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Benin

Open Budget Survey 2017

Downloads:
Country Summary - English Country Summary - French Questionnaire - English Questionnaire - French
Transparency

39

out of 100
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Public Participation

9

out of 100
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Budget Oversight

61

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

39

out of 100

Benin provides the public with minimal budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Benin should prioritize the following actions to improve budget transparency:

  • Produce and publish a Mid-Year Review.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on expenditures, debt, and the financial position of the government.
  • Increase the information provided in the Year-End Report by providing a more comprehensive account of actual outcomes for expenditures and comparisons between planned outcomes and actual outcomes for revenues.
  • Continue to publish the Audit Report online in a timely manner.

Public Participation

9

out of 100

Benin provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Benin 9/100
Democratic Republic of Congo 9/100
Cameroon 7/100
Mali 6/100
Senegal 2/100
Chad 0/100
Côte d’Ivoire 0/100
Burkina Faso 0/100
Niger 0/100
Recommendations for Improving Participation

Benin should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the Audit Report, during which members of the public or civil society organizations can testify.

Budget Oversight (by Legislature & Audit)

61

out of 100

The legislature and supreme audit institution in Benin provide adequate oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 57/100
Execution/Audit 67/100

The legislature provides adequate oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and adequate oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 61/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Benin should prioritize the following actions to make budget oversight more effective:

  • Ensure legislative committees examine and publish reports on their analysis of the Executive’s Budget Proposal online.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure audit processes are reviewed by an independent agency.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Open Budget Survey 2015

Downloads:
Country Summary - English Country Summary - French Questionnaire

Transparency (Open Budget Index) 45/100 

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

 Public Participation 17/100

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

Budget Oversight

By legislature 27/100

Budget oversight by the legislature in Benin is weak.

 By auditor 42/100

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

Recommendations

Improving Transparency

Benin should prioritize the following actions to improve budget transparency:

  •  Produce and publish a Year-End Report and an Audit Report.
  • Increase the comprehensiveness of the Executive Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of revenues for future years.
  • Increase the comprehensiveness of the Pre-Budget Statement by including information on the composition of the total debt and multi-year expenditure estimates.
 Improving Participation

Benin 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 state of the economy that are attended by the executive and open to the public.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
 Improving Oversight

Benin should prioritize the following actions to strengthen budget oversight:

  •  Ensure the legislature holds a pre-budget debate and the outcome is reflected in the Enacted Budget.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • Grant the supreme audit institution full powers to undertake audits as it sees fit.




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