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Poland

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

59

out of 100
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Public Participation

24

out of 100
Read More

Budget Oversight

82

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)

59

out of 100

Poland provides the public with limited budget information.

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

Poland should prioritize the following actions to improve budget transparency:

  • Publish a Mid-Year Review online.
  • Produce and publish a Citizens Budget online.
  • Increase the information provided in the Executive’s Budget Proposal by providing data on expenditures by economic and functional classifications that are aligned to international standards and by increasing the data on the financial position of the government, such as information on financial and nonfinancial assets.

Public Participation

24

out of 100

Poland 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

Poland 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 the monitoring of the implementation of the national budget. 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 any member of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution by participating in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

82

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 67/100
Execution/Audit 87/100

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 95/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Poland 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 reports on in-year budget implementation and publishes recommendations online.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Learn More

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) 64/100

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

Public Participation 44/100

The Government of Poland provides the public with limited opportunities to engage in the budget process.

Budget Oversight

By legislature 52/100

Budget oversight by the legislature in Poland is limited.

By auditor 92/100

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

Recommendations 

Improving Transparency

Poland should prioritize the following actions to improve budget transparency:

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

Poland 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.
  • Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
  • Provide detailed feedback on how public perspectives have been captured and taken into account for both budget formulation and execution.
Improving Oversight

Poland should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
  • In both law and practice, ensure the legislature is consulted prior to 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

Poland’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 Questionnaire



See more on budget work in Poland »