Assessment of Fiscal Transparency Among GIFT Stewards

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This assessment analyzes the fiscal transparency of GIFT Stewards and Partners in 20 countries using various data sources. It aims to encourage peer learning, stimulate discussions on enhancing fiscal openness, and promote more robust reforms and OGP commitments. The evaluation highlights improvements and declines in Open Budget Index scores, emphasizing the importance of providing public access to national budget information.

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An Assessment of the Fiscal Transparency of GIFT Stewards GIFT Stewards Meeting Cascais, Portugal - October 16, 2018 Murray Petrie Lead Technical Advisor petrie@fiscaltransparency.net @fiscaltrans

Overview 1. An assessment of fiscal openness in 20 countries that are GIFT Stewards and Partners, using data from the Open Budget Survey, IMF Fiscal Transparency Evaluations, PEFA Reports, the US State Department Fiscal Transparency Report 2018, and current OGP commitments. 2. Aim is to provide information to support peer learning, facilitate discussion of actions steward governments are considering or taking to increase fiscal openness, and to promote more ambitious and better implemented reforms and OGP commitments. 2

Table 1: Steward, Partner performance on the Open Budget Index OBS vintage 2006 OBI 2008 OBI 2010 OBI 2012 OBI 2015 OBI 2017 OBI D D first to last 2015-2017 Argentina Benin Brazil Chile Colombia Croatia Dom. Republic Egypt El Salvador Guatemala Indonesia Liberia Mexico Nigeria Paraguay Philippines South Africa Tunisia U.S.A. Ukraine 40 56 56 50 59 45 77 58 57 53 51 16 53 46 59 38 66 24 50 39 77 57 50 57 66 41 45 61 64 36 79 17 43 67 89 39 77 54 10 38 -9 -6 0 -1 -7 4 15 25 -8 15 1 74 74 71 72 61 57 14 49 37 50 51 40 52 18 73 66 58 61 29 13 43 51 62 43 61 16 3 -15 -7 15 54 22 17 15 22 33 29 -3 57 42 61 59 12 43 37 46 54 19 28 46 42 5 3 -2 13 -7 50 20 55 19 51 86 48 87 55 92 48 90 11 79 54 64 86 42 81 46 16 3 3 3 28 -4 -1 -3 -4 8 81 82 55 82 62 3

Figure 1: Pattern of change in OBI scores of GIFT Stewards, Partners 2015-2017 -15 -10 -5 0 5 10 15 20 25 30 Change 2015-2017 4

Stewards performance on OBS Major improvements from first survey to 2017 survey: Dom. Republic (54 points), Benin (38), Liberia (33), Mexico (29), Tunisia (28), and Indonesia and Egypt (22). Significant improvements 2015-2017: Egypt (25), Dom. Republic (15), Guatemala (15), Mexico (13), Ukraine (8). Significant declines from first survey to 2017 survey: Chile (-15), and Colombia (-7). Significant declines 2015-2017: Argentina (-9), El Salvador (-8), Colombia (-7), Nigeria (-7), and Benin (-6). 12 of 20 countries failed to provide sufficient information to the public on their national budgets i.e. OBI score of 60 or less. Only South Africa publishes extensive information on the budget (80+) Tunisia did not publish the audit report. 5

Figure 2: 2017 OBI Steward Score Gaps to Global Peer Group Leader 70 60 50 40 OBI gap 30 20 10 0 6

Figure 3: 2017 OBS Participation Scores 45 40 35 30 25 20 15 10 5 0 2017 Participation Score Total 2017 Participation Executive Branch 7

Stewards performance on public participation by executive branch From the 2017 OBS, four GIFT steward governments achieve a significant amount of public participation by the executive branch: the Philippines (41), Mexico (39), South Africa (24) and Guatemala (21). But nine steward governments have scores of zero or near zero for public participation by the executive branch, representing major scope for improvement. 8

Figure 4: Stewards' performance on published IMF FTEs 18 16 14 12 10 8 6 4 2 0 Brazil Colombia Guatemala Philippines Tunisia Advanced Good Basic Not met 9

Stewards performance on PEFA indicator: Public availability of key fiscal information Published PEFA reports show improvements in the public availability of key fiscal information in Colombia, the Dominican Republic, Indonesia, Liberia, and the Philippines, and stable (or single) top scores for Brazil, Guatemala, and South Africa. Declining public access to key fiscal information has been assessed for Benin, Paraguay and Tunisia. Four countries Benin, Egypt, Nigeria and Uruguay - have had PEFA assessments that have not been published (publication requires consent of the country authorities). 10

US State Departments 2018 Fiscal Transparency Report Assesses fiscal transparency in 141 countries in 2017. Availability, completeness and reliability of key budget documents, plus transparency of natural resource contracts. Findings: 13 GIFT stewards meet minimum FT requirements: Argentina, Brazil, Chile, Colombia, Croatia, El Salvador, Guatemala, Indonesia, Mexico, Paraguay, Philippines, South Africa, Tunisia. 6 stewards/partners did not meet minimum requirements: Benin, Dom. Republic, Egypt, Liberia, Nigeria, Ukraine Of these 6, the first 3 countries assessed as having made significant progress 11

Stewards fiscal transparency commitments in current OGP Action Plans Most commitments are related to: HLP 3: disclosure of past, present and forecast fiscal information (49 commitments) HLP 4: transparency of outputs/public services (27 commits.) HLP 10: direct public participation (17 commitments) There are few commitments relating to legislative oversight (HLP 8), and independent audit (HLP 9) There are no commitments relating to citizen right to fiscal information (HLP 1), or transparency of macro-fiscal policy (HLP 3) 12

Stewards OGP commitments: HLP 3 Past, present and future fiscal information 3a) Budget transparency general Argentina, Brazil, Croatia, Colombia, Guatemala, South Africa, Tunisia, Ukraine, Uruguay 3b) Fiscal Reporting 3c) Revenues general Argentina, Colombia, Croatia Chile, Guatemala, Nigeria, Tunisia, Uruguay 3d) Natural resource revenues 3e) External financing Chile, Colombia, Nigeria, Philippines, Tunisia, Ukraine, USA USA 3f) Public investment mgmt. Colombia, Mexico, Paraguay, Uruguay, USA 3g) Open fiscal data 3h) SDGs Brazil, Colombia, Guatemala, Indonesia, Uruguay, USA Brazil, USA 13

Stewards OGP commitments: HLP 4 Outputs and outcomes (public services) 4a) Performance information Argentina, Brazil, Chile, Croatia, Guatemala, Indonesia, Uruguay, USA 4b) Social monitoring Argentina, Colombia, Dominican Republic, El Salvador, Guatemala, Paraguay, Philippines, South Africa, Uruguay, USA 14

Stewards OGP commitments HLP 10: Direct public participation Argentina, Colombia, Dominican Republic, Guatemala, Mexico, Nigeria, Paraguay, Uruguay, USA 15

Selected current OGP commitments Argentina: - Capacity building in the analysis of public accounts - Bring the budget closer to the citizen - Open contracting; procurement of medical supplies Croatia - Fiscal Transparency: additional information in state budget (fiscal impacts of budget initiatives, public debt, contingent liabilities); timely publication of monthly reports, and annual report; citizens guide to budget. Dominican Republic - Expand the Transactional Portal of Public Procurement - Space for citizen-government interaction, citizen proposals on national budget Nigeria - Enhance transparency in extractive sector - Tax Reporting Standards - common reporting standards, Addis Tax initiative. - Progressively implement open contracting - Ensure more effective citizens participation across the entire budget cycle - Ease of Doing Business Transparency Portal 16

Selected current OGP commitments Ukraine Implementation of the Extractive Industries Transparency Initiative. Transparent budget system. Implementation of first stage of integrated Transparent budget information and analysis system. Implement Construction Sector Transparency Initiative Uruguay Web info on planning, budget, results, built in conjunction with users. Info on construction of new schools and maintenance Open contracting Link civil society to audit cycle Publish open data of the DNI showing execution of investment projects Implement National Open Data Plan (including Budget Law) Adapt open data to open contracting School maintenance plans carried out with participation of the educational community 17