Spain | https://archive.internationalbudget.org

The Government of Spain provides the public with limited budget information.

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

Budget oversight by the legislature in Spain is limited.

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

Spain should prioritize the following actions to improve budget transparency:

Produce and publish an Audit Report, a Citizens Budget, 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 revenues for future years.
Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual expenditures and on planned versus actual debt and interest.

Spain 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 assist the supreme audit institution to formulate its audit program and collaborate with civil society to evaluate the performance and results of the public policies and the institutions.

Spain 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 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).