Transparency and predictability of procedures for in-year budget adjustments
Review of the legislation for budget management, annual budget bills, annual financial statements and the annual SAI reports.
For each of the following four criteria, 1 point is awarded (total of 4 points).
Criteria fulfilled: 2/4
Yes
No
No data available / not assessed
| There are clear rules restricting in-year budget adjustments by the government to no more than 5% between individual budget lines (1 point) | |
| The national rules on restrictions with in-year budget adjustments by the government are respected (i.e. the SAI does not report any violations to in-year budget adjustment rules) (1 point) | |
| The annual financial statement of the government reports on all variations that were done by the government (1 point) | |
| No more than two budget amendments by the parliament are passed annually (1 point) |