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||Not Produced||Not Produced|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Available to the Public||Not Available Online|
|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 Poland makes six of eight key budget documents publicly available online in a timeframe consistent with international standards. In prior rounds of the Open Budget Survey, IBP accepted documents that were available upon request and/or in hard copy only as being “publicly available.” In 2016 we updated this definition to require that all documents be published on a relevant government website. For more information, please read our update on the Open Budget Survey.
Since the Open Budget Survey 2015, which assessed budget documents that were available to the public up to 30 June 2014, Poland has not published the Mid-Year Review on the relevant government website (hard copies are available on request).
To improve budget transparency, Poland should produce and publish a Citizens Budget, and publish a Mid-Year Review on the relevant government website. 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) 64/100
The Government of Poland provides the public with substantial budget information.
Public Participation 44/100
The Government of Poland provides the public with limited opportunities to engage in the budget process.
By legislature 52/100
Budget oversight by the legislature in Poland is limited.
By auditor 92/100
Budget oversight by the supreme audit institution in Poland is adequate.
Poland should prioritize the following actions to improve budget transparency:
- Produce and publish a Citizens Budget.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of expenditures for prior years.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest.
Poland 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.
- Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
- Provide detailed feedback on how public perspectives have been captured and taken into account for both budget formulation and execution.
Poland should prioritize the following actions to strengthen budget oversight:
- Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
- 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.
Poland’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.