Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Not Produced||Not Produced|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Published Late|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Not Produced||Not Produced|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of Azerbaijan makes five of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Azerbaijan has failed to publish the Citizens Budget in a timely manner.
To improve budget transparency, Azerbaijan should publish a Citizens Budget in a timely manner, and produce and publish a Pre-Budget Statement and a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
Transparency (Open Budget Index) 51/100
The Government of Azerbaijan provides the public with limited budget information.
Public Participation 19/100
The Government of Azerbaijan is weak in providing the public with opportunities to engage in the budget process.
By legislature 37/100
Budget oversight by the legislature in Azerbaijan is weak.
By auditor 50/100
Budget oversight by the supreme audit institution in Azerbaijan is limited.
Azerbaijan should prioritize the following actions to improve budget transparency:
- Produce and publish a Pre-Budget Statement and Mid-Year Review.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more details on policy narratives and performance information.
- Increase the comprehensiveness of the Year-End Report.
Azerbaijan 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.
Azerbaijan 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.
- Grant the supreme audit institution full powers to undertake audits as it sees fit.
Azerbaijan’s score on the Open Budget Index shows that the government provides the public with minimal information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.