This document discusses budget transparency as a core pillar of open government. It provides an overview of the MENA-OECD Open Government Project, which aims to promote responsive, participatory and accountable governments through peer reviews and capacity building. Budget transparency is one of the OGP minimum eligibility criteria and involves publishing budget reports and data to increase accountability and engagement. The document analyzes budget transparency practices in Morocco and Tunisia based on OECD principles and recommendations, finding that both countries have made progress but can still improve participation and accessibility of budget information.

1. BUDGET
TRANSPARENCY
A core pillar of Open Government
Katharina Zuegel
MENA-OECD Governance Programme

2. • MENA-OECD Open Government Project
• Open Government
• Budget Transparency
• Budget transparency in Morocco and
Tunisia
Agenda

3. MENA-OECD Open Government
Project
The support to MENA countries includes:
 Peer review of the open government framework with policy recommendations:
 Highlighting opportunities and challenges for open government
 Measuring the performance of the country vis-à-vis OGP eligibility criteria and
recommendations to reach eligibility and elaborate an OGP Action Plan
 Capacity building trainings
 International knowledge sharing conferences
OECD
International
Open
Government
Forum
Discussion between MENA Ministers
and civil society at the OGP Summit
Promoting responsive, participatory and accountable
governments that can foster socio-economic development

4. Open Government
What is Open Government?
The OECD defines open government as “the
transparency of government actions, the accessibility of
government services and information, and the
responsiveness of government to new ideas, demands
and needs.

5. Open Government

6. Open Government Partnership (OGP)
Launched on 20 September 2011 by 8
countries with today 65 members,
including Jordan, Tunisia and Morocco
on its way to accession.
The OECD is an official
multilateral partner
The OGP is a global partnership to improve the
availability of information, promote citizen’s
engagement, reinforce integrity and improve access to
new technologies for transparency and
accountability.
The OGP Process:
 Reach eligibility
 Elaborate an Action Plan in
consultation with citizens
 Self-report
 Independent Evaluation

7. Budget transparency – a pillar of open
government
OGP minimum eligibility
criteria
 Budget transparency
Publication of the Executive’s Budget
Proposal and thee= Audit Report
 Access to information
 Public Officials Asset Disclosure
 Citizen participation
OECD Open Government
Principles
 Engagement
 Transparency
 Accountability
 Integrity
openness about policy
intentions, formulation
and implementation
broad consultation and
debate on sources and
use of public funds
OGP grand
challenge:
3) More
Effectively
Managing Public
Resources

8. Consequences of little budget
transparency
• Possible consequences:
• Insufficient control of the
budget process
• Inefficient and
inappropriate use of public
funds
• Corruption and other
procedural abuses
Effects of budget transparency
• Improve decision-making
• Facilitate engagement of
citizens and Parliament
• Better allocation of public
resources & better policy
choices
• Accountability
• Restore trust of citizens,
business and donors in state
institutions
• Macro-economic stability and
economic development
Why budget transparency?

9. 1) Publication of
Budget reports
OECD Best Practices for Budget
Transparency (2002)
 The budget
 Pre-budget report
 Monthly reports
 Mid-year report
 Year-end report
 Pre-election report
 Long-term report
2) Specific
disclosures
 Economic assumptions
 Tax expenditures
 Financial liabilities and
financial assets
 Non-financial assets
 Employee pension
obligations
 Contingent liabilities

10. Are the economic assumptions underlying the budget and the
methodology used to establish them published/publicly available?
OECD Best Practices for Budget
Transparency (2002)
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2012 2007
Publicly available Not publicly available
Note: Percentage of
participating
OECD countries
(33 in 2012 and 33
in 2007).

11. 3) Integrity, control and
accountability
OECD Best Practices for Budget
Transparency (2002)
Accounting policies
 A summary of relevant accounting policies should accompany all reports
Systems and responsibility
 A dynamic system of internal financial controls,
 Each report should contain a statement of responsibility certifying that all
government decisions with a fiscal impact have been included in the report
Audit
 The year-end report audited by the Supreme Audit Institution
 Audit reports scrutinised by Parliament
Public and parliamentary scrutiny
 Parliament has the opportunity and the resources to examine budget reports
 All budget reports are freely available to the public via internet
 The Finance Ministry promotes an understanding of the budget process by
individual citizens and non-governmental organisations

12. OECD Draft Principles of Budgetary
Governance (2014)
Budgeting
within
fiscal
objectives
Quality,
integrity &
independent
audit
Comprehensi
ve budget
accounting
Effective
budget
execution
Alignment
with medium-term
strategic
plans and
priorities
Performance,
evaluation &
VFM
Transparency,
openness &
accessibility
Participative,
Inclusive
& Realistic
Debate
Fiscal Risks &
Sustainability
Capital
budgeting
framework

13. Transparency and
accessibility of the budget
 Publication of all budget reports
fully, promptly and routinely,
and in a way that is accessible to
citizens, in open data format
 “citizen’s budget” or budget
summary, in a standard and
user-friendly format
 the design and use of budget data
for open government, integrity,
programme evaluation and policy
coordination
OECD Draft Principles of Budgetary
Governance (2014)
Evidence
from
Government
at a Glance
Countries with
citizen budget Countries
without
citizen
budget

14. inclusive, participative and realistic
debate on budgetary choices
From access to information to engagement
Participation of Parliament ex ante as well
as ex post
engagement of parliaments, citizens and
civil society about key priorities, trade-offs,
opportunity costs and value for
money
OECD Draft Principles of Budgetary
Governance (2014)

15. Findings from the Open Government Review
Budget transparency in Tunisia
• Publication of the Executive Budget
Proposal
• Enacted budget; Preparatory documents to
budget; monthly reports; end-year report; audit
report (effective internal and external control)
• Access to information law and Action Plan
Publication
of budget
reports
• Convention for a joint commission on budget
transparency
• Citizens budget 2014
• Marsad Budget (civil society initiative)
Civic
engagement

16. • Revise calendar for the presentation of the
Executive budget proposal and include non-financial
performance data
• Build capacity of Parliament
• Ensure that Parliament examines the documents
sent by the Audit Court
Role of
Parliament
• Publish remaining budget documents (i.e. report
preliminary to elections; long-term report)
• Include accounting policy; include declaration of
responsibility
• Support re-use of budget data through open data
Publication
of budget
reports
Budget transparency in Tunisia
Recommendations of the Open Government Review

17. Budget transparency in Tunisia
Tunisia’s OGP Action Plan
Improvement of transparency in the
financial field and in public procurement
 Publish missing budget reports in timely manner
 Development of open budget system
 Publication of data from budget management
system (ADEB)

18. Findings from the Open Government Review
Budget transparency in Morocco
• Publication of 6 of 8 essential budget reports (1
for internal use only)
• Publication of certain budget data in excel format
(open format)
• Gender Impact Reports
Publication
of budget
reports
• Guide on the Budget Law in Arabic
• Citizen Budget
• Floussna.ma (civil society initiative)
Civic
engagement
• Continuous reform, new Constitution and budget
law reinforce transparency
• Reinforces role of parliament
New budget
law

19. • Implement the new budget principles in
adapting budget practices
New Budget
Law
• Increase citizen participation in the budget
process
• Reinforce role and capacity of Parliament
Participation
• Improve budget data and publish it in open
format
• Publish reports in timely manner
Publication of
reports
Budget transparency in Morocco
Recommendations of the Open Government Review

20. For more information:
Katharina.zuegel@oecd.org
Thank you