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

V. THE ROLE OF THE LEGISLATURE
In the vast majority of countries, the legislature is constitutionally designated with the responsibility
for oversight of budget matters. The responses to the survey suggest that in many countries the
executive and legislature do not appear committed to adopting practices that would strengthen
public engagement in budget debates, and ultimately accountability to citizens.
A significant factor that can play a role in the legislature’s ability to conduct oversight of budget
issues is the amount of time that the executive allows the legislature to review the annual budget
proposal. The executive can sharply limit the ability of the legislature and public to analyze and
debate the budget by making it public only weeks or days before the new budget year starts. The
OECD Best Practices for Budget Transparency recommends that the budget be tabled at least three
months prior to the start of the budget year. This is the time considered necessary to conduct
careful analysis and to undertake other activities, such as public hearings.
The survey shows that in fact, in many countries a sufficient period for legislative consideration is
not allowed. In 14 of the countries reviewed, the executive tabled the budget in the legislature less
than six weeks before the start of the budget year. And in some extreme cases, such as Ghana and
Zambia, the government does not even present the budget until after the budget year starts. (In the
case of Nepal, cited in the adjoining table, the legislature had been disbanded at the time of the study
due to the declared state of emergency in the country.)
The survey shows that in fact, in many countries a sufficient period for legislative consideration is
not allowed. In 14 of the countries reviewed, the executive tabled the budget in the legislature less
than six weeks before the start of the budget year. And in some extreme cases, such as Ghana and
Zambia, the government does not even present the budget until after the budget year starts. (In the
case of Nepal, cited in the adjoining table, the legislature had been disbanded at the time of the study
due to the declared state of emergency in the country.)
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