PI-9. Public access to fiscal information
Description
This indicator assesses the comprehensiveness of fiscal information available to the public based on specified elements of information to which public access is considered critical. There is one dimension for this indicator.
Dimension and scoring
| Score | Minimum requirements for scores |
|---|---|
9.1. Public access to fiscal information |
|
| A | The government makes available to the public eight elements, including all five basic elements, in accordance with the specified time frames. |
| B | The government makes available to the public six elements, including at least four basic elements, in accordance with the specified time frames. |
| C | The government makes available to the public four basic elements, in accordance with the specified time frames. |
| D | Performance is less than required for a C score. |
Coverage
BCG.
Time period
Last completed fiscal year.
Measurement guidance
Fiscal transparency depends on whether information on government fiscal plans, positions, and performance is easily accessible to the general public. Public access is defined as availability without restriction, within a reasonable time, without a requirement to register, and free of charge, unless otherwise justified in relation to specific country circumstances. Justification provided by government for limits on access, where applicable, should be noted in the report.
Public access to the following information is considered critical:
Basic elements
- Annual executive budget proposal documentation. A complete set of executive budget proposal documents (as presented by the country in PI-5) is available to the public within one week of the executive’s submission of them to the legislature.
- Enacted budget. The annual budget law approved by the legislature is publicized within two weeks of passage of the law.
- In-year budget execution reports. The reports are routinely made available to the public within one month of their issuance, as assessed in PI-28.
- Annual budget execution report. The report is made available to the public within six months of the fiscal year’s end.
- Audited annual financial report, incorporating or accompanied by the external auditor’s report. The reports are made available to the public within twelve months of the fiscal year’s end.
