Mozambique

Results from Open Budget Survey - Mozambique

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

Transparency

Mozambique’s score of 41 on the 2017 Open Budget Index is only marginally higher than its score in 2015. Since 2015, Mozambique has increased the availability of budget information by:

  • Publishing the Year-End Report online in a timely manner. However, Mozambique has decreased the availability of budget information by:
  • Failing to publish the Pre-Budget Statement online in a timely manner. Moreover, Mozambique has failed to make progress in the following ways:
  • Not producing a Mid-Year Review.
  • Publishing an Executive’s Budget Proposal that only contains minimal budget information.

Public Participation

Mozambique’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.

Only some line ministries provide limited opportunities through which the public can provide input during the formulation or implementation of the annual budget. The legislative plan and budget committee (Comissão do Plano e Orçamento) holds hearings, but with the participation of only a restricted group of civil society organizations.

Budget Oversight

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides limited 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  • Legislative committees do not publish reports on their analyses of the Executive’s Budget Proposal online.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 publish reports on its examination of in-year budget implementation online.

The supreme audit institution provides weak budget oversight.

  • Under the law, it has full discretion to undertake audits as it sees fit.
  • However, while the head of the institution cannot be removed without legislative or judicial approval, the head is not appointed by the legislature or judiciary, 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 Mozambique improve transparency?

Mozambique should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement online in a timely manner.
  • Produce and publish a Mid-Year Review.
  • Increase the information provided in the Executive’s Budget Proposal, for example by providing detail on expenditures for years prior to the budget year, details on planned expenditures and revenue estimates for a multiyear period beyond the budget year, and information on expenditures at the program level.

How can Mozambique improve participation?

Mozambique 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/.
  • The legislature should provide feedback to the public on how citizens’ inputs have been used during legislative deliberations on the annual budget.
  • 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 Mozambique improve oversight?

Mozambique 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 publishes reports on its examination of in-year budget implementation online.
  • Ensure the head of the SAI is appointed in a way that ensures his or her independence.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

PEFA: https://pefa.org/country/mozambique