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.
Budget Oversight
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.
Recommendations
Improving Transparency
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.
Improving Participation
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.
Improving Oversight
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.