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Peru

Open Budget Survey 2017

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

73

out of 100
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Public Participation

22

out of 100
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Budget Oversight

80

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)

73

out of 100

Peru provides the public with substantial budget information.

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

Peru should prioritize the following actions to improve budget transparency:

  • Increase the information provided in the Executive’s Budget Proposal by providing more information on performance and policy and more data on the financial position of the government, such as information on expenditure arrears.
  • Increase the information provided in the Year-End Report, including more information on the comparisons between planned nonfinancial outcomes and actual outcomes, and more information on the comparisons between the original level of funds for policies impacting the most impoverished and actual amounts.
  • Increase the information provided in the Audit Report, including information on actions taken by the executive to address audit recommendations.

Public Participation

22

out of 100

Peru 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
Brazil 35/100
Peru 22/100
Colombia 15/100
Argentina 13/100
Bolivia 13/100
Chile 11/100
Paraguay 11/100
Venezuela 7/100
Ecuador 6/100
Recommendations for Improving Participation

Peru 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.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program.

Budget Oversight (by Legislature & Audit)

80

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 62/100
Execution/Audit 100/100

The legislature provides adequate oversight during the budget cycle. This score reflects that the legislature provides adequate 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 83/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Peru 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 the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Publish the reports of the independent fiscal institution on cost estimates of new policy proposals online.

Open Budget Survey 2015

Downloads:
Country Summary - English Country Summary - Spanish Questionnaire

Transparency (Open Budget Index) 75/100 

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

Public Participation 40/100 

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

Budget Oversight 

By legislature 67/100

Budget oversight by the legislature in Peru is adequate.

By auditor 83/100

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

Recommendations 

Improving Transparency

Peru should prioritize the following actions to improve budget transparency:

  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the administrative and functional classification of expenditures, as well as for all programs for future years, and include a sensitivity analysis on how alternative scenarios of different macroeconomic variables could affect the budget.
  • 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

Peru 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.
  • Publish reports on public budget hearings.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program.
Improving Oversight

Peru should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • 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

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire

Peru’s score on the Open Budget Index shows that the government provides the public with substantial information on the central government’s budget and financial activities during the course of the budget year. This gives citizens tools 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 Peru »