Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Not Produced||Not Produced|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Produced for Internal Use Only||Produced for Internal Use Only|
|Mid-Year Review||Produced for Internal Use Only||Not Produced|
|Year-End Report||Produced for Internal Use Only||Published Late|
|Audit Report||Produced for Internal Use Only||Not Produced|
As of 31 December 2016, the government of Angola makes three of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.
To improve budget transparency, Angola should publish a Year-End Report in a timely manner, publish In-Year Reports, and produce and publish an Audit Report. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
Transparency (Open Budget Index) 26/100
The Government of Angola provides the public with minimal budget information.
Public Participation 12/100
The Government of Angola is weak in providing the public with opportunities to engage in the budget process.
By legislature 20/100
Budget oversight by the legislature in Angola is weak.
By auditor 33/100
Budget oversight by the supreme audit institution in Angola is weak.
Angola should prioritize the following actions to improve budget transparency:
- Publish the Year-End Report, Audit Report, In-Year Reports, and Mid-Year Review in a timely and consistent way.
- Produce and publish the Pre-Budget Statement.
- Increase the comprehensiveness of the Executive’s Budget Proposal, for example by presenting more comprehensive information on the classification of expenditures for future years and the classification of expenditures for prior years.
Angola should prioritize the following actions to improve budget participation:
- Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
- Open hearings on the Audit Report to the public.
- Publish reports on public budget hearings.
- Promote the involvement of civil society in the monitoring of budget execution.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Angola 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.
- Require legislative or judicial approval to remove the head of the supreme audit institution.
Angola’s score on the Open Budget Index shows that the government provides the public with scant information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.