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Bulgaria

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

66

out of 100
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Public Participation

22

out of 100
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Budget Oversight

59

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)

66

out of 100

Bulgaria provides the public with substantial budget information.

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

Bulgaria should prioritize the following actions to improve budget transparency:

  • Increase the information and data provided on the financial position of the government and on expenditures in the Executive’s Budget Proposal.
  • Provide detailed data on comparisons between planned nonfinancial outcomes and actual outcomes in the Year-End Report and increase the information provided in the Citizens Budget.

Public Participation

22

out of 100

Bulgaria 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
Ukraine 30/100
Poland 24/100
Bulgaria 22/100
Hungary 11/100
Czech Republic 9/100
Slovakia 9/100
Moldova 7/100
Romania 6/100
Recommendations for Improving Participation

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

  • Actively engage with individuals or civil society organizations representing vulnerable and underrepresented communities during the formulation and monitoring of the implementation of the national budget.
  • Hold legislative hearings on the Audit Report, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

59

out of 100

The legislature and supreme audit institution in Bulgaria provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 67/100
Execution/Audit 33/100

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

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

Adequate 72/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

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

  • Ensure the legislature holds a debate on budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendations for the upcoming budget.
  • Ensure a legislative committee examines and publishes a report on the Audit Report online.
  • Ensure audit processes are reviewed by an independent agency.
  • Publish the reports of the independent fiscal institution on macroeconomic or fiscal forecasts and on cost estimates of new policy proposals online.

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The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 65/100

The Government of Bulgaria provides the public with substantial budget information.

Public Participation 38/100 

The Government of Bulgaria provides the public with weak opportunities to engage in the budget process.

Budget Oversight 

 By legislature 39/100

Budget oversight by the legislature in Bulgaria is weak.

By auditor 84/100

Budget oversight by the supreme audit institution in Bulgaria is adequate.

Recommendations 

Improving Transparency

Bulgaria should prioritize the following actions to improve budget transparency:

  •  Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on sensitivity analysis on how alternative scenarios of different macroeconomic variables could affect the budget and on extra-budgetary funds.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest and on planned versus actual performance.
  • Increase the comprehensiveness of the Citizens Budget and Mid-Year Review.
 Improving Participation

Bulgaria 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.
  • Provide detailed feedback on how public perspectives have been captured and taken into account.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
 Improving Oversight

Bulgaria should prioritize the following actions to strengthen budget oversight:

  •  Establish a specialized budget research office for the legislature.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget and the spending of contingency funds that were not identified in the Enacted Budget.

Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire

Bulgaria’s score on the Open Budget Index shows that the government provides the public with some, albeit incomplete, information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.


Open Budget Survey 2006

Downloads:
Country Summary Questionnaire



See more on budget work in Bulgaria »