Portugal | https://archive.internationalbudget.org

The Government of Portugal provides the public with substantial budget information.

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

Budget oversight by the legislature in Portugal is adequate.

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

Portugal should prioritize the following actions to improve budget transparency:

Produce and publish 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 the classification of revenues for future years.
Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual macroeconomic forecasts and on planned versus actual performance.

Portugal 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.

Portugal should prioritize the following actions to strengthen budget oversight:

Establish regular consultations on budget matters between the executive and the legislature.
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.
Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).