Transparency (Open Budget Index) 54/100
The Government of Costa Rica provides the public with limited budget information.
Public Participation 27/100
The Government of Costa Rica is weak in providing the public with opportunities to engage in the budget process.
By legislature 73/100
Budget oversight by the legislature in Costa Rica is adequate.
By auditor 92/100
Budget oversight by the supreme audit institution in Costa Rica is adequate.
Costa Rica should prioritize the following actions to improve budget transparency:
- Produce and publish a Pre-Budget Statement and a Mid-Year Review.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the administrative classification of expenditures for future years and on macroeconomic forecasts to include interest rates and unemployment rates with a better explanation on its effect on the budget.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest and on planned versus actual macroeconomic forecasts.
Costa Rica 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 as well as on audit reports at which testimony from the public is heard.
- Establish formal mechanisms for the public to participate in audit investigations.
Costa Rica 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.