Transparency (Open Budget Index) 57/100
The Government of Slovakia provides the public with limited budget information.
Public Participation 25/100
The Government of Slovakia 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 Slovakia is weak.
By auditor 67/100
Budget oversight by the supreme audit institution in Slovakia is adequate.
Recommendations
Improving Transparency
Slovakia should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on policy narratives and performance information and include a sensitivity analysis on how alternative scenarios of different macroeconomic variables could affect the budget.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual macroeconomic forecasts and on planned versus actual performance.
Improving Participation
Slovakia 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 at which testimony from the public is heard.
- Establish formal mechanisms for the public to participate in audit investigations.
Improving Oversight
Slovakia 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.
- Establish a system of quality control for the supreme audit institution.