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 Sweden 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.
Transparency (Open Budget Index) 87/100
The Government of Sweden provides the public with extensive budget information.
Public Participation 48/100
The Government of Sweden provides the public with limited opportunities to engage in the budget process.
By legislature 85/100
Budget oversight by the legislature in Sweden is adequate.
By auditor 100/100
Budget oversight by the supreme audit institution in Sweden is adequate.
Sweden should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the economic and functional classification of expenditures for the budget year.
- Increase the comprehensiveness of the Year-End Report by presenting information on planned versus actual performance.
Sweden 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 at which testimony from the public is heard.
- Establish formal mechanisms for the public to participate in audit investigations.
Sweden 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.
Sweden’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.