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Tunisia

Open Budget Survey 2017

Downloads:
Country Summary - Arabic Country Summary - English Country Summary - French Questionnaire
Transparency

39

out of 100
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Public Participation

2

out of 100
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Budget Oversight

35

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)

39

out of 100

Tunisia provides the public with minimal budget information.

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

Tunisia should prioritize the following actions to improve budget transparency:

  • Publish an Audit Report online in a timely manner.
  • Produce and publish a Pre-Budget Statement and a Mid-Year Review.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on expenditures, planned nonfinancial performance, and how the budget is linked to policy.

Public Participation

2

out of 100

Tunisia 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
Egypt 11/100
Jordan 11/100
Qatar 2/100
Tunisia 2/100
Algeria 0/100
Iraq 0/100
Lebanon 0/100
Morocco 0/100
Saudi Arabia 0/100
Sudan 0/100
Yemen 0/100
Recommendations for Improving Participation

Tunisia 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 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 and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

35

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 72/100
Execution/Audit 0/100

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 cycle and no oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Weak 22/100

The supreme audit institution provides weak budget oversight.

Recommendations for Improving Oversight

Tunisia 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.
  • Require legislative or judicial approval to appoint and/or remove the head of the supreme audit institution.
  • Consider setting up an independent fiscal institution.

Open Budget Survey 2015

Downloads:
Country Summary - Arabic Country Summary - English Country Summary - French Questionnaire

Transparency (Open Budget Index) 42/100 

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

Public Participation 21/100 

The Government of Tunisia 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 Tunisia is weak.

By auditor 50/100

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

Recommendations 

Improving Transparency

Tunisia should prioritize the following actions to improve budget transparency:

  • Produce and publish a Pre-Budget Statement and a Mid-Year Review.
  • Publish in a timely manner the Audit Report.1
  • 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.
Improving Participation

Tunisia 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

Tunisia should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
  • 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.
  • Require legislative or judicial approval to remove the head of the supreme audit institution.

 





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