Country Results  | View this page in:

Albania

Which countries lead in budget openness and accountability? Which ones need improvement? Explore our data and recommendations for every assessed country.
Previous Years
2019 | 2021 | 2023
Open Budget Survey Results

Transparency

64

Public Participation

17

Oversight

69

View Regional Report

Open Budget Survey 2025

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 10th edition of the OBS covers 82 countries.

Summary
Country Specific Assessments
Country summary EN
pdf, 251.74 KB
Questionnaire EN
pdf, 801.26 KB
64 /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 that a country is publishing a sufficient volume of budget information, and that this information provides meaningful coverage of core fiscal data, enabling the public to understand government budget decisions and supporting informed public debate on fiscal policy.

Transparency in Albania compared to others

Global Average
45
Average - Western Balkans & Türkiye
52
Türkiye
65
Albania
64
Croatia
62
Kosovo
57
Montenegro
54
Serbia
53
North Macedonia
39
Bosnia and Herzegovina
30
0
Insufficient
61
Sufficient
100

How has the transparency score for Albania changed over time?

38
2015
50
2017
55
2019
52
2021
57
2023
64
2025
0
Insufficient
61
Sufficient
100

Public availability of budget documents in Albania

Key
Available to the Public
Published Late, or Not Published Online, or Produced for Internal Use Only
None
Scroll
Document 2015 2017 2019 2021 2023 2025
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 Albania 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. 2025 95
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. 2025 62
Enacted Budget The budget that has been approved by the legislature. 2025 95
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. 2025 33
In-Year Reports Include information on actual revenues collected, actual expenditures made, and debt incurred at different intervals; issued quarterly or monthly. 2023-24 82
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. 2024 52
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. 2023 55
Audit Report Issued by the supreme audit institution, this document examines the soundness and completeness of the government's year-end accounts. 2023 62

Albania’s transparency score of 64 in the OBS 2025 is moderately higher than its score in 2023.

What changed in OBS 2025?

Albania has increased the availability of budget information by:

Publishing the Citizens Budget online.
Increasing the information provided in the Mid-Year Review by expanding data on revenue and data on expenditures.

Recommendations

Albania should prioritize the following actions to improve budget transparency:

Include in the Executive's Budget Proposal more comprehensive disclosures of fiscal risks and macroeconomic forecast data, by strengthening the disclosure of asset information, quasi-fiscal activities, liabilities and fiscal sustainability information, expenditure arrears information, and sensitivity analysis detail.
Expand the Medium-Term Budget Program documentation by accompanying the Executive’s Budget Proposal with a comprehensive fiscal risk statement that covers information on public assets and financial holdings.
Include in the Year-End Report more comprehensive data on debt, macroeconomic forecast data, and policy and performance information, by strengthening the disclosure of comparisons between projected borrowing estimates and actual outcomes, comparisons between original macroeconomic forecast and actual outcome, comparisons between planned nonfinancial outcomes and actual outcomes.
Ensure the Year-End Implementation Report includes clearer reporting on budget allocations and outcomes for programs targeting vulnerable groups.
Improve the comprehensiveness of the Citizens Budget, by strengthening the disclosure of public dissemination and outreach efforts and citizen versions across the budget cycle and the Mid-Year Review, by strengthening the disclosure of updated outturn and estimates detail of debt and original macroeconomic forecast and actual outcome.
Strengthen public dissemination of Citizen Budget by publishing it through the e-Albania platform; outreach through municipal channels and targeted dissemination through universities and CSOs.
Provide clearer reporting on expenditure arrears and their impact on fiscal sustainability.
17 /100

The OBS assesses the extent to which governments provide formal and meaningful opportunities for public participation across the different stages of the budget process. It examines participation practices used by the central government’s executive (including line ministries), the legislature, and the supreme audit institution (SAI), recognizing that engagement can occur across different institutions. Using 18 equally weighted indicators, the OBS evaluates whether these participation mechanisms are timely, inclusive, transparent, and responsive, in line with the Global Initiative for Fiscal Transparency (GIFT) Principles of Public Participation in Fiscal Policies . Each country is scored on a scale from 0 to 100, reflecting the strength of its formal public participation practices across institutions and throughout the budget process.

Albania has a public participation score of 17 (out of 100).

Public participation in Albania compared to others

Global Average
17
Average - Western Balkans & Türkiye
13
Kosovo
32
Montenegro
22
Albania
17
Croatia
17
North Macedonia
9
Bosnia and Herzegovina
7
Serbia
2
Türkiye
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

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

Recommendations

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

Pilot mechanisms to monitor budget implementation.
Expand mechanisms during budget formulation to engage any civil society organization or member of the public who wishes to participate.
Actively engage with underrepresented communities, directly or through civil society organizations representing them.
Ministry of Finance and Line Ministries should publish consultation summaries explaining how public inputs were considered in the final budget proposal and work with CSOs and local governments to engage underrepresented groups.

Albania's Parliament has established public hearings related to the approval of the annual budget, but should also prioritize the following actions:

Allow any member of the public or any civil society organization 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.

Albania's State Supreme Audit should prioritize the following actions to improve public participation in the budget process:

Establish formal mechanisms for the public to assist in developing its audit program and to contribute to relevant audit investigations, including clear guidance on how citizens can contribute to audit processes and track responses to submissions.
69 /100

The OBS examines the role that legislatures and supreme audit institutions (SAIs) play in overseeing the budget process, including how effectively they scrutinize budget proposals, monitor budget implementation and review government accounts. Using 18 equally weighted indicators, the OBS assesses the strength and independence of these oversight institutions and scores each country on a scale from 0 to 100. In addition, the survey collects supplementary information on the existence and role of independent fiscal institutions (IFIs), which can contribute to informed debate and enhanced oversight of fiscal policy (see box below).

The legislature and supreme audit institution in Albania, together, provide adequate oversight during the budget process, with a composite oversight score of 69 (out of 100). Taken individually, the extent of each institution’s oversight is shown below:

Legislative oversight

0
64
100
adequate

Audit oversight

0
78
100
adequate
Key
0-40: Few
41-60: Limited
61-100: Adequate

Recommendations

Albania's Parliament provides adequate oversight during the planning stage of the budget cycle and limited oversight during the implementation stage. To further improve oversight, the following actions should be prioritized:

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 shifts funds specified in the Enacted Budget between administrative units during the budget year.
A legislative committee should examine the Audit Report and publish a report with their findings online.

To strengthen independence and improve audit oversight by Albania's State Supreme Audit, the following actions are recommended:

Ensure audit processes are reviewed by an independent agency.
Ensure clear follow-up reports on government implementation of audit recommendations are published.

The benefit of establishing independent fiscal institutions

Albania does not have an independent fiscal institution (IFI). IFIs are widely 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 2024 were assessed in the OBS 2025.
 
The survey is based on a questionnaire completed in each country by an independent budget expert:
Anisa Feshti
Institute of Public and Private Policies (IP3)
Tirana, Albania
anisafeshti@yahoo.com afeshti@institutip3.com
To further strengthen the research, in Albania the draft questionnaire is reviewed by a representative of the Ministry of Finance.
Past reports
Years
Language
Country summary EN
PDF, en
Questionnaire EN
PDF, en
Country summary SQ
PDF, sq
Country summary EN
PDF, en
Questionnaire EN
PDF, en
Country summary EN
PDF, en
Questionnaire EN
PDF, en
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN