Transparency (Open Budget Index) 51/100
The Government of Azerbaijan provides the public with limited budget information.
Public Participation 19/100
The Government of Azerbaijan is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 37/100
Budget oversight by the legislature in Azerbaijan is weak.
By auditor 50/100
Budget oversight by the supreme audit institution in Azerbaijan is limited.
Recommendations
Improving Transparency
Azerbaijan should prioritize the following actions to improve budget transparency:
- Produce and publish a Pre-Budget Statement and Mid-Year Review.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more details on policy narratives and performance information.
- Increase the comprehensiveness of the Year-End Report.
Improving Participation
Azerbaijan 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 at which testimony from the public is heard.
- Establish formal mechanisms for the public to participate in audit investigations.
Improving Oversight
Azerbaijan 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 and the spending of contingency funds that were not identified in the Enacted Budget.
- Grant the supreme audit institution full powers to undertake audits as it sees fit.