Public Financial Management
Transparency and comprehensiveness of budget reporting and scrutiny

Transparency and comprehensiveness of budget reporting and scrutiny

This indicator measures the extent to which the government facilitates external monitoring of the execution of the budget through the publication of relevant information, as well as the credibility of that information and whether it is used effectively to ensure accountability. The degree of budget scrutiny on the basis of the published information is also assessed.

Budget reporting and scrutiny - at a glance

Average indicator values are presented for each area and country. Click on the rows and columns to sort the table by highest value, or “show progress” to include trends over time.
ALB XKV MNE MKD SRB AVG UKR
In-year financial reports
78.57
100
57.14
71.43
42.86
70
Annual financial report
85.71
71.43
57.14
42.86
28.57
57.14
85.71
Reporting of SOEs
40
60
20
20
60
40
Accounting standards
50
75
25
50
75
55
100
Reporting on fiscal risks
100
0
0
0
0
20
100
External audit opinion on annual report
100
100
100
33.33
100
86.67
0
Timeliness of external audit report
100
50
100
0
100
70
50
Timeliness of Parliamentary scrutiny
33.33
100
100
66.67
100
80
100

Compare performance

Pick a country and year above, and use the menu below to sort subindicator values based on best or worst performance. Compare against the regional average, the highest performer and past performance.

Western Balkans
Highest Value
2017

Albania, 2021

In-year financial reports Annual financial report Reporting of SOEs Accounting standards Reporting on fiscal risks External audit opinion on annual report Timeliness of external audit report Timeliness of Parliamentary scrutiny

Most significant change

Green bars show the subindicator values that advanced most. Red bars shows those that deteriorated most. Only subindicator values that have changed are shown.

Albania from 2017 to 2021

External audit opinion on annual report Annual financial report In-year financial reports Accounting standards Reporting of SOEs Timeliness of Parliamentary scrutiny