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Spain

Open Budget Survey 2017

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

54

out of 100
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Public Participation

2

out of 100
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Budget Oversight

56

out of 100
Read More

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)

54

out of 100

Spain provides the public with limited budget information.

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

Spain should prioritize the following actions to improve budget transparency:

  • Continue to publish an Audit Report. During the research period for the OBS 2017, an Audit Report was not made publicly available. This practice has since been adopted, and, accordingly, the Audit Report for fiscal year 2015 has been published in a timely manner.
  • Produce and publish a Mid-Year Review, a Year-End Report and a Citizens Budget online in a timely manner.
  • Increase the information provided in the Executive’s Budget Proposal by increasing data on the macroeconomic forecast and data on the financial position of the government.

Public Participation

2

out of 100

Spain 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
United Kingdom 57/100
Canada 39/100
United States 22/100
France 17/100
Germany 17/100
Norway 17/100
Sweden 17/100
Portugal 15/100
Italy 7/100
Spain 2/100
Recommendations for Improving Participation

Spain 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 formulation of the annual budget, 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)

56

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 67/100
Execution/Audit 20/100

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

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

  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

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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 Country Summary - Spanish Questionnaire

Transparency (Open Budget Index) 58/100 

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

Public Participation 17/100 

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

Budget Oversight 

By legislature 43/100

Budget oversight by the legislature in Spain is limited. 

By auditor 67/100

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

Recommendations 

Improving Transparency

Spain should prioritize the following actions to improve budget transparency:

  • Produce and publish an Audit Report, a Citizens Budget, and a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and on the classification of revenues for future years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual expenditures and on planned versus actual debt and interest.
Improving Participation

Spain 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 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 collaborate with civil society to evaluate the performance and results of the public policies and the institutions.
Improving Oversight

Spain 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.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

 



Open Budget Survey 2010

Downloads:
Country Summary Country Summary - Spanish Questionnaire



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