Open Budget Survey 2019 :
Côte d'Ivoire

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Contents
Transparency:
34
/100
(Open Budget Index score)
Public Participation:
7
/100
Budget Oversight:
37
/100

Government budget decisions – what taxes to levy, what services to provide, and how much debt to take on – affect how equal a society is and the well-being of its people, including whether the most disadvantaged will have real opportunities for a better life. It is critical that governments inform and engage the public on these vital decisions that impact their lives.

The Open Budget Survey (OBS) is the world’s only independent, comparative and fact-based research instrument that uses internationally accepted criteria to assess public access to central government budget information; formal opportunities for the public to participate in the national budget process; and the role of budget oversight institutions such as the legislature and auditor in the budget process.

The survey helps local civil society assess and confer with their government on the reporting and use of public funds. This 7th edition of the OBS covers 117 countries.

Transparency

This part of the OBS measures public access to information on how the central government raises and spends public resources. It assesses the online availability, timeliness, and comprehensiveness of eight key budget documents using 109 equally weighted indicators and scores each country on a scale of 0 to 100. A transparency score of 61 or above indicates a country is likely publishing enough material to support informed public debate on the budget.

Côte d'Ivoire has a transparency score of 34 (out of 100).

Transparency in Côte d'Ivoire compared to others

Global Average
45
Benin
49
Senegal
46
Mali
38
Côte d'Ivoire
34
Dem. Rep. of Congo
33
Burkina Faso
31
Cameroon
28
Niger
17
Chad
14
0
Insufficient
61
Sufficient
100

Côte d'Ivoire’s ranking: 83 of 117 countries

0
100

How has the transparency score for Côte d'Ivoire changed over time?

24
2017
34
2019
0
Insufficient
61
Sufficient
100

Public availability of budget documents in Côte d'Ivoire

Available to the Public
Published Late, or Not Published Online, or Produced for Internal Use Only
Not Produced
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Document 2017 2019
Pre-Budget Statement
Executive’s Budget Proposal
Enacted Budget
Citizens Budget
In-Year Reports
Mid-Year Review
Year-End Report
Audit Report

How comprehensive is the content of the key budget documents that Côte d'Ivoire makes available to the public?

61-100 / 100
41-60 / 100
1-40 / 100
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Key budget document Document purpose and contents Fiscal year assessed Document content score
Pre-Budget Statement Discloses the broad parameters of fiscal policies in advance of the Executive's Budget Proposal; outlines the government's economic forecast, anticipated revenue, expenditures, and debt. Internal Use
Executive’s Budget Proposal Submitted by the executive to the legislature for approval; details the sources of revenue, the allocations to ministries, proposed policy changes, and other information important for understanding the country's fiscal situation. 41
Enacted Budget The budget that has been approved by the legislature. 100
Citizens Budget A simpler and less technical version of the government's Executive’s Budget Proposal or the Enacted Budget, designed to convey key information to the public. Not Produced
In-Year Reports Include information on actual revenues collected, actual expenditures made, and debt incurred at different intervals; issued quarterly or monthly. 2018 63
Mid-Year Review A comprehensive update on the implementation of the budget as of the middle of the fiscal year; includes a review of economic assumptions and an updated forecast of budget outcomes. Not Produced
Year-End Report Describes the situation of the government's accounts at the end of the fiscal year and, ideally, an evaluation of the progress made toward achieving the budget's policy goals. Internal Use
Audit Report Issued by the supreme audit institution, this document examines the soundness and completeness of the government's year-end accounts. 43

Côte d'Ivoire’s transparency score of 34 in the OBS 2019 is moderately higher than its score in 2017.

What changed in OBS 2019?

Côte d'Ivoire has increased the availability of budget information by:

Increasing the information provided in the Executive's Budget Proposal.
However, Côte d'Ivoire has decreased the availability of budget information by:
Producing the Year-End Report for internal use only.

Recommendations

Côte d'Ivoire should prioritize the following actions to improve budget transparency:

Publish the Pre-Budget Statement and Year-End Report online in a timely manner.
Produce and publish the Citizens Budget and Mid-Year Review online in a timely manner.
Include additional fiscal risk and policy information in the Executive's Budget Proposal.
Improve the comprehensiveness of the Audit Report by including audits of extra-budgetary funds and incorporating an executive summary. In addition, the executive should report publicly on steps it has taken to address audit findings.

Public Participation

Transparency alone is insufficient for improving governance. Inclusive public participation is crucial for realizing the positive outcomes associated with greater budget transparency.

The OBS also assesses the formal opportunities offered to the public for meaningful participation in the different stages of the budget process. It examines the practices of the central government’s executive, the legislature, and the supreme audit institution (SAI) using 18 equally weighted indicators, aligned with the Global Initiative for Fiscal Transparency’s Principles of Public Participation in Fiscal Policies , and scores each country on a scale from 0 to 100.

Côte d'Ivoire has a public participation score of 7 (out of 100).

Public participation in Côte d'Ivoire compared to others

Global Average
14
Dem. Rep. of Congo
31
Benin
24
Cameroon
11
Côte d'Ivoire
7
Mali
4
Burkina Faso
0
Chad
0
Niger
0
Senegal
0
0
Insufficient
61
Sufficient
100

For more information, see here for innovative public participation practices around the world.

Extent of opportunities for public participation in the budget process

0
/100
Formulation
(executive)
0
/100
Approval
(legislature)
25
/100
Implementation
(executive)
0
/100
Audit
(supreme audit institution)

few: 0 - 40; limited: 41 - 60; adequate: 61 - 100

Recommendations

Côte d'Ivoire's Ministry of Finance and Budget has established submissions during budget implementation but, to further strengthen public participation in the budget process, should also prioritize the following actions:

Pilot mechanisms to engage the public during budget formulation.
Expand mechanisms during budget implementation that engage any civil society organization or member of the public who wishes to participate.
Actively engage with vulnerable and underrepresented communities, directly or through civil society organizations representing them.

Côte d'Ivoire's Parliament should prioritize the following actions:

Allow members of the public or civil society organizations to testify during its hearings on the budget proposal prior to its approval.
Allow members of the public or civil society organizations to testify during its hearings on the Audit Report.

Côte d'Ivoire's Court of Accounts should prioritize the following actions to improve public participation in the budget process:

Establish formal mechanisms for the public to assist in developing its audit program and to contribute to relevant audit investigations.

Budget Oversight

The OBS also examines the role that legislatures and supreme audit institutions (SAIs) play in the budget process and the extent to which they provide oversight; each country is scored on a scale from 0 to 100 based on 18 equally weighted indicators. In addition, the survey collects supplementary information on independent fiscal institutions (see Box).

The legislature and supreme audit institution in Côte d'Ivoire, together, provide weak oversight during the budget process, with a composite oversight score of 37 (out of 100). Taken individually, the extent of each institution’s oversight is shown below:

Legislative oversight

0
31
100
weak

Audit oversight

0
50
100
limited

weak: 0 - 40; limited: 41 - 60; adequate: 61 - 100

Recommendations

Côte d'Ivoire's Parliament provides limited oversight during the planning stage of the budget cycle and weak oversight during the implementation stage. To improve oversight, the following actions should be prioritized:

The legislature should debate budget policy before the Executive’s Budget Proposal is tabled and approve recommendations for the upcoming budget.
Legislative committees should publish reports on their examination of the Executive's Budget Proposal on the Parliament's website.
A legislative committee should examine in-year budget implementation and publish reports with their findings online.
In practice, ensure the legislature is consulted before the executive shifts funds specified in the Enacted Budget between administrative units; spends any unanticipated revenue; or reduces spending due to revenue shortfalls during the budget year.
A legislative committee should examine the Audit Report and publish a report with their findings online.

To strengthen independence and improve audit oversight by the Côte d'Ivoire Court of Accounts, the following actions are recommended:

Involve the legislature in the appointment of the head of the supreme audit institution, in accordance with principle 2 of the INTOSAI Guidelines.
Ensure audit processes are reviewed by an independent agency.

The emerging practice of establishing independent fiscal institutions

Côte d'Ivoire does not have an independent fiscal institution (IFI). IFIs are increasingly recognized as valuable independent and nonpartisan information providers to the Executive and/or Parliament during the budget process.

*These indicators are *not* scored in the Open Budget Survey.

Methodology

  • Only documents published and events, activities, or developments that took place through 31 December 2018 were assessed in the OBS 2019.
     
  • The survey is based on a questionnaire completed in each country by an independent budget expert:
    Julien Kouadio Tingain
    Initiative pour la Justice Social, La Transparence et la Bonne Gouvernance en Côte d’Ivoire (SOCIAL JUSTICE)
    18 BP 2526, Abidjan 18
    [email protected]; [email protected]
  • To further strengthen the research, each country’s draft questionnaire is also reviewed by an anonymous independent expert, and in Côte d'Ivoire by a representative of the Ministry of Finance and Budget.

 

Other years

Show Open Budget Survey results for Côte d'Ivoire from:

2017