Open Budget Index 2006 - Philippine Center for Investigative ...

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Table 7 & 8 Year-End Report Quantity of Publicly Available Information by Country Top Performer: Provides Much Information to Citizens Brazil France New Zealand Poland Slovenia South Africa South Korea Sweden United Kingdom Provides Partial Information to Citizens Albania Algeria Angola Argentina Bolivia Botswana Bulgaria Burkina Faso Chad Colombia Costa Rica Croatia Czech Republic Ecuador Egypt El Salvador Georgia Guatemala Honduras India Indonesia Jordan Kazakhstan Kenya Mexico Mongolia Morocco Namibia Nepal Nicaragua Norway Pakistan Papua New Guinea Peru Philippines Romania Russia Sri Lanka United States Vietnam Zambia No Year-End Report Made Available to the Public Azerbaijan Bangladesh Cameroon Ghana Malawi Nigeria Tanzania Turkey Uganda The country’s percentage score for Year-End Report was obtained by averaging the responses to Questions 102-111 on the Open Budget Questionnaire. The countries that scored 80-100 percent were placed in the performance category Top Performer, those with scores 79 percent or below, but more than 0 percent were placed in performance category Provides Partial Information, those with scores of 0 percent were placed in the category No Year-End Report Made Available to the Public. 16
Auditor’s Report Quantity of Publicly Available Information by Country Top Performer: Provides Much Information to Citizens Colombia Croatia France India Mongolia New Zealand Norway Philippines Poland Russia Slovenia South Africa South Korea Sweden United Kingdom United States Provides Partial Information to Citizens Albania Bolivia Botswana Brazil Bulgaria Costa Rica Czech Republic Georgia Guatemala Honduras Indonesia Jordan Kazakhstan Kenya Mexico Namibia Nepal Pakistan Peru Romania Sri Lanka Tanzania Turkey Uganda Zambia No Auditor’s Report Made Available to the Public Algeria Angola Argentina Azerbaijan Bangladesh Burkina Faso Cameroon Chad Ecuador Egypt El Salvador Ghana Malawi Morocco Nicaragua Nigeria Papua New Guinea Vietnam The country’s percentage score for Auditor’s Reports was obtained by averaging the responses to Questions 112-114, and 116 on the Open Budget Questionnaire. The countries that scored 80-100 percent were placed in the performance category Top Performer, those with scores 79 percent or below, but more than 0 percent were placed in performance category Provides Partial Information, those with scores of 0 percent were placed in the category No Auditor’s Report Made Available to the Public. Auditor’s Report All countries should have an office independent of the executive that performs audits of the government’s annual accounts. The annual auditor’s attestation report should be issued by a body that is independent from the executive (not by the government’s internal auditor or other entity attached to the executive). In most countries, the external auditor is part of the legislature or, in civil law countries, part of the judiciary. Auditors review expenditures to ensure that spending conforms to the requirements and procedures approved by the legislature in the annual budget and in the country’s budget laws. The adjoining table shows that an alarmingly high number of countries (17) included in the survey do not issue auditing reports at all to the public, while 25 countries made available only partial information to the public. 17
Page 2 and 3: TABLE OF CONTENTS SUMMARY..........
Page 4 and 5: advocating for stronger public sect
Page 6 and 7: that explains the budget in terms a
Page 8 and 9: of government to hold the executive
Page 10 and 11: Budget Questionnaire are from acade
Page 12 and 13: Calculating the Open Budget Index T
Page 14 and 15: Table 1 Open Budget Index 2006 Whic
Page 16 and 17: III. A CLOSER LOOK AT KEY BUDGET DO
Page 18 and 19: Table 3 Executive’s Budget Propos
Page 20 and 21: Table 5 In-Year Reports on Executio
Page 24 and 25: IV. HOW DOES THE PUBLIC OBTAIN ACCE
Page 26 and 27: consistent with best practice stand
Page 28 and 29: Table 10 & 11 How Long Does the Exe
Page 30 and 31: Table 13 & 14 Does the Executive Ap
Page 32 and 33: When are Audited Accounts Available
Page 34 and 35: VII. FUTURE STEPS The Open Budge In
Page 37 and 38: Open Budget Index 2006 Country Perc
Page 39 and 40: Mid-Year Review Quantity of Publicl

Open Budget Index 2006 - Philippine Center for Investigative ...

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