Transparency (Open Budget Index) 64/100
The Government of Poland provides the public with substantial budget information.
Public Participation 44/100
The Government of Poland provides the public with limited opportunities to engage in the budget process.
By legislature 52/100
Budget oversight by the legislature in Poland is limited.
By auditor 92/100
Budget oversight by the supreme audit institution in Poland is adequate.
Poland should prioritize the following actions to improve budget transparency:
- Produce and publish a Citizens Budget.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of expenditures for prior years.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest.
Poland 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.
- Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
- Provide detailed feedback on how public perspectives have been captured and taken into account for both budget formulation and execution.
Poland should prioritize the following actions to strengthen budget oversight:
- Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
- In both law and practice, ensure the legislature is consulted prior to the spending of contingency funds that were not identified in the Enacted Budget.