The Question of the Quality of Fiscal Information from a Public s Perspective

Transcription

1 The Question of the Quality of Fiscal Information from a Public s Perspective Transparency and Beyond: Harnessing the Power of Accrual in Managing Public Finances Seminar IPSASB IMF - WB Juan Pablo Guerrero Washington DC - March 5, 2017 #FiscalTransparency

2 Contents 1. The demand for fiscal information in developing countries 2. What does good quality fiscal information look like: The civil society perspective 3. What can governments do to disseminate better quality and relevant fiscal information? 4. What can a network such as GIFT do? 2

3 Transparency Portal - Proactive Disclosure Information Searches in Mexico February February million searches Public Servants Directory 39 % Procurement Info + contracts lists 18 % Organizational Structure of Agencies 12 % Salaries-Benefits of Public Servants 10 % Permits, Concessions, Franchises 9 % Services Provided 2 % Normative & Regulatory Framework 1.6 % Procedures, Requirements, Formats 1.1 % Budget Info. & Financial Statements 0.8 % Audit Reports 0.6 % Others 5.9 % 3

4 How Does Civil Society Use Budget Information? Mapping Fiscal Transparency Gaps & Needs in Developing Countries Paolo de Renzio (IBP) & Massimo Mastruzzi (WB) Online survey instrument, based on a questionnaire filled in by CSOs in 4 areas: 1) current uses of budget information 2) issues in accessing budget information (quality) 3) data needs 4) potential new uses CSOs invited, 176 responses from 70 countries 4

5 Use of Data by Type of CSO (what kinds of budget documents/data have you used most often? ) 70% USe of Fiscal Data by Type of Organizations 60% 50% 40% 30% 20% 10% 0% Budget allocation data Budget execution Revenue data Debt/deficit/financing data Sub-national level data Facility level data Data on performance indicators Think tank / Policy research institute Advocacy group Grassroots / community-based organization Data on extra budgetary funds, etc

6 Use of budget documents by CSOs (De Renzio-Mastruzzi) Enacted Budgets and Budget Proposals are the most utilized documents Year-End Reports are used by only a third of the surveyed groups (with large discrepancies across regions) Citizen Budgets and Mid-Year Reports are rarely used as inputs Audit Reports are used in a very low rate across all regions 6

7 Location of Budget Information (Question: where do you access this information? ) Sources of fiscal information 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Budget allocation databudget execution data Revenue data Debt/deficit/financing data Sub-national level data Facility level data (schools, hospitals) Data on performance indicators Data on extra budgetary funds Ministry of Finance website Government budget portal Sector ministry website Other govt website (specify) Budget document (hard copy)

8 Quality of Budget Information (Question: How does budget information rate in terms of quality? Eight dimensions, scale 1 to 10 ) 35% 30% 25% 20% 15% 10% 5% 0% Quality of budget information

9 Quality of Dissemination by Sector (Question: How does sector Information rate in terms of? Eight dimensions, scale of 1 to 10 ) Quality of dissemination by sector of interest 50% 40% 30% 20% 10% 0% Macroeconomic and general budget policy Comprehensive Accurate/reliable Updated at frequent intervals Accessible in machine-readable formats Health Education Agriculture Social protection Timely Available consistently over time Sufficiently detailed/granular Easily cross-referenced with other data

10 Comparing Quality Perceived with Relevance Attached to Data (Question: how does fiscal info. rate in terms of quality/relevance, scale 1-10) Quality vs. relevance of data Quality Relevance 80% 70% 60% 50% 40% 30% 20% 10% 0%

11 How Accessible is the Data for CSOs (Question: How accessible are different types of budget information provided by your government? Proportion of respondents reporting ratings of 8 or above on 1-10 scale) 50% Accessibility of fiscal data 45% 40% 35% 30% 25% 20% 15% 10% 5% 0%

12 Key Obstacles in Accessing Budget Information (What are the key obstacles that you face in accessing budget information for your work? ) 50% 45% 40% 35% 30% 25% 20% 15% 10% 5% 0% Budget information is scattered among many different sources Key Obstacles in Accessing Budget Information The government does not provide any guidance on where to find budget information Government websites do not work Government websites are difficult to navigate Slow internet connection Budget documents are only available in pdf format Budget documents are only available in hard copy Budget information is not useful/relevant

13 How Does CSO Use Budget Information? CONCLUSIONS (De Renzio-Mastruzzi 2016) - Mismatch between government efforts and CSO needs - Aggregate budget information is often available - Agency/facility level data, performance, off budget is much less available - Need for information linked to service delivery and populations needs: linking budget with outcomes - Quality is a big issue, including comprehensiveness, accessibility, timeliness and usability 13

14 How Does CSO Use Budget Information? RECOMMENDATIONS (De Renzio-Mastruzzi 2016) - Address specific transparency requirements with new/enforceable legal frameworks - Change data formats to facilitate access +understanding/analysis - Increase dissemination efforts: fiscal transparency portals + more outreach and awareness - Disclose more types of budget information: a. Local-level budget information b. More detailed sector data, including facility-level data c. Additional information on revenues d. Detailed performance information e. Data on large investment projects 14

15 GIFT High-Level Principles on Fiscal Transparency, Accountability and Public Participation H-L Principle 4: Governments should communicate the objectives they are pursuing and the outputs they are obtaining with the resources entrusted to them, and endeavor to assess and disclose the anticipated and actual social, economic and environmental outcomes. 15

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17 Public participation cases by stage of budget, policy cycle, and lead institution Stage in Budget and Policy Cycle Lead institution Executive Legislative Supreme Audit Institution Non-state Budget and policy preparation and selection Budget enactment Budget implementation Brazilian Policy Councils Philippines Bottom- Up-Budgeting Korean Advisory Committees Mexican Rural School Infrastructure Canadian Finance Committee Pre- Budget Consultations Croatia Commission on Fiscal Policy Evaluation and audit Korean Advisory Committees Philippines Citizen Participatory Audit Kenyan Social Audit of Constituency Fund Social Audit in Andhra Pradesh, India 17

18 MUCHAS GRACIAS Engage with