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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 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicNot Produced
Audit ReportPublished LatePublished 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.


Country Summary - English Country Summary - Spanish Questionnaire

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.

Budget Oversight 

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.


Improving Transparency

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.
Improving Participation

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.
Improving Oversight

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).


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