Transparency (Open Budget Index) 46/100 

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

Public Participation 10/100 

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

Budget Oversight 

By legislature 58/100

Budget oversight by the legislature in Guatemala is limited. 

By auditor 83/100

Budget oversight by the supreme audit institution in Guatemala is adequate.


Improving Transparency

Guatemala should prioritize the following actions to improve budget transparency:

  • Publish the Citizens Budget within three months of enacting the budget and publish the Mid-Year Review by September 30 each year.
  • Produce and publish a Pre-Budget Statement.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the economic and program classification of expenditures for future years and the classification of revenues for future years.
Improving Participation

Guatemala 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.
  • Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
Improving Oversight

Guatemala 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.