Next Country »
« Back to Country List

Portugal

Open Budget Survey 2017

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

66

out of 100
Read More

Public Participation

15

out of 100
Read More

Budget Oversight

72

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)

66

out of 100

Portugal provides the public with substantial budget information.

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

Portugal should prioritize the following actions to improve budget transparency:

  • Produce and publish a Mid-Year Review and a Citizens Budget.
  • Increase the information provided in the Executive’s Budget Proposal by providing additional detail on expenditures, providing more detail on budget performance measures, and linking the budget more closely to policy.
  • Increase the information provided in the Year-End Report by providing comparisons between planned and actual nonfinancial outcomes, as well as comparisons between the original macroeconomic forecast and actual outcome.

Public Participation

15

out of 100

Portugal 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

Portugal 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, above and beyond the government’s participatory budgeting initiative. These mechanisms could build on innovations such as social audits. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold regular legislative hearings on the formulation of the annual budget, during which any 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.

Budget Oversight (by Legislature & Audit)

72

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 86/100
Execution/Audit 53/100

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 limited 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

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

  • Ensure a legislative committee publishes reports on its examination of in-year budget implementation online.
  • In practice, ensure the legislature is consulted before the executive reduces spending due to revenue shortfalls.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

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 Country Summary - Portuguese Questionnaire

Transparency (Open Budget Index) 64/100

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

Public Participation 25/100 

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

Budget Oversight

By legislature 70/100

Budget oversight by the legislature in Portugal is adequate.

By auditor 67/100

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

Recommendations 

Improving Transparency

Portugal should prioritize the following actions to improve budget transparency:

  • Produce and publish 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 the classification of revenues for future years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual macroeconomic forecasts and on planned versus actual performance.
Improving Participation

Portugal 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

Portugal should prioritize the following actions to strengthen budget oversight:

  • Establish regular consultations on budget matters between the executive and the legislature.
  • 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.
  • 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 Portugal »