdate.Forthatreason,theprioryear2018CBoftheEBisconsidered:See:https://www.penerangan.gov.my/index.php/ms/penerbitan/buku-kecil-risalah/2017-1/121-touchpoints-bajet-2017-versi-english?format=html&path=buku-kecil-risalah/2017-1http://www.penerangan.gov.my/dmdocuments/2018_budget_touchpoints/mobile/index.html#p=10AsthisdocumentwaspublishedNovember13,2017,itisconsideredpubliclyavailablebyOBSstandards.ThescoreisrevisedfromCtoE.

    CB-2b.Ifyouselectedoption“c”or“d”inquestionCB-2a,pleasespecifyhowyoudeterminedwhethertheCBwasproducedforinternaluseonly,versusnotproducedatall.

    Ifoption“a,”“b,”or“e”wasselectedinquestionCB-2a,researchersshouldmarkthisquestion“n/a.”

    Answer:

    Source:https://www.youtube.com/watch?v=qdu5DOuHJZ4

    Comment:TheMinisterofFinanceusedPowerPointpresentationtopresentthe2019Budget(ascanbeseenfromthevideointhelinkabove).ButthisdocumentisnotmadeavailableintheTreasuryWebsite

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:CBwasmadepubliclyavailableasmentionedinquestionCB-2a

    IBPCommentThegovernmentreviewer'scommentisaccepted.Thedocumentisnowassessedaspubliclyavailable.

    CB-3a.IftheCBispublished,whatisthedateofpublicationoftheCB?

    Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsdatesofpublication.

    Answer:13/11/2017

  • Source:CBisnotproduced

    Comment:CBisnotproduced

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheCBintheformof2019BudgetTouchpointsweremadepubliclyavailableon28January2019onInformationDepartmentwebsite-http://www.penerangan.gov.my/dmdocuments/budget_2019_touchpoints/mobile/index.html.

    IBPCommentAsthedocumentbeingassessedistheFY2018version,thepublicationonthewebsiteis13November2017.See:https://www.penerangan.gov.my/index.php/ms/penerbitan/buku-kecil-risalah/2017-1/121-touchpoints-bajet-2017-versi-english?format=html&path=buku-kecil-risalah/2017-1http://www.penerangan.gov.my/dmdocuments/2018_budget_touchpoints/mobile/index.html#p=10

    CB-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheCB.

    Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:Documentdateisonthewebsite

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:Itisusuallypublishedwithinamonthfromthedateofbudgetapprovalbythelegislature

    IBPCommentThegovernmentreviewer'scommentisconfirmed.Thedateisalsopostedonthewebsiteofthedocument:https://www.penerangan.gov.my/index.php/ms/penerbitan/buku-kecil-risalah/2017-1/121-touchpoints-bajet-2017-versi-english?format=html&path=buku-kecil-risalah/2017-1

    CB-4.IftheCBispublished,whatistheURLorweblinkoftheCB?

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

    IfmorethanoneCitizensBudgetispublished,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedanditsURLorweblink.

    Answer:https://www.penerangan.gov.my/index.php/ms/penerbitan/buku-kecil-risalah/2017-1/121-touchpoints-bajet-2017-versi-english?format=html&path=buku-kecil-risalah/2017-1

    Source:CBisnotproduced

  • Comment:CBisnotproduced

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheCBwaspublishedonthefollowingInformationDepartmentweblinkhttp://www.penerangan.gov.my/dmdocuments/budget_2019_touchpoints/mobile/index.html

    IBPCommentTheFY2018versionisbeingassessed(seeCB-2aandCB-2b).Websitelinks:https://www.penerangan.gov.my/index.php/ms/penerbitan/buku-kecil-risalah/2017-1/121-touchpoints-bajet-2017-versi-english?format=html&path=buku-kecil-risalah/2017-1http://www.penerangan.gov.my/dmdocuments/2018_budget_touchpoints/mobile/index.html#p=10

    CB-5.IftheCBisproduced,pleasewritethefulltitleoftheCB.

    Forexample,atitlefortheCitizensBudgetcouldbe“Budget2018People’sGuide”or“2019ProposedBudgetinBrief:APeople’sBudgetPublication.”

    Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

    IfmorethanoneCitizensBudgetisproduced,fortheotherCB,indicatethedocumenttheCBreferstoand,nexttoit,itsfulltitle.

    Answer:Budget2018Touchpoints

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:ThetitleoftheCBisBUDGET2019Touchpoints.Itisa72pagereportthatoutlinedinformationon2019Budgetfocus,detailedprovision/allocation,importantstatisticsonrevenueandexpenditureandrelevantstrategies.

    IBPCommentTheGovernmentReviewer'scommentisacknowledged.The2018versionisassessedinthisOBS,however.

    CB-6.IftheCBisproduced,pleaseindicatewhichbudgetdocumentitcorrespondsto.

    IfmorethanoneCitizensBudgetisproduced,pleasecompletethisquestionforoneofthem,specifyinginthecommentboxbelowwhichdocumentyouarereferringto,and–inthesamecommentbox–whichotherCitizensBudgetisproducedandwhichbudgetdocumentitsimplifies.

    Answer:EnactedBudget

    Source:

    Comment:

  • PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:DisagreeSuggestedAnswer:TheCBtitledBUDGET2019Touchpointscorrespondsto2019Budgetdocument

    IBPCommentThegovernmentreviewer'scommentisacknowledged.TheTouchpointsdocumentcorrespondstotheEnactedBudget.See:https://www.penerangan.gov.my/index.php/ms/penerbitan/buku-kecil-risalah/2017-1/121-touchpoints-bajet-2017-versi-english?format=html&path=buku-kecil-risalah/2017-1http://www.penerangan.gov.my/dmdocuments/2018_budget_touchpoints/mobile/index.html#p=10

    IYRs-1.WhatisthefiscalyearoftheIYRsevaluatedinthisOpenBudgetSurveyquestionnaire?

    Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

    Answer:FY2018

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    IYRs-2.WhenaretheIYRsmadeavailabletothepublic?

    PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

    TheOBSmethodologyrequiresthatforIYRstobeconsideredpubliclyavailable,IYRsmustbemadeavailabletothepublicnolaterthanthreemonthsafterthereportingperiodends.Ifatleastsevenofthelast12monthlyIYRs,oratleastthreeofthelastfourquarterlyIYRsarenotreleasedtothepublicatleastthreemonthsafterthereportingperiodends,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheIYRs.

    Answer:c.Atleasteveryquarter,andwithinthreemonthsoftheperiodcovered

    Source:http://www.treasury.gov.my/index.php/en/economy/quarterly-malaysian-economic.html

    Comment:Thelatestquarterlyreport(3rdQuarterof2018)wasmadeavailabletothepublicon27November2018

    PeerReviewerOpinion:DisagreeSuggestedAnswer:d.TheIYRsarenotreleasedtothepublic,orarereleasedmorethanthreemonthsaftertheperiodcoveredComments:IwouldnotconsiderthisdocumentanIYR.Itismoreaneconomicreport,withsomegeneralupdatesontotalgovernmentrevenueand

  • spending.Thereisnobreakdownbyministries,forexample.

    GovernmentReviewerOpinion:Agree

    IBPCommentThankyoutothepeerreviewerfornotingthatthisreportismainlyaneconomicreport,andnotafiscalreport.However,sinceitcontainssomebasicfiscalinformation,includingexpendituresbyatleastoneclassificationandsomeindividualsourcesofrevenue,thisqualifiesitasanIYRbyOBSstandards.ThescoresfortheIYRquestionswouldimprove,however,iftherewasamorecomprehensivefiscalreport.

    IYRs-3a.IftheIYRsarepublished,whatarethedatesofpublicationoftheIYRs?

    Specifically:ifquarterlyIn-YearReportsarepublished,indicatethedatesofpublicationofatleastthreeofthelastfourIYRsthatwerepubliclyavailable.IfmonthlyIYRsarepublished,indicatethedatesofpublicationofatleastsevenofthelast12IYRsthatwerepubliclyavailable.

    Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    Pleaseenterthedateinthefollowingformat:“DDMonthYYYY.”Forexample,5September2018shouldbeenteredas05September2018.Ifthedocumentisnotpublishedornotproduced,pleasemarkthisquestion“n/a.”

    Answer:The3rdQuarterof2018waspubliclyavailableonlineon27November2018at:http://www.treasury.gov.my/pdf/flip32018/Third_Quarter_2018.pdfThe2ndQuarterof2018Reportwaspubliclyavailableonlineon28August2018at:http://www.treasury.gov.my/pdf/flip22018/Second_Quarter_2018.pdfThe1stQuarterof2018Reportwaspubliclyavailableonlineon27May2018at:http://www.treasury.gov.my/pdf/ekonomi/Q2_2018/sukutahun1_2018.pdfThe4thQuarterof2017Reportwaspubliclyavailableonlineon21February2018at:http://www.treasury.gov.my/pdf/ekonomi/suku_tahunan/sukutahun4_2017.pdf

    Source:http://www.treasury.gov.my/index.php/en/economy/quarterly-malaysian-economic.html

    Comment:

    PeerReviewerOpinion:DisagreeSuggestedAnswer:IwouldnotconsiderthisdocumentanIYR.Itismoreaneconomicreport,withsomegeneralupdatesontotalgovernmentrevenueandspending.Thereisnobreakdownbyministries,forexample.

    GovernmentReviewerOpinion:Agree

    IYRs-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheIYRs.

    Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:ThedateonthepagewherethequarterlyreportsarepostedintheTreasurywebsite.Thosedatesareasfollow:The3rdQuarterof2018waspubliclyavailableonlineon27November2018at:http://www.treasury.gov.my/pdf/flip32018/Third_Quarter_2018.pdfThe2ndQuarterof2018Reportwaspubliclyavailableonlineon28August2018at:http://www.treasury.gov.my/pdf/flip22018/Second_Quarter_2018.pdfThe1stQuarterof2018Reportwaspubliclyavailableonlineon27May2018at:http://www.treasury.gov.my/pdf/ekonomi/Q2_2018/sukutahun1_2018.pdfThe4thQuarterof2017Reportwaspubliclyavailableonlineon21February2018at:http://www.treasury.gov.my/pdf/ekonomi/suku_tahunan/sukutahun4_2017.pdf

    Source:http://www.treasury.gov.my/index.php/en/economy/quarterly-malaysian-economic.html

  • Comment:ConfirmedviaJavascript

    PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Idonotdisagreewiththedates.However,IwouldnotconsiderthisdocumentanIYR.Itismoreaneconomicreport,withsomegeneralupdatesontotalgovernmentrevenueandspending.Thereisnobreakdownbyministries,forexample.

    GovernmentReviewerOpinion:Agree

    IYRs-4.IftheIYRsarepublished,whatistheURLorweblinkoftheIYRs?

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    ResearchersshouldprovidetheweblinktothemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–theweblinkstoolderIYRs.

    Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

    Answer:http://www.treasury.gov.my/pdf/flip32018/Third_Quarter_2018.pdf

    Source:http://www.treasury.gov.my/pdf/flip32018/Third_Quarter_2018.pdf

    Comment:The2ndQuarterof2018Reportwaspubliclyavailableonlineon28August2018at:http://www.treasury.gov.my/pdf/flip22018/Second_Quarter_2018.pdfThe1stQuarterof2018Reportwaspubliclyavailableonlineon27May2018at:http://www.treasury.gov.my/pdf/ekonomi/Q2_2018/sukutahun1_2018.pdfThe4thQuarterof2017Reportwaspubliclyavailableonlineon21February2018at:http://www.treasury.gov.my/pdf/ekonomi/suku_tahunan/sukutahun4_2017.pdf

    PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Idonotdisagreewiththelinkgiven.However,IwouldnotconsiderthisdocumentanIYR.Itismoreaneconomicreport,withsomegeneralupdatesontotalgovernmentrevenueandspending.Thereisnobreakdownbyministries,forexample.

    GovernmentReviewerOpinion:Agree

    IYRs-5.IftheIYRsarepublished,arethenumericaldatacontainedintheIYRsavailableinamachinereadableformat?

    Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

    Option“d”appliesiftheIYRsarenotpublishedornotproduced,thereforetheirmachinereadabilitycannotbeassessed.

    Answer:c.No

    Source:http://www.treasury.gov.my/index.php/en/economy/quarterly-malaysian-economic.html

    http://opendatahandbook.org/glossary/en/terms/machine-readable/

  • Comment:

    PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Idonotdisagreewiththisanswer.However,IwouldnotconsiderthisdocumentanIYR.Itismoreaneconomicreport,withsomegeneralupdatesontotalgovernmentrevenueandspending.Thereisnobreakdownbyministries,forexample.

    GovernmentReviewerOpinion:Agree

    IYRs-6a.IftheIYRsarenotpubliclyavailable,aretheystillproduced?

    IftheIYRsarenotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionIYRs-2was“d”),agovernmentmaynonethelessproducethedocument.

    Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionIYRs-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.

    Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

    Answer:e.Notapplicable(thedocumentispubliclyavailable)

    Source:http://www.treasury.gov.my/index.php/en/economy/quarterly-malaysian-economic.html

    Comment:TheIYRdocumentsareavailableintheabovequotedwebsite

    PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Thedocumentsareindeedpubliclyavailable.However,IwouldnotconsiderthesedocumentsasIYRs.Theyaremoreeconomicreports,withsomegeneralupdatesontotalgovernmentrevenueandspending.Thereisnobreakdownbyministries,forexample.

    GovernmentReviewerOpinion:Agree

    IYRs-6b.Ifyouselectedoption“c”or“d”inquestionIYRs-6a,pleasespecifyhowyoudeterminedwhethertheIYRswereproducedforinternaluseonly,versusnotproducedatall.

    Ifoption“a,”“b,”or“e”wasselectedinquestionIYRs-6a,researchersshouldmarkthisquestion“n/a.”

    Answer:

    Source:

    Comment:

  • PeerReviewerOpinion:

    GovernmentReviewerOpinion:

    IYRs-7.IftheIYRsareproduced,pleasewritethefulltitleoftheIYRs.

    Forexample,atitlefortheIn-YearReportcouldbe“BudgetMonitoringReport,Quarter1”or“BudgetExecutionReportJanuary-March2018.”

    IfIn-YearReportsarenotproducedatall,researchersshouldmarkthisquestion“n/a.”

    ResearchersshouldprovidethefulltitleofthemostrecentIn-YearReportinthespacebelow,and–inthecommentboxunderneath–thefulltitlesofolderIYRs.

    Answer:MalaysianEconomyThirdQuarter2018

    Source:http://www.treasury.gov.my/index.php/en/economy/quarterly-malaysian-economic.html

    Comment:MalaysianEconomySecondQuarter2018MalaysianEconomyFirstQuarter2018MalaysianEconomyFourthQuarter2017

    PeerReviewerOpinion:IchoosenottoreviewthisquestionComments:Idonotdisagreewiththetitles.However,asstatedearlier,IdonotconsiderthesedocumentsIYRs.

    GovernmentReviewerOpinion:AgreeComments:ItisapracticefortheMinistryofFinancetoproduceandpublishquarterlyIYRreports.Thisreportsareusuallypublishedonthetreasury'swebsiteatwww.treasury.gov.my

    IYRs-8.Istherea“citizensversion”oftheIYRs?

    WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

    Answer:b.No

    Source:http://www.treasury.gov.my/index.php/en/economy/quarterly-malaysian-economic.html

    Comment:

    PeerReviewer

    http://www.internationalbudget.org/opening-budgets/citizens-budgets/

  • Opinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-1.WhatisthefiscalyearoftheMYRevaluatedinthisOpenBudgetSurveyquestionnaire?

    Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

    Answer:FY2018

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-2.WhenistheMYRmadeavailabletothepublic?

    PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

    TheOBSmethodologyrequiresthatforanMYRtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublic nolaterthanthreemonthsafterthereportingperiodends(i.e.,threemonthsafterthemidpointofthefiscalyear).IftheMYRisnotreleasedtothepublicatleastthreemonthsafterthereportingperiodends,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheMYR.

    Answer:d.TheMYRisnotreleasedtothepublic,orisreleasedmorethanthreemonthsafterthemidpoint

    Source:

    Comment:MYRisn'tproduced

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-3a.IftheMYRispublished,whatisthedateofpublicationoftheMYR?

  • Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

    Answer:

    Source:MYRisnotproduced

    Comment:MYRisnotproduced

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheMYR.

    Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:n/a

    Source:n/a

    Comment:n/a

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-4.IftheMYRispublished,whatistheURLorweblinkoftheMYR?

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

    Answer:

    Source:MYRisnotproduced

    Comment:MYRisnotproduced

  • PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-5.IftheMYRispublished,arethenumericaldatacontainedintheMYRavailableinamachinereadableformat?

    Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/.

    Option“d”appliesiftheMYRisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

    Answer:d.Notapplicable

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-6a.IftheMYRisnotpubliclyavailable,isitstillproduced?

    IftheMYRisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionMYR-2was“d”),agovernmentmaynonethelessproducethedocument.

    Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionMYR-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.

    Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

    Answer:c.Producedforinternalpurposes/useonly

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewer

    http://opendatahandbook.org/glossary/en/terms/machine-readable/

  • Opinion:DisagreeSuggestedAnswer:c.Producedforinternalpurposes/useonly

    ResearcherResponseAgreewithGR

    MYR-6b.Ifyouselectedoption“c”or“d”inquestionMYR-6a,pleasespecifyhowyoudeterminedwhethertheMYRwasproducedforinternaluseonly,versusnotproducedatall.

    Ifoption“a,”“b,”or“e”wasselectedinquestionMYR-6a,researchersshouldmarkthisquestion“n/a.”

    Answer:IcheckedtheTreasurywebsite

    Source:http://www.treasury.gov.my/

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-7.IftheMYRisproduced,pleasewritethefulltitleoftheMYR.

    Forexample,atitlefortheMid-YearReviewcouldbe“Semi-annualBudgetPerformanceReport,FY2017/18”or“Mid-YearReportonthe2018NationalBudget.”

    Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:n/a

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    MYR-8.Istherea“citizensversion”oftheMYR?

    WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatis

  • happening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

    Answer:b.No

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    YER-1.WhatisthefiscalyearoftheYERevaluatedinthisOpenBudgetSurveyquestionnaire?

    Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

    Answer:FY2017

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    YER-2.WhenistheYERmadeavailabletothepublic?

    PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

    TheOBSmethodologyrequiresthatforanYERtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicnolaterthanoneyearafterthefiscalyeartowhichitcorresponds.IftheYERisnotreleasedtothepublicwithinoneyearaftertheendofthefiscalyeartowhichitcorresponds,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheYER.

    Answer:b.Ninemonthsorless,butmorethansixmonths,aftertheendofthebudgetyear

    Source:http://www.anm.gov.my/index.php/arkib-ag/terbitan/penyata-kewangan-kerajaan-persekutuan/book/83-penyata-kewangan-tahun-2017/4-penyata-kewangan-kerajaan-persekutuan

    PublicationdateisAugust6,2018,whichiswithin9monthsoftheendofthereportingperiodofDec31,2017

    http://www.internationalbudget.org/opening-budgets/citizens-budgets/

  • Comment:TheYERwastabledtotheparliamenton6August2018.Thedocumentisavailabletothepublicsincethen.http://www.parlimen.gov.my/ipms/eps/2018-08-06/ST.63.2018%20-%20PENYATA%20KEWANGAN%20KERAJAAN%20PERSEKUTUAN%202017.pdf

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    YER-3a.IftheYERispublished,whatisthedateofpublicationoftheYER?

    Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

    Answer:06/08/2018

    Source:http://www.parlimen.gov.my/ipms/eps/2018-08-06/ST.63.2018%20-%20PENYATA%20KEWANGAN%20KERAJAAN%20PERSEKUTUAN%202017.pdf

    Comment:Thedatewhenthereportwastabledtotheparliament

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    YER-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheYER.

    Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:Thedatewhenthereportwastabledtotheparliament.

    Source:http://www.parlimen.gov.my/ipms/eps/2018-08-06/ST.63.2018%20-%20PENYATA%20KEWANGAN%20KERAJAAN%20PERSEKUTUAN%202017.pdf

    Comment:DatewasalsoconfirmedwithJavascript

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

  • YER-4.IftheYERispublished,whatistheURLorweblinkoftheYER?

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

    Answer:http://www.anm.gov.my/index.php/arkib-ag/terbitan/penyata-kewangan-kerajaan-persekutuan/book/83-penyata-kewangan-tahun-2017/4-penyata-kewangan-kerajaan-persekutuan

    Source:http://www.anm.gov.my/index.php/arkib-ag/terbitan/penyata-kewangan-kerajaan-persekutuan/book/83-penyata-kewangan-tahun-2017/4-penyata-kewangan-kerajaan-persekutuan

    Comment:ThereportisalsoavailableintheParliamentwebsitehttp://www.parlimen.gov.my/ipms/eps/2018-08-06/ST.63.2018%20-%20PENYATA%20KEWANGAN%20KERAJAAN%20PERSEKUTUAN%202017.pdf

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    YER-5.IftheYERispublished,arethenumericaldatacontainedintheYERavailableinamachinereadableformat?

    Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

    Option“d”appliesiftheYERisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

    Answer:c.No

    Source:http://www.anm.gov.my/index.php/arkib-ag/terbitan/penyata-kewangan-kerajaan-persekutuan/book/83-penyata-kewangan-tahun-2017/4-penyata-kewangan-kerajaan-persekutuan

    Comment:ThereportisinPdf

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    YER-6a.IftheYERisnotpubliclyavailable,isitstillproduced?

    IftheYERisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionYER-2was“d”),agovernmentmaynonethelessproducethedocument.

    Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(see

    http://opendatahandbook.org/glossary/en/terms/machine-readable/

  • QuestionYER-2)Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.

    Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

    Answer:e.Notapplicable(thedocumentispubliclyavailable)

    Source:http://www.anm.gov.my/index.php/arkib-ag/terbitan/penyata-kewangan-kerajaan-persekutuan/book/83-penyata-kewangan-tahun-2017/4-penyata-kewangan-kerajaan-persekutuan

    Comment:TheYERispubliclyavailable

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    YER-6b.Ifyouselectedoption“c”or“d”inquestionYER-6a,pleasespecifyhowyoudeterminedwhethertheYERwasproducedforinternaluseonly,versusnotproducedatall.

    Ifoption“a,”“b,”or“e”wasselectedinquestionYER-6a,researchersshouldmarkthisquestion“n/a.”

    Answer:

    Source:

    Comment:

    PeerReviewerOpinion:

    GovernmentReviewerOpinion:

    YER-7.IftheYERisproduced,pleasewritethefulltitleoftheYER.

    Forexample,atitlefortheYear-EndReportcouldbe“ConsolidatedFinancialStatementfortheYearEnded31March2018”or“AnnualReport2017PublishedbytheMinistryofFinanceandPlanning.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:PenyataKewanganKerajaanPersekutuan2017

    Source:http://www.anm.gov.my/index.php/arkib-ag/terbitan/penyata-kewangan-kerajaan-persekutuan/book/83-penyata-kewangan-tahun-2017/4-penyata-kewangan-kerajaan-persekutuan

  • Comment:InEnglish:FederalGovernmentFinancialStatements

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    YER-8.Istherea“citizensversion”oftheYER?

    WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

    Answer:b.No

    Source:http://www.anm.gov.my/index.php/arkib-ag/terbitan/penyata-kewangan-kerajaan-persekutuan/book/83-penyata-kewangan-tahun-2017/4-penyata-kewangan-kerajaan-persekutuan

    Comment:FederalGovernmentFinancialStatements

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    AR-1.WhatisthefiscalyearoftheARevaluatedinthisOpenBudgetSurveyquestionnaire?

    Pleaseenterthefiscalyearinthefollowingformat:“FYYYYY”or“FYYYYY-YY.”

    Answer:FY2017

    Source:

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    http://www.internationalbudget.org/opening-budgets/citizens-budgets/

  • AR-2.WhenistheARmadeavailabletothepublic?

    PubliclyavailablebudgetdocumentsaredefinedasthosedocumentsthatarepublishedonthewebsiteofthepublicauthorityissuingthedocumentwithinthetimeframespecifiedintheOBSmethodologyandthatallcitizensareabletoobtainfreeofcharge.(SeetheOpenBudgetSurveyGuidelinesonPublicAvailabilityofBudgetDocuments.)ThisisachangefrompreviousroundsoftheOpenBudgetSurvey:nowatminimumdocumentsmustbemadeavailableontheInternetandfreeofchargetobeconsideredpubliclyavailable.

    TheOBSmethodologyrequiresthatforanARtobeconsideredpubliclyavailable,itmustbemadeavailabletothepublicnolaterthan18monthsaftertheendofthefiscalyeartowhichitcorresponds.IftheARisnotreleasedtothepublicatleast18monthsaftertheendofthefiscalyeartowhichitcorresponds,option“d”applies.Option“d”shouldalsobechosenfordocumentsthatareproducedforinternalpurposesonly(thatis,producedbutneverreleasedtothepublic)orarenotproducedatall.Somegovernmentsmaypublishbudgetdocumentsfurtherinadvancethanthelatestpossibledatesoutlinedabove.Intheseinstances,researchersshouldchooseoptions“a”or“b,”dependingonthedateofpublicationidentifiedfortheAR.

    Answer:b.12monthsorless,butmorethansixmonths,aftertheendofthebudgetyear

    Source:https://www.audit.gov.my/images/pdf/2018/LKAN2017Siri1/EDARAN%20KENYATAAN%20AKHBAR%20OLEH%20KAN%20MENGENAI%20LKAN%20TAHUN%202017%20SIRI%201_BERNAMA.pdf

    Comment:Thereportwasreleasedon6August2018

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    AR-3a.IftheARispublished,whatisthedateofpublicationoftheAR?

    Notethatthedateofpublicationisnotnecessarilythesamedatethatisprintedonthedocument.ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.

    Pleaseenterthedateinthefollowingformat:“DD/MM/YYYY.”Forexample,5September2018shouldbeenteredas05/09/2018.Ifthedocumentisnotpublishedornotproduced,leavethisquestionblank.

    Answer:6/8/2018

    Source:https://www.audit.gov.my/images/pdf/2018/LKAN2017Siri1/EDARAN%20KENYATAAN%20AKHBAR%20OLEH%20KAN%20MENGENAI%20LKAN%20TAHUN%202017%20SIRI%201_BERNAMA.pdf

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    AR-3b.Intheboxbelow,pleaseexplainhowyoudeterminedthedateofpublicationoftheAR.

  • Ifthedocumentisnotpublishedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:ThepressstatementreleasedbytheAuditorGeneral

    Source:https://www.audit.gov.my/images/pdf/2018/LKAN2017Siri1/EDARAN%20KENYATAAN%20AKHBAR%20OLEH%20KAN%20MENGENAI%20LKAN%20TAHUN%202017%20SIRI%201_BERNAMA.pdf

    Comment:VerifiedthedateofpublicationonthewebsiteviaJavascriptaswell.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    AR-4.IftheARispublished,whatistheURLorweblinkoftheAR?

    ResearchersshouldrespondtothisquestionifthedocumentispublishedeitherwithinthetimeframeacceptedbytheOBSmethodologyortoolate.Ifthedocumentisnotpublishedatall,researchersshouldleavethisquestionblank.

    Answer:https://www.audit.gov.my/index.php/ms/laporan/arkib/lkan-2017/713-laporan-ketua-audit-negara-tahun-2017-siri-1

    Source:https://www.audit.gov.my/index.php/ms/laporan/arkib/lkan-2017/713-laporan-ketua-audit-negara-tahun-2017-siri-1

    Comment:TheNationalAuditDepartmenttabledtheirreportstotheparliamenttwicein2017.ThereportcitedhereisthereportthatwassubmittedtotheparliamentinAugust2018(Series1).Thereportcomprisesof(1)reportontheauditofthefederalgovernmentfinancialstatementandthefinancialmanagementofministries,agenciesandfederalstatutorybodies(2)reportontheauditoffederalgovernmentagenciesandstatutorybodies'activities(3)reportontheauditofmanagementoffederalgovernmentagenciesandgovernment-ownedcompanies

    InDecember2018,theAuditorGeneraltabledanothersetofreport(Series2).Thereportcomprisesof(1)reportontheauditoffinancialstatementoffederalstatutorybodiesandtrustfunds,(2)reportontheauditoffederalgovernmentagenciesandstatutorybodies'activitiesand(3)reportontheauditofmanagementoffederalgovernmentagenciesandgovernment-ownedcompanies

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    AR-5.IftheARispublished,arethenumericaldatacontainedintheARavailableinamachinereadableformat?

    Material(dataorcontent)ismachinereadableifitisinaformatthatcanbeeasilyprocessedbyacomputer,suchas.csv,.xls/.xlsx,and.json.NumericaldatafoundinPDFsandWord(.doc/.docx)filesdonotqualifyasmachinereadable.Seemoreat:http://opendatahandbook.org/glossary/en/terms/machine-readable/

    Option“d”appliesiftheARisnotpublishedornotproduced,thereforeitsmachinereadabilitycannotbeassessed.

    Answer:c.No

    http://opendatahandbook.org/glossary/en/terms/machine-readable/

  • Source:https://www.audit.gov.my/index.php/ms/laporan/arkib/lkan-2017/713-laporan-ketua-audit-negara-tahun-2017-siri-1

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    AR-6a.IftheARisnotpubliclyavailable,isitstillproduced?

    IftheARisnotconsideredpubliclyavailableundertheOBSmethodology(andthustheanswertoQuestionAR-2was“d”),agovernmentmaynonethelessproducethedocument.

    Option“a”appliesifthedocumentisproducedandmadeavailabletothepubliconlinebutnotwithinthetimeframespecifiedintheOBSmethodology(seeQuestionAR-2).Option“b”appliesifthedocumentisproducedandmadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologybutonlyinhardcopy(andisnotavailableonline).Option“b”alsoappliesifthedocumentismadeavailabletothepublicwithinthetimeframespecifiedbytheOBSmethodologyinsoftelectroniccopybutisnotavailableonline.Option“c”appliesifthedocumentisproducedforinternalpurposesonlyandsoisnotmadeavailabletothepublic.Option“d”appliesifthedocumentisnotproducedatall.Option“e”appliesifthedocumentispubliclyavailable.

    Ifadocumentisnotreleasedtothepublic,researchersmayneedtowritetoorvisittherelevantgovernmentofficeinordertodeterminewhetheranswer“c”or“d”applies.

    Answer:e.Notapplicable(thedocumentispubliclyavailable)

    Source:https://www.audit.gov.my/index.php/ms/laporan/arkib/lkan-2017/713-laporan-ketua-audit-negara-tahun-2017-siri-1

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    AR-6b.Ifyouselectedoption“c”or“d”inquestionAR-6a,pleasespecifyhowyoudeterminedwhethertheARwasproducedforinternaluseonly,versusnotproducedatall.

    Ifoption“a,”“b,”or“e”wasselectedinquestionAR-6a,researchersshouldmarkthisquestion“n/a.”

    Answer:

    Source:

    Comment:

  • PeerReviewerOpinion:

    GovernmentReviewerOpinion:

    AR-7.IftheARisproduced,pleasewritethefulltitleoftheAR.

    Forexample,atitlefortheAuditReportcouldbe“AnnualGeneralReportsoftheControllerandAuditorGeneral.”Ifthedocumentisnotproducedatall,researchersshouldmarkthisquestion“n/a.”

    Answer:LaporanKetuaAuditNegaraTahun2017Siri1

    Source:https://www.audit.gov.my/index.php/ms/laporan/arkib/lkan-2017/713-laporan-ketua-audit-negara-tahun-2017-siri-1

    Comment:ReportoftheAuditorGeneralof2017Series1

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    AR-8.Istherea“citizensversion”oftheAR?

    WhiletheCitizensBudgetwasinitiallyconceivedasasimplifiedversionoftheExecutive’sBudgetProposalortheEnactedBudget,goodpracticeisnowevolvingandsuggeststhata“citizens”versionofkeybudgetdocumentsshouldbeproducedduringeachofthefourphasesofthebudgetcycle.Thiswouldservetoinformcitizensofthestateofpublicfinancialmanagementthroughouttheentirebudgetcycle.Whileitisrecognizedthatitmaybeunreasonabletoexpectthatacitizensversionisproducedforeachandeveryoneofthosekeydocuments,itseemsacceptabletoexpectthataccordingtogoodpractice,theexecutivereleasesacitizensversionofkeybudgetdocumentsforeachofthefourstagesofthebudgetprocesstoallowcitizenstobeawareofwhatishappening,intermsofpublicfinancialmanagement,throughouttheentirebudgetcycle.FormoreinformationonCitizensBudgetsee:http://www.internationalbudget.org/opening-budgets/citizens-budgets/.

    Answer:b.No

    Source:https://www.audit.gov.my/index.php/en/laporan/kewangan

    Comment:TheAuditorGeneralReportisonlyavailableinMalayandnocitizenversionoftheAR

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    GQ-1a.Arethereoneormorewebsitesorwebportalsfordisseminatinggovernmentfiscalinformation?Ifyes,pleaseprovidethenecessarylinksinthe

    http://www.internationalbudget.org/opening-budgets/citizens-budgets/

  • comment/citation.

    GQ-1aaskstheresearchertolistanygovernmentwebsitesorportalswherefiscalinformationcanbefound.Forexample,inNewZealandtheTreasurywebsite(http://www.treasury.govt.nz/)hostsimportantbudget-relatedinformation,includingthePre-BudgetStatement,theExecutive’sBudgetProposal,theCitizensBudget,In-YearReports,theMid-YearReview,andtheYear-EndReport.Inaddition,NewZealand’sParliamentaryCounselOffice(http://www.legislation.govt.nz/)poststheEnactedBudgetwhiletheControllerandAuditor-Generalwebsite(http://www.oag.govt.nz/)publishestheannualAuditReport.TheNewZealandresearcherwouldprovidethelinkstoeachofthesesites.Othercountrieshavedevelopedportalsthatincludefiscalinformation,thoughnotinthe“documents”format.Forexample,theseportalshavebeencreatedbyMexico(https://www.transparenciapresupuestaria.gob.mx/)andBrazil(http://www.portaltransparencia.gov.br/).Somecountrieshavebothawebsiteandaportal.TheBraziliangovernment,forexample,apartfromtheTransparencyPortal,hasadedicatedwebsiteforthefederalbudget,whereallkeydocumentsandotherinformationcanbefound(www.orcamentofederal.gov.br).Researchersshouldincludedetailsaboutalloftherelevantwebsitesand/orportalsthattheycanbeusedtoaccessbudgetinformation.

    Answer:a.Yes

    Source:1.https://www.audit.gov.my/index.php/ms/forSAIReport2.http://www.anm.gov.my/index.phpforYER3.http://www1.treasury.gov.my/index_en.html&http://www.treasury.gov.my/index.php/en/budget.htmlforEBP(BudgetSpeech,EstimatesofExpenditures,EstimatesofRevenue,EconomicReport)4.http://www.treasury.gov.my/index.php/en/economy/economic-data.html:Machinereadablefiscaldata5.http://www.treasury.gov.my/index.php/en/economy/quarterly-malaysian-economic.htmlforIYR6.http://www.parlimen.gov.my7.http://www.data.gov.my/data/ms_MY/dataset?q=penyata%20kewangan

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    GQ-1b.Onthesewebsites/portals,canrevenueand/orexpendituredataforthecurrentfiscalyearbedownloadedasaconsolidatedfile(orsetoffiles)?Ifyes,pleaseprovidethenecessarylinksinthecomment/citation.

    GQ-1b,GQ-1c,andGQ-1daskaboutwhethergovernmentspublishspecifictypesofcontentontheirwebsites/portals:(a)consolidatedfilesthatcontainrevenueand/orexpenditureinformationforthecurrentfiscalyear;(b)consolidatedfilesthatcontainrevenueand/orexpenditureinformationformultipleyearsinconsistentformats;and(c)infographics/visualizationsorothersimilartoolsusedtosimplifydataaccessandanalysis.Researchersshouldprovidethelinkstorelevantwebpagesandsomeexplanationsofwhattheycontain.

    Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedasaconsolidatedfile

    Source:Revenue:http://www.treasury.gov.my/pdf/ekonomi/dataekonomi/2018/1.3_Hasil_Kerajaan_Persekutuan.xlsx

    OperatingExpenditure:http://www.treasury.gov.my/pdf/ekonomi/dataekonomi/2018/1.4_Perbelanjaan_Mengurus_Kerajaan_Persekutuan.xlsx

    DevelopmentExpenditure:http://www.treasury.gov.my/pdf/ekonomi/dataekonomi/2018/1.5_Perbelanjaan_Pembangunan_Kerajaan_Persekutuan_Dis.xlsx

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    http://www.treasury.govt.nz/http://www.legislation.govt.nz/http://www.oag.govt.nz/https://www.transparenciapresupuestaria.gob.mx/http://www.portaltransparencia.gov.br/http://www.orcamentofederal.gov.br

  • GQ-1c.Onthesewebsites/portals,canconsolidatedrevenueand/orexpendituredatabedownloadedformultipleyearsinconsistentformats?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.

    Answer:a.Yes,bothrevenueandexpendituredatacanbedownloadedformultipleyearsinconsistentformats

    Source:Revenue:http://www.treasury.gov.my/pdf/ekonomi/dataekonomi/2018/1.3_Hasil_Kerajaan_Persekutuan.xlsx

    OperatingExpenditure:http://www.treasury.gov.my/pdf/ekonomi/dataekonomi/2018/1.4_Perbelanjaan_Mengurus_Kerajaan_Persekutuan.xlsx

    DevelopmentExpenditure:http://www.treasury.gov.my/pdf/ekonomi/dataekonomi/2018/1.5_Perbelanjaan_Pembangunan_Kerajaan_Persekutuan_Dis.xlsx

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    GQ-1d.Onthesewebsites/portals,areinfographics/visualizationsorothersimilartoolsusedtosimplifydataaccessandanalysis?Ifyes,pleaseprovidethenecessarylinksanddetailsinthecomment/citation.

    Answer:b.No

    Source:http://www.treasury.gov.my/index.php/en/economy/economic-data.htmlhttp://www.data.gov.my/data/ms_MY/dataset/perbelanjaan-mengurus-kerajaan-persekutuan-mengikut-sektor

    Comment:

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    GQ-2.Aretherelawsinplaceguidingpublicfinancialmanagementand/orauditing?Ifyes,pleaseprovidethenecessarydetailsandlinksinthecomment/citation,andspecifywhetherandwherethelaw(s)containsspecificprovisionsforbudgettransparencyand/orparticipation.

    GQ-2asksabouttheexistenceofanynationallawsgoverningpublicfinancialmanagementandauditing.Thesemayincludeapublicfinanceact,asectionoftheconstitution,oranorganicbudgetlaw.Insomecountries,fiscalresponsibilitylegislationmayalsoberelevant.Forexample,theKenyaresearchermayincludethelinktoitsPublicFinanceManagementAct,2012(http://www.kenyalaw.org/lex//actview.xql?actid=No.%2018%20of%202012),andtheMacedonianresearchermayincludealinktoitsStateAuditLaw(https://www.finance.gov.mk/files/u11/Audit%20law.pdf).Researchersshouldprovidelinkstowebsiteswheresuchlawsarepublished,ifpossible,oranelectroniccopyofthelawitself.Theyshouldalsoindicateifandwhere(e.g.whicharticle)theselawsincludespecificprovisionsforbudgettransparencyandcitizenparticipationinbudgetprocesses.

    http://www.kenyalaw.org/lex//actview.xql?actid=No.%2018%20of%202012https://www.finance.gov.mk/files/u11/Audit%20law.pdf

  • Answer:a.Yes

    Source:FederalConstitutionPartPartVII(FinancialProvisions)http://www.agc.gov.my/agcportal/uploads/files/Publications/FC/Federal%20Consti%20(BI%20text).pdf

    FinancialProcedureAct1957(Act61)http://www.agc.gov.my/agcportal/uploads/files/Publications/LOM/EN/Act%2061.pdf

    AuditAct1957(Act62)

    Comment:TheabovecitedlawsarelawsthatguidepublicfinancialmanagementandauditinMalaysia.Theydonothavespecificprovisionsonbudgettransparencyandcitizenparticipationinbudgetprocesses.TheAuditActhoweverhasoneprovisionfortransparencywhichstatesthatthesubmissionoftheAuditReportbytheAuditorGeneraltotheMinisteroftheDewanRakyat"shallcausethestatementandreporttobepublished"(AuditAct1957,Article9.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    GQ-3.Arethereadditionallawsregulating:(1)accesstoinformation;(2)governmenttransparency;or(3)citizensparticipation?Ifyes,pleaseprovidethenecessarydetailsandlinksinthecomment/citation,andspecifywhetherandwheretheselawscontainspecificprovisionsforbudgettransparencyand/orparticipation.

    Thethirdandlastquestionasksresearcherstolistanyadditionallawsregulatingaccesstoinformation,transparency,orcitizens’participationthatarerelevantforthepromotionofbudgettransparencyandcitizenparticipationinbudgetprocesses.Thesemightincludelegislationrelatedtoaccesstoinformation,toplanningprocesses,ortopublicadministrationmoregenerally.India’sRighttoInformationActof2005(https://www.ncess.gov.in/facilities/central-public-information-officer/rti-act-details.html)isanexampleofthistypeoflaw.Moreinformationonaccesstoinformationlegislation(constitutionalprovisions,laws,andregulations),includingexamplesofmodellaws,canbefoundhere:http://www.right2info.org/laws/constitutional-provisions-laws-and-regulations#section-1.

    Answer:b.No

    Source:https://www.straitstimes.com/asia/se-asia/official-secrets-act-to-stay-says-malaysian-pm-mahathirhttps://www.thestar.com.my/opinion/online-exclusive/a-humble-submission/2016/07/11/time-to-replace-official-secrets-act/

    Comment:AccesstoinformationinMalaysiaisrestrictedbytheOfficialSecretAct1972(Act88).TheActprovidesdiscretiontopublicofficialstoclassifyanydocuments,information,materialssecret.TheActalsopenalizesthosewhoowns,storesandobtainsthesecretsunlawfully.ThenewgovernmentthatcametopowerinMay2018promisedtoreviewthelaw,butlaterdecidedtoretaintheactwithamendments.TheyalsopromisedtoenactFreedomofInformationAct,butlaterdecidedtoputatimelineof5yearstorealizeit.Lawsthatguidethepublicfinancemanagementdoesnothaveprovisionsforbudgettransparencyandcitizenparticipation.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    1.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearthatareclassifiedbyadministrativeunit(thatis,byministry,department,oragency)?

    https://www.ncess.gov.in/facilities/central-public-information-officer/rti-act-details.htmlhttp://www.right2info.org/laws/constitutional-provisions-laws-and-regulations#section-1

  • GUIDELINES:

    Question1addressesthepresentationofexpenditurebyadministrativeunit.Thisinformationindicateswhichgovernmententity(ministry,department,oragency,orMDAs)willberesponsibleforspendingthefundsand,ultimately,heldaccountablefortheiruse.

    Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforalladministrativeunits,accountingforallexpenditures,inthebudgetyear.Toanswer“b,”theadministrativeunitsshownindividually,intheExecutive’sBudgetProposaloritssupportingdocumentation,mustaccountforatleasttwo-thirdsofallexpendituresinthebudgetyear.Inotherwords,thesumoftheexpendituresassignedtotheindividualMDAs(education,health,infrastructure,interior,defense,etc.)mustaccountforatleasttwo-thirdsofthetotalexpenditurebudgetedforthatparticularyear.A“c”answerappliesiftheExecutive’sBudgetProposaloritssupportingdocumentationpresentsadministrativeunitsthataccountforlessthantwo-thirdsofexpenditures.Answer“d”appliesifexpendituresarenotpresentedbyadministrativeunit.

    Answer:a.Yes,administrativeunitsaccountingforallexpendituresarepresented.

    Source:2019EstimatedFederalExpenditure,p.15-462http://www.treasury.gov.my/index.php/en/budget/estimated-federal-expenditure.html

    Comment:Thedocumentcitedaboveshowedgovernmentexpendituresbyadministrativeclassification.

    PeerReviewerOpinion:Agree

    GovernmentReviewerOpinion:Agree

    2.DoestheExecutive’sBudgetProposaloranysupportingbudgetdocumentationpresentexpendituresforthebudgetyearbyfunctionalclassification?

    GUIDELINES:

    Question2addressesthepresentationofexpenditurebyfunctionalclassification.Thisclassificationindicatestheprogrammaticpurpose,sector,orobjectiveforwhichthefundswillbeused,suchashealth,education,ordefense.Administrativeunitsarenotnecessarilyalignedwithfunctionalclassifications.Forinstance,inonecountryallfunctionsconnectedwithwatersupply(whichfallintothe“Housing”function)maybeundertakenbyasinglegovernmentagency,whileinanothercountrytheymaybedistributedacrosstheMinistriesofEnvironment,Housing,andIndustrialDevelopment.Inthelattercase,threeministrieshaveprogramsaddressingwatersupply,sothreeministriescontributetoonefunction.Similarly,someadministrativeunitsmayconductactivitiesthatcutacrossmorethanonefunction.Forinstance,intheexampleabove,someprogramsoftheMinistryofEnvironmentwouldalsobeclassifiedinthe“environmentalprotection”function.

    Toanswer“a,”theExecutive’sBudgetProposaloritssupportingdocumentationmustpresentexpendituresforthebudgetyearorganizedbyfunctionalclassifi