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||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Not Produced||Not Produced|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Not Produced||Not Produced|
|Year-End Report||Available to the Public||Not Produced|
|Audit Report||Published Late||Published Late|
As of 31 December 2016, the government of Spain makes four of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Spain has failed to produce the Year-End Report.
To improve budget transparency, Spain should produce and publish a Year-End Report, publish an Audit Report in a timely manner, and produce and publish a Citizens Budget. 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) 58/100
The Government of Spain provides the public with limited budget information.
Public Participation 17/100
The Government of Spain is weak in providing the public with opportunities to engage in the budget process.
By legislature 43/100
Budget oversight by the legislature in Spain is limited.
By auditor 67/100
Budget oversight by the supreme audit institution in Spain is adequate.
Spain should prioritize the following actions to improve budget transparency:
- Produce and publish an Audit Report, a Citizens Budget, and 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 on the classification of revenues for future years.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual expenditures and on planned versus actual debt and interest.
Spain 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 assist the supreme audit institution to formulate its audit program and collaborate with civil society to evaluate the performance and results of the public policies and the institutions.
Spain 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 and 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).