Transparency (Open Budget Index) 38/100 

The Government of Mozambique provides the public with minimal budget information.

Public Participation 2/100 

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

Budget Oversight 

By legislature 33/100

Budget oversight by the legislature in Mozambique is weak.

By auditor 42/100

Budget oversight by the supreme audit institution in Mozambique is limited.

Recommendations 

Improving Transparency

Mozambique should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner a Year-End Report and a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and on the classification of expenditures for prior years.
Improving Participation

Mozambique 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 assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Mozambique 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, 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).