Angola

Results from Open Budget Survey - Angola (reference year - 2014)

To read the full results, please go to: https://www.internationalbudget.org/wp-content/uploads/angola-open-budge...

Transparency

Angola’s score of 25 out of 100 is substantially lower than the global average score of 42.

Angola’s score of 25 on the 2017 Open Budget Index is largely the same as its score in 2015.

Since 2015, Angola has failed to make progress in the following ways:

  • Not making the In-Year Reports available to the public, despite the fact that their publication is mandated by law.
  • Not making the Year-End Report available to the public in a timely manner.
  • Not producing a Pre-Budget Statement and producing Audit Reports with very long delays.

Public Participation

Angola’s score of 7 out of 100 indicates that it provides few opportunities for the public to engage in the budget process. This is lower than the global average score of 12. The only institution that provides opportunities for the public to engage in the budget process is the National Assembly.

Budget Oversight

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides weak oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

The main barriers to effective legislative oversight are:

  • A debate on budget policy by the legislature does not take place prior to the tabling of the Executive’s Budget Proposal.
  • Legislative committees do not publish reports on their analyses of the Executive’s Budget Proposal online.
  • A legislative committee does not examine or publish reports on in-year budget implementation online.

To what extent does the Supreme Audit Institution in Angola provide budget oversight? The supreme audit institution provides weak oversight:

  • Under the law, it has full discretion to undertake audits as it sees fit.
  • However, the head of the institution is not appointed by the legislature or judiciary and cannot be removed without legislative or judicial approval, which calls into question its independence.
  • Finally, the supreme audit institution is provided with insufficient resources to fulfill its mandate, and its audit processes are not reviewed by an independent agency.

RECOMMENDATIONS

How can Angola improve transparency?

Angola should prioritize the following actions to improve budget transparency:

  • Publish In-Year Reports online.
  • Publish a Year-End Report online in a timely manner.
  • Produce and publish a Pre-Budget Statement and speed up the production and publication of Audit Reports.
  • Increase the information provided in the Executive’s Budget Proposal by including more detailed data on expenditures for years prior to the budget year and by linking the budget more closely to policy by illustrating how new policies affect revenue and expenditure and outlining nonfinancial inputs, outputs, and targets.

How can Angola improve participation?

Angola should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see www.fiscaltransparency.net/mechanisms/.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify, and publish reports on those hearings with feedback to citizens on their contributions.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

How can Angola improve oversight?

Angola should prioritize the following actions to make budget oversight more effective:

  • Ensure the legislature holds a debate on budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendations for the upcoming budget.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

PEFA: https://pefa.org/country/angola