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Mozambique

Open Budget Survey 2017

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

41

out of 100
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Public Participation

7

out of 100
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Budget Oversight

37

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)

41

out of 100

Mozambique provides the public with limited budget information.

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

Mozambique should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement online in a timely manner.
  • Produce and publish a Mid-Year Review.
  • Increase the information provided in the Executive’s Budget Proposal, for example by providing detail on expenditures for years prior to the budget year, details on planned expenditures and revenue estimates for a multiyear period beyond the budget year, and information on expenditures at the program level.

Public Participation

7

out of 100

Mozambique 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
South Africa 24/100
Zambia 15/100
Botswana 15/100
Malawi 15/100
Zimbabwe 9/100
Angola 7/100
Mozambique 7/100
Lesotho 0/100
Namibia 0/100
Swaziland 0/100
Recommendations for Improving Participation

Mozambique 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.
  • The legislature should provide feedback to the public on how citizens’ inputs have been used during legislative deliberations on the annual budget.
  • 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)

37

out of 100

The legislature and supreme audit institution in Mozambique provide weak oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 48/100
Execution/Audit 20/100

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides limited 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?

Weak 39/100

The supreme audit institution provides weak budget oversight.

Recommendations for Improving Oversight

Mozambique 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 publishes reports on its examination of in-year budget implementation online.
  • Ensure the head of the SAI is appointed in a way that ensures his or her independence.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Open Budget Survey 2015

Downloads:
Country Summary - English Country Summary - Portuguese Questionnaire

Transparency (Open Budget Index) 38/100 

The Government of Mozambique provides the public with minimal budget information.

Public Participation 2/100 

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

Budget Oversight 

By legislature 33/100

Budget oversight by the legislature in Mozambique is weak.

By auditor 42/100

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

Recommendations 

Improving Transparency

Mozambique should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner a Year-End Report 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 expenditures for prior years.
Improving Participation

Mozambique 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.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Mozambique 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, the spending of any unanticipated revenue, 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 Questionnaire



See more on budget work in Mozambique »