Transparency (Open Budget Index) 66/100
The Government of Mexico provides the public with substantial budget information.
Public Participation 44/100
The Government of Mexico provides the public with limited opportunities to engage in the budget process.
Budget Oversight
By legislature 45/100
Budget oversight by the legislature in Mexico is limited.
By auditor 92/100
Budget oversight by the supreme audit institution in Mexico is adequate.
Recommendations
Improving Transparency
Mexico should prioritize the following actions to improve budget transparency:
- Produce and publish a Mid-Year Review in compliance with international best practice.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years (especially more disaggregation on the economic classification); increasing the detail of information on extra-budgetary funds; increasing the level of disaggregation of revenues; improving transparency on transfers from international financial institutions or donor assistance resources; and improving estimates on outstanding debt and on interest at the end of budget year.
- 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.
Improving Participation
Mexico 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.
- Develop strategies to encourage and promote public participation in the budget cycle (including rules, calendars, and the institutionalization of spaces and methods to participate, among others).
- Hold legislative hearings on the state of the economy that are attended by the executive and open to the public.
- Provide detailed feedback on how public participation has been used by the supreme audit institution and promote opportunities for public directly affected by programs to provide inputs during performance audits.
Improving Oversight
Mexico 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.