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Strengthening Public Finance Accountability for Global Development Goals

Learn about the Open Budget Survey, an independent and comparable biennial survey based on international standards, which measures transparency, public participation, and oversight in public finance. Discover key findings and improvements made between 2012 and 2015. Despite progress, challenges remain.

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Strengthening Public Finance Accountability for Global Development Goals

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  1. Improving the accountability of public finance is crucial for achieving global development goals

  2. Methodology: The Open Budget Survey • Independent • Comparable • Biennial • Based on international standards www.InternationalBudget.org

  3. Methodology: the research process 18 month process www.InternationalBudget.org

  4. Participation Methodology: the accountability ecosystem Oversight Transparency Transparency • 15 indicators measuring the strength of the legislature and auditors • 16 indicators measuring opportunities for public participation • 109 indicators measuring transparency (the Open Budget Index) www.InternationalBudget.org

  5. The Open Budget Survey 2015: Key findings • The vast majority of the world’s population live in countries that provide insufficient budget information. • Between 2012 and 2015 the world made modest progress toward greater transparency. Substantial gains were made by the least transparent countries. • Problems associated with a lack of transparency are compounded by inadequate public participation and weak formal oversight. • Of the 102 countries surveyed, only four perform adequately across all three pillars of budget accountability. www.InternationalBudget.org

  6. The vast majority of people live in countries that provide insufficient budget information

  7. Distribution of countries by Open Budget Index score • The average score for all survey countries is 45 out of 100. • 78 countries score 60 or less, meaning they provide insufficient information. • 17 countries score 20 or less, meaning scant or no information is available to the public. www.InternationalBudget.org

  8. There are serious gaps in information • One-third of budget documents that should be publicly available are not published. • 16 countries fail to publish an Executive’s Budget Proposal, a country’s foundational budget document. • Even when budget documents are published they often lack important details. www.InternationalBudget.org

  9. The characteristics of countries with different levels of transparency • Average GDP per capita of $14k; many oil dependent economies. • Mix of autocratic and weak democracies. • Least press freedom. • Perceived to be most corrupt. • Average GDP per capita of $11k. • Mix of strong and weak democracies. • Perceived as less corrupt than weak performers. • Average GDP per capita of $27k. • Mostly strong democracies. • Highest press freedom. • Perceived as least corrupt. Weak Performers Limited Performers Top Performers

  10. Between 2012 and 2015 substantial gains in transparency were made by the least transparent countries

  11. Global progress has been modest… • The global average score on the Open Budget Index increased from 43 to 46 in the 100 countries for which we have comparable data. • Countries have increased their scores by an average of 10 points since they were first surveyed. • The biggest gains have been made by countries that are the least transparent. www.InternationalBudget.org

  12. …but some countries have made remarkable progress • The Kyrgyz Republic more than doubled its score, from 20 to 54. • Tunisia nearly quadrupled its score, from 11 to 42. • Francophone Africa made considerable gains, the average score among the eight countries surveyed increased by more than 20 points. www.InternationalBudget.org

  13. More budget documents are being published Number of budget documents published (2012 & 2015) www.InternationalBudget.org

  14. Despite progress, enthusiasm should be tempered • Improvements have come from a low base. • Some countries have regressed. • Twelve countries have remained at the bottom of the Open Budget Index each time they have been surveyed. • In many countries, there is considerable volatility in disclosure practices. www.InternationalBudget.org

  15. For example, in Ghana… The availability of budget documents in Ghana www.InternationalBudget.org

  16. Problems associated with insufficient transparency are compounded by inadequate public participation and weak formal oversight

  17. Most countries don’t provide adequate opportunities for public participation • The average score for public participation is just 25 out of 100. • 82 countries are weak in providing opportunities for the public to participate. • Just seven countries are adequately providing opportunities for public participation. www.InternationalBudget.org

  18. Some countries have introduced innovative participation practices www.InternationalBudget.org

  19. Formal oversight is generally lacking • In more than half of the countries surveyed, legislatures lack access to independent researchers. • In one-third of countries, legislatures are not given enough time to review the budget proposal before it is passed. • In the majority of countries, supreme audit institutions have weak or nonexistent quality assurance systems. www.InternationalBudget.org

  20. Of the 102 countries surveyed, only four perform well across all pillars of budget accountability

  21. Few countries perform adequately across all pillars of budget accountability 32 Countries 35 Countries 18 Countries 13 Countries 4 Countries Note: Adequate refers to scores above 60 on transparency, participation, and the two measures that comprise oversight. www.InternationalBudget.org

  22. Improving transparency, participation, and oversight Recommendation 1: Publish more budget information • Countries that score 40 or below should make more budget documents available to the public. • Countries that score between 41 and 60 should increase the comprehensiveness of budget documents. Recommendation 2: Institutionalize gains in transparency Recommendation 3: Provide more opportunities for public participation in the budget process. • Establish legislative hearings at which the public can testify. • Establish formal mechanisms such as participatory budgeting and social audits. www.InternationalBudget.org

  23. Improving transparency, participation, and oversight Recommendation 4: Empower oversight institutions • Enable legislatures to engage meaningfully in budgets by providing better access to research and analytical capacity. • Support supreme audit institutions to establish quality assurance systems to improve the accuracy and reliability of their reports. Recommendation 5: Promote the development of integrated and accountability budget ecosystems www.InternationalBudget.org

  24. Contact Information • 820 First Street, NESuite 510Washington, DC 20002 • Phone: +1-202-408-1080 • Fax: +1-202-408-8173 • Email: info@internationalbudget.org www.InternationalBudget.org

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