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Guatemala

Open Budget Survey 2017

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

61

out of 100
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Public Participation

30

out of 100
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Budget Oversight

57

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)

61

out of 100

Guatemala provides the public with substantial budget information.

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

Guatemala should prioritize the following actions to improve budget transparency:

  • Produce and publish a Mid-Year Review online in a timely manner.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on budget performance measures, linking the budget more closely to policy, and providing detail on extra-budgetary funds.
  • Increase the information provided in the Year-End Report by providing comparisons between planned nonfinancial outcomes and actual outcomes and comparisons between the original macroeconomic forecast and the actual outcome.
  • Continue to publish budget documents in a timely and consistent manner.

Public Participation

30

out of 100

Guatemala 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
Mexico 35/100
Guatemala 30/100
Dominican Republic 17/100
Nicaragua 11/100
Trinidad and Tobago 7/100
Honduras 7/100
Costa Rica 7/100
El Salvador 6/100
Recommendations for Improving Participation

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

  • Pilot mechanisms for members of the public and executive 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.
  • Establish formal mechanisms for the public to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

57

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 71/100
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

Guatemala 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 reports on in-year budget implementation online.
  • Ensure audit processes are reviewed by an independent agency.
  • Consider setting up an independent fiscal institution.

Open Budget Survey 2015

Downloads:
Country Summary - English Country Summary - Spanish Questionnaire

Transparency (Open Budget Index) 46/100 

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

Public Participation 10/100 

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

Budget Oversight 

By legislature 58/100

Budget oversight by the legislature in Guatemala is limited. 

By auditor 83/100

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

Recommendations 

Improving Transparency

Guatemala should prioritize the following actions to improve budget transparency:

  • Publish the Citizens Budget within three months of enacting the budget and publish the Mid-Year Review by September 30 each year.
  • Produce and publish a Pre-Budget Statement.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the economic and program classification of expenditures for future years and the classification of revenues for future years.
Improving Participation

Guatemala 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.
  • Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
Improving Oversight

Guatemala 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.

 



Open Budget Survey 2010

Downloads:
Country Summary Country Summary - Spanish Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Country Summary Questionnaire

Guatemala’s score on the Open Budget Index shows that the government provides the public with some 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 Country Summary Questionnaire



See more on budget work in Guatemala »