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||Available to the Public|
|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 Brazil makes eight of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.
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) 77/100
The Government of Brazil provides the public with substantial budget information.
Public Participation 71/100
The Government of Brazil provides the public with substantial opportunities to engage in the budget process.
By legislature 80/100
Budget oversight by the legislature in Brazil is adequate.
By auditor 75/100
Budget oversight by the supreme audit institution in Brazil is adequate.
Brazil should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal, for example by presenting more information on the classification of both revenues and expenditures for future years, or by including information on quasi-fiscal activities and financial and non-financial assets.
- Increase the comprehensiveness of the Mid-Year Review, for example by including an explanation of the differences between the original and updated expenditure estimates or by presenting expenditure estimates by administrative, functional, and program classification.
- Provide an official update for the Multi-Annual Plan (PPA) as a key document to influence and orient the annual budget, including budget allocations for specific programs.
- Respect the timeframe envisaged in the legislation regarding the budget cycle and the publication of budget documents.
Brazil should prioritize the following actions to improve budget participation:
- Provide detailed feedback on how public perspectives have been captured and taken into account.
- Create and institutionalize effective forms of participation for both the Multi-Annual Plan and the Annual Budget (not just informative meetings and public hearings, but arenas where society can influence decisions on policy priorities).
Brazil 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.
Brazil’s score on the Open Budget Index shows that the government provides the public with substantial information on the central government’s budget and financial activities during the course of the budget year. This gives citizens some tools to hold government accountable for its management of the public’s money.