Transparency (Open Budget Index) 87/100
The Government of Sweden provides the public with extensive budget information.
Public Participation 48/100
The Government of Sweden provides the public with limited opportunities to engage in the budget process.
Budget Oversight
By legislature 85/100
Budget oversight by the legislature in Sweden is adequate.
By auditor 100/100
Budget oversight by the supreme audit institution in Sweden is adequate.
Recommendations
Improving Transparency
Sweden should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the economic and functional classification of expenditures for the budget year.
- Increase the comprehensiveness of the Year-End Report by presenting information on planned versus actual performance.
Improving Participation
Sweden should prioritize the following actions to improve budget participation:
- Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
- 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
Sweden should prioritize the following actions to strengthen budget oversight:
- 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.