Transparency (Open Budget Index) 65/100
The Government of Bulgaria provides the public with substantial budget information.
Public Participation 38/100
The Government of Bulgaria provides the public with weak opportunities to engage in the budget process.
By legislature 39/100
Budget oversight by the legislature in Bulgaria is weak.
By auditor 84/100
Budget oversight by the supreme audit institution in Bulgaria is adequate.
Bulgaria should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on sensitivity analysis on how alternative scenarios of different macroeconomic variables could affect the budget and on extra-budgetary funds.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest and on planned versus actual performance.
- Increase the comprehensiveness of the Citizens Budget and Mid-Year Review.
Bulgaria 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.
- Provide detailed feedback on how public perspectives have been captured and taken into account.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Bulgaria 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.