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Peru

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.

Peru

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewAvailable to the PublicAvailable to the Public
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 Peru makes all of the 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.


2015

Downloads:
Country Summary - English Country Summary - Spanish Questionnaire

Transparency (Open Budget Index) 75/100 

The Government of Peru provides the public with substantial budget information.

Public Participation 40/100 

The Government of Peru is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight 

By legislature 67/100

Budget oversight by the legislature in Peru is adequate.

By auditor 83/100

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

Recommendations 

Improving Transparency

Peru should prioritize the following actions to improve budget transparency:

  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the administrative and functional classification of expenditures, as well as for all programs for future years, and include a sensitivity analysis on how alternative scenarios of different macroeconomic variables could affect the budget.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual expenditures and on planned versus actual debt and interest.
Improving Participation

Peru 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.
  • Publish reports on public budget hearings.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program.
Improving Oversight

Peru should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

 




2008

Downloads:
Country Summary Questionnaire

Peru’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 tools to hold government accountable for its management of the public’s money.





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