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||Available to the Public||Available to the Public|
|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||Available to the Public|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Available to the Public||Not Produced|
|Year-End Report||Not Produced||Available to the Public|
|Audit Report||Not Produced||Available to the Public|
As of 31 December 2016, the government of Benin makes seven of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Benin has failed to produce the Mid-Year Review, but published the Year-End Report and the Audit Report.
To improve budget transparency, Benin should produce and publish 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) 45/100
The Government of Benin provides the public with limited budget information.
Public Participation 17/100
The Government of Benin is weak in providing the public with opportunities to engage in the budget process.
By legislature 27/100
Budget oversight by the legislature in Benin is weak.
By auditor 42/100
Budget oversight by the supreme audit institution in Benin is limited.
Benin should prioritize the following actions to improve budget transparency:
- Produce and publish a Year-End Report and an Audit Report.
- Increase the comprehensiveness of the Executive Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of revenues for future years.
- Increase the comprehensiveness of the Pre-Budget Statement by including information on the composition of the total debt and multi-year expenditure estimates.
Benin 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 state of the economy that are attended by the executive and open to the public.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Benin should prioritize the following actions to strengthen budget oversight:
- Ensure the legislature holds a pre-budget debate and the outcome is reflected in the Enacted Budget.
- Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
- Grant the supreme audit institution full powers to undertake audits as it sees fit.