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Viewing cable 03COLOMBO1027, FY 2003 TRANSPARENCY AND ACCOUNTABILITY

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Reference ID Created Released Classification Origin
03COLOMBO1027 2003-06-12 10:34 2011-08-30 01:44 UNCLASSIFIED Embassy Colombo
This record is a partial extract of the original cable. The full text of the original cable is not available.
UNCLAS SECTION 01 OF 03 COLOMBO 001027 
 
SIPDIS 
 
STATE FOR SA/INS 
 
STATE FOR EB/IFD/OIA 
 
E.O 12958:N/A 
TAGS: AA AMGT EAID EFIN EINV EPET ETRD MV ECPN
SUBJECT: FY 2003 TRANSPARENCY AND ACCOUNTABILITY 
SURVEY - MALDIVES 
 
REF: STATE 100283 
 
1.  Post response for Maldives to reftel survey 
request follows: 
 
a. Does host government publish national budget in a 
timely manner? 
 
1 - Does not publish, or publishes with significant 
delay (three years or more) 
2 - Yes, with some delay (one year or more) 
3 - Yes, with minimum delay (under one year) 
 
ANSWER: 2 - YES, WITH SOME DELAY (ONE YEAR OR MORE) 
 
b.  Where subnational levels of government are 
significant, are their combined fiscal position 
published? 
 
Yes/No. 
 
ANSWER: NOT APPLICABLE (NO SUBNATIONAL LEVELS OF 
GOVERNMENT) 
 
c.  In what form is national budget published? 
Government publication or newspaper?  Private media? 
Internet?  Other? Please indicate. 
 
ANSWER:  GOVERNMENT PUBLICATION. 
 
d.  Please rate the quality and comprehensiveness of 
fiscal data published. 
 
1 - No adequate system of budget reporting and 
monitoring and no adequate classification system. 
There are significant payments arrears, and actual 
expenditures often deviate significantly from amounts 
budgeted 
 
2 - Limited system of budget reporting and monitoring 
with limited classification system.  Some payments 
arrears and deviations between actual expenditures and 
amounts budgeted 
 
3 - Excellent system of budget reporting, monitoring 
and a consistent classification system.  No payments 
arrears and actual expenditures equal amounts budgeted 
 
ANSWER:  1 - No adequate system of budget reporting 
and monitoring and no adequate classification system. 
There are significant payments arrears, and actual 
expenditures often deviate significantly from amounts 
budgeted 
 
e. List up to 5 key laws and/or regulations governing 
public disclosure of revenues and expenditures in the 
national budget, if applicable and such laws exist. 
 
ANSWER: 
1. Constitution of the Republic of Maldives, 1997 
2. Financial Regulations. 
 
f.  Assess adequacy of those laws and regulations 
establishing fiscal transparency and accountability 
requirements. 
 
1 - Wholly inadequate 
2 - Some recognition and legal foundation, if spotty 
3 - Detailed/comprehensive 
 
ANSWER:  1. Wholly inadequate 
 
g.  Assess extent to which laws and regulations on 
fiscal transparency and accountability are implemented 
and enforced. 
 
1 - Not enforced 
2 - Sporadically/unevenly enforced 
3 - Fully enforced 
 
ANSWER:  2 - Sporadically/unevenly enforced 
 
h.  How would distribution of tax powers and 
expenditure responsibilities of central government be 
described? 
1 - Unclear 
2 - Currently being clarified 
3 - Clear and supported by open and stable 
    intergovernmental transfer mechanisms 
 
ANSWER: not applicable.  The Government structure is 
based on a unitary central government. 
 
i.  Does a national audit body or equivalent 
organization, independent of the executive, provide 
reports for the legislature and the public on the 
financial integrity of government accounts? 
Yes/No 
 
ANSWER: NO.  NATIONAL AUDIT BODY IS APPOINTED BY THE 
EXECUTIVE (PRESIDENT) AND REPORTS TO THE PRESIDENT AND 
IS OBLIGED TO ACT ON THE ADVICE OF THE PRESIDENT. 
 
j.  How would the link between non-financial 
public/state-owned (e.g. extractive industries) 
enterprises and general government be described? 
 
1 - Poor with semi-independent spending/procurement 
    authority of non-financial public enterprises 
2 - Limited independence of spending/procurement 
3 - Clear control under central government budget 
process 
 
ANSWER: 2 - Limited independence of 
spending/procurement 
 
 
k.  Are privatization processes transparent and 
published? 
 
1 - No or limited 
2 - Moderately transparent 
3 - Fully transparent and comprehensively reported 
 
ANSWER:  MODERATELY TRANSPARENT 
 
l.  How would the reliability of budget revenue and 
expenditure estimates best be described? 
 
1 - Unreliable 
2 - Moderately reliable 
3 - Very reliable 
 
ANSWER:  MODERATELY RELIABLE 
 
m.  Please provide a short evaluative narrative of 
host government commitment to fiscal transparency and 
accountability (not to exceed two or three 
paragraphs). 
 
Maldives government is praised for good economic 
management and generally prudent macroeconomic 
management.  Nonetheless weaknesses in budget process 
have been identified.  The existing budget process and 
public accounting system was introduced more than 
three decades ago and is subject to a number of 
constraints.  The budget papers are usually prepared 
in December of each year for submission to the 
Parliament and comprise the past year's performance, 
current years status and proposed future budget 
proposals.  The financial legislative framework is not 
comprehensive.  Under the current legislative 
framework, no annual financial statements regarding 
the government's financial position and status are 
reported to the parliament and no audited financial 
statements are prepared.  The annual accounts and 
information are included in the budget papers.  In 
fact, no policies identify the ownership and 
responsibility for the accounting function, and 
provide for a data entry system.  Only a limited 
accounting reporting structure exists.  Not all 
transactions are reflected.  The accounting system 
used in atolls is highly inefficient, leading to 
excessive holdings and movements of cash. 
 
Maldives Constitution gives broad powers to the 
executive branch in performing most of the core 
functions relating to public expenditure and budget 
management, planning, execution, monitoring and 
evaluation.  The power of budget approval rests with 
the legislature.  Currently, the President is also the 
Finance Minister. 
 
The Auditor General is appointed by the President and 
reports to the President.  The Constitution provides 
for certain accounting functions of the State to be 
performed by the Auditor General.  However, the 
Auditor General is obliged to act on the advice of the 
President in this regard.  Accordingly, ultimate power 
and authority for determining the manner and form of 
public accounting system, under the constitution, 
rests with the President. 
 
Three key bills including a new public finance act, 
amendments to the audit act and the public enterprise 
act have been drafted to define the legal framework 
for an improved budget process. 
 
n.  Please list U.S. government-sponsored programs and 
activities that promote accurate disclosure of 
revenues and expenditures in the national budgets of 
your host country. Please also summarize the results 
of those programs and activities (not to exceed two or 
three paragraphs). 
 
There are no US Government sponsored programs.  ADB 
and the World Bank are trying to promote budget 
practices and improve financial reporting, 
transparency and accounting.  ADB has approved a 
project for strengthening Public Accounting Systems. 
WB has provided training assistance in Public 
Expenditure Management. 
 
End Questionnaire. 
 
WILLS