Transparency (Open Budget Index) 45/100 

The Government of Benin provides the public with limited budget information.

 Public Participation 17/100

The Government of Benin is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 27/100

Budget oversight by the legislature in Benin is weak.

 By auditor 42/100

Budget oversight by the supreme audit institution in Benin is limited.


Improving Transparency

Benin should prioritize the following actions to improve budget transparency:

  •  Produce and publish a Year-End Report and an Audit Report.
  • Increase the comprehensiveness of the Executive Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of revenues for future years.
  • Increase the comprehensiveness of the Pre-Budget Statement by including information on the composition of the total debt and multi-year expenditure estimates.
 Improving Participation

Benin 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 state of the economy that are attended by the executive and open to the public.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
 Improving Oversight

Benin should prioritize the following actions to strengthen budget oversight:

  •  Ensure the legislature holds a pre-budget debate and the outcome is reflected in the Enacted Budget.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • Grant the supreme audit institution full powers to undertake audits as it sees fit.