Transparency and Participation in Public Financial Management: What Do Budget Laws Say?

October 2011 | by Paolo de Renzio, International Budget Partnership, and Verena Kroth, London School of Economics

This IBP Research Note addresses the role of legislation in promoting both disclosure of budgetary information and the provision of opportunities for public and civil society participation throughout the budget process. The key questions motivating the underlying research were: a) to what extent does budget legislation in different countries cover issues related to budget transparency and participation, and in what level of detail? and b) does the degree to which legislation covers issues related to the public disclosure of budget information seem to affect the actual level of budget transparency in different countries?

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• Transparency and Participation in Public Financial Management: What Do Budget Laws Say? (Research Note, October 2011)

Related

Examples of Public Finance Laws and Relevant Sections:

• Brazil Fiscal Responsibility Law 2000 – English
  • Chapter IX – Transparency, Control and Oversight
• Brazil Fiscal Responsibility Law 2009 – Portuguese
  • Capítulo IX – Da Transparëncia, Controle e Fiscalização
• Croatia Budget Act 2001 – English
  • Article 12 – Principle of Transparency
• Ecuador Code Of Planning & Public Finance 2010 – Spanish
  • Titulo Preliminar, Articulo 5, no. 4, 5
  • Titulo III – De La Transparencia Fiscal
• Finland Act On the Openness of Government Activities 1999 – English
  • Chapter 5 –  Duty of the authorities to promote access and good practice on information management
• Honduras Law of Transparency and Public Access to Information 1999 – Spanish
  • Articulos 4-6
• Liberia Public Finance Management Act 2009 – English
  • Part III – Budget Preparation and Approval (especially Section 14)
  • Part IV – Budget Execution
  • Part VII – Accounting and Reporting
• New Zealand Guide To The Public Finance Act 2005 – English

• New Zealand Public Finance Act 1989 – English
  • Part 2 – Fiscal Responsibility
  • Part 3 – Reporting by Government Reporting Entity
  • Part 4 – Reporting by Departments
• New Zealand Public Finance Act 2004 – English
  • Part 2 – Fiscal Responsibility
  • Part 3 – Reporting by Government Reporting Entity
  • Part 4 – Reporting by Departments
• Nigeria Fiscal Responsibility Act 2007 – English
  • Part XI – Transparency and Accountability
• Peru Law Of Transparency and Access To Public Information 2002 – Spanish
  • Título I – Disposiciones Generales
  • Título II – Portal de Transparencia
  • Título III – Acceso a la Información Pública del Estado
  • Título IV – Transparencia sobre el Manejo de las Finanzas Públicas
• Poland Act On Public Finance 1998 – English
  • Chapter 2 – Openness and Transparency of Public Finances
• Rwanda Organic Law on State Finances and Property 2006 – Kinyarwanda, English, and French
  • Chapter One: General Provisions, Article 4
  • Chapter VI: Accounting, Financial Reports and Auditing, Article 67
• Sierra Leone Budgeting and Accountability Act 2005 – English
  • Part II – Control and Management of Public Finances
  • Part VII – Government Accounts
• South Africa Public Finance Management Act 1999 – English
  • Chapter 2: National Treasury and National Revenue Fund, Section 6
  • Chapter 3: Provincial Treasuries and Provincial Revenue Funds, Sections 18-19
  • Chapter 4: National and Provincial Budgets, Section 32
• Turkey Public Financial Management and Control Law 2003 – English
  • Article 7 – Fiscal Transparency
• Ukraine Budget Code 2001 – English
  • Article 7 – Principles of the Ukrainian Budget System
  • Article 28 – Accessibility of Information on Budget
• United Kingdom Code Of Fiscal Stability 1998 – English