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.