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||Produced for Internal Use Only||Published Late|
|In-Year Reports||Available to the Public||Produced for Internal Use Only|
|Mid-Year Review||Available to the Public||Not Produced|
|Year-End Report||Published Late||Produced for Internal Use Only|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of Burkina Faso makes four 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, Burkina Faso has produced In-Year Reports for internal use only and has failed to produce the Mid-Year Review.
To improve budget transparency, Burkina Faso should publish a Year-End Report and In-Year Reports and publish a Citizens Budget in a timely manner. 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) 43/100
The Government of Burkina Faso provides the public with limited budget information.
Public Participation 10/100
The Government of Burkina Faso is weak in providing the public with opportunities to engage in the budget process.
By legislature 39/100
Budget oversight by the legislature in Burkina Faso is weak.
By supreme auditor 50/100
Budget oversight by the supreme audit institution in Burkina Faso is limited.
Burkina Faso should prioritize the following actions to improve budget transparency:
- Publish a Citizens Budget.
- Publish in a timely manner a Year-End Report.
- Further increase the comprehensiveness of the Executive’s Budget Proposal by presenting information on the classification of expenditures for future years and the classification of revenues for future years.
Burkina Faso 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 as well as on the audit reports 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 participate in audit investigations.
Burkina Faso should prioritize the following actions to strengthen budget oversight:
- Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
- In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, 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).
Burkina Faso’s score on the Open Budget Index shows that the government provides the public with scant information on the central government’s budget and financial activities during the course of the budget year. This makes it very difficult for citizens to hold government accountable for its management of the public’s money.