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Tunisia

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.

Tunisia

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedNot Produced
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 ReviewNot ProducedAvailable to the Public
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportNot ProducedPublished Late

As of 31 December 2016, the government of Tunisia makes six of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Tunisia has published the Mid-Year Review.

To improve budget transparency, Tunisia should produce and publish a Pre-Budget Statement and publish an Audit Report in a timely manner. 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 - Arabic Country Summary - English Country Summary - French Questionnaire

Transparency (Open Budget Index) 42/100 

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

Public Participation 21/100 

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

Budget Oversight 

By legislature 33/100

Budget oversight by the legislature in Tunisia is weak.

By auditor 50/100

Budget oversight by the supreme audit institution in Tunisia is limited.

Recommendations 

Improving Transparency

Tunisia should prioritize the following actions to improve budget transparency:

  • Produce and publish a Pre-Budget Statement and a Mid-Year Review.
  • Publish in a timely manner the Audit Report.1
  • 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.
Improving Participation

Tunisia 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 as well as on audit reports at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Tunisia should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
  • Require legislative or judicial approval to remove the head of the supreme audit institution.

 





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