Institutional accountability

Ministries are responsible for the co-ordination of the budget preparation within their sectors

The Organic Budget Law and the Budget Instruction/budget circular are reviewed to verify if ministries co-ordinate the budget preparation within their sectors, and the information is confirmed with the five sample bodies.

First-level budget organisations that are not ministries or constitutional bodies

Results are taken from the public financial management area, sub-indicator 23.1.4., criterion 1. Review of the list of first-level budget organisations to establish the number of budget organisations that submit their budgets and report directly to the parliament or the MoF. The total number will be reduced with the number of ministries and constitutional bodies. Points are allocated based on the number of first-level budget organisations that are not ministries or constitutional bodies (x): • x > 20 = 0 points. • 20 ≥ x > 5 = linear function. • x ≤ 5 = 2 points.

An annual plan and activity report of selected subordinate bodies need to be submitted to the responsible ministry

Results are taken from the organisation, accountability and oversight area, sub-indicator 13.1.4., criterion 3. Review of practices of three ministries (responsible for finance, economy, and social affairs) and five central government bodies subordinated to these three ministries. Regulations need to stipulate the requirement to submit the annual plan as well as the activity report to the responsible ministry for approval. Points are awarded based on the number of reviewed subordinate bodies that meet the requirement, 0.2 points per each body (1 point in total).

The annual plan of the subordinated body contains specific objectives and measurable targets at output level

Results are taken from the organisation, accountability and oversight area, sub-indicator 13.1.4., criterion 4. Review of practices of three ministries (responsible for finance, economy, and social affairs) and five central government bodies subordinated to these three ministries. The annual plan of the subordinated body should contain specific objectives and measurable targets approved by the ministry or agreed upon by the ministry and the subordinated body that can be monitored at outcome level or output level. Points are awarded based on the number of reviewed subordinate bodies that meet the requirement, 0.2 points per each body (1 point in total).

The annual plan of the subordinated body contains specific objectives and measurable targets at outcome level

Results are taken from the organisation, accountability and oversight area, sub-indicator 13.1.4., criterion 5. Review of practices of three ministries (responsible for finance, economy, and social affairs) and five central government bodies subordinated to these three ministries. The annual plan of the subordinated body should contain specific objectives and measurable targets approved by the ministry or agreed upon by the ministry and the subordinated body that can be monitored at outcome level or output level. Points are awarded based on the number of reviewed subordinate bodies that meet the requirement, 0.2 points per each body (1 point in total).

The last annual report of the subordinate body contained information on outputs against predefined objectives and targets

Results are taken from the organisation, accountability and oversight area, sub-indicator 13.1.4., criterion 6. Review of practices of three ministries (responsible for finance, economy, and social affairs) and five central government bodies subordinated to these three ministries. The annual report (or any other document for informing the public about achievements) needs to contain information on the predefined objectives and output or outcome level targets and to be publicly available. Points are awarded based on the number of reviewed subordinate bodies that meet the requirement, 0.2 points per each body (1 point in total).

The last annual report of the subordinate body contained information on outcomes against predefined objectives and targets

Results are taken from the organisation, accountability and oversight area, sub-indicator 13.1.4., criterion 7. Review of practices of three ministries (responsible for finance, economy, and social affairs) and five central government bodies subordinated to these three ministries. The annual report (or any other document for informing the public about achievements) needs to contain information on the predefined objectives and output or outcome level targets and to be publicly available. Points are awarded based on the number of subordinate bodies that meet the requirement, 0.2 points per each body (1 point in total).

There is evidence of performance dialogue between ministry and the body

Results are taken from the organisation, accountability and oversight area, sub-indicator 13.1.4., criterion 8. Review of practices of three ministries (responsible for finance, economy, and social affairs) and five central government bodies subordinated to these three ministries. The performance dialogue can include feedback provided by the ministry based on the achievements reported in the annual report, meetings between the ministry and the agency management to discuss achievements and potential challenges, etc. Points are awarded based on the number of subordinate bodies that meet the requirement, 0.4 points per each body (2 points in total).

The annual business plan and key financial performance indicators for SOEs are agreed with the ministry

The data is obtained from the body responsible for the monitoring of SOEs, either at central or decentralised (line ministries) level. The data provided by the body responsible for the monitoring will be validated on a sample of three ministries (ministries responsible for health, interior and infrastructure), in case SOEs in the sector are under their responsibility, to confirm that the ministry has agreed the annual business plan and key financial performance indicators and that progress towards key performance indicators is monitored at least annually. Review of the data provided and obtained in interviews, to confirm that annual business plans and key financial performance indicators are agreed with the parent ministry/agency. The SOEs’ annual business plan and key financial performance indicators are agreed with the ministry if they are approved by the supervisory board with representatives of the ministry, or other government body.

Progress of SOEs towards key financial performance indicators is monitored by a specific unit at least annually

The data is obtained from the body responsible for the monitoring of SOEs, either at central or decentralised (line ministries) level. The data provided by the body responsible for the monitoring will be validated on a sample of three ministries (ministries responsible for health, interior and infrastructure), in case SOEs in the sector are under their responsibility, to confirm that the ministry has agreed the annual business plan and key financial performance indicators and that progress towards key performance indicators is monitored at least annually. Review of data provided and obtained in interviews, to confirm that progress of SOEs towards key financial performance indicators is monitored at least annually.