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Open Budget Survey 2015

Mongolia

Section 1. Public Availability of Budget Docs. Section One: The Availability of Budget
Documents contains a series of four tables that allow the researcher to examine and map
the public availability and dissemination of its countrys key budget documents (i.e., Pre-
Budget Statement, Executives Budget Proposal (EBP) and Supporting EBP Documents,
Citizens Budget, Enacted Budget, In-Year Reports, Mid-Year Review, Year-End Report, and
Audit Report), as well as any national laws regulating budget processes and financial
management. Once filled in, these tables will serve as a foundation for the completion of the
rest of the questionnaire, as researchers will reference the specific documents cited in the
tables to answer the questions contained in Sections 2-5 of the questionnaire.

Table 1. Key Budget Documents

Mongolia

Fiscal Year the Budget


BUDGET DOCUMENT Full Title Date of Publication
Document Refers to

Law of Mongolia on
2014 Budget
Framework Statement
and Budget Projections
for 2015-2016 (

Pre-Budget Statement 2014 June 9, 2013
2014

, 2015-2016


)

Draft Law on 2014


State Budget (
Executive's Budget 2014 2014 October 2, 2013
Proposal (EBP)
)

Details of 2014 Budget


Proposal available here
Supporting EBP ( 2014
2014 October 2, 2013
Document

)

2014 Draft Budget


Document of Mongolia
Supporting EBP (Annex 1-13) (
2014 October 2, 2013
Document 2014

)

Annex 1 to Draft Law


on 2014 State Budget
(List of Investment
Projects and
Construction Work to
be funded by the
Budget fund) (
2014

Supporting EBP
. 2014 October 2, 2013
Document

2014


,
,


)

Law on 2014 Budget of


Mongolia (
Enacted Budget 2014 November 27, 2013
2014
)

Introduction to 2014
Enacted Budget
Citizens Budget (simpli ed version) 2014 December 16, 2013
(for EBP or Enacted Budget) (2014
)

Budget Execution
Report for January
2014 (
In-Year Report 2014 Feb 13, 2014
2014 1
Y
Y)
Budget Execution
Report for February
2014 (
Additional in-year
2014 March 11, 2014
report
2014 2
Y
Y)

Budget Execution
Report for Term 1 of
Additional in-year 2014 (
2014 April 11, 2014
report 1-

)

Mid-Year Review NA NA NA

Consolidated Report
for Mongolias 2012
Budget Execution and
Government Finance
Year-End Report ( 2012 2012 April 20, 2013

,

)

Audit Report on
General Budget
Execution Report for
Audit Report 2012 (- 2012 September 25, 2013
2012

)

Sources: 1. PBS Information on PBS 2014 (( 2014 , 2015-2016


) was published on 9 June 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/) Parliament of Mongolia (2013). Law of Mongolia on 2014 Budget Framework
Statement and Budget Projections for 2015-2016. Available at http://www.legalinfo.mn/law/details/9234?lawid=9234. 2. EBP Ministry of
Finance (2 Oct 2013). Details of 2014 Budget Proposal available here ( 2014
). at http://mof.gov.mn/2013/10/3066/ Ministry of Finance (2 Oct 2013). 2014 Draft Budget Document of Mongolia (Annex 1-13)
( 2014 ). Available at http://mof.gov.mn/wp-
content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf 3. EB Law on 2014 Budget of Mongolia ( 2014
). (The Parliament of Mongolia, 15 Nov 2013). Published on 27 Nov 2013 (published within 12 days after production).
Available at http://www.legalinfo.mn/law/details/9570?lawid=9570 2014 Budget of Mongolia approved ( 2014
). (MOF, 15 Nov 2013). Published on 27 Nov 2013 (published within 12 days after production). Available at
http://mof.gov.mn/2013/11/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81%d3%a9%d0%b2-
%d0%b1%d0%b0%d1%82%d0%bb%d0%b0%d0%b3%d0%b4%d0%bb%d0%b0%d0%b0/ Introduction to 2014 Enacted Budget (simplified
version) (2014 ) (MOF.15 November 2013). Published on 16 December 2013. Available at
http://mof.gov.mn/2013/12/2014-%D1%82%D3%A9%D1%81%D3%A9%D0%B2-comics/ Annex 1 to 2014 Budget of Mongolia (
2014 1 . 2014 ,
) (MOF, 15 Nov 2013). Published on 27 Nov 2013
(published within 12 days after production). Available at http://mof.gov.mn/wp-content/uploads/2013/11/havsralt-1.pdf Annex 2 to 2014
Budget of Mongolia ( 2014 2 . 2014
, , ). (MOF, 15 Nov 2013). Published on 27 Nov
2013 (published within 12 days after production). Available at http://mof.gov.mn/wp-content/uploads/2013/11/havsralt-2.pdf Law on 2014
Budget of Social Insurance Fund ( 2014 ). (MOF, 15 Nov 2013). Published on 27
Nov 2013 (published within 12 days after production). Available at http://mof.gov.mn/wp-content/uploads/2013/11/--
-.pdf Annex to Law on 2014 Budget of Social Insurance Fund ( 2014
. 2014 , ,
). (MOF, 15 Nov 2013). Published on 27 Nov 2013 (published within 12 days after production). Available
at http://mof.gov.mn/wp-content/uploads/2013/11/havsralt-3.pdf Law on 2014 Budget of Human Development Fund (
2014 ). (MOF, 15 Nov 2013). Published on 27 Nov 2013 (published within 12 days after production).
Available at http://www.iltod.gov.mn/wp-content/uploads/2013/11/---2014---.pdf Monthly and
Quarterly Schedule of 2014 Budget of Mongolia approved ( 2014 , ). (MOF
27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production). Available at http://www.iltod.gov.mn/?p=3202 Estimates
for Monthly and Quarterly Schedule of 2014 Budget of Mongolia ( 2014 , ).
(MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production). Available at http://www.iltod.gov.mn/?p=3202
Financial Schedule for Investment and Projects to be funded from 2014 Budget ( 2014
, ). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production).
Available at http://www.iltod.gov.mn/?p=3202 4. CB Introduction to 2014 Enacted Budget (simplified version) (2014
). LINK. (MOF.15 November 2013). Published on 16 December 2013. Available at http://mof.gov.mn/2013/12/2014-
%D1%82%D3%A9%D1%81%D3%A9%D0%B2-comics/ Introduction to 2014 Enacted Budget (simplified version) (2014
). (MOF.15 November 2013). Published on 16 December 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/12/2014-tosov-comics-last-4.pdf 5. IYR Link to Budget Execution Report for January 2014 (2014 1
- ). Available at http://mof.gov.mn/2014/02/2014-%d0%be%d0%bd%d1%8b-1-
%d0%b4%d2%af%d0%b3%d1%8d%d1%8d%d1%80-%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for January 2014 ( 2014 1 Y Y). Available at
http://mof.gov.mn/wp-content/uploads/2014/02/Taniltsuulga-2014-1.pdf. Short Introduction to Budget Execution Report for January 2014
(2014 1 ). Available at http://mof.gov.mn/wp-
content/uploads/2014/02/medee1.pdf Monthly reports June December 2013 Budget Execution Report for the 1st Half of 2013 (
2013 y) (2013.07.08). Date of publication Unknown. Available at
http://mof.gov.mn/wp-content/uploads/2013/04/Medee-6.pdf Short Introduction to Budget Execution for June 2013 (- 2013 6-
) (2013.07.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-6.pdf Budget Execution Report for July 2013 ( 7-
)(2013.08.08)Date of publication Unknown. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Medee-
7.pdf Short Introduction to Budget Execution for July 2013 (- 2013 7- )(8 Aug
2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Taniltsuulga-2013-7.pdf Budget
Execution Report for August 2013 ( 8- ) (2013.09.08)Date of publication :
2013.09.30. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Medee-8.pdf Budget Execution Report for First Eight Months of
2013 ( 2013 8 ) (2013.09.08). Date of publication: 2013.09.30. Available at
http://mof.gov.mn/2013/09/%D0%9C%D0%9E%D0%9D%D0%93%D0%9E%D0%9B-%D0%A3%D0%9B%D0%A1%D0%AB%D0%9D-
%D0%9D%D0%AD%D0%93%D0%94%D0%A1%D0%AD%D0%9D-%D0%A2%D3%A8%D0%A1%D0%92%D0%98%D0%99%D0%9D-2013-
%D0%9E%D0%9D%D0%AB-%D0%AD%D0%A5%D0%9D/ Short Introduction to Budget Execution for August 2013 (- 2013 8-
). (2013.09.08). Date of publication : 2013.09.30. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-8.pdf Budget Execution Report for September 2013 ( 9-
). (2013.10.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/medee-9.pdf Short Introduction to Budget Execution for September 2013 (- 2013 9-
).(8 Oct 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-9.pdf Budget Execution Report for October 2013 ( 10-
).(2013.11.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/medee-10.pdf Short Introduction to Budget Execution for October 2013 (- 2013 10-
). (8 Nov 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-10.pdf Budget Execution Report for November 2013 ( 11-
). (2013.12.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Medee-11.pdf Short Introduction to Budget Execution for November 2013 (- 2013 11-
). (8 Dec 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-11.pdf Budget Execution Report for December 2013 ( 12-
) (2014.01.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Medee-12.pdf Short Introduction to Budget Execution for December 2013 (- 2013 12-
) (8 Jan 2014). Date of publication Unknown. Available at http://www.iltod.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-12.pdf

Comments: 1. PBS Information on PBS 2014 was published on 9 June 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/) and provided a link where the Law of Mongolia on 2014 Budget Framework
Statement and Budget Projections for 2015-2016 can be accessed. 3.EB Law on 2014 Budget of Mongolia. Available at
http://www.legalinfo.mn/law/details/9570?lawid=9570EB2014 available at http://www.legalinfo.mn/law/details/9570?lawid=9570
Information on 2014 Approved Budget of Mongolia. at http://mof.gov.mn/2013/11/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-
%d1%83%d0%bb%d1%81%d1%8b%d0%bd-2014-%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81%d3%a9%d0%b2-
%d0%b1%d0%b0%d1%82%d0%bb%d0%b0%d0%b3%d0%b4%d0%bb%d0%b0%d0%b0/ 4. CB MOF published CB for 2014 EB. 5. IYR & MYR
For dates marked as "unknown", the Ministry of Finance informs that their website went through maintenance and all the In-Year, Mid-
Year and Year-End reports were reloaded to the website on 3 April 2013. Although all In-Year, Mid-Year and Year-End reports are
published online, the date of publication are not available (except for Budget Execution Report for August 2013). Ministry of Finance
publishes budget documents only online. They no longer provide print copies. I have inquired the Ministry of Finance and they claim that it
took only one night to import the documents from old website to a new one. Therefore, their website was fully accessible except for one
night. They also say that the date of publication displayed as 3 April 2013 is maybe because of IT related issues. They publish monthly
reports within 3 days after their preparation. They have published all the 2014 Monthly reports online by 11th of every next month. I have
now included monthly reports for January and February 2014 and Quarter 1 of 2014 to show that they publish IYRs online shortly. MYR:
2014 Draft State Monetary Policy Direction ( 2014 ) provides
some information on the macroeconomic forecast for the remaining six months of 2013. The production date can be confirmed by news
titled 2014 Draft State Monetary Policy Direction submitted ( ). 30 Sep 2013 at
http://politics.eagle.mn/content/read/5428.htm. I have inquired the Ministry of Finance and have been informed that they no longer
produce information on the macroeconomic forecast for the remaining six months of the year and asked to check with the Ministry of
Economic Development. The Ministry of Economic Development produced Principle Direction for Developing Mongolian Economy in 2014
( , 2014 ) in May 2013. However, the document does not contain
information on the macroeconomic forecast for the remaining six months of the year. 2014 Draft Budget Document of Mongolia (Full
version) ( 2014 ) was found at the Parliament website in October 2013 and
we downloaded it and posted at the website of Open Society Forum (http://forum.mn/forum_topics/budget/142013-10-01-final.pdf).
However, after several days, the information was not found at the Parliament website. This document also includes information on the
macroeconomic forecast for the remaining months of 2013. 8. AR The date of publication is determined by the uploaded date of the link to
the report at http://www.audit.mn/mn/index.php/report-menu/menu-report-pa.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

Table 2a. Details about Availability


Mongolia

Budget Documents
Tick box if answer to the questions is yes

Executives Budget
Pre-Budget Statement Enacted Budget Citizens Budget
Proposal

Yes Yes Yes Yes


Is it produced at all?
No No No No

Is it produced for internal Yes Yes Yes Yes


purposes only? No No No No

Is it published too late


Yes Yes Yes Yes
compared to the accepted
No No No No
timeframe?

Is it available to the public Yes Yes Yes Yes


in hard copy, with charge? No No No No

Is it available to the public Yes Yes Yes Yes


in hard copy, NO charge? No No No No

Is it available to the public Yes Yes Yes Yes


in soft copy, with charge? No No No No

Is it available to the public Yes Yes Yes Yes


in soft copy, NO charge? No No No No

Yes Yes Yes Yes


Is it available to the public online?
No No No No

http://www.legalinfo.mn
/law/details/9234?
lawid=9234
http://mof.gov.mn/2013
/07/%D1%82%D3%A9
%D1%81%D0%B2%D0
%B8%D0%B9%D0%BD-
http://mof.gov.mn/wp-
%D0%B5%D1%80%D3 http://mof.gov.mn/wp-
content/uploads/2013/
If available online, provide %A9%D0%BD%D1%85 http://www.iltod.gov.mn content/uploads/2013/
10/1.-Mongol-ulsiin-
internet/URL address %D0%B8%D0%B9%D0 /?p=3202 12/2014-tosov-comics-
2014-onii-tosviin-tuhai-
%BB%D3%A9%D0%BD- last-4.pdf
huuliiin-tosol.pdf
%D0%B7%D0%B0%D1
%85%D0%B8%D1%80
%D0%B0%D0%B3%D1
%87-
%D0%BD%D0%B0%D1
%80%D1%8B%D0%BD-
2014-%D0%BE/

Is it machine readable? Yes Yes Yes Yes


[only for electronic copies] No No No No

Is there a citizens version Yes Yes Yes


N/A
of the budget document? No No No

Sources: 1. PBS: Date of publication is seen at http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-


%d1%83%d0%bb%d1%81%d1%8b%d0%bd-%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-
%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/. Guideline for
General Budget Managers on Preparing 2014 Budget Proposal and Budget Projections for 2015-2016 (
2014 ) was released on 4 July, 2013 and published on 9 July 2013 by the Ministry of
Finance (at http://mof.gov.mn/2013/07/%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B5%D1%80%D3%A9%D0%BD%D1%85%D0%B8%D0%B9%D0%BB%D3%A9%D0%BD-
%D0%B7%D0%B0%D1%85%D0%B8%D1%80%D0%B0%D0%B3%D1%87-%D0%BD%D0%B0%D1%80%D1%8B%D0%BD-2014-%D0%BE/) 2.
EBP: Date of publication is seen at http://mof.gov.mn/2013/10/3066/. 1. Draft Law on 2014 State Budget ( 2014
).(1 October 2013). Date of Publication: 2 October 2013 (published within 1 day after production) Available at
http://mof.gov.mn/wp-content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf 2. Details of 2014 Budget
Proposal available here ( 2014 ). (1 October 2013). Date of Publication:
2 October 2013. Available at http://mof.gov.mn/2013/10/3066/ 3. 2014 Draft Budget Document of Mongolia (Annex 1-13) (
2014 ). (1 October 2013). Date of Publication: 2 October 2013. Available at:
http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf 4. Annex 1 to Draft Law on 2014 State Budget
(List of Investment Projects and Construction Work to be funded by the Budget fund) ( 2014
. 2014 , ,
). (1 October 2013). Date of Publication: 2 October 2013. Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/UIH-d-urgun-barisan-inv-2014.pdf 3. EB Introduction to 2014 Enacted Budget (simplified version) (2014
) for EB released on 15 November 2013, published on 16 December 2013 at http://mof.gov.mn/2013/12/2014-
%D1%82%D3%A9%D1%81%D3%A9%D0%B2-comics/ Monthly and Quarterly Schedule of 2014 Budget of Mongolia approved (
2014 , ). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after
production). Available at http://www.iltod.gov.mn/?p=3202 Estimates for Monthly and Quarterly Schedule of 2014 Budget of Mongolia
( 2014 , ). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7
days after production). Available at http://www.iltod.gov.mn/?p=3202 Financial Schedule for Investment and Projects to be funded from
2014 Budget ( 2014 , ). (MOF 27 Dec 2013).
Published on 2 Jan 2014 (published within 7 days after production). Available at http://www.iltod.gov.mn/?p=3202 4. CB Introduction to
2014 Enacted Budget (simplified version) (2014 ). LINK. (MOF.15 November 2013). Published on 16
December 2013. Available at http://mof.gov.mn/2013/12/2014-%D1%82%D3%A9%D1%81%D3%A9%D0%B2-comics/ Introduction to 2014
Enacted Budget (simplified version) (2014 ). (MOF.15 November 2013). Published on 16 December 2013.
Available at http://mof.gov.mn/wp-content/uploads/2013/12/2014-tosov-comics-last-4.pdf 5. IYR Monthly reports for January-April 2014
Link to Budget Execution Report for January 2014 (2014 1 - ). Available at
http://mof.gov.mn/2014/02/2014-%d0%be%d0%bd%d1%8b-1-%d0%b4%d2%af%d0%b3%d1%8d%d1%8d%d1%80-
%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for January 2014 ( 2014 1 Y Y). Available at
http://mof.gov.mn/wp-content/uploads/2014/02/Taniltsuulga-2014-1.pdf. Short Introduction to Budget Execution Report for January 2014
(2014 1 ). Available at http://mof.gov.mn/wp-
content/uploads/2014/02/medee1.pdf Link to Budget Execution Report for February 2014 (2014 2 -
) . Available at http://mof.gov.mn/2014/03/2014-%d0%be%d0%bd%d1%8b-2-
%d0%b4%d1%83%d0%b3%d0%b0%d0%b0%d1%80-%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for February 2014 ( 2014 2 Y Y) . Available at
http://mof.gov.mn/wp-content/uploads/2014/03/medee-2.pdf Short Introduction to Budget Execution Report for February 2014 (2014
2 ) . Available at http://mof.gov.mn/wp-
content/uploads/2014/03/Taniltsuulga-2014-2.pdf 2014 3 - . Available at
http://mof.gov.mn/2014/04/2014-%d0%be%d0%bd%d1%8b-3-%d0%b4%d1%83%d0%b3%d0%b0%d0%b0%d1%80-
%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for Term 1 of 2014 ( 1- ) . Available athttp://mof.gov.mn/wp-
content/uploads/2014/04/Medee-3.pdf Short Introduction to Budget Execution for March 2014 ( 1-
) . Available at http://mof.gov.mn/wp-content/uploads/2014/04/Taniltsuulga-2014-3.pdf Link to
Budget Execution Report for April 2014 (2014 4 - ) . Available at
http://mof.gov.mn/2014/05/2014-%d0%be%d0%bd%d1%8b-4-%d0%b4%d2%af%d0%b3%d1%8d%d1%8d%d1%80-
%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%bc%d1%83-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for April 2014 ( 2014 4 Y Y) . Available at
http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to Budget Execution Report for April 2014 (2014 4
) . Available at http://mof.gov.mn/wp-
content/uploads/2014/05/Taniltsuulga-2014-4.pdf Monthly reports June December 2013 Budget Execution Report for the 1st Half of 2013
( 2013 y) (2013.07.08). Date of publication Unknown. Available at
http://mof.gov.mn/wp-content/uploads/2013/04/Medee-6.pdf Short Introduction to Budget Execution for June 2013 (- 2013 6-
) (2013.07.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-6.pdf Budget Execution Report for July 2013 ( 7-
)(2013.08.08)Date of publication Unknown. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Medee-
7.pdf Short Introduction to Budget Execution for July 2013 (- 2013 7- )(8 Aug
2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Taniltsuulga-2013-7.pdf Budget
Execution Report for August 2013 ( 8- ) (2013.09.08)Date of publication :
2013.09.30. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Medee-8.pdf Budget Execution Report for First Eight Months of
2013 ( 2013 8 ) (2013.09.08). Date of publication: 2013.09.30. Available at
http://mof.gov.mn/2013/09/%D0%9C%D0%9E%D0%9D%D0%93%D0%9E%D0%9B-%D0%A3%D0%9B%D0%A1%D0%AB%D0%9D-
%D0%9D%D0%AD%D0%93%D0%94%D0%A1%D0%AD%D0%9D-%D0%A2%D3%A8%D0%A1%D0%92%D0%98%D0%99%D0%9D-2013-
%D0%9E%D0%9D%D0%AB-%D0%AD%D0%A5%D0%9D/ Short Introduction to Budget Execution for August 2013 (- 2013 8-
). (2013.09.08). Date of publication : 2013.09.30. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-8.pdf Budget Execution Report for September 2013 ( 9-
). (2013.10.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/medee-9.pdf Short Introduction to Budget Execution for September 2013 (- 2013 9-
).(8 Oct 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-9.pdf Budget Execution Report for October 2013 ( 10-
).(2013.11.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/medee-10.pdf Short Introduction to Budget Execution for October 2013 (- 2013 10-
). (8 Nov 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-10.pdf Budget Execution Report for November 2013 ( 11-
). (2013.12.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Medee-11.pdf Short Introduction to Budget Execution for November 2013 (- 2013 11-
). (8 Dec 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-11.pdf Budget Execution Report for December 2013 ( 12-
) (2014.01.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Medee-12.pdf Short Introduction to Budget Execution for December 2013 (- 2013 12-
) (8 Jan 2014). Date of publication Unknown. Available at http://www.iltod.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-12.pdf

Comments: 1.There is also a guideline for general budget managers on preparing the budget proposal, it contains information on policy
direction. 2. EBP: Date of publication is seen at http://mof.gov.mn/2013/10/3066/. Monthly and Quarterly Schedules of 2014 Budget of
Mongolia are available at http://www.iltod.gov.mn/?p=3202. Estimates for Monthly and Quarterly Schedule of 2014 Budget of Mongolia
( 2014 , ) and Financial Schedule for Investment and Projects to be funded
from 2014 Budget ( 2014 , ) are machine-
readable and present estimates for enacted budget.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.
PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

Table 2b. Details about Availability

Mongolia

Budget Documents
Tick box if answer to the questions is yes

In-Year Report Mid-Year Review Year-End Report Audit Report

Yes Yes Yes Yes


Is it produced at all?
No No No No

Is it produced for internal Yes Yes Yes Yes


purposes only? No No No No

Is it published too late Yes Yes Yes Yes


compared to the accepted timeframe? No No No No

Is it available to the public Yes Yes Yes Yes


in hard copy, with charge? No No No No

Is it available to the public Yes Yes Yes Yes


in hard copy, NO charge? No No No No

Is it available to the public Yes Yes Yes Yes


in soft copy, with charge? No No No No

Is it available to the public Yes Yes Yes Yes


in soft copy, NO charge? No No No No

Yes Yes Yes Yes


Is it available to the public online?
No No No No

http://mof.gov.mn/2013 http://mof.gov.mn/wp-
/04/%D0%BC%D0%BE content/uploads/2013/
%D0%BD%D0%B3%D0 04/2012-
%BE%D0%BB- %D0%BE%D0%BD%D1
%D1%83%D0%BB%D1 %8B-
%81%D1%8B%D0%BD- %D0%9C%D0%A3-
2013- %D1%8B%D0%BD- http://www.audit.mn/m
%D0%BE%D0%BD%D1 %D0%BD%D1%8D%D0 n/images/ les/audit-
If available online, provide %8B-2- %B3%D0%B4%D1%81
NA report/Performance/20
internet/URL address %D0%B4%D1%83%D0 %D1%8D%D0%BD- 12/2012-PA-
%B3%D0%B0%D0%B0 %D1%82%D3%A9%D1 StateBudget.pdf
%D1%80- %81%D0%B2%D0%B8
%D1%81%D0%B0%D1 %D0%B9%D0%BD-
%80%D1%8B%D0%BD- %D0%B3%D2%AF%D0
%D1%82%D3%A9%D1 %B9%D1%86%D1%8D
%81%D0%B2%D0%B8 %D1%82%D0%B3%D1
%D0%B9/ %8D%D0%BB.pdf
Is it machine readable? Yes Yes Yes Yes
[only for electronic copies] No No No No

Is there a citizens version Yes Yes Yes Yes


of the budget document? No No No No

Sources: The unavailability of print copies and unknown date of publication was confirmed by the Ministry of Finance through interview
and written correspondence. 5. IYR Monthly reports for January-April 2014 Link to Budget Execution Report for January 2014 (2014 1
- ). Available at http://mof.gov.mn/2014/02/2014-%d0%be%d0%bd%d1%8b-1-
%d0%b4%d2%af%d0%b3%d1%8d%d1%8d%d1%80-%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for January 2014 ( 2014 1 Y Y). Available at
http://mof.gov.mn/wp-content/uploads/2014/02/Taniltsuulga-2014-1.pdf. Short Introduction to Budget Execution Report for January 2014
(2014 1 ). Available at http://mof.gov.mn/wp-
content/uploads/2014/02/medee1.pdf Link to Budget Execution Report for February 2014 (2014 2 -
) . Available at http://mof.gov.mn/2014/03/2014-%d0%be%d0%bd%d1%8b-2-
%d0%b4%d1%83%d0%b3%d0%b0%d0%b0%d1%80-%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for February 2014 ( 2014 2 Y Y) . Available at
http://mof.gov.mn/wp-content/uploads/2014/03/medee-2.pdf Short Introduction to Budget Execution Report for February 2014 (2014
2 ) . Available at http://mof.gov.mn/wp-
content/uploads/2014/03/Taniltsuulga-2014-2.pdf 2014 3 - . Available at
http://mof.gov.mn/2014/04/2014-%d0%be%d0%bd%d1%8b-3-%d0%b4%d1%83%d0%b3%d0%b0%d0%b0%d1%80-
%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for Term 1 of 2014 ( 1- ) . Available athttp://mof.gov.mn/wp-
content/uploads/2014/04/Medee-3.pdf Short Introduction to Budget Execution for March 2014 ( 1-
) . Available at http://mof.gov.mn/wp-content/uploads/2014/04/Taniltsuulga-2014-3.pdf Link to
Budget Execution Report for April 2014 (2014 4 - ) . Available at
http://mof.gov.mn/2014/05/2014-%d0%be%d0%bd%d1%8b-4-%d0%b4%d2%af%d0%b3%d1%8d%d1%8d%d1%80-
%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%bc%d1%83-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for April 2014 ( 2014 4 Y Y) . Available at
http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to Budget Execution Report for April 2014 (2014 4
) . Available at http://mof.gov.mn/wp-
content/uploads/2014/05/Taniltsuulga-2014-4.pdf Monthly reports June December 2013 Budget Execution Report for the 1st Half of 2013
( 2013 y) (2013.07.08). Date of publication Unknown. Available at
http://mof.gov.mn/wp-content/uploads/2013/04/Medee-6.pdf Short Introduction to Budget Execution for June 2013 (- 2013 6-
) (2013.07.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-6.pdf Budget Execution Report for July 2013 ( 7-
)(2013.08.08)Date of publication Unknown. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Medee-
7.pdf Short Introduction to Budget Execution for July 2013 (- 2013 7- )(8 Aug
2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Taniltsuulga-2013-7.pdf Budget
Execution Report for August 2013 ( 8- ) (2013.09.08)Date of publication :
2013.09.30. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Medee-8.pdf Budget Execution Report for First Eight Months of
2013 ( 2013 8 ) (2013.09.08). Date of publication: 2013.09.30. Available at
http://mof.gov.mn/2013/09/%D0%9C%D0%9E%D0%9D%D0%93%D0%9E%D0%9B-%D0%A3%D0%9B%D0%A1%D0%AB%D0%9D-
%D0%9D%D0%AD%D0%93%D0%94%D0%A1%D0%AD%D0%9D-%D0%A2%D3%A8%D0%A1%D0%92%D0%98%D0%99%D0%9D-2013-
%D0%9E%D0%9D%D0%AB-%D0%AD%D0%A5%D0%9D/ Short Introduction to Budget Execution for August 2013 (- 2013 8-
). (2013.09.08). Date of publication : 2013.09.30. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-8.pdf Budget Execution Report for September 2013 ( 9-
). (2013.10.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/medee-9.pdf Short Introduction to Budget Execution for September 2013 (- 2013 9-
).(8 Oct 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-9.pdf Budget Execution Report for October 2013 ( 10-
).(2013.11.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/medee-10.pdf Short Introduction to Budget Execution for October 2013 (- 2013 10-
). (8 Nov 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-10.pdf Budget Execution Report for November 2013 ( 11-
). (2013.12.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Medee-11.pdf Short Introduction to Budget Execution for November 2013 (- 2013 11-
). (8 Dec 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-11.pdf Budget Execution Report for December 2013 ( 12-
) (2014.01.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Medee-12.pdf Short Introduction to Budget Execution for December 2013 (- 2013 12-
) (8 Jan 2014). Date of publication Unknown. Available at http://www.iltod.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-12.pdf

Comments: 5. IYR I have included links to reports for January-April FY2014 and June-December FY2013. All the monthly reports for year
2013 and 2014 are published online. MYR: 2014 Draft State Monetary Policy Direction ( 2014
) provides some information on the macroeconomic forecast for the remaining six months of 2013.
The production date can be confirmed by news titled 2014 Draft State Monetary Policy Direction submitted (
). 30 Sep 2013 at http://politics.eagle.mn/content/read/5428.htm. I have inquired the Ministry of Finance and have
been informed that they no longer produce information on the macroeconomic forecast for the remaining six months of the year and
asked to check with the Ministry of Economic Development. The Ministry of Economic Development produced Principle Direction for
Developing Mongolian Economy in 2014 ( , 2014 ) in May 2013.
However, the document does not contain information on the macroeconomic forecast for the remaining six months of the year. 2014
Draft Budget Document of Mongolia (Full version) ( 2014 ) was found at the
Parliament website in October 2013 and we downloaded it and posted at the website of Open Society Forum
(http://forum.mn/forum_topics/budget/142013-10-01-final.pdf). However, after several days, the information was not found at the
Parliament website. This document also includes information on the macroeconomic forecast for the remaining months of 2013.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Comments: Re Audit Report's public availability printed copies i presume are available in limited numbers and not to everybody who
would request such document. The researcher should provide a proof that this is available to everybody in unlimited quantity, otherwise
this should be considered not available in hard copies at no cost.

RESEARCHER'S RESPONSE
The peer reviewer's point here is that the Audit Report is not available in printed hard copy in unlimited quantity. The fact that the
document is also available online, however, makes up for the fact that there are limited hard copies available. Response unchanged.
IBP COMMENT
The peer reviewer's point here is that the Audit Report is not available in printed hard copy in unlimited quantity. The fact that the
document is also available online, however, makes up for the fact that there are limited hard copies available. Response unchanged.

Table 3. When Are the Key Budget Documents Made Available to


the Public?
Mongolia

Pre-Budget Statement: When is the Pre-Budget Statement made available to the public?

100. At least four months in advance of the budget year, and at least one month before the executives budget proposal is introduced in the
legislature
67. At least two months, but less than four months, in advance of the budget year, and at least one month before the executives budget
proposal is introduced in the legislature
33. Less than two months in advance of the budget year, but at least one month before the executives budget proposal is introduced in the
legislature
0. Does not release to the public, or is released less than one month before the executives budget proposal is introduced to the legislature

Executive Budget Proposal: When is the Executive Budget Proposal made available to the public?

100. At least three months in advance of the budget year, and in advance of the budget being approved by the legislature
67. At least two months, but less than three months, in advance of the budget year, and in advance of the budget being approved by the
legislature
33. Less than two months in advance of the budget year, but at least in advance of the budget being approved by the legislature
0. Does not release to the public, or is released after the budget has been approved by the legislature

Enacted Budget: When is the Enacted Budget made available to the public?

100. Two weeks or less after the budget has been enacted
67. Between two weeks and six weeks after the budget has been enacted
33. More than six weeks, but less than three months, after the budget has been enacted
0. Does not release to the public, or is released more than three months after the budget has been enacted

In-Year Report: When are In-Year Reports made available to the public?

100. At least every month, and within one month of the period covered
67. At least every quarter, and within three months of the period covered
33. At least semi-annually, and within three months of the period covered
0. Does not release to the public

Mid-Year Review: How long after the mid-point in the fiscal year
(i.e., six months into the fiscal year) is the Mid-Year Review made available to the public?

100. Six weeks or less after the mid-point


67. Nine weeks or less, but more than six weeks, after the mid-point
33. More than nine weeks, but less than three months, after the mid-point
0. Does not release to the public, or is released more than three months after the mid-point

Year-End Report: How long after the end of the budget year is the Year-End Report made available to the public?

100. Six months or less after the end of the budget year
67. Nine months or less, but more than 6 months, after the end of the budget year
33. More than nine months, but within 12 months, after the end of the budget year
0. Does not release to the public, or is released more than 12 months after the end of the budget year

Audit Report: How long after the end of the fiscal year are the final annual
expenditures of national departments audited and released (except for secret programs)?
100. Six months or less after the end of the budget year
67. 12 months or less, but more than 6 months, after the end of the budget year
33. More than 12 months, but within 18 months, after the end of the budget year
0. Does not release to the public, or is released more than 18 months after the end of the budget year

Sources: Budget documents are available at http://mof.gov.mn/category/budget/budgetof2013/ 3. EB Law on 2014 Budget of Mongolia
( 2014 ) (15 Nov 2013). Available at http://www.legalinfo.mn/law/details/9570?lawid=9570 5. IYR
Link to Budget Execution Report for January 2014 (2014 1 - ). Available at
http://mof.gov.mn/2014/02/2014-%d0%be%d0%bd%d1%8b-1-%d0%b4%d2%af%d0%b3%d1%8d%d1%8d%d1%80-
%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ Budget Execution
Report for January 2014 ( 2014 1 Y Y). Available at
http://mof.gov.mn/wp-content/uploads/2014/02/Taniltsuulga-2014-1.pdf. Short Introduction to Budget Execution Report for January 2014
(2014 1 ). Available at http://mof.gov.mn/wp-
content/uploads/2014/02/medee1.pdf Monthly reports June December 2013 Budget Execution Report for the 1st Half of 2013 (
2013 y) (2013.07.08). Date of publication Unknown. Available at
http://mof.gov.mn/wp-content/uploads/2013/04/Medee-6.pdf Short Introduction to Budget Execution for June 2013 (- 2013 6-
) (2013.07.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-6.pdf Budget Execution Report for July 2013 ( 7-
)(2013.08.08)Date of publication Unknown. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Medee-
7.pdf Short Introduction to Budget Execution for July 2013 (- 2013 7- )(8 Aug
2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Taniltsuulga-2013-7.pdf Budget
Execution Report for August 2013 ( 8- ) (2013.09.08)Date of publication :
2013.09.30. Available at http://mof.gov.mn/wp-content/uploads/2013/04/Medee-8.pdf Budget Execution Report for First Eight Months of
2013 ( 2013 8 ) (2013.09.08). Date of publication: 2013.09.30. Available at
http://mof.gov.mn/2013/09/%D0%9C%D0%9E%D0%9D%D0%93%D0%9E%D0%9B-%D0%A3%D0%9B%D0%A1%D0%AB%D0%9D-
%D0%9D%D0%AD%D0%93%D0%94%D0%A1%D0%AD%D0%9D-%D0%A2%D3%A8%D0%A1%D0%92%D0%98%D0%99%D0%9D-2013-
%D0%9E%D0%9D%D0%AB-%D0%AD%D0%A5%D0%9D/ Short Introduction to Budget Execution for August 2013 (- 2013 8-
). (2013.09.08). Date of publication : 2013.09.30. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-8.pdf Budget Execution Report for September 2013 ( 9-
). (2013.10.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/medee-9.pdf Short Introduction to Budget Execution for September 2013 (- 2013 9-
).(8 Oct 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-9.pdf Budget Execution Report for October 2013 ( 10-
).(2013.11.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/medee-10.pdf Short Introduction to Budget Execution for October 2013 (- 2013 10-
). (8 Nov 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-10.pdf Budget Execution Report for November 2013 ( 11-
). (2013.12.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Medee-11.pdf Short Introduction to Budget Execution for November 2013 (- 2013 11-
). (8 Dec 2013). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-11.pdf Budget Execution Report for December 2013 ( 12-
) (2014.01.08). Date of publication Unknown. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/Medee-12.pdf Short Introduction to Budget Execution for December 2013 (- 2013 12-
) (8 Jan 2014). Date of publication Unknown. Available at http://www.iltod.gov.mn/wp-
content/uploads/2013/04/Taniltsuulga-2013-12.pdf Audit report is available at http://www.audit.mn/mn/index.php/report-menu/menu-
report-pa

Comments: PBS was produced on 24 May 2013 and was published online 16 days later (on 9 June 2013). EBP was produced on 1 October
2013 and was published online a day later (on 2 October 2013). EB was produced on 15 November 2013 and was published online 12 days
later (on 27 November 2013). Date of release is shown at the document. Monthly Budget Execution reports are produced on 8th of every
month. Mid-Year review was produced on 8 July 2013. All the IYR, MYR and YER are published online. However, dates of publication are
unknown. The Ministry of Finance explains that this is due to maintenance of website. I have inquired the Ministry of Finance and they
claim that it took only one night to import the documents from old website to a new one. Therefore, their website was fully accessible
except for one night. They also say that the date of publication displayed as 3 April 2013 is maybe because of IT related issues. They
publish monthly reports within 3 days after their preparation. They have published all the 2014 Monthly reports online by 11th of every
next month. MYR: 2014 Draft State Monetary Policy Direction ( 2014
) provides some information on the macroeconomic forecast for the remaining six months of 2013. The production date
can be confirmed by news titled 2014 Draft State Monetary Policy Direction submitted ( ). 30
Sep 2013 at http://politics.eagle.mn/content/read/5428.htm. I have inquired the Ministry of Finance and have been informed that they no
longer produce information on the macroeconomic forecast for the remaining six months of the year and asked to check with the Ministry
of Economic Development. The Ministry of Economic Development produced Principle Direction for Developing Mongolian Economy in
2014 ( , 2014 ) in May 2013. However, the document does not contain
information on the macroeconomic forecast for the remaining six months of the year. 2014 Draft Budget Document of Mongolia (Full
version) ( 2014 ) was found at the Parliament website in October 2013 and
we downloaded it and posted at the website of Open Society Forum (http://forum.mn/forum_topics/budget/142013-10-01-final.pdf).
However, after several days, the information was not found at the Parliament website. This document also includes information on the
macroeconomic forecast for the remaining months of 2013. AR for 2012 was produced in June 2013 and was published on 25 September
2013.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

Table 4. General Questions

Mongolia

If yes, additional information;


YES/NO
If no, please note N/A in the text box.

Is there a website or web portal Yes


www.iltod.gov.mn
for government fiscal information? No

Budget Law (2011).


Is there a law (or laws) guiding Yes http://www.legalinfo.mn
public financial management? No /law/details/504?
lawid=504

-Law on Transparency
Are there additional laws regulating: of and Right to
Access to information? Yes Information (2011).
Transparency? No http://www.legalinfo.mn
Citizens participation? /law/details/374?
lawid=374

Sources: Law on Transparency of and Right to Information (2011). http://www.legalinfo.mn/law/details/374?lawid=374 Clause 9. Budget
and Fiscal Transparency
Comments: Law on Transparency of and Right to Information (2011) regulates access to information, transparency and citizens
participation.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.
Comments: Maybe it would be useful to add the Law on Fiscal Stability which provides certain fiscal rules that the government's budget
should be in line with. The link to the Budget Law is http://www.legalinfo.mn/law/details/504?lawid=504. The link to the Fiscal Stability Law
is http://www.legalinfo.mn/law/details/503?lawid=503. The link to "Access to Information" law is http://www.legalinfo.mn/law/details/374?
lawid=374.

Section 2. Comprehensiveness of the Executive's Budget Proposal

001. Does the Executives Budget Proposal or any supporting


budget documentation present expenditures for the budget
year that are classified by administrative unit (that is, by
ministry, department, or agency)?

A. Yes, administrative units accounting for all expenditures are presented.

B. Yes, administrative units accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, administrative units accounting for less than two-thirds of expenditures are presented.

D. No, expenditures are not presented by administrative unit.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Draft Law on 2014 State Budget ( 2014 ) (October 2013). Clause 5. Available at:
http://mof.gov.mn/wp-content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf Draft Law on 2014 Budget of
Social Insurance Fund ( 2014 ) (October 2013).
Available at http://mof.gov.mn/wp-content/uploads/2013/10/2.-Niigmiin-daatgaliin-sangiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf Draft
Law on 2014 Budget of Human Development Fund ( 2014 )
(October 2013). Available at http://mof.gov.mn/wp-content/uploads/2013/10/3.-Hunii-hogjil-sangiin-2014-onii-tosviin-tuhai-huuliiin-
tosol.pdf

Comments: Expenditures for the budget year are classified by ministry. Separate budgets are provided for Social Insurance and Human
Development Funds.
GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.
Comments: The expenditures are shown classified by ministers, not ministries. In other words, the minister's portfolio might include some
agencies, and their budgets would be aggregated under his portfolio, including his ministry and subordinate agencies.

RESEARCHER'S RESPONSE
I agree with it the peer reviewer's comment. The expenditures are shown classified by ministers, not ministries. In other words, the
minister's portfolio might include some agencies, and their budgets would be aggregated under his portfolio, including his ministry and
subordinate agencies.

002. Does the Executives Budget Proposal or any supporting


budget documentation present expenditures for the budget
year by functional classification?

A. Yes, expenditures are presented by functional classification.

B. No, expenditures are not presented by functional classification.

C. Not applicable/other (please comment).

Mongolia

B.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: The 2014 Draft Budget Document of Mongolia is not presenting expenditures by functional classification.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: b.
Comments: EBP includes Economic Classification, but not Functional. For instance, health expenditures would be mainly budgeted in the
ministry of health budget, but could also be a part of other ministries portfolio. There is no functional classification presented in such a
way, just administrative and economic.

RESEARCHER'S RESPONSE
I agree with the Peer Reviewers comment and change of the score, because the functional classification was incomplete (only included
social welfare and some lines of expenses related to education and health.)

003. If the Executives Budget Proposal or any supporting budget


documentation presents expenditures for the budget year by
functional classification, is the functional classification
compatible with international standards?

A. Yes, the functional classification is compatible with international standards.

B. No, the functional classification is not compatible with international standards, or expenditures are not presented by functional
classification.

C. Not applicable/other (please comment).

Mongolia

B.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: The 2014 Draft Budget Document of Mongolia presents expenditures by functional classification at disaggregated level.
However, the classification is not compatible with IMF GFC 2001.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: b.
Comments: The functional classification is not presented. The attached document is an economic classification.

RESEARCHER'S RESPONSE
I agree with the Peer Reviewers comment. While the classification presents some program-level detail and the definition of some items
can be misleading, the classification is actually economic.
004. Does the Executives Budget Proposal or any supporting
budget documentation present expenditures for the budget
year by economic classification?

A. Yes, expenditures are presented by economic classification.

B. No, expenditures are not presented by economic classification.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). pp.7-10. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: pp. 7-10

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

005. If the Executives Budget Proposal or any supporting budget


documentation presents expenditures for the budget year by
economic classification, is the economic classification
compatible with international standards?

A. Yes, the economic classification is compatible with international standards.

B. No, the economic classification is not compatible with international standards, or expenditures are not presented by economic
classification.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: pp.8-11 presents expenditures at 3-4 digit level of Economic Classification of Expense specified in IMFs GFS Manual 2001. For
example, it presents categories 2, 21, 211, 212, 22, 23, 24, 241, 242, 243 and 27, 271, 272, 2711 etc. However, it does no present
information on other expenses (28). Link with extension .pdf (http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-
30-v500-value.pdf) is working.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

006. Does the Executives Budget Proposal or any supporting


budget documentation present expenditures for individual
programs for the budget year?

A. Yes, programs accounting for all expenditures are presented.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, programs accounting for less than two-thirds of expenditures are presented.

D. No, expenditures are not presented by program.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ). (1 October 2013). Available at http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf Annex 1 to Draft Law on 2014 State Budget (List of
Investment Projects and Construction Work to be funded by the Budget fund) ( 2014
. 2014 , ,
). (1 October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/UIH-d-urgun-
barisan-inv-2014.pdf

Comments: 2014 Draft Budget Document of Mongolia and Draft Law on 2014 State Budget do not present expenditures by programmatic
grouping that is below the ministry, department, or agency level. Only Annex 1 to Draft Law on 2014 State Budget (List of Investment
Projects and Construction Work to be funded by the Budget fund) can be considered as a document where expenditures are presented by
programmatic grouping. The Ministry of Finance did not publish the full version of "2014 Draft Budget Document of Mongolia. They only
published its Annexes (1-13). The Annexes present expenditures of some programs. For 2012, the MOF published the entire document
which presents expenditures by all programs. For 2014 EBP, only the Parliament of Mongolia published the entire document. Therefore, if
we consider the document published by the Parliament as available to public, we could choose answer a. Pages14-15 presents
expenditures to be funded by the Social Insurance Fund and the Human Development Fund only. They do not present expenditures by all
programs.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.
Suggested Answer: d.
Comments: In the past, the budget proposal would include specific chapters that were describing individual programs under certain
ministries. for this particular year, the EBP does not show such detailed explanation. The capital expenditures are shown project by
project, but it is all by administrative classification and not programmatic. Members of parliament probably have received a fuller version
of the budget proposal which includes programmatic budget planning, but not the document that is available to public.

RESEARCHER'S RESPONSE
I agree with the Peer Reviewer's point.

007. Does the Executives Budget Proposal or any supporting


budget documentation present expenditure estimates for a
multi-year period (at least two-years beyond the budget year)
by any of the three expenditure classifications (by
administrative, economic, or functional classification)?

A. Yes, multi-year expenditure estimates are presented by all three expenditure classifications (by administrative, economic, and functional
classification).

B. Yes, multi-year expenditure estimates are presented by two of the three expenditure classifications.

C. Yes, multi-year expenditure estimates are presented by only one of the three expenditure classifications.

D. No, multi-year expenditure estimates are not presented by any expenditure classification.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). Annex 1. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value

Comments: Annex 1 (p.2) of 2014 Draft Budget Document of Mongolia 2014 present expenditure estimates for a multi-year period by
functional classification only. While the Law of Mongolia on 2014 Budget Framework Statement presents expenditure estimates for 3-year
period, the Framework is not part of the Executive's Budget Proposal because it is approved 6 months ahead of the actual EBP discussion
and approval by the parliament.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.
Suggested Answer: d.
Comments: Only economic classification is presented for multiple years, not functional.

RESEARCHER'S RESPONSE
I agree with the Peer Reviewer's comment. Only economic classification is presented.

008. Does the Executives Budget Proposal or any supporting


budget documentation present expenditure estimates for a
multi-year period (at least two-years beyond the budget year)
by program?

A. Yes, multi-year estimates for programs accounting for all expenditures are presented.

B. Yes, multi-year estimates for programs accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, multi-year estimates for programs accounting for less than two-thirds of expenditures are presented.

D. No, multi-year estimates for programs are not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value Draft Law on 2014
State Budget ( 2014 ). (1 October 2013). Clause 5. Available at http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf

Comments: 2014 Draft Budget Document of Mongolia and Draft Law on 2014 State Budget which are published online do not present
expenditure estimates for a multi-year period by program.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

009. Does the Executives Budget Proposal or any supporting


budget documentation present the individual sources of tax
revenue (such as income tax or VAT) for the budget year?

A. Yes, individual sources of tax revenue accounting for all tax revenue are presented.

B. Yes, individual sources of tax revenue accounting for at least two-thirds of, but not all, tax revenues are presented.

C. Yes, individual sources of tax revenue accounting for less than two-thirds of all tax revenues are presented.

D. No, individual sources of tax revenue are not presented.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). Appendix 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Annex 5 on p.7 of 2014 EBP presents revenues at 3-4 digit level of Economic Classification of Expense specified in IMFs GFS
Manual 2001. I have attached the file with translation.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

010. Does the Executives Budget Proposal or any supporting


budget documentation present the individual sources of non-
tax revenue (such as grants, property income, and sales of
government-produced goods and services) for the budget
year?
A. Yes, individual sources of non-tax revenue accounting for all non-tax revenue are presented.

B. Yes, individual sources of non-tax revenue accounting for at least two-thirds of, but not all, non-tax revenues are presented.

C. Yes, individual sources of non-tax revenue accounting for less than two-thirds of all non-tax revenues are presented.

D. No, individual sources of non-tax revenue are not presented.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ). (1


October 2013). Appendix 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value

Comments: Under Heading A2 on p.7 of 2014 EBP present sources of non-tax revenue such as 141 Property income [GFS] 1411 Interest
[GFS] 1412 Dividends 1415 Rent 143 Fines, penalties, and forfeits 144 Voluntary transfers other than grants 1441 Current 1442 Capital 145
Miscellaneous and unidentified revenue Other income The EBP does not present information on: 1413 Withdrawals from income of quasi-
corporations 1414 Property income attributed to insurance policyholders 142 Sales of goods and services 1421 Sales by market
establishments 1422 Administrative fees 1423 Incidental sales by non-market establishments 1424 Imputed sales of goods and services
However, they present information on other revenue and the revenues from these sources may be included in this category. I have now
attached the file with translation. Link with extension .pdf (http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-
v500-value.pdf) is working.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

011. Does the Executives Budget Proposal or any supporting


budget documentation present revenue estimates by category
(such as tax and non-tax) for a multi-year period (at least two-
years beyond the budget year)?

A. Yes, multi-year estimates of revenue are presented by category.

B. No, multi-year estimates of revenue are not presented by category.

C. Not applicable/other (please

Mongolia
A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Appendix 1. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Appendix 1 of 2014 EBP presents revenue estimates by tax and non-tax categories for a multi-year period beyond the budget
year.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

012. Does the Executives Budget Proposal or any supporting


budget documentation present estimates for individual
sources of revenue presented for a multi-year period (at least
two-years beyond the budget year)?

A. Yes, multi-year estimates for individual sources of revenue accounting for all revenue are presented.

B. Yes, multi-year estimates for individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented.

C. Yes, multi-year estimates for individual sources of revenue accounting for less than two-thirds of revenue are presented.

D. No, multi-year estimates for individual sources of revenue are not presented.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Appendix 1. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Appendix 1 of 2014 EBP presents multi-year estimates for individual sources of revenue accounting for all revenue

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

013. Does the Executives Budget Proposal or any supporting


budget documentation present three estimates related to
government borrowing and debt: the amount of net new
borrowing required during the budget year; the total debt
outstanding at the end of the budget year; and interest
payments on the debt for the budget year?

A. Yes, all three estimates related to government borrowing and debt are presented.

B. Yes, two of the three estimates related to government borrowing and debt are presented.

C. Yes, one of the three estimates related to government borrowing and debt are presented.

D. No, none of the three estimates related to government borrowing and debt are not presented.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Appendix 6. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft
Law on 2014 State Budget ( 2014 ) (October 2013). Clause 9. Available at:
http://mof.gov.mn/wp-content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Appendix 6 (p10) of 2014 Draft Budget Document of Mongolia presents interest payment on the debt for the budget year.
Clause 9 of Draft Law on 2014 State Budget presents the amount of net new borrowing required during the budget year.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
014. Does the Executives Budget Proposal or any supporting
budget documentation present information related to the
composition of the total debt outstanding at the end of the
budget year? (The core information must include interest rates
on the debt instruments; maturity profile of the debt; and
whether it is domestic or external debt.)

A. Yes, information beyond the core elements is presented for the composition of the total debt outstanding.

B. Yes, the core information is presented for the composition of the total debt outstanding.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to composition of total debt outstanding is not presented.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Appendix 6. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft
Law on 2014 State Budget ( 2014 ) (October 2013). Clause 9. Available at:
http://mof.gov.mn/wp-content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Either Appendix 6 of 2014 Draft Budget Document of Mongolia or Clause 9 of Draft Law on 2014 State Budget does not
present the composition of the total debt outstanding at the end of the budget year. Page 5 of Annex 6 presents net borrowing classified
by foreign and domestic for consolidated (national and subnational) budget for individual years for 2008-2014, while page 6 presents net
borrowing for national budget.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

IBP COMMENT
To maintain consistency of responses, this answer has been changed, from "d" to "c." While information is limited and refers mostly to
interest payments, international lending and government bond rates, this information is included for BY as well as years prior to BY (as
indicated in question 31).
015. Does the Executives Budget Proposal or any supporting
budget documentation present information on the
macroeconomic forecast upon which the budget projections
are based? (The core information must include a discussion of
the economic outlook with estimates of nominal GDP level,
inflation rate, real GDP growth, and interest rates.)

A. Yes, information beyond the core elements is presented for the macroeconomic forecast.

B. Yes, the core information is presented for the macroeconomic forecast.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to the macroeconomic forecast is not presented.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: 2014 Draft Budget Document of Mongolia (Annex 1-13) present information on nominal GDP level (the last item in Annex 1 on
p.3) only. The Ministry of Finance did not publish the full version of "2014 Draft Budget Document of Mongolia. They only published its
Annexes (1-13). The Annexes do not present information on the macroeconomic forecast. For 2014 EBP, only the Parliament of Mongolia
published the entire document, which present information on the macroeconomic forecast upon which the budget projections are based.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

016. Does the Executives Budget Proposal or any supporting


budget documentation show the impact of different
macroeconomic assumptions (i.e., sensitivity analysis) on the
budget? (The core information must include estimates of the
impact on expenditures, revenue, and debt of different
assumptions for the inflation rate, real GDP growth, and
interest rates.)
A. Yes, information beyond the core elements is presented to show the impact of different macroeconomic assumptions on the budget.

B. Yes, the core information is presented to show the impact of different macroeconomic assumptions on the budget.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to different macroeconomic assumptions is not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Either 2014 Draft Budget Document of Mongolia or Draft Law on 2014 State Budget does not present information related to
different macroeconomic assumptions is not presented.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

017. Does the Executives Budget Proposal or any supporting


budget documentation present information for at least the
budget year that shows how new policy proposals, as distinct
from existing policies, affect expenditures?

A. Yes, estimates that show how all new policy proposals affect expenditures are presented, along with a narrative discussion.

B. Yes, estimates that show how all new policy proposals affect expenditures are presented, but a narrative discussion is not included.

C. Yes, information that shows how some but not all new policy proposals affect expenditure is presented.

D. No, information that shows how new policy proposals affect expenditure is not presented.

E. Not applicable/other (please comment).

Mongolia
D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Either 2014 Draft Budget Document of Mongolia or Draft Law on 2014 State Budget does not present information that shows
how new policy proposals affect expenditure. The MoF did not publish the entire 2014 Draft Budget Document. They published only its
Appendices, which show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

018. Does the Executives Budget Proposal or any supporting


budget documentation present information for at least the
budget year that shows how new policy proposals, as distinct
from existing policies, affect revenues?

A. Yes, estimates that show how all new policy proposals affect revenues are presented, along with a narrative discussion.

B. Yes, estimates that show how all new policy proposals affect revenues are presented, but a narrative discussion is not included.

C. Yes, information that shows how some but not all new policy proposals affect revenues are presented.

D. No, information that shows how new policy proposals affect revenues is not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Either 2014 Draft Budget Document of Mongolia or Draft Law on 2014 State Budget does not present information that shows
how new policy proposals affect revenues. The MoF did not publish the entire 2014 Draft Budget Document. They published only its
Appendices, which show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published.
GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

019. Does the Executives Budget Proposal or any supporting


budget documentation present expenditures for the year
preceding the budget year (BY-1) by any of the three
expenditure classifications (by administrative, economic, or
functional classification)?

A. Yes, expenditure estimates for BY-1 are presented by all three expenditure classifications (by administrative, economic, and functional
classification).

B. Yes, expenditure estimates for BY-1 are presented by two of the three expenditure classifications.

C. Yes, expenditure estimates for BY-1 are presented by only one of the three expenditure classifications.

D. No, expenditure estimates for BY-1 are not presented by any expenditure classification.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: 2014 Draft Budget Document of Mongolia presents expenditure estimates for BY-1 are presented by two of the three
expenditure classifications: functional and economic. The MoF did not publish the entire 2014 Draft Budget Document. They published
only its Appendices, which show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published. Pages 8-10 of the
2014 Draft Budget Document of Mongolia presents expenditure estimates for [B-6]--[BY-1] (2009-2014) are presented by two of the three
expenditure classifications: economic and functional. It presents expenditures at 3-4 digit level of Economic Classification of Expense
specified in IMFs GFS Manual 2001. I have now attached the file with translation.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: c.
Comments: Expenditures for the prior years are presented by economic classification only.

RESEARCHER'S RESPONSE
I agree with that expenditures are not presented by functional classification. The functional classification is incomplete (only included
social welfare and some lines of expenses related to education and health.) Would like to change the score from "b" to c.

020. Does the Executives Budget Proposal or any supporting


budget documentation present expenditures for individual
programs for the year preceding the budget year (BY-1)?

A. Yes, programs accounting for all expenditures are presented for BY-1.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-1.

C. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-1.

D. No, expenditures are not presented by program for BY-1.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Pp.14-15 of 2014 Draft Budget Document of Mongolia presents expenditures by program to be funded from only the Social
Insurance Fund and Human Development Fund for BY-1. Pp.8-11 includes expenditures on Maternal mothers medal roof allowance;
Subsidy for a newly born child; Subsidy for children; Conditional cash; Community-based care services; Conditional cash assistance to
support livelihoods; Care services; Social welfare services for persons with disabilities; Benefits for older people; Nutritional care and
support; Compensation; Student scholarships; cultural development, livestock immunization, sport events, research and development etc
to be funded from the budget. Please refer to English translation attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: c.
Comments: There is no program level presentation of the budget (and the previous question on the availability of such information
confirms this). The Social Welfare Fund and Human Development Fund are part of the general budget, but not the state budget. I would go
with the fact that the executive's budget does not provide any program level details in the EBP.

RESEARCHER'S RESPONSE
I agree with the peer reviewer's assessment, and change the score from "a" to "b."

021. In the Executives Budget Proposal or any supporting budget


documentation, have expenditure estimates of the year prior
to the budget year (BY-1) been updated from the original
enacted levels to reflect actual expenditures?

A. Yes, expenditure estimates for BY-1 have been updated from the original enacted levels.

B. No, expenditure estimates for BY-1 have not been updated from the original enacted levels.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 6. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf 2014
Draft Budget Document of Mongolia (Full version) ( 2014 ) (1 October 2013).
Available at http://forum.mn/forum_topics/budget/142013-10-01-final.pdf

Comments: Annex 2 on p.4 of Annex of 2014 Draft Budget Document of Mongolia present expenditure estimates for BY-1 updated from
the original enacted level. The title of column 1 above figures is 2013 which means 2013 plan. The title of column 2 is
which means Change. The Change column presents updated information.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
022. Does the Executives Budget Proposal or any supporting
budget documentation present estimates of expenditure for
more than one year prior to the budget year (that is, BY-2 and
prior years) by any of the three expenditure classifications (by
administrative, economic, or functional classification)?

A. Yes, expenditure estimates for BY-2 and prior years are presented by all three expenditure classifications (by administrative, economic,
and functional classification).

B. Yes, expenditure estimates for BY-2 and prior years are presented by two of the three expenditure classifications.

C. Yes, expenditure estimates for BY-2 and prior years are presented by only one of the three expenditure classifications.

D. No, expenditure estimates for BY-2 and prior years are not presented by any expenditure classification.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 6. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Annex 6 of 2014 Draft Budget Document of Mongolia presents expenditure estimates for BY-2 and prior years are presented
by two expenditure classifications: functional and economic. See pages 8-10.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: c.
Comments: Only economic classification is available.

RESEARCHER'S RESPONSE
Thank you for the point. I agree with the comment and change the score, from "b" to c. Within the economic classification, there are
some programs. But no function.

023. Does the Executives Budget Proposal or any supporting


budget documentation present expenditures for individual
programs for more than one year preceding the budget year
(that is, BY-2 and prior years)?
A. Yes, programs accounting for all expenditures are presented for BY-2 and prior years.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-2 and prior years.

C. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-2 and prior years.

D. No, expenditures are not presented by program for BY-2 and prior years.

E. Not applicable/other (please

Mongolia

B.

Score: 67

Sources: Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014
) (1 October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft
Law on 2014 State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: P14-15 of 2014 Draft Budget Document of Mongolia presents expenditures by program to be funded from only the Social
Insurance Fund and Human Development Fund for BY-1. Pp.8-10 includes expenditures on Maternal mothers medal roof allowance;
Subsidy for a newly born child; Subsidy for children; Conditional cash; Community-based care services; Conditional cash assistance to
support livelihoods; Care services; Social welfare services for persons with disabilities; Benefits for older people; Nutritional care and
support; Compensation; Student scholarships; cultural development, livestock immunization, sport events, research and development etc
to be funded from the budget. Therefore, answer is changed to a. English translation is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: c.
Comments: Again, program level details are not really available for the state budget. Only for the Social Insurance Fund budget. The
details described by the researcher as 'program' are the description of costs under the economic classification, and there is not separate
'program' level classification presented, in my opinion. For instance, one would not know if 'sports events' are program or not.

RESEARCHER'S RESPONSE
I agree with the peer reviewer's comment and, based on the previous question's discussion, I change of the score, from "a" to b.

024. In the Executives Budget Proposal or any supporting budget


documentation, what is the most recent year presented for
which all expenditures reflect actual outcomes?

A. Two years prior to the budget year (BY-2).

B. Three years prior to the budget year (BY-3).


C. Before BY-3.

D. No actual data for all expenditures are presented in the budget or supporting budget documentation.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 6. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: The most recent year presented for which all expenditures reflect actual outcomes is 2012, or BY-2 (p.8-10). means
actual outcomes. means enacted budget. means revised budget. means projection. means difference.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

025. Does the Executives Budget Proposal or any supporting


budget documentation present revenue by category (such as
tax and non-tax) for the year preceding the budget year (BY-1)?

A. Yes, revenue estimates for BY-1 are presented by category.

B. No, revenue estimates for BY-1 are not presented by category.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Revenue estimates for BY-1 are presented by category in Annex 5 (p7). File with translation attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

026. Does the Executives Budget Proposal or any supporting


budget documentation present individual sources of revenue
for the year preceding the budget year (BY-1)?

A. Yes, individual sources of revenue accounting for all revenue are presented for BY-1.

B. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue for BY-1 are presented.

C. Yes, individual sources of revenue accounting for less than two-thirds of all revenues for BY-1 are presented.

D. No, individual sources of revenue are not presented for BY-1.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Individual sources of revenue accounting for all revenue are presented for BY-1 in Annex 5 (p7). File with translation attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

027. In the Executives Budget Proposal or any supporting budget


documentation, have the original estimates of revenue for the
year prior to the budget year (BY-1) been updated to reflect
actual revenue collections?
A. Yes, revenue estimates for BY-1 have been updated from the original enacted levels.

B. No, revenue estimates for BY-1 have not been updated from the original enacted levels.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Annex 2 on p.4 of Annex of 2014 Draft Budget Document of Mongolia present revenue estimates for BY-1 updated from the
original enacted level. The title of column 1 above figures is 2013 which means 2013 plan. The title of column 2 is
which means Change. The Change column presents updated information.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

028. Does the Executives Budget Proposal or any supporting


budget documentation present revenue estimates by category
(such as tax and non-tax) for more than one year prior to the
budget year (that is, BY-2 and prior years)?

A. Yes, revenue estimates for BY-2 and prior years are presented by category.

B. No, revenue estimates for BY-2 and prior years are not presented by category.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Annex 5 on page 7 presents revenue estimates for BY-2 and prior years are presented by category. English translation is
attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

029. Does the Executives Budget Proposal or any supporting


budget documentation present individual sources of revenue
for more than one year prior to the budget year (that is, BY-2
and prior years)?

A. Yes, individual sources of revenue accounting for all revenue are presented for BY-2 and prior years.

B. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented for BY-2 and prior years.

C. Yes, individual sources of revenue accounting for less than two-thirds of all revenues are presented for BY-2 and prior years.

D. No, individual sources of revenue are not presented for BY-2 and prior years.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: Individual sources of revenue accounting for all revenue are presented for BY-2 and prior years in Annex 5 on p.7. English
translation is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
030. In the Executives Budget Proposal or any supporting budget
documentation, what is the most recent year presented for
which all revenues reflect actual outcomes?

A. Two years prior to the budget year (BY-2).

B. Three years prior to the budget year (BY-3).

C. Before BY-3.

D. No actual data for all revenues are presented in the budget or supporting budget documentation.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: The most recent year is two years prior to the budget year (BY-2) (Column 10 of Table in Annex 5 on p7). ( means actual
outcomes. means Annex).

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

031. Does the Executives Budget Proposal or any supporting


budget documentation present information on government
borrowing and debt, including its composition, for the year
proceeding the budget year (BY-1)? (The core information must
include the total debt outstanding at the end of BY-1; the
amount of net new borrowing required during BY-1; interest
payments on the debt; interest rates on the debt instruments;
maturity profile of the debt; and whether it is domestic or
external debt.)

A. Yes, information beyond the core elements is presented for government debt.

B. Yes, the core information is presented for government debt.


C. Yes, information is presented, but it excludes some core elements.

D. No, information related to government debt is not presented.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 2. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: The core information for government debt for 2012 is presented in Column 9 of Annex 3 on p5. ( means actual
outcomes. means Annex). Annex 3 on p5 presents net borrowing classified by foreign and domestic for consolidated
(national+subnational) budget for individual years for 2008-2014, while Annex 4 on p6 presents net borrowing for national budget. It
presents information on loan from foreign and domestic sources and government bond payments and new bond to be issued to domestic
market. There are following information on interest rates and its payments on p9 (row 50-57) of the EBP Annex. Loan Interests
International Loan Service Charge Domestic Loan Interest The State Lending and Bond Interest Central Government Bond Interest
Central Government's Transactions in Stocks Bank Loan Interest payment Annex of 2014 EBP with English translation of information on
debt is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: c.
Comments: Some core elements, specifically the outstanding balance of the debt and maturity is not presented, so i would go with the
answer 'c'.

RESEARCHER'S RESPONSE
Thank you for the point. I agree with the peer reviewer's comment and change of score, from "b" to "c". The core information for
government debt for 2012 is presented in Column 9 of Annex 3 on p.5. Annex 3 presents net borrowing classified by foreign and domestic
for consolidated (national+subnational) budget for individual years for 2008-2014 in Lines 33-35. Annex 4 on p.6 presents net borrowing
for national budget. It presents information on loan from foreign and domestic sources and government bond payments and new bond to
be issued to domestic market in Lines 39-64 of Annex 3. EBP Annex 6, page 9, shows the following information on interest rates and its
payments (Lines 160-167) Loan Interests (in Line 160) International Loan Service Charge (in Line 161) Domestic Loan Interest (in Line
162) The State Lending and Bond Interest (in Line 163) Central Government Bond Interest (in Line 164) Central Government's
Transactions in Stocks (in Line 165) Bank Loan Interest payment (in Line 166) Expenses for monetizing Government bond (in Line 167)

032. In the Executives Budget Proposal or any supporting budget


documentation, what is the most recent year presented for
which the debt figures reflect actual outcomes?
A. Two years prior to the budget year (BY-2).

B. Three years prior to the budget year (BY-3).

C. Before BY-3.

D. No actual data for government debt are presented in the budget or supporting budget documentation.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 3. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: The most recent year is 2012, two years prior to the budget year (BY-2), in p5 (Annex 3) of 2014 Draft Budget Document of
Mongolia. Annex 3 is on p5 and presents net borrowings for 2008-2014, while Annex 2 presents net borrowings for 2013 and 2014 only.
Annexes 2&3 present information for for consolidated (national+subnational) budget, while Annex 4 is for national budget only.
means actual outcomes. means enacted budget. means revised budget. means projection. means difference.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

033. Does the Executives Budget Proposal or any supporting


budget documentation present information on extra-
budgetary funds for at least the budget year? (The core
information must include a statement of purpose or policy
rationale for the extra-budgetary fund; and complete income,
expenditure, and financing data on a gross basis.)

A. Yes, information beyond the core elements is presented for all extra-budgetary funds.

B. Yes, the core information is presented for all extra-budgetary funds.

C. Yes, information is presented, but it excludes some core elements or some extra-budgetary funds.

D. No, information related to extra-budgetary funds is not presented.

E. Not applicable/other (please comment).

Mongolia
C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf Draft Law on 2014 Budget of Social Insurance Fund
( 2014 ). (October 2013). Available at:
http://mof.gov.mn/wp-content/uploads/2013/10/2.-Niigmiin-daatgaliin-sangiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf Draft Law on 2014
Budget of Human Development Fund ( 2014 ). (October 2013).
Available at: http://mof.gov.mn/wp-content/uploads/2013/10/3.-Hunii-hogjil-sangiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf

Comments: There are a total of 33 extra-budgetary funds such as Risk Fund, Fund for Promoting Health, Immunization Fund, State
Training Fund, Science and Technology Fund, Social Insurance Fund, Social Welfare Fund, Environmental Protection Fund, Human
Development Funding Mongolia etc. However, information on only two funds, namely, Social Insurance Fund and Human Development
Fund, are provided as Mongolia approves separate laws for these funds. The MoF did not publish entire 2014 Draft Budget Document.
They published only its Appendices, which show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published. For
2014 EBP, only the Parliament of Mongolia published the full document. This full document (p.282-323) present information on extra-
budgetary funds. (The full document was found at the Parliament website in October 2013 and we downloaded it and posted at the
website of Open Society Forum. However, after several days, the information was not found at the Parliament website.) Because the
Parliament is not the institution that produced the document, I consider that the full document is not available to the public. Either 2014
Draft Budget Document of Mongolia (Annex 1-13) or Draft Law on 2014 State Budget does not present information related to other extra-
budgetary funds except for these two funds.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: c.
Comments: I would consider most of the 33 funds existing as on-budget items, and possibly only the social insurance and human
development funds as extra-budgetary. These funds all managed by the executive and undergo routine budgeting process, but there are
some drawbacks with regard to routine reporting. I would add Development Bank as an off-budget item that should be considered and
extra-budgetary spending outside the normal budgeting process. This bank's activities are not reflected in the budget at all, even though it
is a vehicle using the government's guarantee to borrow funds, thus would eventually be paid by the taxpayers money.

034. Does the Executives Budget Proposal or any supporting


budget documentation present central government finances
(both budgetary and extra-budgetary) on a consolidated basis
for at least the budget year?

A. Yes, central government finances are presented on a consolidated basis.

B. No, central government finances are not presented on a consolidated basis.

C. Not applicable/other (please comment).


Mongolia

B.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf Draft Law on 2014 Budget of Social Insurance Fund
( 2014 ). (October 2013). Available at:
http://mof.gov.mn/wp-content/uploads/2013/10/2.-Niigmiin-daatgaliin-sangiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf Draft Law on 2014
Budget of Human Development Fund ( 2014 ). (October 2013).
Available at: http://mof.gov.mn/wp-content/uploads/2013/10/3.-Hunii-hogjil-sangiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf

Comments: Central government finances are not presented on a consolidated basis. There are 33 special government funds in Mongolia.
However, information on only two funds, namely, Social Insurance Fund and Human Development Fund, are provided as Mongolia
approves separate laws for these funds. The MoF did not publish the entire 2014 Draft Budget Document. They published only its
Appendices, which show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published. For 2014 EBP, only the
Parliament of Mongolia published the full document. This full document does not either present information on a consolidated basis. (The
full document was found at the Parliament website in October 2013 and we downloaded it and posted at the website of Open Society
Forum. However, after several days, the information was not found at the Parliament website.) Either 2014 Draft Budget Document of
Mongolia (Annex 1-13) or Draft Law on 2014 State Budget does not present information related to other extra-budgetary funds except for
these two funds.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.
Comments: Development Bank should be an off-budget item that needs to be included.

RESEARCHER'S RESPONSE
I agree with the peer reviewer's comment. The Government of Mongolia decided to establish the Development Bank on July 20, 2010.
Following this decision, on February 10, 2011, the Parliament ratified the Law on Development Bank of Mongolia which defined the bank
as a for-profit, state-owned legal entity with a special purpose of carrying out activities aimed at financing Mongolias big development
programs and projects. These decisions by the Government and Parliament laid down a legal basis for the operations of the Development
Bank. The Development Bank of Mongolia (DBM) launched its operations on 12 May 2011 after an official opening ceremony. The DBMs
goal is to finance programs and projects in the countrys leading development and strategically important sectors which have a potential to
support Mongolias economic growth. The following projects were selected to be implemented on a first-priority basis: - New
development-oriented medium-term programs - Implementation of a state policy on railroad transportation - Construction of an industrial
complex in Sainshand - Programs and projects included in the list of roads and electric power installations/ facilities to be built on
condition of reimbursement after the completion of the program or project. To secure funding sources for the implementation of above-
mentioned programs and projects, the Government of Mongolia adopted a Resolution No.85 on 15 March 2011 approving the DBM
management to issue bonds for MNT 800 billion. The bank successfully established USD 600 million Medium-Term Euro Bond Program
on 30 November 2011, and within the framework of this program organized a closed sale of first bonds worth USD 20 million. As a result,
in March 2012, the bank successfully sold USD 580 worth bonds with an interest rate of 5.75% on the international market.
035. Does the Executives Budget Proposal or any supporting
budget documentation present estimates of
intergovernmental transfers for at least the budget year?

A. Yes, estimates of all intergovernmental transfers are presented, along with a narrative discussion.

B. Yes, estimates of all intergovernmental transfers are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all intergovernmental transfers are presented.

D. No, estimates of intergovernmental transfers are not presented.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 10. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft
Law on 2014 State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Appendices 6 and 10 of 2014 Draft Budget Document of Mongolia (Annex 1-13) and Clause 3 of the Draft Law on 2014 State
Budget present estimates of all intergovernmental transfers, but a narrative discussion is not included. The MoF did not publish the entire
2014 Draft Budget Document. They published only its Appendices, which show only estimates. Therefore, no narrative of 2014 Draft
Budget Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

036. Does the Executives Budget Proposal or any supporting


budget documentation present alternative displays of
expenditures (such as by gender, by age, by income, or by
region) to illustrate the financial impact of policies on different
groups of citizens, for at least the budget year?

A. Yes, at least three alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups of
citizens.

B. Yes, two alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups of citizens.
C. Yes, one alternative display of expenditures is presented to illustrate the financial impact of policies on different groups of citizens.

D. No, alternative displays of expenditures are not presented to illustrate the financial impact of policies on different groups of citizens.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Alternative displays of expenditures are not presented to illustrate the financial impact of policies on different groups of
citizens in 2014 Draft Budget Document of Mongolia (Annex 1-13) and Draft Law on 2014 State Budget. The MoF did not publish the entire
2014 Draft Budget Document. They published only its Appendices, which show only estimates. Therefore, no narrative of 2014 Draft
Budget Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

037. Does the Executives Budget Proposal or any supporting


budget documentation present estimates of transfers to public
corporations for at least the budget year?

A. Yes, estimates of all transfers to public corporations are presented, along with a narrative discussion.

B. Yes, estimates of all transfers to public corporations are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all transfers to public corporations are presented.

D. No, estimates of transfers to public corporations are not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 2 and 6. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: In Mongolia state owned enterprises do not generally receive funding from the budget. Therefore, the information on them is
largely absent from the budget proposal. Annex 2 and 6 of the 2014 Draft Budget Document of Mongolia (Annex 1-13) present only
aggregate estimates of subsidies and transfers, but a narrative discussion is not included. The MoF did not publish the entire 2014 Draft
Budget Document. They published only its Appendices, which show only estimates. Therefore, no narrative of 2014 Draft Budget
Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

038. Does the Executives Budget Proposal or any supporting


budget documentation present information on quasi-fiscal
activities for at least the budget year? (The core information
must include a statement of purpose or policy rationale for the
quasi-fiscal activity and the intended beneficiaries.)

A. Yes, information beyond the core elements is presented for all quasi-fiscal activities.

B. Yes, the core information is presented for all quasi-fiscal activities.

C. Yes, information is presented, but it excludes some core elements or some quasi-fiscal activities.

D. No, information related to quasi-fiscal activities is not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Information related to quasi-fiscal activities is not presented in either 2014 Draft Budget Document of Mongolia (Annex 1-13)
or Draft Law on 2014 State Budget. The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices,
which show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

039. Does the Executives Budget Proposal or any supporting


budget documentation present information on financial assets
held by the government? (The core information must include a
listing of the assets, and an estimate of their value.)

A. Yes, information beyond the core elements is presented for all financial assets.

B. Yes, the core information is presented for all financial assets.

C. Yes, information is presented, but it excludes some core elements or some financial assets.

D. No, information related to financial assets is not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Information related to financial asset is not presented in either 2014 Draft Budget Document of Mongolia (Annex 1-13) or
Draft Law on 2014 State Budget. The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices,
which show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
040. Does the Executives Budget Proposal or any supporting
budget documentation present information on nonfinancial
assets held by the government? (The core information must
include a listing of the assets by category.)

A. Yes, information beyond the core elements is presented for all nonfinancial assets.

B. Yes, the core information is presented for all nonfinancial assets.

C. Yes, information is presented, but it excludes some nonfinancial assets.

D. No, information related to nonfinancial assets is not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Information related to non-financial asset is not presented in either 2014 Draft Budget Document of Mongolia (Annex 1-13) or
Draft Law on 2014 State Budget. The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices,
which show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

041. Does the Executives Budget Proposal or any supporting


budget documentation present estimates of expenditure
arrears for at least the budget year?

A. Yes, estimates of all expenditure arrears are presented, along with a narrative discussion.

B. Yes, estimates of all expenditure arrears are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all expenditure arrears are presented.

D. No, estimates of expenditure arrears are not presented.


E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Estimates of expenditure arrears are not presented in either 2014 Draft Budget Document of Mongolia (Annex 1-13) or Draft
Law on 2014 State Budget. The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices, which
show only estimates. Therefore, no narrative of 2014 Draft Budget Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

042. Does the Executives Budget Proposal or any supporting


budget documentation present information on contingent
liabilities, such as government loan guarantees or insurance
programs? (The core information must include a statement of
purpose or policy rationale for each contingent liability; the
new guarantees or insurance commitments proposed for the
budget year; and the total amount of outstanding guarantees
or insurance commitments (the gross exposure) at the end of
the budget year.)

A. Yes, information beyond the core elements is presented for all contingent liabilities.

B. Yes, the core information is presented for all contingent liabilities.

C. Yes, information is presented, but it excludes some core elements or some contingent liabilities.

D. No, information related to contingent liabilities is not presented.

E. Not applicable/other (please comment).

Mongolia

C.
Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: Clause 10 (p.7) of Draft Law on 2014 State Budget includes aggregate estimate on the ceiling of government loan guarantee
only. There is only one sentence which specifies the ceiling of loan guarantee which can be issued by the government in 2014.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

043. Does the Executives Budget Proposal or any supporting


budget documentation present projections that assess the
governments future liabilities and the sustainability of its
finances over the longer term? (The core information must
cover a period of at least 10 years and include the
macroeconomic and demographic assumptions used and a
discussion of the fiscal implications and risks highlighted by
the projections.)

A. Yes, information beyond the core elements is presented to assess the governments future liabilities and the sustainability of its
finances over the longer term.

B. Yes, the core information is presented to assess the governments future liabilities and the sustainability of its finances over the longer
term.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to future liabilities and the sustainability of finances over the longer term is not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf
Comments: Either Draft Law on 2014 State Budget or 2014 Draft Budget Document of Mongolia (Annex 1-13) does not present
information related to future liabilities and the sustainability of finances over the longer term. The MoF did not publish the entire 2014
Draft Budget Document. They published only its Appendices, which show only estimates. Therefore, no narrative of 2014 Draft Budget
Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

044. Does the Executives Budget Proposal or any supporting


budget documentation present estimates of the sources of
donor assistance, both financial and in-kind?

A. Yes, estimates of all sources of donor assistance are presented, along with a narrative discussion.

B. Yes, estimates of all sources of donor assistance are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all sources of donor assistance are presented.

D. No, estimates of the sources of donor assistance are not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law
on 2014 State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices, which show only
estimates. Therefore, no narrative of 2014 Draft Budget Document is published. Heading B in Annex 5 on p7 of 2014 Draft Budget
Document of Mongolia (Annex 1-13) presents information on foreign donor assistance only. No sources of donor assistance are
presented. For 2014 EBP, only the Parliament of Mongolia published the full document. This full document (pp.330-349) present
information on donor assistance in entire chapter. (The full document was found at the Parliament website in October 2013 and we
downloaded it and posted at the website of Open Society Forum (2014 Draft Budget Document of Mongolia (Full version) (
2014 ) (1 October 2013). Available at http://forum.mn/forum_topics/budget/142013-
10-01-final.pdf). However, after several days, the information was not found at the Parliament website. )) Because the Parliament is not the
institution that produced the document, I consider that the full document is not available to the public.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

045. Does the Executives Budget Proposal or any supporting


budget documentation present information on tax
expenditures for at least the budget year? (The core
information must include a statement of purpose or policy
rationale for each tax expenditure, the intended beneficiaries,
and an estimate of the revenue foregone.)

A. Yes, information beyond the core elements is presented for all tax expenditures.

B. Yes, the core information is presented for all tax expenditures.

C. Yes, information is presented, but it excludes some core elements or some tax expenditures.

D. No, information related to tax expenditures is not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law on 2014
State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices, which show only
estimates. 2014 Draft Budget Document of Mongolia (Annex 1-13) does not present information related to tax expenditures. No narrative
of 2014 Draft Budget Document is published.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
046. Does the Executives Budget Proposal or any supporting
budget documentation present estimates of earmarked
revenues?

A. Yes, estimates of all earmarked revenues are presented, along with a narrative discussion.

B. Yes, estimates of all earmarked revenues are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all earmarked revenues are presented.

D. No, estimates of earmarked revenues are not presented.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Draft Law on 2014 Budget of Social Insurance Fund ( 2014


). (October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/2.-Niigmiin-daatgaliin-sangiin-2014-
onii-tosviin-tuhai-huuliiin-tosol.pdf Draft Law on 2014 Budget of Human Development Fund ( 2014
). (October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/3.-Hunii-hogjil-
sangiin-2014-onii-tosviin-tuhai-huuliiin-tosol.pdf

Comments: Estimates on earmarked revenues for social security payments and tax revenues from mining which should be directed to the
Social Insurance Fund and the Human Development Fund are provided in Tables in Clause 3 (on p.1-2) of Draft Law on 2014 Budget of
Social Insurance Fund and Draft Law on 2014 Budget of Human Development Fund. The MoF did not publish entire 2014 Draft Budget
Document. They published only its Appendices, which show only estimates. No narrative of 2014 Draft Budget Document is published. For
2014 EBP, only the Parliament of Mongolia published the full document. This full document (pp.312-319) present detailed information on
these two funds. (The full document was found at the Parliament website in October 2013 and we downloaded it and posted at the
website of Open Society Forum (2014 Draft Budget Document of Mongolia (Full version) ( 2014
) (1 October 2013). Available at http://forum.mn/forum_topics/budget/142013-10-01-final.pdf). However, after
several days, the information was not found at the Parliament website. )) Because the Parliament is not the institution that produced the
document, I consider that the full document is not available to the public.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

047. Does the Executives Budget Proposal or any supporting


budget documentation present information on how the
proposed budget (both new proposals and existing policies) is
linked to governments policy goals for the budget year?
A. Yes, estimates that show how the proposed budget is linked to all the governments policy goals for the budget year are presented,
along with a narrative discussion.

B. Yes, estimates that show how the proposed budget is linked to all the governments policy goals for the budget year are presented, but
a narrative discussion is not included.

C. Yes, information that shows how the proposed budget is linked to some but not all of the governments policy goals for the budget year
is presented.

D. No, information on the link between the budget and the governments stated policy goals for the budget year is not presented.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law
on 2014 State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices, which show only
estimates. The Appendices do not present information on the link between the budget and the governments stated policy goals for the
budget year.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: c.
Comments: The EBP introduction session states some of the policy goals that were used to develop the draft budget. This is very short a
document. Also, in the guidance to prepare the budget, for the government budget governors, the document that was made public, the
policy goals are described to some extent.

RESEARCHER'S RESPONSE
I agree with the change of score from "d" to c, as the introduction to EBP at http://www.iltod.gov.mn/?p=3066 includes very brief
information on rationale for developing EBP, policy adhered to in planning the budget and principles followed in revenue and expenditure.
048. Does the Executives Budget Proposal or any supporting
budget documentation present information on how the
proposed budget (both new proposals and existing policies) is
linked to governments policy goals for a multi-year period (for
at least two years beyond the budget year)?

A. Yes, estimates that show how the proposed budget is linked to all the governments policy goals for a multi-year period are presented,
along with a narrative discussion.

B. Yes, estimates that show how the proposed budget is linked to all the governments policy goals for a multi-year period are presented,
but a narrative discussion is not included.

C. Yes, information that shows how the proposed budget is linked to some but not all of the governments policy goals for a multi-year
period is presented.

D. No, information on the link between the budget and the governments stated policy goals for a multi-year period is not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law
on 2014 State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices, which show only
estimates. The Appendices do not present information on the link between the budget and the governments stated policy goals for a
multi-year period.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

049. Does the Executives Budget Proposal or any supporting


budget documentation present nonfinancial data on inputs to
be acquired for at least the budget year?

A. Yes, nonfinancial data on inputs to be acquired are provided for each program within all administrative units (or functions).
B. Yes, nonfinancial data on inputs to be acquired are presented for all administrative units (or functions) but not for all (or any) programs.

C. Yes, nonfinancial data on inputs to be acquired are presented for some programs and/or some administrative units (or functions).

D. No, nonfinancial data on inputs to be acquired are not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Draft Law
on 2014 State Budget ( 2014 ) (October 2013). Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii- tosviin-tuhai-huuliiin-tosol.pdf

Comments: The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices, which show only
estimates.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

050. Does the Executives Budget Proposal or any supporting


budget documentation present nonfinancial data on results (in
terms of outputs or outcomes) for at least the budget year?

A. Yes, nonfinancial data on results are provided for each program within all administrative units (or functions).

B. Yes, nonfinancial data on results are presented for all administrative units (or functions) but not for all (or any) programs.

C. Yes, nonfinancial data on results are presented for some programs and/or some administrative units (or functions).

D. No, nonfinancial data on results are not presented.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Annex 2 to Draft Law on 2014 State Budget ( 2014 1 .


2014 ,
) (October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii-tosviin-
tuhai-huuliiin-havsralt.pdf.pdf

Comments: Annex 2 to Draft Law on 2014 State Budget presents non-financial data on results.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

051. Are performance targets assigned to nonfinancial data on


results in the Executives Budget Proposal or any supporting
budget documentation?

A. Yes, performance targets are assigned to all nonfinancial data on results.

B. Yes, performance targets are assigned to most nonfinancial data on results.

C. Yes, performance targets are assigned to some nonfinancial data on results.

D. No, performance targets are not assigned to nonfinancial data on results, or the budget does not present nonfinancial data on results.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Annex 2 to Draft Law on 2014 State Budget ( 2014 1 .


2014 ,
) (October 2013). Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.-Mongol-ulsiin-2014-onii-tosviin-
tuhai-huuliiin-havsralt.pdf.pdf

Comments: Annex 2 to Draft Law on 2014 State Budget presents performance targets of all non-financial data on results.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

052. Does the Executives Budget Proposal or any supporting


budget documentation present estimates of policies (both new
proposals and existing policies) that are intended to benefit
directly the countrys most impoverished populations in at
least the budget year?

A. Yes, estimates of all policies that are intended to benefit directly the countrys most impoverished populations are presented, along with
a narrative discussion.

B. Yes, estimates of all policies that are intended to benefit directly the countrys most impoverished populations are presented, but a
narrative discussion is not included.

C. Yes, estimates of some but not all policies that are intended to benefit directly the countrys most impoverished populations are
presented.

D. No, estimates of policies that are intended to benefit directly the countrys most impoverished populations are not presented.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014 ) (1


October 2013). Annex 5. Available at: http://mof.gov.mn/wp-content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf

Comments: pp.9-10 (Annex 6) of Annex to 2014 Draft Budget Document presents estimates for social welfare expenses, but a narrative
discussion is not included. The MoF did not publish the entire 2014 Draft Budget Document. They published only its Appendices, which
show only estimates. For 2014 EBP, only the Parliament of Mongolia published the full document. This full document (pp.246-256) present
detailed information on social welfare. (The full document was found at the Parliament website in October 2013 and we downloaded it and
posted at the website of Open Society Forum (2014 Draft Budget Document of Mongolia (Full version) ( 2014
) (1 October 2013). Available at http://forum.mn/forum_topics/budget/142013-10-01-final.pdf).
However, after several days, the information was not found at the Parliament website. )) Because the Parliament is not the institution that
produced the document, I consider that the full document is not available to the public.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
053. Does the executive release to the public its timetable for
formulating the Executives Budget Proposal (that is, a
document setting deadlines for submissions from other
government entities, such as line ministries or subnational
government, to the Ministry of Finance or whatever central
government agency is in charge of coordinating the budgets
formulation)?

A. Yes, a detailed timetable is released to the public.

B. Yes, a timetable is released, but some details are excluded.

C. Yes, a timetable is released, but it lacks important details.

D. No, a timetable is not issued to the public.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Budget Law of Mongolia (2011)

Comments: Mongolia adopted a new Budget Law in 2011 and it phased out the previous Law on Public Sector Management and Financing
of 2002. Article 8 on Budget Calendar of Budget Law of Mongolia (2011) presents detailed timeline for budget formulation.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

Section 3. Comprehensiveness of Other Key Budget Documents

054. Does the Pre-Budget Statement present information on the


macroeconomic forecast upon which the budget projections
are based? (The core information must include a discussion of
the economic outlook with estimates of nominal GDP level,
inflation rate, real GDP growth, and interest rates.)
A. Yes, information beyond the core elements is presented for the macroeconomic forecast.

B. Yes, the core information is presented for the macroeconomic forecast.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to the macroeconomic forecast is not presented.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: 1. PBS Information on PBS 2014 was published on 9 June 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/) and provided a link where the Law of Mongolia on 2014 Budget Framework
Statement and Budget Projections for 2015-2016 can be accessed. Guideline for General Budget Managers on Preparing 2014 Budget
Proposal and Budget Projections for 2015-2016 ( 2014
) was released on 4 July, 2013 and published on 9 July 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/07/%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B5%D1%80%D3%A9%D0%BD%D1%85%D0%B8%D0%B9%D0%BB%D3%A9%D0%BD-
%D0%B7%D0%B0%D1%85%D0%B8%D1%80%D0%B0%D0%B3%D1%87-%D0%BD%D0%B0%D1%80%D1%8B%D0%BD-2014-%D0%BE/)

Comments: The PBS presents estimates of real GDP growth, Consumer price index level and gross national debt in Table in Clause 1 of
the Law. It does not present information on nominal GDP level and interest rates. English translation of core elements is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

055. Does the Pre-Budget Statement present information on the


governments expenditure policies and priorities that will guide
the development of detailed estimates for the upcoming
budget? (The core information must include a discussion of
expenditure policies and priorities and an estimate of total
expenditures.)

A. Yes, information beyond the core elements is presented for the governments expenditure policies and priorities.

B. Yes, the core information is presented for the governments expenditure policies and priorities.
C. Yes, information is presented, but it excludes some core elements.

D. No, information related to the governments expenditure policies and priorities is not presented.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 1. PBS Information on PBS 2014 was published on 9 June 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/) and provided a link where the Law of Mongolia on 2014 Budget Framework
Statement and Budget Projections for 2015-2016 can be accessed. Parliament of Mongolia (2013). Law of Mongolia on 2014 Budget
Framework Statement and Budget Projections for 2015-2016 ( 2014 , 2015-2016
). Available at http://www.legalinfo.mn/law/details/9234?lawid=9234. Guideline for
General Budget Managers on Preparing 2014 Budget Proposal and Budget Projections for 2015-2016 (
2014 ) was released on 4 July, 2013 and published on 9 July 2013 by the Ministry of
Finance (at http://mof.gov.mn/2013/07/%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B5%D1%80%D3%A9%D0%BD%D1%85%D0%B8%D0%B9%D0%BB%D3%A9%D0%BD-
%D0%B7%D0%B0%D1%85%D0%B8%D1%80%D0%B0%D0%B3%D1%87-%D0%BD%D0%B0%D1%80%D1%8B%D0%BD-2014-%D0%BE/)

Comments: Table in Clause 1 on p1 of the Law and pp. 2-4 and Section 4.2 on pp.9-10 of the Guideline for General Budget Managers on
Preparing 2014 Budget Proposal and Budget Projections for 2015-2016. English translation of core elements in Table in Clause 1 on p1 of
the Law is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

056. Does the Pre-Budget Statement present information on the


governments revenue policies and priorities that will guide the
development of detailed estimates for the upcoming budget?
(The core information must include a discussion of revenue
policies and priorities and an estimate of total revenues.)

A. Yes, information beyond the core elements is presented for the governments revenue policies and priorities.

B. Yes, the core information is presented for the governments revenue policies and priorities.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to the governments revenue policies and priorities is not presented.
E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: 1. PBS Information on PBS 2014 was published on 9 June 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/) and provided a link where the Law of Mongolia on 2014 Budget Framework
Statement and Budget Projections for 2015-2016 can be accessed. Guideline for General Budget Managers on Preparing 2014 Budget
Proposal and Budget Projections for 2015-2016 ( 2014
) was released on 4 July, 2013 and published on 9 July 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/07/%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B5%D1%80%D3%A9%D0%BD%D1%85%D0%B8%D0%B9%D0%BB%D3%A9%D0%BD-
%D0%B7%D0%B0%D1%85%D0%B8%D1%80%D0%B0%D0%B3%D1%87-%D0%BD%D0%B0%D1%80%D1%8B%D0%BD-2014-%D0%BE/)

Comments: Total revenue is found under item No 3 in Table in Clause 1 on p1 of the Law. The revenue policy discussion is in Section 4.1
on p8-9 of the Guideline for General Budget Managers on Preparing 2014 Budget Proposal and Budget Projections for 2015-2016. English
translation of core elements in Table in Clause 1 on p1 of the Law is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

057. Does Pre-Budget Statement present three estimates related


to government borrowing and debt: the amount of net new
borrowing required during the budget year; the total debt
outstanding at the end of the budget year; and interest
payments on the debt for the budget year?

A. Yes, all three estimates related to government borrowing and debt are presented.

B. Yes, two of the three estimates related to government borrowing and debt are presented.

C. Yes, one of the three estimates related to government borrowing and debt are presented.

D. No, none of the three estimates related to government borrowing and debt are not presented.

E. Not applicable/other (please comment).

Mongolia
B.

Score: 67

Sources: 1. PBS Information on PBS 2014 was published on 9 June 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/) and provided a link where the Law of Mongolia on 2014 Budget Framework
Statement and Budget Projections for 2015-2016 can be accessed. Parliament of Mongolia (2013). Law of Mongolia on 2014 Budget
Framework Statement and Budget Projections for 2015-2016 ( 2014 , 2015-2016
). Available at http://www.legalinfo.mn/law/details/9234?lawid=9234. Guideline for
General Budget Managers on Preparing 2014 Budget Proposal and Budget Projections for 2015-2016 (
2014 ) was released on 4 July, 2013 and published on 9 July 2013 by the Ministry of
Finance (at http://mof.gov.mn/2013/07/%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B5%D1%80%D3%A9%D0%BD%D1%85%D0%B8%D0%B9%D0%BB%D3%A9%D0%BD-
%D0%B7%D0%B0%D1%85%D0%B8%D1%80%D0%B0%D0%B3%D1%87-%D0%BD%D0%B0%D1%80%D1%8B%D0%BD-2014-%D0%BE/)

Comments: Interest payments on the debt for the budget year are not presented. The Pre-Budget Statement presents estimates of total
debt in Table (item no.8) in Clause 1 on page 1 of the Law and interest payments to be made from the Human Development Fund in
Section 3.3 on page 8 of the Guideline for General Budget Managers on Preparing 2014 Budget Proposal and Budget Projections for 2015-
2016. The amount of net borrowing the budget year is not presented. English translation of core elements in Table in Clause 1 on page 1 of
the Law is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

058. Does the Pre-Budget Statement present estimates of total


expenditures for a multi-year period (at least two-years
beyond the budget year)?

A. Yes, multi-year expenditure estimates are presented.

B. No, multi-year expenditure estimates are not presented.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 1. PBS Information on PBS 2014 was published on 9 June 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/) and provided a link where the Law of Mongolia on 2014 Budget Framework
Statement and Budget Projections for 2015-2016 can be accessed.

Comments: Pre-Budget Statement present estimates of total expenditures for two-years beyond the budget year (2015 and 2016). Refer
to Table (item no.4) in Clause 1 on page 1 of the Law. English translation of core elements in Table in Clause 1 on page 1 of the Law is
attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

059. Does the Enacted Budget present expenditure estimates by


any of the three expenditure classifications (by administrative,
economic, or functional classification)?

A. Yes, the Enacted Budget presents expenditure estimates by all three expenditure classifications (by administrative, economic, and
functional classification).

B. Yes, the Enacted Budget presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Enacted Budget presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Enacted Budget does not present expenditure estimates by any expenditure classification.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Law on 2014 Budget of Mongolia ( 2014 ). (The Parliament of Mongolia, 15 Nov 2013).
Published on 27 Nov 2013 (published within 12 days after production). Available at http://www.legalinfo.mn/law/details/10398?
lawid=10398 2014 Budget of Mongolia approved ( 2014 ). (MOF, 15 Nov 2013). Published on 27 Nov
2013 (published within 12 days after production). Available at
http://mof.gov.mn/2013/11/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81%d3%a9%d0%b2-
%d0%b1%d0%b0%d1%82%d0%bb%d0%b0%d0%b3%d0%b4%d0%bb%d0%b0%d0%b0/ Monthly and Quarterly Schedule of 2014 Budget of
Mongolia approved ( 2014 , ). (MOF 27 Dec 2013). Published on 2 Jan 2014
(published within 7 days after production). Available at http://www.iltod.gov.mn/?p=3202 Estimates for Monthly and Quarterly Schedule of
2014 Budget of Mongolia ( 2014 , ). (MOF 27 Dec 2013). Published on 2 Jan
2014 (published within 7 days after production). Available at http://www.iltod.gov.mn/?p=3202

Comments: The EB presents expenditure estimates by all three expenditure classifications. Expenditure estimates by administrative
classification is found in Clause 5 on p4-8 of the Law on 2014 Budget of Mongolia ( 2014 ), while
expenditure estimates by functional and economic classification is in Sheet 3 of the excel file named 3.8.2_2014 EB_Monthly&Q Schedule-
A1-11_2013-12-27-value (The file is attached.).

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: b.
Comments: Functional classification is not used either in the EBP or enacted budget.

RESEARCHER'S RESPONSE
Consistent with the answers to the questions on the EBP, the score is changed from "a" to "b." Functional classification is not presented,
although some line items may be a little confusing.

060. Does the Enacted Budget present expenditure estimates for


individual programs?

A. Yes, the Enacted Budget presents estimates for programs accounting for all expenditures.

B. Yes, the Enacted Budget presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Enacted Budget presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Enacted Budget does not present expenditure estimates by program.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Monthly and Quarterly Schedule of 2014 Budget of Mongolia approved ( 2014 ,
). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production). Available at
http://www.iltod.gov.mn/?p=3202 Estimates for Monthly and Quarterly Schedule of 2014 Budget of Mongolia ( 2014
, ). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production).
Available at http://www.iltod.gov.mn/?p=3202

Comments: Refer to Sheet 3 of the excel file named 3.8.2_2014 EB_Monthly&Q Schedule-A1-11_2013-12-27-value (The file is attached.).

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

061. Does the Enacted Budget present revenue estimates by


category (such as tax and non-tax)?

A. Yes, the Enacted Budget presents revenue estimates by category.

B. No, the Enacted Budget does not present revenue estimates by category.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 3.8.1.2014 EB_ Huvaari_Link&Order.docx257KB2014/06/26 11:12:53Oyunbadam Davaakhuudownload delete


3.8.2_2014 EB_M&Q huwaari-A1-11_2013-12-27-value.xlsx862KB2014/06/26 11:13:13Oyunbadam Davaakhuudownload Monthly and
Quarterly Schedule of 2014 Budget of Mongolia approved ( 2014 , ). (MOF
27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production). Available at http://www.iltod.gov.mn/?p=3202 Estimates
for Monthly and Quarterly Schedule of 2014 Budget of Mongolia ( 2014 , ).
(MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production). Available at http://www.iltod.gov.mn/?p=3202

Comments: Refer to Sheet 2 of the excel file named 3.8.2_2014 EB_Monthly&Q Schedule-A1-11_2013-12-27-value (The file is attached.).
Item A 1 is tax revenue, A 2 is non-tax revenue.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

062. Does the Enacted Budget present individual sources of


revenue?

A. Yes, the Enacted Budget presents individual sources of revenue accounting for all revenue.

B. Yes, the Enacted Budget presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Enacted Budget presents individual sources of revenue accounting for less than two-thirds of all revenues.
D. No, the Enacted Budget does not present individual sources of revenue.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Monthly and Quarterly Schedule of 2014 Budget of Mongolia approved ( 2014 ,
). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production). Available at
http://www.iltod.gov.mn/?p=3202 Estimates for Monthly and Quarterly Schedule of 2014 Budget of Mongolia ( 2014
, ). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production).
Available at http://www.iltod.gov.mn/?p=3202

Comments: Refer to Sheet 2 of the excel file named 3.8.2_2014 EB_Monthly&Q Schedule-A1-11_2013-12-27-value (The file is attached.).

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

063. Does the Enacted Budget present three estimates related to


government borrowing and debt: the amount of net new
borrowing required during the budget year; the total debt
outstanding at the end of the budget year; and interest
payments on the debt for the budget year?

A. Yes, all three estimates related to government borrowing and debt are presented.

B. Yes, two of the three estimates related to government borrowing and debt are presented.

C. Yes, one of the three estimates related to government borrowing and debt are presented.

D. No, none of the three estimates related to government borrowing and debt are not presented.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Estimates for Monthly and Quarterly Schedule of 2014 Budget of Mongolia ( 2014 ,
). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published within 7 days after production). Available at
http://www.iltod.gov.mn/?p=3202

Comments: The EB packet includes the Law on 2014 Budget of Mongolia and Monthly and Quarterly Schedule of 2014 Budget of
Mongolia. The Monthly and Quarterly Schedule of 2014 Budget is approved after the Law on 2014 Budget is adopted. The amount of net
new borrowing required during the budget year is in Sheet 1 (item B) of the Monthly and Quarterly Schedule of 2014 Budget of Mongolia.
The total debt outstanding at the end of the budget year is not presented. Interest payments on the debt for the budget year is in Sheet 3
of the Monthly and Quarterly Schedule of 2014 Budget of Mongolia. Refer to Sheet 2 of the excel file named 3.8.2_2014 EB_Monthly&Q
Schedule-A1-11_2013-12-27-value (The file is attached.).

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

064. What information is provided in the Citizens Budget? (The


core information must include expenditure and revenue totals,
the main policy initiatives in the budget, the macroeconomic
forecast upon which the budget is based, and contact
information for follow-up by citizens.)

A. The Citizens Budget provides information beyond the core elements.

B. The Citizens Budget provides the core information.

C. The Citizens Budget provides information, but it excludes some core elements.

D. The Citizens Budget is not published.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: Introduction to 2014 Enacted Budget (simplified version) (2014 ). (MOF.15 November 2013).
Published on 16 December 2013. Available at http://mof.gov.mn/wp-content/uploads/2013/12/2014-tosov-comics-last-4.pdf

Comments: The CB for EB core information except for macroeconomic forecast and contact information for follow-up by citizens.
Expenditure and revenue totals are on p.3. Revenue details are on p.9-12. Expenditure details are on p13. The main policy initiatives in
the budget is on p2, 15-17, 20-22. The date of publication can be seen at link http://mof.gov.mn/2013/12/2014-
%D1%82%D3%A9%D1%81%D3%A9%D0%B2-comics/."

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

065. How is the Citizens Budget disseminated to the public?

A. A Citizens Budget is disseminated widely through a combination of at least three different appropriate tools and media (such as the
Internet, billboards, radio programs, newspapers, etc.).

B. A Citizens Budget is published by using at least two, but less than three, means of dissemination, but no other dissemination efforts are
undertaken by the executive.

C. A Citizens Budget is disseminated only by using one means of dissemination.

D. A Citizens Budget is not published.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: Introduction to 2014 Enacted Budget (simplified version) (2014 ). (MOF.15 November 2013).
Published on 16 December 2013. Available at http://mof.gov.mn/wp-content/uploads/2013/12/2014-tosov-comics-last-4.pdf

Comments: The CB for EB was published online only. The date of publication can be seen by clicking on this link:
http://mof.gov.mn/2013/12/2014-%D1%82%D3%A9%D1%81%D3%A9%D0%B2-comics/.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

066. Has the executive established mechanisms to identify the


publics requirements for budget information prior to
publishing the Citizens Budget?

A. Yes, the executive has established mechanisms to identify the publics requirements for budget information in the Citizens Budget, and
these mechanisms are accessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the publics requirements for budget information in the Citizens Budget;
while these mechanisms are accessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the publics requirements for budget information in the Citizens Budget, but
these mechanisms are not accessible.

D. No, the executive has not established any mechanisms to identify the publics requirements for budget information in the Citizens
Budget.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Communication with the MOF official.

Comments: No, they do not have such mechanism. I inquired with the MOF and was advised that they did not consult with citizens before
preparing the document. They only organized a press conference to inform the public about the document after its completion.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

067. Are citizens versions of budget documents published


throughout the budget process?

A. A citizens version of budget documents is published for each of the four stages of the budget process (budget formulation, enactment,
execution, and audit).

B. A citizens version of budget documents is published for at least two of the four stages of the budget process.

C. A citizens version of budget documents is published for at least one stage of the budget process.

D. No citizens version of budget documents is published.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33
Sources: Introduction to 2014 Enacted Budget (simplified version) (2014 ). (MOF.15 November 2013).
Published on 16 December 2013. Available at http://mof.gov.mn/wp-content/uploads/2013/12/2014-tosov-comics-last-4.pdf

Comments: The Citizens Budget is published for Enacted Budget only. The date of publication can be seen by clicking on the link:
http://mof.gov.mn/2013/12/2014-%D1%82%D3%A9%D1%81%D3%A9%D0%B2-comics/.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

068. Do the In-Year Reports present actual expenditures by any


of the three expenditure classifications (by administrative,
economic, or functional classification)?

A. Yes, the In-Year Reports present actual expenditures by all three expenditure classifications (by administrative, economic, and
functional classification).

B. Yes, the In-Year Reports present actual expenditures by two of the three expenditure classifications.

C. Yes, the In-Year Reports present actual expenditures by only one of the three expenditure classifications.

D. No, the In-Year Reports do not present actual expenditures by any expenditure classification.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: JANUARY 2014 Budget Execution Report (2014 1 - ). (MOF 8 Feb


2014). Published on 13 Feb 2014. Available at http://mof.gov.mn/2014/02/2014-%d0%be%d0%bd%d1%8b-1-
%d0%b4%d2%af%d0%b3%d1%8d%d1%8d%d1%80-%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ 1) Budget Execution
Report for January 2014 ( 2014 1 Y Y). (MOF, 8 Feb 2014). Published
on 13 Feb 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/02/medee1.pdf 2) Short Introduction to Budget Execution
Report for January 2014 (2014 1 ). (MOF, 8 Feb 2014).
Published on 13 Feb 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/02/Taniltsuulga-2014-1.pdf FEBRUARY 2014 Budget
Execution Report (2014 2 - ). (MOF, 8 March 2014). Published on 11 March
2014. Available at http://mof.gov.mn/2014/03/2014-%d0%be%d0%bd%d1%8b-2-%d0%b4%d1%83%d0%b3%d0%b0%d0%b0%d1%80-
%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%9c%d0%a3-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ 1) Budget Execution
Report for February 2014 ( 2014 2 Y Y). (MOF, 8 March 2014).
Published on 11 March 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/03/medee-2.pdf 2) Short Introduction to Budget
Execution Report for February 2014 (2014 2 ). (MOF, 8
March 2014). Published on 11 March 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/03/Taniltsuulga-2014-2.pdf APRIL
2014 Budget Execution Report (2014 4 - ). (MOF, 8 May 2014). Published on
12 May 2014. Available at http://mof.gov.mn/2014/05/2014-%d0%be%d0%bd%d1%8b-4-
%d0%b4%d2%af%d0%b3%d1%8d%d1%8d%d1%80-%d1%81%d0%b0%d1%80%d1%8b%d0%bd-%d0%bc%d1%83-%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9/ 1) Budget Execution
Report for April 2014 ( 2014 4 Y Y). (MOF, 8 May 2014). Published on
12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf 2) Short Introduction to Budget Execution Report
for April 2014 (2014 4 ). (MOF, 8 May 2014). Published
on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/Taniltsuulga-2014-4.pdf

Comments: The In-Year Reports present actual expenditures by administrative and economic classifications.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

069. Do the In-Year Reports present actual expenditures for


individual programs?

A. Yes, the In-Year Reports present actual expenditures for programs accounting for all expenditures.

B. Yes, the In-Year Reports present actual expenditures for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the In-Year Reports present actual expenditures for programs accounting for less than two-thirds of expenditures.

D. No, the In-Year Reports do not present actual expenditures by program.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Execution Report for April 2014 ( 2014 4 Y Y). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to
Budget Execution Report for April 2014 (2014 4 ). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/Taniltsuulga-2014-4.pdf

Comments: The In-Year Reports do not present actual expenditures by program.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

070. Do the In-Year Reports compare actual year-to-date


expenditures with either the original estimate for that period
(based on the enacted budget) or the same period in the
previous year?

A. Yes, comparisons are made for expenditures presented in the In-Year Reports.

B. No, comparisons are not made for expenditures presented in the In-Year Reports.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Budget Execution Report for April 2014 ( 2014 4 Y Y). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to
Budget Execution Report for April 2014 (2014 4 ). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/Taniltsuulga-2014-4.pdf

Comments: The In-Year Reports present comparisons of actual expenditures to estimates. Refer to page 3 of the Budget Execution Report
for April 2014. Translation of table heading is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

071. Do In-Year Reports present actual revenue by category


(such as tax and non-tax)?

A. Yes, In-Year Reports present actual revenue by category.

B. No, In-Year Reports do not present actual revenue by category.


C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Budget Execution Report for April 2014 ( 2014 4 Y Y). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to
Budget Execution Report for April 2014 (2014 4 ). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/Taniltsuulga-2014-4.pdf

Comments: The In-Year Reports present actual revenue by category. Refer to page 1 of the Budget Execution Report for April 2014,
translation attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

072. Do In-Year Reports present the individual sources of


revenue for actual revenues collected?

A. Yes, In-Year Reports present individual sources of actual revenue accounting for all revenue.

B. Yes, In-Year Reports present individual sources of actual revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, In-Year Reports present individual sources of actual revenue accounting for less than two-thirds of all revenue.

D. No, In-Year Reports do not present individual sources of actual revenue.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Budget Execution Report for April 2014 ( 2014 4 Y Y). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to
Budget Execution Report for April 2014 (2014 4 ). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/Taniltsuulga-2014-4.pdf

Comments: Refer to page 1 of the Budget Execution Report for April 2014. Translation of Table heading is attached.
GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

073. Do the In-Year Reports compare actual year-to-date


revenues with either the original estimate for that period
(based on the enacted budget) or the same period in the
previous year?

A. Yes, comparisons are made for revenues presented in the In-Year Reports.

B. No, comparisons are not made for revenues presented in the In-Year Reports.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Budget Execution Report for April 2014 ( 2014 4 Y Y). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to
Budget Execution Report for April 2014 (2014 4 ). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/Taniltsuulga-2014-4.pdf

Comments: The In-Year Reports present comparison of actual year-to-date revenue with both the original estimate and the same period
in the previous year. Refer to page 1 of the Budget Execution Report for April 2014. Translation of table heading is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

074. Do In-Year Reports present three estimates related to actual


government borrowing and debt: the amount of net new
borrowing; the total debt outstanding; and interest payments?
A. Yes, all three estimates related to government borrowing and debt are presented.

B. Yes, two of the three estimates related to government borrowing and debt are presented.

C. Yes, one of the three estimates related to government borrowing and debt are presented.

D. No, none of the three estimates related to government borrowing and debt are not presented.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Budget Execution Report for April 2014 ( 2014 4 Y Y). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to
Budget Execution Report for April 2014 (2014 4 ). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/Taniltsuulga-2014-4.pdf

Comments: Refer to page 3 of the Budget Execution Report for April 2014. The amount of interest payments is under Item A.3. The
amount of net new borrowing is under Item B. Estimates related to the central governments total debt burden at that point of the year are
not presented.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

075. Do In-Year Reports present information related to the


composition of the total actual debt outstanding? (The core
information must include interest rates on the debt
instruments; maturity profile of the debt; and whether it is
domestic or external debt.)

A. Yes, information beyond the core elements is presented for the composition of the total actual debt outstanding.

B. Yes, the core information is presented for the composition of the total actual debt outstanding.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to composition of total actual debt outstanding is not presented.

E. Not applicable/other (please comment).


Mongolia

D.

Score: 0

Sources: Budget Execution Report for April 2014 ( 2014 4 Y Y). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/medee-4.pdf Short Introduction to
Budget Execution Report for April 2014 (2014 4 ). (MOF,
8 May 2014). Published on 12 May 2014. Available at http://mof.gov.mn/wp-content/uploads/2014/05/Taniltsuulga-2014-4.pdf

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

076. Does the Mid-Year Review of the budget include an updated


macroeconomic forecast for the budget year underway?

A. Yes, the estimates for the macroeconomic forecast have been updated, and an explanation of all of the differences between the original
and updated forecasts is presented.

B. Yes, the estimates for macroeconomic forecast have been updated, and an explanation of some of the differences between the original
and updated forecasts is presented.

C. Yes, the estimates for macroeconomic forecast have been updated, but an explanation of the differences between the original and
updated forecast is not presented.

D. No, the estimates for macroeconomic forecast have not been updated.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: A Mid-Year Review is not produced. 2014 Draft State Monetary Policy Direction ( 2014
) provides some information on the macroeconomic forecast for the remaining six months of 2013.
The Ministry of Economic Development produced Principle Direction for Developing Mongolian Economy in 2014 (
, 2014 ) in May 2013. However, the document does not contain information on the
macroeconomic forecast for the remaining six months of the year. 2014 Draft Budget Document of Mongolia (Full version) (
2014 ) was found at the Parliament website in October 2013 and we downloaded it
and posted at the website of Open Society Forum (http://forum.mn/forum_topics/budget/142013-10-01-final.pdf).

Comments: A Mid-Year Review is not produced. In Mongolia there is no single document produced by a single agency, that includes the
three pieces of information that must be included in a Mid-Year Review. Those pieces of information are produced, but they are produced
by different agencies/departments, they are included in different documents (so not in one consolidated one), and they are published at
different points in time. The Mid-Year Review must a be document that includes the three elements in one place (1. Six months of actual
fiscal data; 2. Updated macroeconomic estimates for the remainder of the year, and 3. Updated fiscal estimates for the remainders of the
year). I inquired the Ministry of Finance and have been informed that they no longer produce information on the macroeconomic forecast
for the remaining six months of the year and asked to check with the Ministry of Economic Development. The Ministry of Economic
Development produced Principle Direction for Developing Mongolian Economy in 2014 ( , 2014
) in May 2013. However, the document does not contain information on the macroeconomic forecast for the
remaining six months of the year. 2014 Draft State Monetary Policy Direction ( 2014
) provides some information on the macroeconomic forecast for the remaining six months of 2013. 2014 Draft
Budget Document of Mongolia (Full version) ( 2014 ) was found at the
Parliament website in October 2013 and we downloaded it and posted at the website of Open Society Forum
(http://forum.mn/forum_topics/budget/142013-10-01-final.pdf). However, after several days, the information was not found at the
Parliament website. This document also includes information on the macroeconomic forecast for the remaining months of 2013.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

077. Does the Mid-Year Review of the budget include updated


expenditure estimates for the budget year underway?

A. Yes, expenditure estimates have been updated, and an explanation of all of the differences between the original and updated
expenditure estimates is presented.

B. Yes, expenditure estimates have been updated, and an explanation of some of the differences between the original and updated
expenditure estimates is presented.

C. Yes, expenditure estimates have been updated, but an explanation of the differences between the original and updated expenditure
estimates is not presented.

D. No, expenditure estimates have not been updated.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: A Mid-Year Review is not produced.

Comments: A Mid-Year Review is not produced. In Mongolia there is no single document produced by a single agency, that includes the
three pieces of information that must be included in a Mid-Year Review. Those pieces of information are produced, but they are produced
by different agencies/departments, they are included in different documents (so not in one consolidated one), and they are published at
different points in time. The Mid-Year Review must a be document that includes the three elements in one place (1. Six months of actual
fiscal data; 2. Updated macroeconomic estimates for the remainder of the year, and 3. Updated fiscal estimates for the remainders of the
year). I inquired the Ministry of Finance and have been informed that they no longer produce information on the macroeconomic forecast
for the remaining six months of the year and asked to check with the Ministry of Economic Development (MoED). Subsequently, I checked
with the MoED and was informed that they do not produce it.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

078. Does the Mid-Year Review of the budget present


expenditure estimates by any of the three expenditure
classifications (by administrative, economic, or functional
classification)?

A. Yes, the Mid-Year Review presents expenditure estimates by all three expenditure classifications (by administrative, economic, and
functional classification).

B. Yes, the Mid-Year Review presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Mid-Year Review presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Mid-Year Review does not present expenditure estimates by any expenditure classification.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: A Mid-Year Review is not produced.

Comments: A Mid-Year Review is not produced. In Mongolia there is no single document produced by a single agency, that includes the
three pieces of information that must be included in a Mid-Year Review. Those pieces of information are produced, but they are produced
by different agencies/departments, they are included in different documents (so not in one consolidated one), and they are published at
different points in time. The Mid-Year Review must a be document that includes the three elements in one place (1. Six months of actual
fiscal data; 2. Updated macroeconomic estimates for the remainder of the year, and 3. Updated fiscal estimates for the remainders of the
year). I inquired the Ministry of Finance and have been informed that they no longer produce information on the macroeconomic forecast
for the remaining six months of the year and asked to check with the Ministry of Economic Development.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

079. Does the Mid-Year Review of the budget present


expenditure estimates for individual programs?

A. Yes, the Mid-Year Review presents estimates for programs accounting for all expenditures.

B. Yes, the Mid-Year Review presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Mid-Year Review presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Mid-Year Review does not present expenditure estimates by program.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: A Mid-Year Review is not produced.

Comments: A Mid-Year Review is not produced. In Mongolia there is no single document produced by a single agency, that includes the
three pieces of information that must be included in a Mid-Year Review. Those pieces of information are produced, but they are produced
by different agencies/departments, they are included in different documents (so not in one consolidated one), and they are published at
different points in time. The Mid-Year Review must a be document that includes the three elements in one place (1. Six months of actual
fiscal data; 2. Updated macroeconomic estimates for the remainder of the year, and 3. Updated fiscal estimates for the remainders of the
year). I inquired the Ministry of Finance and have been informed that they no longer produce information on the macroeconomic forecast
for the remaining six months of the year and asked to check with the Ministry of Economic Development (MoED). Subsequently, I checked
with the MoED and was informed that they do not produce it.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

080. Does the Mid-Year Review of the budget include updated


revenue estimates for the budget year underway?
A. Yes, revenue estimates have been updated, and an explanation of all of the differences between the original and updated revenue
estimates is presented.

B. Yes, revenue estimates have been updated, and an explanation of some of the differences between the original and updated revenue
estimates is presented.

C. Yes, revenue estimates have been updated, but an explanation of the differences between the original and updated revenue estimates
is not presented.

D. No, revenue estimates have not been updated.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: A Mid-Year Review is not produced.

Comments: A Mid-Year Review is not produced. In Mongolia there is no single document produced by a single agency, that includes the
three pieces of information that must be included in a Mid-Year Review. Those pieces of information are produced, but they are produced
by different agencies/departments, they are included in different documents (so not in one consolidated one), and they are published at
different points in time. The Mid-Year Review must a be document that includes the three elements in one place (1. Six months of actual
fiscal data; 2. Updated macroeconomic estimates for the remainder of the year, and 3. Updated fiscal estimates for the remainders of the
year). I have inquired the Ministry of Finance and have been informed that they no longer produce information on the macroeconomic
forecast for the remaining six months of the year and asked to check with the Ministry of Economic Development (MoED). Subsequently, I
checked with the MoED and was informed that they do not produce it.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

081. Does the Mid-Year Review of the budget present revenue


estimates by category (such as tax and non-tax)?

A. Yes, the Mid-Year Review presents revenue estimates by category.

B. No, the Mid-Year Review does not present revenue estimates by category.

C. Not applicable/other (please comment).

Mongolia
B.

Score: 0

Sources: A Mid-Year Review is not produced.

Comments: A Mid-Year Review is not produced. In Mongolia there is no single document produced by a single agency, that includes the
three pieces of information that must be included in a Mid-Year Review. Those pieces of information are produced, but they are produced
by different agencies/departments, they are included in different documents (so not in one consolidated one), and they are published at
different points in time. The Mid-Year Review must a be document that includes the three elements in one place (1. Six months of actual
fiscal data; 2. Updated macroeconomic estimates for the remainder of the year, and 3. Updated fiscal estimates for the remainders of the
year). I have inquired the Ministry of Finance and have been informed that they no longer produce information on the macroeconomic
forecast for the remaining six months of the year and asked to check with the Ministry of Economic Development (MoED). Subsequently, I
checked with the MoED and was informed that they do not produce it.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

082. Does the Mid-Year Review of the budget present individual


sources of revenue?

A. Yes, the Mid-Year Review presents individual sources of revenue accounting for all revenue.

B. Yes, the Mid-Year Review presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Mid-Year Review presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Mid-Year Review does not present individual sources of revenue.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: A Mid-Year Review is not produced.

Comments: A Mid-Year Review is not produced. In Mongolia there is no single document produced by a single agency, that includes the
three pieces of information that must be included in a Mid-Year Review. Those pieces of information are produced, but they are produced
by different agencies/departments, they are included in different documents (so not in one consolidated one), and they are published at
different points in time. The Mid-Year Review must a be document that includes the three elements in one place (1. Six months of actual
fiscal data; 2. Updated macroeconomic estimates for the remainder of the year, and 3. Updated fiscal estimates for the remainders of the
year). I inquired the Ministry of Finance and have been informed that they no longer produce information on the macroeconomic forecast
for the remaining six months of the year and asked to check with the Ministry of Economic Development (MoED). Subsequently, I checked
with the MoED and was informed that they do not produce it.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

083. Does the Mid-Year Review of the budget include updated


estimates of government borrowing and debt, including its
composition, for the budget year underway?

A. Yes, estimates of government borrowing and debt have been updated, and information on all of the differences between the original
and updated estimates is presented.

B. Yes, estimates of government borrowing and debt have been updated, and information on some of the differences between the original
and updated estimates is presented.

C. Yes, estimates of government borrowing and debt have been updated, but information on the differences between the original and
updated estimates is not presented.

D. No, estimates of government borrowing and debt have not been updated.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: A Mid-Year Review is not produced.

Comments: A Mid-Year Review is not produced. In Mongolia there is no single document produced by a single agency, that includes the
three pieces of information that must be included in a Mid-Year Review. Those pieces of information are produced, but they are produced
by different agencies/departments, they are included in different documents (so not in one consolidated one), and they are published at
different points in time. The Mid-Year Review must a be document that includes the three elements in one place (1. Six months of actual
fiscal data; 2. Updated macroeconomic estimates for the remainder of the year, and 3. Updated fiscal estimates for the remainders of the
year). I inquired the Ministry of Finance and have been informed that they no longer produce information on the macroeconomic forecast
for the remaining six months of the year and asked to check with the Ministry of Economic Development (MoED). Subsequently, I checked
with the MoED and was informed that they do not produce it.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

084. Does the Year-End Report present the differences between


the enacted levels (including in-year changes approved by the
legislature) and the actual outcome for expenditures?

A. Yes, estimates of the differences between the enacted levels and the actual outcome for all expenditures are presented, along with a
narrative discussion.

B. Yes, estimates of the differences between the enacted levels and the actual outcome for all expenditures are presented, but a narrative
discussion is not included.

C. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all expenditures are presented.

D. No, estimates of the differences between the enacted levels and the actual outcome for expenditures are not presented.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 7. YER Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF), (pp. 14-15, 66-66, 71-117). Published on 20 April 2013. Available
at http://mof.gov.mn/wp-content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: Pages 14-15 refer to the narrative. Annex 5 on pages 62-66 shows the quantitative estimates by economic and program
classification. Annex 8 on pages 71-117 shows the quantitative estimates by administrative classification. Translation of the headings is
attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
085. Does the Year-End Report present expenditure estimates by
any of the three expenditure classifications (by administrative,
economic, or functional classification)?

A. Yes, the Year-End Report presents expenditure estimates by all three expenditure classifications (by administrative, economic, and
functional classification).

B. Yes, the Year-End Report presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Year-End Report presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Year-End Report does not present expenditure estimates by any expenditure classification.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF), (pp. 14-15, 66-66, 71-117). Published on 20 April 2013. Available at
http://mof.gov.mn/wp-content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: The YER presents expenditure estimates by two classifications. Annex 5 on pp62-66 refers to the quantitative estimates by
economic classification. Annex 8 on pp71-117 refers to the quantitative estimates by administrative classification. Translation of the
headings is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: a.
Comments: http://www.iltod.gov.mn/wp-content/uploads/2013/04/Medee-12-.pdf contains a table with all the general government
budget expenditures shown by functional classification. Unless this document does not constitute a part of the year end report, the score
should be a and not b.

RESEARCHER'S RESPONSE
The web link http://www.iltod.gov.mn/wp-content/uploads/2013/04/Medee-12-.pdf contains a preliminary execution of 2013 Budget,
including a table with functional classification (page 6 of the document). It is however not a final report. I also checked the Mongolias
Consolidated Budget Execution Report fo 2013 (2013 - ) at http://mof.gov.mn/wp-
content/uploads/2014/06/taniltsuulga-2013-on.pdf, published on 25 June 2014 and it does not contain a table with all the general
government budget expenditures shown by functional classification either.
IBP COMMENT
In light of the discussion, and of the evidence presented, IBP confirms answer "b." Two things to take into account: 1) The 2013
Consolidated Execution Report has not been used to answer the Year-End Report questions, because it was released very close to the
Survey cutoff date (June 30, 2014). When it was checked, however, the researcher noted that the content of 2013 Report has not
dramatically changed compared to 2012 Report. The only (small) difference is that 2012 Report contains more information on the
macroeconomic situation. None of the answers are affected. 2) The date of publication of the 2013 preliminary report is unknown, and the
report was produced at the beginning of January 2014, too early to be presented at around the same time as the Consolidated Report. It
was decided not to take the preliminary report into account, notwithstanding the peer reviewer's suggestion.

086. Does the Year-End Report present expenditure estimates


for individual programs?

A. Yes, the Year-End Report presents estimates for programs accounting for all expenditures.

B. Yes, the Year-End Report presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Year-End Report presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Year-End Report does not present expenditure estimates by program.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: Annex 5 on pages 62-66 refers to the quantitative estimates by economic and program classification. Translation of the
headings is attached. Annex 9 shows programs, divided by ministry.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

087. Does the Year-End Report present the differences between


the enacted levels (including in-year changes approved by the
legislature) and the actual outcome for revenues?
A. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, along with a
narrative discussion.

B. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, but a narrative
discussion is not included.

C. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all revenues are presented.

D. No, estimates of the differences between the enacted levels and the actual outcome for revenues are not presented.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: The YER presents estimates of the differences between the enacted levels and the actual outcome for all revenues, along with
a narrative discussion in p 4-13 and Annex 6 on p 67. Translation of the headings is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

088. Does the Year-End Report present revenue estimates by


category (such as tax and non-tax)?

A. Yes, the Year-End Report presents revenue estimates by category.

B. No, the Year-End Report does not present revenue estimates by category.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: The YER presents revenue estimates by tax and non-tax category in p 4-13 and Annex 4.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

089. Does the Year-End Report present individual sources of


revenue?

A. Yes, the Year-End Report presents individual sources of revenue accounting for all revenue.

B. Yes, the Year-End Report presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Year-End Report presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Year-End Report does not present individual sources of revenue.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: The Year-End Report presents individual sources of revenue accounting for all revenues, in Annex 6 on page 67. Translation of
the headings is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

090. Does the Year-End Report present the differences between


the original estimates of government borrowing and debt,
including its composition, for the fiscal year and the actual
outcome for that year?

A. Yes, estimates of the differences between all of the original estimates of government borrowing and debt for the fiscal year and the
actual outcome for that year are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all the original estimates of government borrowing and debt for the fiscal year and the actual
outcome for that year are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original estimates of government borrowing and debt for the fiscal
year and the actual outcome for that year are presented.

D. No, estimates of the differences between the original estimates of government borrowing and debt for the fiscal year and the actual
outcome for that year is not presented.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: The planned and actual amount of net new borrowing required during the budget year is shown in Item B in Annex 3 on page
59, and is classified by foreign and domestic sources. The narratives of the net new borrowing required during the budget year is found as
below. - government borrowing from foreign sources is presented on page 31 (Sub-section on the left of the Graph) and - government
borrowing from domestic sources is presented in row 9 on page 33. The actual amount of central governments total debt burden at the
end of the budget year: - governments foreign debt is presented in row 4 on p31 and - governments domestic debt is presented in row 9
on p33. - governments short-term debt is presented on p177. - governments long-term debt is presented on p171. The planned and
actual amount of interest payments on the outstanding debt for the budget year is in Annex 8 on p72, the narratives of interest payments
on the outstanding debt for the budget year is presented as follows: - interest payments on the outstanding debt to foreign sources is
presented in row 8-9 on p32 and - interest payments on the outstanding debt to domestic sources is presented on pp33-35. Translation of
the table headings is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

091. Does the Year-End Report present the differences between


the original macroeconomic forecast for the fiscal year and the
actual outcome for that year?

A. Yes, estimates of the differences between all of the original macroeconomic assumptions for the fiscal year and the actual outcome for
that year are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all the original macroeconomic assumptions for the fiscal year and the actual outcome for
that year are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original macroeconomic assumptions for the fiscal year and the actual
outcome for that year are presented.

D. No, estimates of the differences between the original macroeconomic forecast for the fiscal year and the actual outcome for that year is
not presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: Estimates of the differences between the original macroeconomic forecast for the fiscal year and the actual outcome for that
year is not presented. However, the YER presents information on the actual outcomes of the following macroeconomic indicators and
narrative discussion on them: - estimates of the nominal GDP level is in row 1-2 on page 1; - inflation rate is in the 2nd para on page 1; -
real GDP growth is in row 3 on page 1; - central bank policy rate is in third para on page 1; - money supply is in third para on page 1.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
092. Does the Year-End Report present the differences between
the original estimates of nonfinancial data on inputs and the
actual outcome?

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actual outcome are
presented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actual outcome are
presented, but a narrative discussion is not included.

C. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on inputs and the actual
outcome are presented.

D. No, estimates of the differences between the original estimates of nonfinancial data on inputs and the actual outcome are not
presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

093. Does the Year-End Report present the differences between


the original estimates of nonfinancial data on results and the
actual outcome?

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome are
presented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome are
presented, but a narrative discussion is not included.

C. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on results and the actual
outcome are presented.

D. No, estimates of the differences between the original estimates of nonfinancial data on results and the actual outcome are not
presented.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

094. Does the Year-End Report present the differences between


the enacted level of funds for policies (both new proposals and
existing policies) that are intended to benefit directly the
countrys most impoverished populations and the actual
outcome?

A. Yes, estimates of the differences between the enacted level for all policies that are intended to benefit directly the countrys most
impoverished populations and the actual outcome are presented, along with a narrative discussion.

B. Yes, estimates of the differences between the enacted level for all policies that are intended to benefit directly the countrys most
impoverished populations and the actual outcome are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between the enacted level for some but not all of the policies that are intended to benefit directly the
countrys most impoverished populations and the actual outcome are presented.

D. No, estimates of the differences between the enacted level for policies that are intended to benefit directly the countrys most
impoverished populations and the actual outcome are not presented.

E. Not applicable/other (please comment).

Mongolia

C.
Score: 33

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: The YER (Annex 5) presents some estimates of the differences between the enacted level for expenditures on social welfare
and the actual outcome.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

095. Does the Year-End Report present the differences between


the original estimates of extra-budgetary funds and the actual
outcome?

A. Yes, estimates of the differences between all of the original estimates of extra-budgetary funds and the actual outcome are presented,
along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of extra-budgetary funds and the actual outcome are presented,
but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original estimates of extra-budgetary funds and the actual outcome
are presented.

D. No, estimates of the differences between the original estimates of extra-budgetary funds and the actual outcome is not presented.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: Mongolia has set up 30 extra-budgetary funds. However, the YER (Annexes 5 and 8) presents estimates of the differences
between some but not of all the extra-budgetary funds the original estimates and the actual outcome. For example, Human Development
Fund (p.38), Social Insurance fund (p.48), Risk Fund (p. 56, 63).

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

096. Is a financial statement included as part of the Year-End


Report or released as a separate report?

A. Yes, a financial statement is part of the Year-End Report or is released as a separate report.

B. No, a financial statement is neither part of the Year-End Report nor released as a separate report.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Consolidated Report for Mongolias 2012 Budget Execution and Government Finance ( 2012
, ) (MOF). Published on 20 April 2013. Available at http://mof.gov.mn/wp-
content/uploads/2013/04/2012-%D0%BE%D0%BD%D1%8B-%D0%9C%D0%A3-%D1%8B%D0%BD-
%D0%BD%D1%8D%D0%B3%D0%B4%D1%81%D1%8D%D0%BD-%D1%82%D3%A9%D1%81%D0%B2%D0%B8%D0%B9%D0%BD-
%D0%B3%D2%AF%D0%B9%D1%86%D1%8D%D1%82%D0%B3%D1%8D%D0%BB.pdf

Comments: A financial statement is part of the Year-End Report and is on pages 157-182. The actual amount of revenue, expenditure and
assets of funds and projects are presented in a Table on pages 164-165. It is a lump sum of actual of all funds and it does not present
actual figures by individual funds. In the Clarification to the Financial Statement, on page 166, it states that the statement covers 93
projects and funds (row 2 of the second para). However, it does not provide exact number of funds included. Form Table 8.3 which
provides the List of projects and funds included in the statement, we can find names of 18 funds out of a total of 33 special funds. The
MOF official advises that the financial statement includes all the funds and if names of some funds are not mentioned, it means that the
financial information of these funds are covered under programs by ministries or agencies.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
097. What type of audits (compliance, financial, or performance)
has the Supreme Audit Institution (SAI) conducted and made
available to the public?

A. The SAI has conducted all three types of audits (compliance, financial, or performance) and made them available to the public.

B. The SAI has conducted two of the three types of audits, and made them available to the public.

C. The SAI has conducted one of the three types of audits, and made them available to the public.

D. The SAI has not conducted any of the three types of audits, or has not made them available to the public.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Audit Report on General Budget Execution Report for 2012 (- 2012
). (June 2013). Published on 25 September at http://www.audit.mn/mn/images/files/audit-report/Performance/2012/2012-PA-
StateBudget.pdf Audit Report for 2012 Consolidated Financial Report of the Government of Mongolia ( 2012
) (June 2013). Published on 13 June 2013 at http://www.audit.mn/mn/images/files/audit-
report/Finance/2012/2012-FA-GovernFinanceTotal.pdf Audit Report for Mongolias 2013 Consolidated Budget Performance (
2013 ). (Mongolian National Audit Office, 9 June, 2014).
Published in June 2014. Available at http://www.audit.mn/mn/images/files/audit-report/Performance/2014/NTG-last.pdf Interview with
officials from the National Audit Office. Audit Report for 2013 Consolidated Financial Report of the Government of Mongolia (
2013 ) (June 2014). Published on 13
June 2014 at http://www.audit.mn/mn/images/files/audit-report/Finance/2014/ZGSNT-last.pdf

Comments: The SAI has conducted two of the three types of audits (performance and financial), and made them available to the public
through their website. The Auditor General also presented the reports at the Parliament Session, which was broadcasted live to public. The
Deputy Auditor had a TV interview (with Mongolian National Broadcasting, Khurd Agency) on 2013 Budget Execution on 24 June 2014 and
gave detailed information on the execution. The officials confirm they do not conduct compliance audit. Audit Report on General Budget
Execution Report for 2012 (- 2012 ) was produced in June 2013 and was
published on 25 September 2013. The date of publication of the report can be proven at at http://www.audit.mn/mn/index.php/report-
menu/menu-report-pa. Audit Report for 2012 Consolidated Financial Report of the Government of Mongolia ( 2012
) was produced in June 2013 and was published on 13 June 2013. The date of publication can
be proven at http://www.audit.mn/mn/index.php/report-menu/menu-report-fa/41-%D2%AF%D0%B0%D0%B3-%D1%81%D0%B0%D0%B3-
2013-%D1%81%D1%82%D0%B0-%D0%B7%D0%B3%D1%81%D0%BD%D1%82 Audit Report for Mongolias 2013 Consolidated Budget
Performance ( 2013 ) was produced in June 2014
as can be seen on its cover and was published online on 9 June, 2014. The date of publication can be proven at
http://www.audit.mn/mn/index.php/report-menu/menu-report-pa. Audit Report for 2013 Consolidated Financial Report of the
Government of Mongolia ( 2013
) was produced in June 2014 as seen on its cover and was published online on 13 June 2014. The date of publication of the report
can be proven at http://www.audit.mn/mn/index.php/news-menu/273-report-snt-fin.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

098. What percentage of expenditures within the mandate of the


Supreme Audit Institution (SAI) has been audited?

A. All expenditures within the SAIs mandate have been audited.

B. Expenditures representing at least two-thirds of, but not all, expenditures within the SAIs mandate have been audited.

C. Expenditures representing less than two-thirds of expenditures within the SAIs mandate have been audited.

D. No expenditures have been audited.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Audit Report for Mongolias 2013 Consolidated Budget Performance ( 2013
). (Mongolian National Audit Office, 9 June, 2014). Published in June 2014. Available at
http://www.audit.mn/mn/images/files/audit-report/Performance/2014/NTG-last.pdf Link to Audit Report for Mongolias 2013 Consolidated
Budget Performance ( 2013 - ).
(Mongolian National Audit Office, 9 June, 2014). Published in June 2014. Available at http://www.audit.mn/mn/index.php/report-
menu/menu-report-pa

Comments: All expenditures within the mandate of the SAI have been audited. Clause 15 of State Audit Law defines the mandate of the
SAI. Sub Clauses 15.1.4, 15.1.5, 15.1.7 and 15.1.9 define its mandate with regard to government finance and special funds. Special funds
are included in the mandate as defined in Sub Clause 15.1.4. The articles are provided below. Law of Mongolia on State Audit (2003)
Chapter Four. Audit and reporting Article 15. Audit Jurisdiction 15.1. The audit jurisdiction of the National Audit Office shall include:
15.1.4 Performing audits of utilization, disbursement and outcome of special purpose funds of the Government, financial support from
budget, budget funds used on repayment term, loans, aid and donations from international organizations, Governments and people of
foreign countries to the Government of Mongolia and budget organizations; 15.1.5 Performing audits of state budget investment and its
outcome; 15.1.7 Performing audits of consolidated year-end financial statements of the Government; Article18. Financial Statement
Audits and Reports 18.1 The Government and other organizations shall prepare and submit end of year financial statements to the state
audit organization in accordance with international accounting standards within the time established by the Public Sector Management
and Financing Law. 18.2 The state audit organization shall conduct a financial statement audit and express opinion within the time
established by the Public Sector Management and Financing Law and shall send a report to the Portfolio Minister and, if deemed
necessary, a copy of the report to the central or local government administrative organization in charge of finance and budget
respectively. English version of the law is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.
Suggested Answer: a.
Comments: Not all expenditures were audited. this includes some extra-budgetary items.The major extra-budgetary fund is the
development bank. Its expenses are not included in the government budget, so it is not audited as a part of the budget audit.

099. What percentage of extra-budgetary funds within the


mandate of the Supreme Audit Institution (SAI) has been
audited?

A. All extra-budgetary funds within the SAIs mandate have been audited.

B. Extra-budgetary funds accounting for at least two-thirds of, but not all, expenditures associated with extra-budgetary funds within the
SAIs mandate have been audited.

C. Extra-budgetary funds accounting for less than two-thirds of expenditures associated with extra-budgetary funds within the SAIs
mandate have been audited.

D. No extra-budgetary funds have been audited.

E. Not applicable/other (please comment).

Mongolia

C.

Score: 33

Sources: Audit Report for Mongolias 2013 Consolidated Budget Performance ( 2013
). (Mongolian National Audit Office, 9 June, 2014). Published in June 2014. Available at
http://www.audit.mn/mn/images/files/audit-report/Performance/2014/NTG-last.pdf Link to Audit Report for Mongolias 2013 Consolidated
Budget Performance ( 2013 - ).
(Mongolian National Audit Office, 9 June, 2014). Published in June 2014. Available at http://www.audit.mn/mn/index.php/report-
menu/menu-report-pa (Law on State Audit) (2003) at http://www.legalinfo.mn/law/details/491?
lawid=491 Law on Governments Special Funds ( ) (2006) at
http://www.legalinfo.mn/law/details/278 Interviews with officials from the National Audit Office and the Ministry of Finance.

Comments: Officials from the National Audit Office informed me that seven of 33 special funds has been audited. The funds to be audited
were approved by the Budgetary Committee of the Parliament. The SAI conducts audits for items which are approved by the Committees
of the Parliament. The SAI conducted performance audit for all the extra-budgetary funds including Human Development Fund and Social
Insurance Fund. The MOF official advises that the YER covers all finances of the government including all the funds. If names of some
funds are mentioned, it means that the financial information of these funds is covered under programs by ministries or agencies. Sub
Clause 5.2 of Law on Governments Special Funds ( ) (2006) state that the
report on revenues and expenditures by special funds is an integral part of Mongolias Consolidated Budget Execution Report. Sub clause
30.4 states that Execution Report of special funds should be audited in accordance with Law on State Audit.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

100. Does the annual Audit Report(s) prepared by the Supreme


Audit Institution (SAI) include an executive summary?

A. Yes, the annual Audit Report(s) includes one or more executive summaries summarizing the reports content.

B. No, the annual Audit Report(s) does not include an executive summary.

C. Not applicable/other (please comment).

Mongolia

B.

Score: 0

Sources: Audit Report for Mongolias 2013 Consolidated Budget Performance ( 2013
). (Mongolian National Audit Office, 9 June, 2014). Published in June 2014. Available at
http://www.audit.mn/mn/images/files/audit-report/Performance/2014/NTG-last.pdf Link to Audit Report for Mongolias 2013 Consolidated
Budget Performance ( 2013 - ).
(Mongolian National Audit Office, 9 June, 2014). Published in June 2014. Available at http://www.audit.mn/mn/index.php/report-
menu/menu-report-pa

Comments: Pages 3-4 show the audit's objectives, scope and methodology. Chapter 5 on page 27 provides a summary of results.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

IBP COMMENT
To maintain consistency of answers across countries, the answer has been changed from "a" to "b," in light of the fact that an executive
summary (as defined by a summary of the entire report at the very beginning of the document) is not included.

101. Does the executive make available to the public a report on


what steps it has taken to address audit recommendations or
findings that indicate a need for remedial action?
A. Yes, the executive reports publicly on what steps it has taken to address audit findings.

B. Yes, the executive reports publicly on most audit findings.

C. Yes, the executive reports publicly on some audit findings.

D. No, the executive does not report on steps it has taken to address audit findings.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Individual recommendations and their implementation are published at


http://www.audit.mn/mn/index.php/component/content/article?id=72#--. Interviews with officials from the
National Audit Office

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

102. Does either the Supreme Audit Institution (SAI) or legislature


release to the public a report that tracks actions taken by the
executive to address audit recommendations?

A. Yes, the SAI or legislature reports publicly on what steps the executive has taken to address all audit recommendations.

B. Yes, the SAI or legislature reports publicly on most audit recommendations.

C. Yes, the SAI or legislature reports publicly on some audit recommendations.

D. No, neither the SAI nor legislature reports on steps the executive has taken to address audit recommendations.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Individual recommendations and their implementation are published at


http://www.audit.mn/mn/index.php/component/content/article?id=72#--. Interviews with officials from the
National Audit Office. See also the Audit Report for Mongolias 2013 Consolidated Budget Performance ( 2013
). (Mongolian National Audit Office, 9 June, 2014). Published in June 2014.
Available at http://www.audit.mn/mn/images/files/audit-report/Performance/2014/NTG-last.pdf Link to Audit Report for Mongolias 2013
Consolidated Budget Performance ( 2013 -
). (Mongolian National Audit Office, 9 June, 2014). Published in June 2014. Available at http://www.audit.mn/mn/index.php/report-
menu/menu-report-pa

Comments: Officials from the National Audit Office inform that Audit reports include information on the implementation of their previous
recommendation provided to the Government. The report is made available to the public through their website.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.
Comments: The implementation of specific recommendations is described on the audit reports for individual entities rather than on the
audit report for the general government See: http://www.audit.mn/mn/index.php/component/content/article/78-
%D1%88%D0%B8%D0%B9%D0%B4%D0%B2%D1%8D%D1%80%D0%B8%D0%B9%D0%BD-
%D0%B1%D0%B8%D0%B5%D0%BB%D1%8D%D0%BB%D1%82/318-shiidveriin-biylelt. It is a dedicated section of the website specifically
tracking the follow up on the audit acts.

Section 4. Strength of Oversight Institutions

103. Does the legislature have internal capacity to conduct


budget analyses or use independent research capacity for such
analyses?

A. Yes, there is a specialized budget research office/unit attached to the legislature, and it has sufficient staffing, resources, and analytical
capacity to carry out its tasks.

B. Yes, there is a specialized budget research office, but its staffing and other resources, including adequate funding, are insufficient to
carry out its tasks.

C. Yes, there are independent researchers outside the legislature that can perform budget analyses and the legislature takes advantage of
this capacity, but there is no specialized office attached to the legislature.

D. No, the legislature has neither internal capacity nor access to independent research capacity for budget analyses.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Information on duties and responsibilities of the Budget Analysis Unit is found at
http://www.parliament.mn/secretariat/department/categories/2720/pages/6205 Interview with an official from the Budget Analysis Unit
Comments: There is a Permanent Committee on Budget in the Parliament of Mongolia. The aim of the Committee is to oversee the
budget. The Committee puts forward acts as requirements to the government for the budget process. Also, the Parliamentary Research
Center established a Budget Analysis Unit a few years ago. The Unit works within the Monitoring and Evaluation Division of the Parliament
Secretariat and consists of 7 staff. An official from the Budget Analysis Unit says that The unit has sufficient staffing. But, they do not have
their own budget analysis software. They use software of the Ministry of Finance. The Unit also does not have authority to independently
communicate with other organizations as the Unit works within the Monitoring and Evaluation Division of the Parliament Secretariat.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

104. Does the legislature debate budget policy prior to the


tabling of the Executives Budget Proposal?

A. Yes, the legislature both debates budget policy prior to the tabling of the Executives Budget Proposal and approves recommendations
for the budget, and the executive is obliged to reflect the legislatures recommendations in the budget.

B. Yes, the legislature both debates budget policy prior to the tabling of the Executives Budget Proposal and approves recommendations
for the budget, but the executive is not obliged to reflect the legislatures recommendations in the budget.

C. Yes, the legislature debates budget policy prior to the tabling of the Executives Budget Proposal, but the legislature does not approve
recommendations for the budget.

D. No, neither the full legislature nor any legislative committee debate budget policy prior to the tabling of the Executives Budget
Proposal.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: 1. PBS Information on PBS 2014 was published on 9 June 2013 by the Ministry of Finance (at
http://mof.gov.mn/2013/06/%d0%bc%d0%be%d0%bd%d0%b3%d0%be%d0%bb-%d1%83%d0%bb%d1%81%d1%8b%d0%bd-
%d0%bd%d1%8d%d0%b3%d0%b4%d1%81%d1%8d%d0%bd-%d1%82%d3%a9%d1%81%d0%b2%d0%b8%d0%b9%d0%bd-2014-
%d0%be%d0%bd%d1%8b-%d1%82%d3%a9%d1%81/) Parliament of Mongolia (2013). Law of Mongolia on 2014 Budget Framework
Statement and Budget Projections for 2015-2016. Available at http://www.legalinfo.mn/law/details/9234?lawid=9234.

Comments: The Pre-Budget Statement (or Medium Term Fiscal Framework) is approved by the parliamentary resolution which is the
result of formal discussions at the parliament. The Law of Mongolia on 2014 Budget Framework Statement and Budget Projections for
2015-2016 was approved by the Parliament on 24 May 2013 and include estimates of the following indicators: -Real GDP growth rate -
Average Consumer price index -Revenue -Expenditure -Growth rate of expenditure -Balance -Expenditure on investment -Gross national
debt
GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

105. Does the executive hold consultations with members of the


legislature as part of its process of determining budget
priorities?

A. Yes, the executive holds consultations with a wide range of legislators.

B. Yes, the executive holds consultations with a range of legislators, but some key members are excluded.

C. Yes, the executive holds consultations with only a limited number of legislators.

D. No, the executive does not consult with members of the legislature as part of the budget preparation process.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: PBS

Comments: The budget priorities are approved by the parliament in pre-budget statement (which is drafted by the Executive and
submitted to Parliament). According to new Budget Law adopted in 2011, the State General Guidelines for Socio Economic Development is
prepared by the Ministry of Economic Development and submitted for Government review. And the Government submits it to the State
Great Khural by their approval. As the PBS and the State General Guidelines for Socio Economic Development is approved by the
Parliament, it can be counted as consultation. The procedure of approval of the State General Guidelines for Socio Economic Development
is specified According to Budget Calendar in Article 8 of Law on Budget: 8.1. The Medium-term Fiscal Frameworks Statement shall be
prepared and approved in accordance with the following calendar: 8.1.1. The State Central Administrative Body Responsible for Finance
and Budget Matters shall submit the draft Medium-term Fiscal Framework Statement to the Government no later than the 15th of April of
each year. 8.1.2. The Government shall discuss and submit the Medium-term Fiscal Framework Statement to the State Great Khural no
later than the 1st of May of each year. 8.1.3. The State Great Khural shall discuss and approve the Medium-term Fiscal Framework
Statement no later than the 1st of June of each year. 8.2. The State General Guidelines for Socio Economic Development shall be prepared
and approved in accordance with the following calendar: 8.2.1. The Administrative body Responsible for Development Policy and Planning
Matters shall prepare and submit to the Government a proposal on the State General Guidelines for Socio Economic Development no later
than the 1st of April of each year. 8.2.2. The Government shall review the proposal on the State General Guidelines for Socio Economic
Development against the Medium Term Fiscal Framework Statement and submit it to the State Great Khural by the 1st of May; 8.2.3. The
State Great Khural shall approve the State General Guidelines for Socio Economic Development in its spring session (5 April to 1 July). 8.4.5.
The Government shall submit the annual budget proposal to the State Great Khural by the 1st of October of each year. 8.4.7. The State
central audit body shall present its opinion on the annual budget proposal to the State Great Khural by the 15th of October of each year.
8.4.8. The State Great Khural shall discuss and approve the annual budget proposal by the 15th of November of each year. Will provide
further clarification as soon as confirm with MOF.
GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

106. How far in advance of the start of the budget year does the
legislature receive the Executives Budget Proposal?

A. The legislature receives the Executives Budget Proposal at least three months before the start of the budget year.

B. The legislature receives the Executives Budget Proposal at least six weeks, but less than three months, before the start of the budget
year.

C. The legislature receives the Executives Budget Proposal less than six weeks before the start of the budget year.

D. The legislature does not receive the Executives Budget Proposal before the start of the budget year.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Budget Law (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/ News release by the Parliament at:
http://open.parliament.mn/content/2355.htm

Comments: As per clause 8.4.5 of the Budget Law, the Executives must submit the its budget proposal for the next year by October 1 of
each year. The Executives submitted 2014 Executive's Budget Proposal on October 1, 2013. The date of submission can be proven by the
first sentence of news release by the Parliament at http://open.parliament.mn/content/2355.htm.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

107. When does the legislature approve the Executives Budget


Proposal?
A. The legislature approves the budget at least one month in advance of the start of the budget year.

B. The legislature approves the budget less than one month in advance of the start of the budget year, but at least by the start of the
budget year.

C. The legislature approves the budget less than one month after the start of the budget year.

D. The legislature approves the budget more than one month after the start of the budget year, or does not approve the budget.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/ Law on 2014


Budget of Mongolia ( 2014 ) (2013) at http://www.legalinfo.mn/law/details/10398?lawid=10398

Comments: According to clause 8.4.8 of the Budget Law, Parliament must approve the Executive's Budget Proposal by the 15th of
November of each year. In 2013, Parliament approved the 2014 Budget on November 15, 2013. The date of submission can be proven by
date specified in the Law, at: http://www.legalinfo.mn/law/details/10398?lawid=10398. See also online news:
http://www.infomongolia.com/ct/ci/7026, and http://www.montsame.gov.mn/en/index.php/politics/item/2840-state-budget-for-2014-
approved.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

108. Does the legislature have the authority in law to amend the
Executives Budget Proposal?

A. Yes, the legislature has unlimited authority in law to amend the Executives Budget Proposal.

B. Yes, the legislature has authority in law to amend the Executives Budget Proposal, with some limitations.

C. Yes, the legislature has authority in law to amend the Executives Budget Proposal, but its authority is very limited.

D. No, the legislature does not have any authority in law to amend the Executives Budget Proposal.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100
Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

Comments: According to Budget Law, no restrictions on the right of the legislature to modify the Executives Budget Proposal, including its
right to change the size of the proposed deficit or surplus. Article 9 on the authorities of State Great Khural is provided below. CHAPTER
THREE Authorities and Responsibilities of state institutions and officials on budget Article 9. Authorities of State Great Khural 9.1. The State
Great Khural has the following authorities and responsibilities: 9.1.1. Approve the Medium-term Fiscal Framework Statement as stated in
provision 9.1.1 of the Fiscal Stability Law; 9.1.2. Approve the State General Guidelines for Socio-economic Development, state budget,
Social Insurance Fund Budget, Human Development Fund Budget and their amendments prepared in conformity with the Medium-term
Fiscal Framework Statement;

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

109. Does the executive seek input from the legislature prior to
shifting funds between administrative units that receive
explicit funding in the Enacted Budget, and is it legally required
to do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds between
administrative units, and it does so in practice.

B. The executive obtains approval or input from the legislature prior to shifting funds between administrative units, but is not required to
do so by law or regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds between
administrative units, but in practice the executive shifts funds without seeking prior approval or input from the legislature.

D. The executive shifts funds between administrative units without seeking prior approval or input from the legislature, and there is no law
or regulation requiring it to obtain such prior approval or input from the legislature.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

Comments: Articles 34 and 42 of Budget Law (2011) refer to supplementary budget and adjustment to the Budget of Budget Governor.
According to Article 34.1.4 the Government shall formulate and submit a supplementary budget for the particular fiscal year to the State
Great Khural (Parliament) for adjustment of budgets between general budget governors. According to Article 42, the Prime Minister as a
general budget governor shall be entitled to shift funds between say two of the agencies under his portfolio without legislature's approval.
But shifts between the budgets of two general budget governors, or shifts between capital and recurrent expenditures are prohibited by
law. (Definitions available here: Article 4.1.36. general budget governor means an official who is authorized to plan budgets for the area
within his authority and allocate, oversee, manage and report on the execution of the approved budgets in accordance with legislation;
Article 14 defines officials that shall act as General budget governors and their authorities. Clause 14.1.8 states that Cabinet Member shall
act as General budget governor in relation to the budget of the respective State Central Administrative Body and the budget of other
organizations within his/her Portfolio specified by Law.) Article 34 Supplementary budget: 34.1 For the following circumstances the
Government shall formulate and submit a supplementary budget for the particular fiscal year to the State Great Khural (Parliament):
34.1.4. Adjustment of budgets between general budget governors Article 42 Adjustment to the Budget of Budget Governor 42.1 Budget
adjustments between general budget governors can be done only through the supplementary budget of the particular year. 42.2 Budget
governors can make adjustment in the budget in the following ways: 42.2.1. General budget governors: 42.2.1. a. between programs of
his/her portfolio; 42.2.1. b. between budgets of central budget governors under his supervision and responsibility; 42.2.1. c. between
budgets of central budget governors and direct budget governors; 42.2.1. d. between budgets of direct budget governors under his
supervision and responsibility; 42.2.2. Central budget governors, between budgets of direct budget governors under his supervision and
responsibility; 42.2.3. Direct budget governors, only between his/her recurrent expenditures. 42.3. Adjustment in the budget of direct
budget governors shall be resolved as described below: 42.3.1. Budget governor shall present his/her proposal on adjustment for the
budget to the respective central budget governor, if he/she does not report to central budget governor then to general budget governor;
42.3.2. Central budget governor shall present the proposal to the respective general budget governor; 42.3.3. if an adjustment proposal
pertains to the state budget, the Human Development Fund budget and the Social Insurance Fund budget, the general budget governor
shall present the proposal to the State Administrative Body Responsible for Budget and Finance Matters and if it pertains to the local
budget, present the proposal to aimag, capital city, soum or district governors. 42.3.4. An organization or an official specified in provision
42.3.3 of this Law shall resolve adjustments by making changes in monthly and quarterly allotment schedules upon the review and
approval of the general budget governors proposal specified in provision 42.2 of this Law. 42.4. Permission shall be obtained from the
upper level budget governor for making budget adjustments specified in 42.2 of this Law. 42.5. Central budget governors specified in
Provision 15.2 of this Law can resolve adjustments to budgets for his/her subordinate direct budget governors by making changes in
his/her approved budgets monthly and quarterly allotment schedule. 42.6. The Cabinet Member in Charge of Finance and Budget Matters
shall approve limits, terms and conditions and procedures for making adjustments to budgets. 42.7. Budget adjustments shall not be
made between capital and recurrent expenditures and it is prohibited to finance new programs and activities that are not already included
in the budget.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: d.
Comments: This question is a bit difficult to answer. The budget is approved in a way that for example some agencies under the Prime
Minister (or minister etc...) receive explicit funding in the Enacted Budget (for capital expenditures especially). In this case, the Prime
Minister as a general budget governor shall be entitled to shift funds between say two of the agencies under his portfolio without
legislature's approval. But shifts between the the budgets of two general budget governors, or shifts between capital and recurrent
expenditures are prohibited by law. Therefore, I would go with the answer "d".

RESEARCHER'S RESPONSE
Thank you for the point. I agree with the comment and the change of score, form "a" to d. I have added additional parts of the legislation
in the Comments box.
IBP COMMENT
IBP accepts this change in score, given that shifts between administrative units can take place, upon decision of general budget governors,
without legislative approval.
110. Does the executive seek input from the legislature prior to
shifting funds within administrative units that receive explicit
funding in the Enacted Budget, and is it legally required to do
so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds within
administrative units, and it does so in practice.

B. The executive obtains approval or input from the legislature prior to shifting funds within administrative units, but is not required to do
so by law or regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds within
administrative units, but in practice the executive shifts funds without seeking prior approval or input from the legislature.

D. The executive shifts funds within administrative units without seeking prior approval or input from the legislature, and there is no law
or regulation requiring it to obtain such prior approval or input from the legislature.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/ Interview with


officials from the Ministry of Finance

Comments: The general budget governor shifts funds within administrative units without seeking prior approval or input from the
legislature, and there is no law or regulation requiring it to obtain such prior approval or input from the legislature. The general budget
governor obtains approval from the Ministry of Finance when they shift funds within administrative units. Budget Law. Article 42
Adjustment to the Budget of Budget Governor 42.1 Budget adjustments between general budget governors can be done only through the
supplementary budget of the particular year. 42.2 Budget governors can make adjustment in the budget in the following ways: 42.2.1.
General budget governors: 42.2.1.a. between programs of his/her portfolio; 42.2.1. b. between budgets of central budget governors under
his supervision and responsibility; 42.2.1.c. between budgets of central budget governors and direct budget governors; 42.2.1.d. between
budgets of direct budget governors under his supervision and responsibility; 42.2.2. central budget governors, between budgets of direct
budget governors under his supervision and responsibility; 42.2.3. direct budget governors, only between his/her recurrent expenditures.
42.3. Adjustment in the budget of direct budget governors shall be resolved as described below: 42.3.1. Budget governor shall present
his/her proposal on adjustment for the budget to the respective central budget governor, if he/she does not report to central budget
governor then to general budget governor; 6.6.4. If a budget governor, under his/her area of responsibility granted by this Law, makes
amendments and adjustment to the particular years budget during the fiscal year, he/she shall report its execution in comparison with the
initially approved objectives and outcomes. Article 10. Authorities of Government 10.1.14. Reallocate funds within the budget of the
general budget governors in line with their progress without adding new projects in the list of investment projects approved by the State
Great Khural.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

111. Does the executive seek input from the legislature prior to
spending excess revenue (that is, amounts higher than
originally anticipated) that may become available during the
budget execution period, and is it legally required to do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending excess revenues, and it
does so in practice.

B. The executive obtains approval or input from the legislature prior to spending excess revenue, but is not required to do so by law or
regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending excess revenue, but in
practice the executive spends these funds without seeking prior approval or input from the legislature.

D. The executive spends excess revenues without seeking prior approval or input from the legislature, and there is no law or regulation
requiring it to obtain such prior approval or input from the legislature.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/ Interview with


officials from the Ministry of Finance

Comments: The executive seek input from the legislature prior to spending excess revenue only if the total government revenue exceeds
the anticipated amount. The executive is not allowed to spend excess earmarked /ring fenced revenue. Budget Law Article 47 Additions to
Budget 47.1 Budget governors can spend the following types of additions to the budget for relevant projects and activities: 47.1.1
Donations and aid given by a non-state and locally owned body. 47.1.2 Bilateral government agreements ratified by the State Great Khural
or concessional loans obtained from international organizations during a fiscal year; 47.1.3 Resources allocated to a particular budget
governor based on relevant legal parties decisions from the Government reserve fund, Governors reserves or similar unclassified reserve
fund; 47.1.4 Resources allocated from the budget of an upper level budget governor to a lower level budget governor; 47.1.5. Additional
revenue collected within the framework of core functions of budgetary entity; and 47.1.6 Budget incentives. 47.2 Additions to the budget
and their related activities shall be part of financial statements and budget execution reports as the budget. 47.3. Revenues stated in
Provision 47.1.2, 47.1.5 and 47.1.6 of this Law shall be spent only within the approved budget.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.
112. When was the most recent supplemental budget approved?

A. The most recent supplemental budget was approved before the funds were expended.

B. The most recent supplemental budget was approved after the funds were expended, or the executive implemented the supplemental
budget without ever receiving approval from the legislature (please specify).

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: The original budget: Law on 2014 Budget of Mongolia (which was revised on May 23, 2014) ( 2014
, 2014 05 23- ) (15 Nov 2013) at
http://www.legalinfo.mn/law/details/10398?lawid=10398 The actual supplemental budget: Law on Revision of 2014 Budget of Mongolia
( 2014 ) (23 May 2014) at:
http://www.legalinfo.mn/additional/details/2009?lawid=10398 Budget Law ( ) (2011) at
http://mof.gov.mn/2012/02/budget-law-approved-by-government/. See comment below, for details on the section of the law that refers to
supplemental budgets.

Comments: The 2014 Budget Revision was approved by the Legislature on May 23, 2014. The date of approval is on top of the text on
page 1. See Article 34 of the Budget Law Details are given below, showing that language that indicates that supplementary budgets must
first be approved by Parliament (State Great Khural). Article 34 on Supplementary budgets Section 34.1 For the following circumstances
the Government shall formulate and submit a supplementary budget for the particular fiscal year to the State Great Khural: -- 34.1.1 In the
case of occurrence of events that causes suspension of the special fiscal requirements as defined in the Fiscal Stability Law; -- 34.1.2 Due
to unforeseen circumstances, budget revenue has decreased, expenditure has increased and the Unified Budget deficit has increased by
3% or more of GDP. -- 34.1.3 If a justification as specified in Provision 29.7 of this law becomes apparent, budgeted costs of programs,
projects and activities shall be amended. -- 34.1.4. Adjustment of budgets between general budget governors;

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

113. Does the executive seek input from the legislature prior to
spending contingency funds or other funds for which no
specific purpose was identified in the Enacted Budget, and is it
legally required to do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending contingency funds, and
it does so in practice.
B. The executive obtains approval or input from the legislature prior to spending contingency funds, but is not required to do so by law or
regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending contingency funds, but
in practice the executive spends these funds without seeking prior approval or input from the legislature.

D. The executive spends contingency funds without seeking prior approval or input from the legislature, and there is no law or regulation
requiring it to obtain such prior approval or input from the legislature.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/ Law on


Governments Special Funds ( ) (2006) at
http://www.legalinfo.mn/law/details/278 2014 Draft Budget Document of Mongolia (Annex 1-13) ( 2014
). (1 October 2013). Date of Publication: 2 October 2013. Available at: http://mof.gov.mn/wp-
content/uploads/2013/10/1.Budget-2014-2013-09-30-v500-value.pdf Estimates for Monthly and Quarterly Schedule of 2014 Budget of
Mongolia ( 2014 , ). (MOF 27 Dec 2013). Published on 2 Jan 2014 (published
within 7 days after production). Available at http://www.iltod.gov.mn/?p=3202 Interview with officials from the Ministry of Finance

Comments: Contingency funds such as Government reserve fund and risk fund are approved as a lump sum in the budget by parliament.
The actual purpose of spending is not approved by parliament. The authority to approve the funds is delegated from the legislature to the
executive (Budget Governor). Article 26.1 of Law on Governments Special Funds (
) states that the planned fund should be included in PBS and EBP. Article 26.2.of the law states that the government makes decision
on the spending of the fund and it does so in practice. Estimates for Risk fund is found in row 17 on page 9 of the 2014 Draft Budget
Document of Mongolia, and in the Estimates for Monthly and Quarterly Schedule of the 2014 Budget of Mongolia, which is an integral part
of Enacted Budget. The legal provisions are as follows (in the Budget Law and in the Law on Government's Special Funds). a) In the Budget
Law: Article 47 Additions to Budget 47.1 Budget governors can spend the following types of additions to the budget for relevant projects
and activities: 47.1.1 Donations and aid given by a non-state and locally owned body. 47.1.2 Bilateral government agreements ratified by
the State Great Khural or concessional loans obtained from international organizations during a fiscal year; 47.1.3 Resources allocated to a
particular budget governor based on relevant legal parties decisions from the Government reserve fund, Governors reserves or similar
unclassified reserve fund; 47.1.4 Resources allocated from the budget of an upper level budget governor to a lower level budget governor;
47.1.5. Additional revenue collected within the framework of core functions of budgetary entity; and 47.1.6 Budget incentives. 47.2
Additions to the budget and their related activities shall be part of financial statements and budget execution reports as the budget. 47.3.
Revenues stated in Provision 47.1.2, 47.1.5 and 47.1.6 of this Law shall be spent only within the approved budget. b) In the Law on
Governments Special Funds ( ) 6 . 6.1.
: 6.1.1. ; 6.1.2. 100
; 6.3. 6.1.2- : 6.3.1. ; 6.3.3. . 8
. 8.1. 8.3-
, , , , ,
, , ,
. 8.2.
1
. 8.3.
8.1- : 26 .
26.1.
,
. 26.2. 6.3-
.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

114. Does a committee of the legislature hold public hearings to


review and scrutinize Audit Reports?

A. Yes, a committee holds public hearings to review and scrutinize a wide range of Audit Reports.

B. Yes, a committee holds public hearings to review and scrutinize the main Audit Reports.

C. Yes, a committee holds public hearings to review and scrutinize a small number of Audit Reports.

D. No, a committee does not hold public hearings to review and scrutinize Audit Reports.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

Comments: We are waiting for an appointment with the Committee, that the Committee is not setting up, therefore we cannot cross
check the information

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.
Comments: The committee of the legislature can in principle hold hearings, but it does not do so. I discussed this with a specific budget
monitoring group people: public hearings would be officially announced to public, but no such announcement was made to the knowledge
of civil society groups. Also, the Parliament website should have such announcements, and one could not find such information from the
website, although the website is constantly updated and quite informative.

RESEARCHER'S RESPONSE
In the meanwhile, we received the following response by the Office of the Budget Standing Committee of the State Great Khural on 8
October 2014: There is an independent Budget oversight office within the structure of the Office of the State Great Khural, which is
positioned by the Budget Standing Committee of the State Great Khural and in charge of providing assistance and policy
recommendations and doing analysis on SGKh discussion on Budget proposals, improving the oversight of budget performance, and
increasing the impact thereof. If deemed necessary, it organizes activities to publish the critical issues that affect interests and concern of
the state and the society; take public opinion thereon; and conduct discussions and public hearings in order to hear voices of scholars,
experts, interest groups, citizens and government and non-governments organizations. I then asked them whether they organized public
hearings in 2013 and 2014, and they confirmed that the Committee did not hold public hearings to review and scrutinize Audit Reports in
2013 and 2014. They claim that relevant legislation does not require public hearings instead it only specifies that the Committee can hold
public hearings.

115. Does the Supreme Audit Institution (SAI) have the discretion
in law to undertake those audits it may wish to?

A. The SAI has full discretion to decide which audits it wishes to undertake.

B. The SAI has significant discretion, but faces some limitations.

C. The SAI has some discretion, but faces considerable limitations.

D. The SAI has no discretion to decide which audits it wishes to undertake.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: (Law on State Audit) (2003) at http://www.legalinfo.mn/law/details/491?lawid=491

Comments: The SAI has full discretion to decide which audits it wishes to undertake. Clause 15 of the Law on State Audit defines audit
jurisdiction. English version of the Law on State Audit is attached.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

116. Has the Supreme Audit Institution (SAI) established a


monitoring system to provide on-going, independent
evaluations of its audit processes (a quality assurance system)?

A. Yes, the SAI has established a quality assurance system, and both a sample of completed audits are reviewed annually and the findings
of these reviews are made available to the public.

B. Yes, the SAI has established a quality assurance system, but either a sample of completed audits are not reviewed annually or the
findings of these reviews are not made available to the public.

C. Yes, the SAI has established a quality assurance system, but neither a sample of completed audits are reviewed annually nor are the
findings of these reviews made available to the public.

D. No, the SAI has not established a quality assurance system.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Order 4 of General Auditor of Mongolia ( 4.


, , , ), 17 January 2014 at http://www.audit.mn/mn/index.php/legal-
menu/menu-legal-organization/294-mnao-bchuot Interview with official from the National Audit Office

Comments: According to an interview with an official from the National Audit Office, Quality Assurance Division was established in 2014
and consists of 4 staffs. The newly established Quality Assurance Division will review sample of completed audits annually and the findings
of these reviews will be made available to the public.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

117. Must a branch of government other than the executive


(such as the legislature or the judiciary) give final consent
before the head of the Supreme Audit Institution (SAI) can be
removed from office?

A. Yes, the head of the SAI may only be removed by the legislature or judiciary, or the legislature or judiciary must give final consent before
he or she is removed.

B. No, the executive may remove the head of the SAI without the final consent of the judiciary or legislature.

C. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: (Law on State Audit) (2003) at ttp://www.legalinfo.mn/law/details/491?lawid=491


Comments: According to Clauses 13.1 and 13.9, the Head of SAI is appointed and removed from office only by the Parliament.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

118. Who determines the budget of the Supreme Audit


Institution (SAI)?

A. The budget of the SAI is determined by the legislature or judiciary (or some independent body), and the funding level is broadly
consistent with the resources the SAI needs to fulfill its mandate.

B. The budget of the SAI is determined by the executive, and the funding level is broadly consistent with the resources the SAI needs to
fulfill its mandate.

C. The budget of the SAI is determined by the legislature or judiciary (or some independent body), but the funding level is not consistent
with the resources the SAI needs to fulfill its mandate.

D. The budget of the SAI is determined by the executive, and the funding level is not consistent with the resources the SAI needs to fulfill
its mandate.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: (Law on State Audit) (2003) at ttp://www.legalinfo.mn/law/details/491?lawid=491 Interview with


official from the National Audit Office

Comments: According to Article 8 of the Law on State Audit, the budget of SAI is submitted by the SAI and approved by the Parliament. An
official from the National Audit Office informs that the budget of the SAI is approved by the legislature (however, the budget is reviewed by
the Ministry of Finance before the approval by the parliament), and the funding level is consistent with the resources the SAI needs to fulfill
its mandate.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

Section 5. Public Engagement in the Budget Process

119. Does the executive make available to the public clear


(accessible, nontechnical) definitions of terms used in the
budget and other budget-related documents (for instance, in a
glossary)?

A. Yes, clear definitions of all key budget terms are provided.

B. Yes, definitions are provided for all key budget terms, but they are not always clear.

C. Yes, definitions are provided for some but not all key budget terms.

D. No, definitions are not provided.

E. Not applicable/other (please comment).

Mongolia

A.

Score: 100

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

Comments: Clause 4 presents definitions of key budget terms.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: d.
Comments: The Budget Law indeed has definitions of key budget documents, but it is not the executive that makes laws public, but the
legislature. therefore, i would not consider the definitions section of the law on budget as 'glossary'. Other documents, for example public
reports or EBP, do not contain definitions glossary.

RESEARCHER'S RESPONSE
I take the point of the peer reviewer. However, while it is true that a specific glossary is not produced by the MoF, the Budget Law is posted
on the MoF website, and includes some definitions. However. in consideration of the fact that it is not a comprehensive glossary and it is
not "especially designed" to present clear and nontechnical definitions of budget terms, I think we can change the score, from "a" to "c."
120. Is the executive formally required to engage with the public
during the formulation and execution phases of the budget
process?

A. A law, a regulation, or a formal procedural obligation requires the executive to engage with the public during both the formulation and
execution phases of the budget process.

B. A law, a regulation, or a formal procedural obligation requires the executive to engage with the public during either the formulation or
the execution phase of the budget process but not both.

C. There is no formal requirement for the executive to engage with the public during either the formulation or the execution phase of the
budget process, but informal procedures exist to enable the public to engage with the executive during the formulation or execution
phase of the budget process or during both phases.

D. There is no formal requirement and the executive does not engage with the public during the budget process.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

Comments: Clause 6.5.1 requires that budget discussions and the budget approval process shall be open to the public and information on
the budget plan, execution and reporting shall be publicly available in a timely and accessible manner and in understandable way. Clause
6.5.2 requires to ensure public participation in budget planning, revenue collection, allocation and reporting processes.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: c.
Comments: Formal engagement with public is required by a law for only some parts of the budget, specifically, on determining the priority
of the projects for capital investments from the local development funds - but this is a tiny part of the overall budget. Otherwise, the
executive 'shall remain open' but does not have obligation to engage with public other than producing budget documents at the legally
specified dates.

RESEARCHER'S RESPONSE
Thank you for the point. I agree with the comment and the change in score, from "a" to "b". I disagree with scoring c, as suggested by the
peer reviewer, because Article 6.5.2 of the Budget Law requires ensuring public participation in budget planning, revenue collection,
allocation and reporting processes, which I would consider a legal requirement (although it is not precise compared to that related to
budget of Local Development Fund). Therefore, I would like to score b. It is true that in practice formal engagement with public is
required by a law for only some parts of the budget, specifically, on determining the priority of the projects for capital investments from
the local development funds, which is a tiny part of the overall budget.
121. When the executive engages with the public during the
budget formulation process, does it articulate what it hopes to
achieve from the engagement and provide other information
far enough in advance so that the public can participate in an
informed manner?

A. The executive provides sufficient information (including what it hopes to achieve from its engagement with the public) in advance of the
engagement.

B. The executive provides information to the public, but it is either insufficient or is not provided in advance of the engagement.

C. The executive provides information to the public, but it is neither sufficient nor provided in advance of the engagement.

D. The executive does not provide information, or does not engage with the public during the budget process.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Interview with officials from the Ministry of Finance

Comments: The MOF publishes the Budget Proposal online 40 days prior to budget approval deadline. However, they do not engage with
the public during the budget formulation. It only makes introduction on EBP at meetings organized by civil society organizations. They do
not provide information on what they want from public consultation. The executives only disclose the EBP after it submits to parliament.
Every year, we at Open Society Forum organize meeting on EBP after the it is submitted to the Parliament. These meetings aim to only
provide information to public about the content of EBP and involve policy makers and representatives from the civil society. Civil society
also have opportunity to express their views on the EBP submitted by the executives to the parliament at the meetings.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

122. When the executive engages with the public during the
budget execution process, does it articulate what it hopes to
achieve from the engagement and provide other information
far enough in advance so that the public can participate in an
informed manner?
A. The executive provides sufficient information (including what it hopes to achieve from its engagement with the public) in advance of the
engagement.

B. The executive provides information to the public, but it is either insufficient or is not provided in advance of the engagement.

C. The executive provides information to the public, but it is neither sufficient nor provided in advance of the engagement.

D. The executive does not provide information, or does not engage with the public during the budget process.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/ Interview with


officials from the Ministry of Finance

Comments: The executive does not engage with the public during the budget process. The executive only publishes In-Year Reports and
Year-End Report. The MOF makes budget execution reports available to public according to Budget Law and Regulation on Ensuring
Budget Transparency (effective from January 2012), which is now being replaced with the Law on Glass Account. The MOF prepared a
simplified version of the Year-End Report and published it online. Legal requirements are as follows: Budget law -- section on "Budget
principles and their adoption", art. 5 and 6. Article 5. Budget Principles -- subsection 5.1. The following principles shall be followed in the
budget planning, approval, implementation and reporting processes: 5.1.1.... 5.1.4. Ensure fiscal transparency Article 6 -- subsection 6.5.
The principle of ensuring fiscal transparency stated in provision 5.1.4 of this Law shall be followed as outlined below: 6.5.1. Budget
discussions and the budget approval process shall be open to the public and information on the budget plan, execution and reporting
shall be publicly available in a timely and accessible manner and in understandable way.. 6.5.2. Ensure community participation in budget
planning, revenue collection, allocation and reporting processes. 6.5.3. Provide the public with possibilities to oversee the budget process
and verify that the budget is executed and spent as approved in the plan. 6.5.4. Provide the public with possibilities to oversee any works
or services delivered by the state and procurement of goods and services within these works and services. 6.5.5. Consider public opinion
in making decisions on establishing priorities, the sequence of implementation and the means for implementing programs, projects and
activities. 6.5.6. Each authority shall inform the public on how comments and opinions of citizens and non-governmental organizations are
reflected in his/her decisions and how his/her actions ensure public participation in budget activities.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

123. Has the executive established mechanisms to identify the


publics perspective on budget priorities?

A. Yes, the executive has established mechanisms to identify the publics perspective on budget priorities, and these mechanisms are
accessible and widely used by the public.
B. Yes, the executive has established mechanisms to identify the publics perspective on budget priorities; while these mechanisms are
accessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the publics perspective on budget priorities, but these mechanisms are not
accessible.

D. No, the executive has not established any mechanisms to identify the publics perspective on budget priorities.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: Interview with officials from the Ministry of Finance

Comments: The executive has established mechanisms (surveys and public meetings) to identify the publics perspective on budget
priorities on planning of Local Development Fund (LDF) at sub-national level only. However, the LDF is accounts very minor part of the
nations budget. Officials from the MOF inform that they receive written suggestions from public through the Governments Center for
Public Opinions and Complaints which is called 1111 Center electronically.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: b.
Comments: I would go with B as the LDF discussions are not widely known by people.

RESEARCHER'S RESPONSE
Thank you for the point. I agree with the comment and leave the score as b. The LDF accounts a tiny part of the nations budget.

124. Has the executive established mechanisms to identify the


publics perspective on budget execution?

A. Yes, the executive has established mechanisms to identify the publics perspective on budget execution, and these mechanisms are
accessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the publics perspective on budget execution; while these mechanisms are
accessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the publics perspective on budget execution, but these mechanisms are not
accessible.

D. No, the executive has not established any mechanisms to identify the publics perspective on budget execution.
E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

125. Does the executive provide formal, detailed feedback to the


public on how its inputs have been used to develop budget
plans and improve budget execution?

A. Yes, the executive issues reports on the inputs it received from the public and provides detailed feedback on how these inputs have
been used.

B. Yes, the executive issues reports on the inputs it received from the public, but provides only limited feedback on how these inputs have
been used.

C. Yes, the executive issues reports on the inputs it received from the public, but provides no feedback on how these inputs have been
used.

D. No, the executive does not issue reports on the inputs it received from the public or provide feedback on how these inputs have been
used.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

126. Does a legislative committee (or committees) hold public


hearings on the macroeconomic and fiscal framework
presented in the budget in which testimony from the executive
branch and the public is heard?

A. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executive branch and a
wide range of constituencies.

B. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executive branch and
some constituencies.

C. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony from the executive branch is heard, but
no testimony from the public is heard.

D. No, public hearings are not held on the macroeconomic and fiscal framework in which testimony from the executive branch and the
public is heard.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

Comments: We are waiting for an appointment with the Committee, that the Committee is not setting up, therefore we cannot cross
check the information

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

127. Do legislative committees hold public hearings on the


individual budgets of central government administrative units
(i.e., ministries, departments, and agencies) in which testimony
from the executive branch is heard?
A. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a wide range of administrative
units.

B. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of the main administrative units.

C. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a small number of administrative
units.

D. No, public hearings in which testimony from the executive branch is heard are not held on the budgets of administrative units.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

128. Do legislative committees hold public hearings on the


individual budgets of central government administrative units
(i.e., ministries, departments, and agencies) in which testimony
from the public is heard?

A. Yes, public hearings in which testimony from the public is heard are held on the budgets of a wide range of administrative units.

B. Yes, public hearings in which testimony from the public is heard are held on the budgets of some administrative units.

C. Yes, public hearings in which testimony from the public is heard are held on the budgets of a small number of administrative units.

D. No, public hearings in which testimony from the public is heard are not held on the budgets of administrative units.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/


GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

129. Do the legislative committees that hold public hearings on


the budget release reports to the public on these hearings?

A. Yes, the committees release reports, which include all written and spoken testimony presented at the hearings.

B. Yes, the committees release reports, which include most testimony presented at the hearings.

C. Yes, the committees release reports, but they include only some testimony presented at the hearings.

D. No, the committees do not release reports, or do not hold public hearings.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: Budget Law ( ) (2011) at http://mof.gov.mn/2012/02/budget-law-approved-by-government/

Comments: There are no public hearings, therefore no reports are produced.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

130. Does the Supreme Audit Institution (SAI) maintain formal


mechanisms through which the public can assist in formulating
its audit program (by identifying the agencies, programs, or
projects that should be audited)?
A. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, and these mechanisms
are accessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program; while these
mechanisms are accessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, but these mechanisms
are not accessible.

D. No, the SAI does not have formal mechanisms through which the public can assist in formulating its audit program.

E. Not applicable/other (please comment).

Mongolia

B.

Score: 67

Sources: (Law on State Audit) (2003) at http://www.legalinfo.mn/law/details/491?lawid=491, and


interview with officials from the National Audit Office.

Comments: Officials from the National Audit Office inform that they receive written complaints and suggestions from public and
suggestions from Parliament members. They have audit offices in all 21 provinces of Mongolia and these offices also receive written
complaints and suggestions. The Center for Public Opinions and Complaints, which is called 1111 Center, receives suggestions and
complaints from public electronically and through a hotline. They compile these complaints and suggestions and prepare audit plan.
Article 16.1 of Law on State Audit defines the factors to be considered in formulating its audit program.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: No, I do not agree with the score.
Suggested Answer: b.
Comments: These mechanisms not widely known. also 111 center is the executive's center. official complaints are ad hoc and not widely
used by the public.

RESEARCHER'S RESPONSE
Thank you for the point. I agree with the comment and the change of score from "a" to b. Despite our request for information on how
many comments/complaints the SAI receive, they did not provide information. In addition, they do not have their own hotline for
comments/complaints specifically related to auditing.

131. Does the Supreme Audit Institution (SAI) maintain formal


mechanisms through which the public can participate in audit
investigations (as respondents, witnesses, etc.)?
A. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, and these mechanisms are
accessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations; while these mechanisms are
accessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, but these mechanisms are
not accessible.

D. No, the SAI does not have formal mechanisms through which the public can participate in audit investigations.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: (Law on State Audit) (2003) at http://www.legalinfo.mn/law/details/491?lawid=491

Comments: While the public can participate in selecting the topics to audit, the public does not participate in the actual audits. Officials
from the National Audit Office inform that they receive written complaints and suggestions from public and suggestions from Parliament
members. They do not involve public in audit investigations. Their team of auditors conducts audit investigations.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

132. Does the Supreme Audit Institution (SAI) maintain any


communication with the public regarding its Audit Reports
beyond simply making these reports publicly available?

A. Yes, in addition to publishing Audit Reports, the SAI maintains other mechanisms of communication to make the public aware of audit
findings (such as maintaining an office that regularly conducts outreach activities to publicize previously released audit findings).

B. No, the SAI does not maintain any formal mechanisms of communication with the public beyond publishing Audit Reports.

C. Not applicable/other (please comment).

Mongolia

B.

Score: 0
Sources: (Law on State Audit) (2003) at http://www.legalinfo.mn/law/details/491?lawid=491, and
interview with Officials from the National Audit Office.

Comments: Officials from the National Audit Office informed me that they inform the public about the reports (such as review of the EBP
and YER) on TV after submitting their findings to the Parliament and their availability at their website. They submit relevant findings to
Parliamentary Committees. We are waiting for information from Mongolian National Broadcasting TV.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.

133. Does the Supreme Audit Institution (SAI) provide formal,


detailed feedback to the public on how their inputs have been
used to determine its audit program or in Audit Reports?

A. Yes, the SAI issues reports on the inputs it received from the public and provides detailed feedback on how these inputs have been
used.

B. Yes, the SAI issues reports on the inputs it received from the public but provides only limited feedback on how these inputs have been
used.

C. Yes, the SAI issues reports on the inputs it received from the public but provides no feedback on how these inputs have been used.

D. No, the SAI does not issue reports on the inputs it received from the public through public consultations.

E. Not applicable/other (please comment).

Mongolia

D.

Score: 0

Sources: (Law on State Audit) (2003) at http://www.legalinfo.mn/law/details/491?lawid=491 and


interview with Officials from the National Audit Office,

Comments: Officials from the National Audit Office inform that the Center for Public Opinions and Complaints, which is called 1111
Center, receives suggestions and complaints from public electronically and through a hotline, and provides individuals with information
on what actions the SAI has taken to address their suggestions and complaints.

GOVERNMENT REVIEWER
Opinion: I am not qualified to judge this indicator.
Comments: Clarification: the government initially agreed to review the draft Open Budget Survey questionnaire, but was not able to
provide any comments to the Survey questions. The survey tool used, however, did not allow to leave the government responses blank,
and did not allow for changes in the answer options. Therefore, the I am not qualified to judge this indicator option had to be selected. In
reality, the appropriate answer is NOT APPLICABLE, because the government did not provide any comments to any of the questions in
the Open Budget Survey.

PEER REVIEWER
Opinion: Yes, I agree with the score and have no comments to add.