by IBP Consultant | Sep 8, 2015
Transparency (Open Budget Index) 71/100
The Government of Germany provides the public with substantial budget information.
Public Participation 23/100
The Government of Germany is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 88/100
Budget oversight by the legislature in Germany is adequate.
By auditor 75/100
Budget oversight by the supreme audit institution in Germany is adequate.
Recommendations
Improving Transparency
Germany should prioritize the following actions to improve budget transparency:
- Produce and publish a Citizens Budget.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on macroeconomic forecasts as well as policy narratives and performance information.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest as well as information on planned versus actual macroeconomic forecasts.
Improving Participation
Germany should prioritize the following actions to improve budget participation:
- Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies as well as on the audit reports at which testimony from the public is heard.
- Establish formal mechanisms for the public to participate in audit investigations.
Improving Oversight
Germany should prioritize the following actions to strengthen budget oversight:
- Establish a system of quality control for the supreme audit institution.
by IBP Consultant | Sep 8, 2015
Transparency (Open Budget Index) 56/100
The Government of Bangladesh provides the public with limited budget information.
Public Participation 23/100
The Government of Bangladesh is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 49/100
Budget oversight by the legislature in Bangladesh is limited.
By auditor 75/100
Budget oversight by the supreme audit in Bangladesh is adequate.
Recommendations
Improving Transparency
Bangladesh should prioritize the following actions to improve budget transparency:
- Publish a Pre-Budget Statement.
- Produce and publish an Audit Report in a timely manner.
- Increase the comprehensiveness of the Year-End Report.
Improving Participation
Bangladesh should prioritize the following actions to improve budget participation:
- Provide detailed feedback on how public perspectives have been captured and taken into account.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and to participate in audit investigations.
Improving Oversight
Bangladesh should prioritize the following actions to strengthen budget oversight:
- Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
- Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
- In both law and practice, ensure the legislature is consulted prior to the spending of any unanticipated revenue and the spending of contingency funds that were not identified in the Enacted Budget.
by IBP Consultant | Sep 8, 2015
Transparency (Open Budget Index) 16/100
The Government of Egypt provides the public with scant budget information.
Public Participation 8/100
The Government of Egypt is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 0/100
Budget oversight by the legislature in Egypt is nonexistent.1
By auditor 42/100
Budget oversight by the supreme audit institution in Egypt is limited.
Recommendations
Improving Transparency
Egypt should prioritize the following actions to improve budget transparency:
- Publish in a timely manner an Executive’s Budget Proposal.
- Publish an Audit Report.
- Publish a Mid-Year Review.[1]
Improving Participation
Egypt should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Reinstate the legislature and hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and to participate in audit investigations.
Improving Oversight
Egypt should prioritize the following actions to strengthen budget oversight:
- Reinstate the legislature and establish a specialized budget research office for the legislature.
- Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
- Require legislative or judicial approval to remove the head of the supreme audit institution.
[1] According to the Open Budget Survey Tracker (www.obstracker.org), the 2014-2015 Mid-Year Review, which should have been published by 31 March 2015, is considered not publicly available. The 2013-2014 Mid-Year Review, which was assessed as part of the Open Budget Survey 2015, was published in a timely manner.
by IBP Consultant | Sep 8, 2015
Transparency (Open Budget Index) 29/100
The Government of São Tomé e Príncipe provides the public with minimal budget information.
Public Participation 4/100
The Government of São Tomé e Príncipe is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 40/100
Budget oversight by the legislature in São Tomé e Príncipe is weak.
By auditor 56/100
Budget oversight by the supreme audit institution in São Tomé e Príncipe is limited.
Recommendations
Improving Transparency
São Tomé e Príncipe should prioritize the following actions to improve budget transparency:
- Publish a Year-End Report, the In-Year Reports, and an Audit Report.
- Publish in a timely manner a Pre-Budget Statement.
- Produce and publish a Mid-Year Review.
Improving Participation
São Tomé e Príncipe should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies, as well as on audit reports, at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight
São Tomé e Príncipe should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
- Establish a system of quality control for the supreme audit institution.
by IBP Consultant | Sep 8, 2015
Transparency (Open Budget Index) 26/100
The Government of Angola provides the public with minimal budget information.
Public Participation 12/100
The Government of Angola is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 20/100
Budget oversight by the legislature in Angola is weak.
By auditor 33/100
Budget oversight by the supreme audit institution in Angola is weak.
Recommendations
Improving Transparency
Angola should prioritize the following actions to improve budget transparency:
- Publish the Year-End Report, Audit Report, In-Year Reports, and Mid-Year Review in a timely and consistent way.
- Produce and publish the Pre-Budget Statement.
- Increase the comprehensiveness of the Executive’s Budget Proposal, for example by presenting more comprehensive information on the classification of expenditures for future years and the classification of expenditures for prior years.
Improving Participation
Angola should prioritize the following actions to improve budget participation:
- Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
- Open hearings on the Audit Report to the public.
- Publish reports on public budget hearings.
- Promote the involvement of civil society in the monitoring of budget execution.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight
Angola should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
- Require legislative or judicial approval to remove the head of the supreme audit institution.
