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Hungary

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.

Hungary

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedProduced for Internal Use Only
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedProduced for Internal Use Only
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Hungary makes five 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.

To improve budget transparency, Hungary should produce and publish a Citizens Budget 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.


2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 49/100 

The Government of Hungary provides the public with limited budget information.

Public Participation 31/100 

Hungary is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 58/100 

Budget oversight by the legislature in Hungary is limited.

By auditor 83/100 

Budget oversight by the supreme audit institution in Hungary is adequate.

Recommendations

Improving Transparency

Hungary should prioritize the following actions to improve budget transparency:

  • Produce and publish a Pre-Budget Statement, a Citizens Budget, and a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting more data on debt, including its composition and interest rates.
  • Increase the comprehensiveness of the Year-End Report by presenting, for example, a detailed narrative discussion explaining differences between planned versus actual outcomes.
  • Publish the tables and data in budget documents in a machine-readable format.
Improving Participation

Hungary 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.
Improving Oversight

Hungary 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.
  • Establish regular consultations on budget matters between the executive and the legislature.



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