Country Results  | View this page in:

Egypt

Which countries lead in budget accountability? Which ones need improvement? Explore our data and recommendations for each of the 125 countries assessed.
Open Budget Survey Results

Public Participation

35

Budget Oversight

54

Transparency

49

Open Budget Survey 2023

Government budget decisions – what taxes to levy, what services to provide, and how much debt to take on – have important consequences for all people in society. When governments provide information and meaningful channels for the public to engage in these decisions, we can better ensure public money is spent on public interests.

Read more

 

The Open Budget Survey (OBS) is the world’s only independent, comparative and fact-based research instrument that uses internationally accepted criteria to assess public access to central government budget information; formal opportunities for the public to participate in the national budget process; and the role of budget oversight institutions, such as legislatures and national audit offices, in the budget process.

The survey helps local civil society assess and confer with their government on the reporting and use of public funds. This 9th edition of the OBS covers 125 countries.

Summary
Country Specific Assessments
Country summary EN
pdf, 250.2 KB
Questionnaire EN
pdf, 1.18 MB
49 /100

This part of the OBS measures public access to information on how the central government raises and spends public resources. It assesses the online availability, timeliness, and comprehensiveness of eight key budget documents using 109 equally weighted indicators and scores each country on a scale of 0 to 100. A transparency score of 61 or above indicates a country is likely publishing enough material to support informed public debate on the budget.

Transparency in Egypt compared to others

Global Average
45
Jordan
60
Egypt
49
Morocco
47
Saudi Arabia
26
Lebanon
17
Tunisia
16
Algeria
15
Iraq
8
Qatar
2
Sudan
2
Yemen
0
0
Insufficient
61
Sufficient
100

Egypt’s ranking: 63 of 125 countries

0
100

How has the transparency score for Egypt changed over time?

13
2012
16
2015
41
2017
43
2019
43
2021
49
2023
0
Insufficient
61
Sufficient
100

Public availability of budget documents in Egypt

Key
Available to the Public
Published Late, or Not Published Online, or Produced for Internal Use Only
Not Produced
Scroll
Document 2012 2015 2017 2019 2021 2023
Pre-Budget Statement
Executive’s Budget Proposal
Enacted Budget
Citizens Budget
In-Year Reports
Mid-Year Review
Year-End Report
Audit Report

How comprehensive is the content of the key budget documents that Egypt makes available to the public?

Key
61-100 / 100
41-60 / 100
1-40 / 100
Scroll
Key budget document Document purpose and contents Fiscal year assessed Document content score
Pre-Budget Statement Discloses the broad parameters of fiscal policies in advance of the Executive's Budget Proposal; outlines the government's economic forecast, anticipated revenue, expenditures, and debt. 2022-23 Published Late
Executive’s Budget Proposal Submitted by the executive to the legislature for approval; details the sources of revenue, the allocations to ministries, proposed policy changes, and other information important for understanding the country's fiscal situation. 2022-23 54
Enacted Budget The budget that has been approved by the legislature. 2022-23 83
Citizens Budget A simpler and less technical version of the government's Executive’s Budget Proposal or the Enacted Budget, designed to convey key information to the public. 2022-23 67
In-Year Reports Include information on actual revenues collected, actual expenditures made, and debt incurred at different intervals; issued quarterly or monthly. 2021-22 & 2022-23 70
Mid-Year Review A comprehensive update on the implementation of the budget as of the middle of the fiscal year; includes a review of economic assumptions and an updated forecast of budget outcomes. 2021-22 30
Year-End Report Describes the situation of the government's accounts at the end of the fiscal year and, ideally, an evaluation of the progress made toward achieving the budget's policy goals. 2021-22 55
Audit Report Issued by the supreme audit institution, this document examines the soundness and completeness of the government's year-end accounts. 2020-21 Internal Use

Egypt’s transparency score of 49 in the OBS 2023 is moderately higher than its score in 2021.

Recommendations

Egypt should prioritize the following actions to improve budget transparency:

Publish the Pre-Budget Statement online in a timely manner.
Improve the comprehensiveness of the Executive's Budget Proposal by adding data on the financial position of the government and information on performance and policy.
Ensure that the new program-based budget that is to be implemented in 2024 is accessible to the public prior to the budget year and is submitted to Parliament for approval.
Include in the Year-End Report comparisons between borrowing estimates and actual outcomes and comparisons between planned nonfinancial outcomes and actual outcomes including those of social programs and measures.
Improve the comprehensiveness of the Mid-Year Review by providing updated execution data and revised estimates of expenditures, revenue, and debt for the remainder of the fiscal year.
Increase the amount of data available in a machine-readable format regarding the information included in the several budget documents.
Regularly incorporate the functional classification of expenditures, expenditures by program, and updated debt composition data in the In-Year Reports.
Publish the Audit Report in a timely manner. OBS acknowledges the Accountability State Authority's initiative to publish Egypt's audit report for FY 2020-21 for the first time. However, as it was made available after the OBS cut-off date and late, it is being categorized as published for internal use. To uphold transparency and ensure comprehensiveness, it is crucial to publish the report in a timely manner, within 18 months after the end of the budget year, aligning with established best practices.
35 /100

The OBS assesses the formal opportunities offered to the public for meaningful participation in the different stages of the budget process. It examines the practices of the central government’s executive, the legislature, and the supreme audit institution (SAI) using 18 equally weighted indicators, aligned with the Global Initiative for Fiscal Transparency’s Principles of Public Participation in Fiscal Policies , and scores each country on a scale from 0 to 100.

Egypt has a public participation score of 35 (out of 100).

Public participation in Egypt compared to others

Global Average
15
Egypt
35
Morocco
15
Jordan
4
Tunisia
4
Algeria
0
Iraq
0
Lebanon
0
Qatar
0
Saudi Arabia
0
Sudan
0
Yemen
0
0
Insufficient
61
Sufficient
100

For more information, see here  for innovative public participation practices around the world.

Extent of opportunities for public participation in the budget process

47
/100
Formulation
(executive)
0
/100
Approval
(legislature)
58
/100
Implementation
(executive)
33
/100
Audit
(supreme audit institution)
Key
0-40: Few
41-60: Limited
61-100: Adequate

Recommendations

Egypt's Ministry of Finance has established public consultations during budget formulation and public consultations during budget implementation, but to further strengthen public participation in the budget process, should also prioritize the following actions:

Expand mechanisms during budget formulation and implementation to engage any civil society organization or member of the public who wishes to participate and provide feedback on how citizens’ inputs have been used in both stages of the budget.
Consider expanding the National Participatory Budgeting Initiative to additional governorates to bolster impact and effectiveness. Establish a more formal, structured approach to the initiative, underpinned by capacity-building efforts and comprehensive awareness campaigns.
Establish opportunities for citizens to participate in the formulation and implantation of sectoral budget, initiated by line ministries.

Egypt's House of Representatives should prioritize the following actions:

Allow members of the public or civil society organizations to testify during its hearings on the budget proposal prior to its approval.
Allow members of the public or civil society organizations to testify during its hearings on the Audit Report.

Egypt's Accountability State Authority (ASA) has established mechanisms for the public to assist in developing its audit program. It should prioritize the following actions to improve public participation in the budget process:

Establish formal mechanisms for the public to contribute to relevant audit investigations.
54 /100

The OBS examines the role that legislatures and supreme audit institutions (SAIs) play in the budget process and the extent to which they provide oversight; each country is scored on a scale from 0 to 100 based on 18 equally weighted indicators. In addition, the survey collects supplementary information on independent fiscal institutions (see Box).

The legislature and supreme audit institution in Egypt, together, provide limited oversight during the budget process, with a composite oversight score of 54 (out of 100). Taken individually, the extent of each institution’s oversight is shown below:

Legislative oversight

0
53
100
limited

Audit oversight

0
56
100
limited
Key
0-40: Few
41-60: Limited
61-100: Adequate

Recommendations

Egypt's House of Representatives provides limited oversight during the planning stage of the budget cycle and limited oversight during the implementation stage. To improve oversight, the following actions should be prioritized:

The legislature should debate budget policy before the Executive’s Budget Proposal is tabled and approve recommendations for the upcoming budget.
The Executive’s Budget Proposal should be submitted to legislators at least three months before the start of the budget year.
Legislative committees should examine the Executive’s Budget Proposal and publish reports with their analysis online.
A legislative committee should examine in-year budget implementation and publish reports with their findings online.
In practice, ensure the legislature is consulted before the executive reduces spending due to revenue shortfalls.

To strengthen independence and improve audit oversight by Egypt's Accountability State Authority (ASA), the following actions are recommended:

Require legislative or judicial approval to remove the head of the supreme audit institution.
Ensure audit processes are reviewed by an independent agency.
Maintain consistent communication with and provide input to the work of relevant legislative committees throughout the budget process.

The emerging practice of establishing independent fiscal institutions

Egypt does not have an independent fiscal institution (IFI). IFIs are increasingly recognized as valuable independent and nonpartisan information providers to the Executive and/or Parliament during the budget process.

*These indicators are *not* scored in the Open Budget Survey.

Methodology

Only documents published and events, activities, or developments that took place through 31 December 2022 were assessed in the OBS 2023.
 
The survey is based on a questionnaire completed in each country by an independent budget expert:
Mohamed Abdelhamid
Dcode Economic & Financial Consulting
290 Second Business District, 5th Settlement, New Cairo, Cairo, Egypt
[email protected]; www.DcodeEFC.com
To further strengthen the research, each country’s draft questionnaire is also reviewed by an anonymous independent expert, and in Egypt by a representative of the Ministry of Finance.
Past reports
Years
Language
Country summary EN
PDF, en
Questionnaire EN
PDF, en
Country summary AR
PDF, ar
Country summary EN
PDF, en
Questionnaire EN
PDF, en
Country summary AR
PDF, ar
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary AR
PDF, AR
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Country summary AR
PDF, AR
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Country summary AR
PDF, AR
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Country summary AR
PDF, AR
Country summary AR
PDF, AR
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary AR
PDF, AR
Country summary FR
PDF, FR