Documente Academic
Documente Profesional
Documente Cultură
Why
Objective
Existing norms
Instruments IMF Code of Good Practices on Fiscal Transparency International Budget Partnership Open Budget Survey 2012 OECD Best Practices for Budget Transparency PEFA Indicator PI-19 IPU Good Practice Norms Sufficient time for consultation on changes to laws and policies Independent experts invited to assess fiscal forecasts Public engagement by executive in budget formulation and execution Public testimony to legislative committees on budgets Public engagement by supreme audit institution Finance ministry should promote citizen and NGO understanding of budget process Procurement complaints mechanism Access to representatives eg.participation in prelegislative scrutiny, right of petition, grievance procedures
Specific /scope
Annual budget cycle Revenue and expenditure policy decisions Design and delivery of public services Design and delivery of public investment projects Institutional and staff competency
Why
Steps
Potential