Burkina Faso | https://archive.internationalbudget.org

The Government of Burkina Faso provides the public with limited budget information.

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

Budget oversight by the legislature in Burkina Faso is weak.

Budget oversight by the supreme audit institution in Burkina Faso is limited.

Burkina Faso should prioritize the following actions to improve budget transparency:

Publish a Citizens Budget.
Publish in a timely manner a Year-End Report.
Further increase the comprehensiveness of the Executive’s Budget Proposal by presenting information on the classification of expenditures for future years and the classification of revenues for future years.

Burkina Faso 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 assist the supreme audit institution to formulate its audit program and participate in audit investigations.

Burkina Faso should prioritize the following actions to strengthen budget oversight:

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 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.
Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).