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Slovakia

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

59

out of 100
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Public Participation

9

out of 100
Read More

Budget Oversight

56

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

Slovakia provides the public with limited budget information.

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

Slovakia should prioritize the following actions to improve budget transparency:

  • Produce and publish a Mid-Year Review.
  • Increase the information provided on performance, policy, and the financial position of the government in the Executive’s Budget Proposal.

Public Participation

9

out of 100

Slovakia 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

Slovakia 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.
  • 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 participate in the supreme audit institution’s relevant audit investigations.

Budget Oversight (by Legislature & Audit)

56

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 67/100
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 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

Slovakia 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.
  • In practice, ensure the legislature is consulted before the executive shifts funds between administrative units specified in the Enacted Budget during the budget year, spends any unanticipated revenue, or reduces spending due to revenue shortfalls.
  • Ensure audit processes are reviewed by an independent agency.

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) 57/100 

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

Public Participation 25/100 

The Government of Slovakia 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 Slovakia is weak. 

By auditor 67/100

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

Recommendations 

Improving Transparency

Slovakia should prioritize the following actions to improve budget transparency:

  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on policy narratives and performance information 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 macroeconomic forecasts and on planned versus actual performance.
Improving Participation

Slovakia 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 at which testimony from the public is heard.
  • Establish formal mechanisms for the public to participate in audit investigations.
Improving Oversight

Slovakia 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.
  • Establish a system of quality control for the supreme audit institution.

 


Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire



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