Q77.

Is comprehensive data on actual spending on defence published during the budget year?

77a. Proactive publication

Score

SCORE: 0/100

Assessor Explanation

Assessor Sources

77b. Comprehensiveness

Score

SCORE: NA/100

Assessor Explanation

Assessor Sources

77c. Timeliness

Score

SCORE: NA/100

Assessor Explanation

Assessor Sources

77d. Comparison against budget

Score

SCORE: NA/100

Assessor Explanation

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Relevant comparisons

There are annual monitoring reports published at the Ministry of Finance and Economy (MoF) that outline actual spending and compare them with the budget. All tables contain disaggregated data on budget items. In addition to the disaggregated tables, there are comments and recommendations associated with each table which can be used by different actors [1]. However, they remain too broad in parts.

The majority of actual defence spending is disclosed (“Planning, management and administration,” “Official publications,” “Legal medicine,” “The prison system,” “Judicial enforcement service,” “Services for issues of adoption,” “Property restitution and compensation service,” “Prove service”) [1]. Additionally, the MoF specifies when the source of financing for each budget line is internal or external. However, more details could be provided beyond the broad budget line. According to the 2017 Open Budget Survey, the legislature (67 out of 100) and the State Supreme Audit Institution (71 out of 100) of Albania provide adequate budget oversight [2].

Reports on actual spending are published every six months in a timely manner. For instance, the end of year report for 2018 was published December 19, 2018 [1].

At the Ministry of Finance and Economy, for 2018 there was a monitoring report on the Ministry of Defence which compared the planned budget and the factual budget. In the disaggregated tables, there is a final column that indicates the percentage of realization. Through this monitoring report comparisons between budgeted expenditures and factual expenditures is possible but differences are not explained at all [1].

No information could be found that the government publishes data on the actual defence spending during the budget year. A review of the laws and decrees published in the Official Gazette since 2016 showed no evidence that such information is provided to the public (1). As has been outlined in previous questions, the government only provides aggregated figures in the Finance Law (2). (3), (4).

This sub-indicator is scored Not Applicable because no information could be found that the government publishes data on actual defence spending during the budget year in either the Official Gazette (1) or the Finance Laws (2), (3), (4). Thus, the comprehensiveness cannot be assessed.

This sub-indicator is scored Not Applicable because no information could be found that the government publishes data on the actual defence spending during the budget year in either the Official Gazette (1) or the Finance Laws (2), (3), (4). Thus, the timeliness cannot be assessed.

This sub-indicator is scored Not Applicable because no information could be found that the government publishes data on the actual defence spending during the budget year in either the Official Gazette (1) or the Finance Laws (2), (3), (4). Thus, a comparison against the budget cannot be assessed.

The Ministry of Finance publishes the budget online in a disaggregated form (1). The budget is accompanied by an explanation intended for experts; however, despite publishing the Citizen Budget in 2016 (2), Angola failed to do so for 2017 and 2018.

The vast majority of actual spending is fully disclosed. For instance, spending in the 2018 Budget is divided into six sections: business activity, functions, programmes, support to development, investments, and budget unit (1).

According to the 2017 Open Budget Survey, both Angola’s legislature and supreme audit institution provide weak oversight during the budget cycle (score below 41 out of 100) (2).

Details of actual spending are published more than twelve months after the end of the financial year. In fact, at the time of writing Parliament has not yet adopted the Year-End report (Conta Geral do Estado) for FY 2016 (1).

The Year-End report for 2016 (Conta Geral Do Estado) was produced for internal use only (1).

The Ministry of Finance (MoF) proactively publishes reports on actual spending for defence and security non classified items in a disaggregated form [1]. Information can be retrieved by downloading the excel file “Expenses (by functional classification)” from the “State Budget Report” on the MoF website. The publication of the budget is accompanied by an explanation intended for experts, as well as concise summaries with clear language for non-experts (“Citizen’s Budget”) [2].

The majority of actual defence spending is disclosed (“military defence”, “research and development”, “foreign military aid”, and “defence – not included in other types of expenditure”) [1, 2].

Details of actual spending are published at the end of each quarter [1]. Furthermore, the government has put in place an online platform (“interactive budget”) that shows the level of actual spending for each ministry in the current year [2].

In 2017, the difference between budget and actual expenditure on the defence budget was negligible (0.7%). Actual expenditure was 99.3% of the revised budget [1, 2]. Variances between the published budget and actual spend are not explained.

With regards to actual spending, the Ministry of Finance (MoF) publishes reports on the implementation of the state budget at the end of each quarter. However, these one-page long reports only include information for the overall government budget (1). Therefore, reports on actual spending are not made available to the public at all.

Since no information on actual defence spending is publicly available, this indicator has been marked Not Applicable (1).

Since no information on actual defence spending is publicly available, this indicator has been marked Not Applicable (1).

Since no information on actual defence spending is publicly available, this indicator has been marked Not Applicable (1).

The Ministry of Finance and Treasury of Bosnia and Herzegovina publishes yearly and periodical (3-month, 6-month and 9-month) reports on the execution of the budget of the government institutions and the international obligations of Bosnia and Herzegovina. The legislation ruling the state budget requires the Ministry to publish these reports [1,2,3,4]. The reports are drafted internally for all the institutions that are financed from the state budget, with an overview for each individual institution.

Details of spending for each budgetary line are not fully explained with detailed information on spending of a specific institution. However, explanations are provided for large expenditures and significant projects. There are budgetary explanations for the MoD [5,6].
The MoD BiH publishes their annual report to the Ministry of Finance and Treasury on their website. The reports are comprehensive, and there is a narrative explanation as well as a tabular overview of the expenses [7,8].

According to the government reviewer’s assessment, the report on budget execution contains a comprehensive and detailed overview of the structure of expenditures by types of expenditures. The report contains detailed explanations of consumption by all types of expenditures individually. The report is structured in terms of content so that it provides a clear insight to both experts and non-experts in this field [7].

The spending of the MoD is represented in a table based on the budget, so that spending of every heading in the budget can be followed. Within the report on the execution of the budget of BiH institutions and international obligations, there are details on the MoD expenditures in each budgetary category [1,2,3].

With regards to oversight, the Ministry of Treasury and Finance of BiH is the first provision of oversight. The six-month and annual reports are also submitted to the Council of Ministers of BiH, Parliamentary Assembly of BiH and the Presidency of BiH [1]. The annual reports are subject to audit by the State Audit Institution (which takes place separately to the annual audit of state level instutitions) [1,4].

In the annual report to the Ministry of Finance and Treasury, the MoD uses the same methodology and provides a more comprehensive overview of the spending of the MoD, including a narrative explanation for MoD’s spendings in each category [5,6].

According to the legislation, the periodical reports have to be published at the latest 60 days after the report period, with the yearly report having to be published 180 days after the fiscal year [1]. The annual reports for 2018 and 2019 have been published in April the following year, four months after the end of the financial year [2,3]. The periodical three- and six-month reports for 2020 have been published, respectively, in May and August 2020, two months after the end of each quarter [4].

The periodical and annual reports show variances between the budget and the actual spending, and the general explanations can be found in the report on the entire budget execution. Specific variances of the MoD have also been explained; however, the way in which the reports are presented mean that it is difficult to find all explanations for specific spending, thus it is possible that some variances have not been explained. [1,2,3] The government reviewer notes that the budget execution report contains detailed and comprehensive explanations on the differences between the planned budget and the realized spending on all types of expenditures.

Details of actual spending are published online in aggregated form.[1] The budget is accompanied by an explanation in a language intended for non-experts (Budget Citoyen).[2] These documents have been retrieved from the Collaborative Africa Budget Reform Initiative (CABRI), due to the Ministry of Finance’s website being inaccessible at the time of writing (August 2018).

The vast majority of actual spending is not disclosed, without there being clear justification for this. For instance, the 2018 spending for the MoD is divided into five sections: training and deployment of forces (Préparation et emploi des forces), equipment (Equipement des forces), support for public security and civil protection (Appui à la sécurité publique et à la protection civile), reinforcement of military-nation relations (Renforcement du lien Armée-Nation), steering and support (Pilotage et soutien).

With regards to the Ministry of Security, the same document provides information on the actual spending for three sections: state security (Sureté de l’Etat), internal security (Sécurité intérieure), management (Pilotage et soutien des services du Ministère de la Sécurité).

According to the 2017 Open Budget Survey, Burkina Faso’s legisalture provides adequate (score 62 out of 100) oversight during the formulation stage of the budget cycle and weak oversight (score 26 out of 100) during the implementation stage. The supreme audit institution (Cour des Comptes) provides weak oversight (score 17 out of 100).[1]

Details of actual spending are published more than twelve months after the end of the financial year. For instance, the last Year-End Report available online refers to the FY 2013 and was published on April 2016.[1]

No information on actual spending for FY 2016 or FY 2017 is publicly available.

The Presidency of the Republic of Cameroon publishes the budget online in aggregated form [1].

Information on actual defence spending is provided in a highly aggregated form. No information is provided beyond the total amount of resources that are allocated to the MoD. For 2018 these amounted to 238,910 million FCFA [1].

Cameroon usually publishes the Year-End Report (Settlement Law) within six months after the end of the financial year [1].

For 2016, the difference between budget and actual expenditure was negligible as actual expenditure stood at 99.07% of the defence budget [1]. Therefore this indicator is marked Not Applicable.

The secretary of state in charge for the budget and the state portfolio (Secretariat d’État Auprés du Premier Ministre Chargé du Budget et du Portfeuille de l’État) proactively publishes the budget online in a disaggregated form (1). The publication is accompanied by an explanation intended for experts (2).

The vast majority of actual spending is disclosed. For instance, the 2018 Budget (Loi de Finances Portant Budget de l’État Pour l’Année 2018) is divided into 9 sections: general administration, army, aviation, navy, security and police, military police, republican guard, prisons, civil protection and firefighters (1). According to the 2017 Open Budget Survey, the legislature and the supreme audit institution of Côte d’Ivoire provide a weak oversight (a score below 41 out of 100) during the budget cycle (2).

Details of actual spending are published within twelve months of the end of the financial year (1).

For 2016, no difference was reported between the budget and the actual spending (1). Therefore this indicator has been marked Not Applicable.

According to our sources, the data on the actual spend of the military are never published. In all the published financial data from the government, there are no details of the military expenses on the budget. The data on military spending and its details are considered confidential, and therefore inaccessible (1), (2), (3). The main published national budget document that covers actual public spending is the Closing Account (al hisab al khitami) of the national budget which is usually published on the website of the Ministry of Finance albeit with big delays (4). However, what applies to the national budget (projected spending) also applies to the closing accounts (actual spending) in the sense that only a topline figure is provided with little to no breakdown and disaggregation of the figures. According to the Constitution, the military budget is incorporated as a single figure in the national budget (Art. 203) (5). It is also worth noting that this figure does not constitute all military spending but only the part that is taken from the state treasury, because the military has its large revenue streams from its various economic activities that are even more opaque (6).

This sub-indicator is marked Not Applicable because the Egyptian constitution provides for the secrecy of the armed forces budget by stating that only a topline figure shall be published. Closing accounts, which cover actual spending, follow the same rules and disaggregation and are considered one of the budgetary documents.

This sub-indicator is marked Not Applicable because the Egyptian constitution provides for the secrecy of the armed forces budget by stating that only a topline figure shall be published. Closing accounts, which cover actual spending, follow the same rules and disaggregation and are considered one of the budgetary documents.

This sub-indicator is marked Not Applicable because the Egyptian constitution provides for the secrecy of the armed forces budget by stating that only a topline figure shall be published. Closing accounts, which cover actual spending, follow the same rules and disaggregation and are considered one of the budgetary documents.

The Ministry of Finance (MOF) proactively publishes monthly reports on the execution of the state budget, including for defence spending. [1] While information on actual defence spending is provided in an aggregated form, the publication of the defence budget at the beginning of the financial year is accompanied by an explanation intended for experts as well as non-experts. [2]

Details on actual defence spending are provided in an aggregated form. The reports available on the MOF website only provide information on the overall implementation of the defence budget. No further expanation is provided. The 2018 Ministry of Defence (MOD) budget is divided into “labour costs” (23%), “infrastructure and procurement” (45%) and “other spending” (32%). [1]

Details of actual defence spending are published regularly and in a timely manner. As of December 2018, the MOF has published four reports on the 2018 state budget (February, April, August, September). [1] The end-of-year report for 2017 was published by the MOF on February 2018.

The difference between the published budget and actual spending is published and available for the public in an Excel document format. The differences are shown for each government institution separately. For example, for the MOF the variance between the predicted and the actual spending was 91.6% in 2018. [1] The data is also published on a monthly basis.

There is no explicit explanation of the variances in the budget. The only specification concerning the differences is shown in the changes in investments and foreign funding. [2]

Furthermore, the change in budget compared to the previous year is only very “generally” justified, as pointed out by the State Audit Office in their latest report about the state budget of 2017. [3]

Figures for actual defence spending are actively published by the Ministry of Finance (MoF) (in Georgian) at the end of each quarter [1]. The “state budget performance reports” provide information in a disaggregated form. They are accompanied by an explanation intended for experts, as well as concise summaries with clear language for non-experts [2].

The vast majority of actual defence spending is fully disclosed:
“Defence management”, “Military Education”, “Healthcare and social security”, “IT and Communication”, “Infrastructure development”, “International peacekeeping operations”, “Research and Development”, “Maintenance and development of defence capabilities”, “Logistics”, “Georgian Armed Forces Strengthening (SG)”) [1].

According to the 2017 Open Budget Survey, the legislature and supreme audit institution in Georgia provide adequate (74 out of 100) oversight of the budget [2].

Details of actual defence spending are published at the end of each quarter of the fiscal year [1, 2].

Variances between the published budget and actual spend are detailed and explained [1].

The Ministry of Finance publishes the budget online in a disaggregated form (1). The budget is accompanied by an explanation intended for experts as well as a document with clear language for non-experts (Citizens’ Budget) (2). Additionally, the Ministry of Finance provides information on the single MDAs, including the MoD (3).

The budget for the MoD is divided into twelve sections: General Administration, Veterans Association of Ghana, Secretariat, General Headquarters, Army, Navy, Air Force, GAFCSC, MATS, Defence Advisors, Kofi Annan International Peacekeeping Training Centre, Military Hospital (1).

According to the 2017 Open Budget Survey, Ghana’s legislature provides weak (score 39 out of 100) oversight during the budget cycle; while the Audit Service provides limited oversight (score 50 out of 100) (2).

Details of actual spending are usually published within six months of the end of the financial year. However, for FY 2016 and 2017, the End-Year reports have not been published online. The last available online report was published in June of 2016 and concerns the 2015 FY (1).

Actual spending for FY 2015 was slightly over the budget (104%) (1). Details for FY 2016 and FY 2017 are not published online.

The Hungarian State Treasury, the central budget agency under the direction of the Ministry for National Economy, proactively publishes monthly reports on actual defence spending in a disaggregated form (in Hungarian) [1]. The State Treasury publishes the income and expenditure about every department monthly but without any explanation and in a disaggregated form. However, there is a very detailed analysis and explanation about actual spending provided every year by the government [2]. It is detailed, but it does not contain summaries for non-experts.

The reports published by the Treasury Ministry are divided according to the several Ministry of Defence (MoD) sub-programmes (“Ministry of Defence”, “Hungarian Defence Forces”, “Military National Security Service”, “MH Health Center”, “Military College”, “Other”). With regards to oversight efficiency, the 2017 Open Budget Survey has found that the legislature provides limited (between 40 and 60 out of 100) oversight during the budget cycle while the State Audit Institution provides adequate (scoring 95 out of 100) oversight [1].

Details of actual spending are published every month.

Variance between planned and actual spending for 2019 has been negligible (0.7 percent) [1]. There is no indication that variances are explained [1].

Publications on defence spending are scarce; coverage is infrequent, void of explanation, and generally discussed within bigger debates concerning the Federal Budget; from challenges (1) to trends (2). Visits conducted by MoD delegations or members of the parliamentary security and defence committee receive coverage, largely in local and at time international press (3). There is no official record of explicit spending figures available to the public, or law that obliges the government to disclose defence expenditure. Under the MoD’s official website’s ‘Contracts and Tenders’ section, a number of tenders are downloadable and accompanied by procedural guides (4). In spite of the existence of scant coverage, information is shared by media outlets. Publications on the official platforms managed by government security and defence ministries is not proactive.

The vast majority of defence spending is not publicised on any of the government’s official online platforms. In absence of such information, actual MoD spending cannot be subject to public scrutiny. The choice to withhold these figures is explainable under the MoD’s policy of non-disclosure, to protect state secrets (1). No written evidence in support of the latter could be found however.

Another theme that resonates are future trends in Iraq’s defence procurement (1). As a recovering military power, one paper notes that out of Iraq’s 14 army divisions “the federal budget only provides enough funding for six to be converted to fully mechanised units by 2020” (1). Potential visits and defence speculations — positive and unsettling — dominate the headlines more than Iraq’s actual spending on defence. Scant facts perforate the web such the latest contract ($28,812,143) Iraq’s MoD awarded to Florida-based NIC4 Inc for repairs to Iraq’s Aperture’s Terminal (VSAT) for the transmission of information in and around the battle zones. Other expense items have received coverage (2) but coverage is noticeably thin. Sources providing the coverage are interested in defence matters, but the data is not presented by any state department. Broader budget cuts (3) have allegedly lowered the ceiling of defence spending to $1 billion but it is difficult to verify whether actual spending amounts to that figure or falls well below it — in absence of government-approved data and general opacity. The Stockholm International Peace Research Institute website features information concerning the country’s defence spending, from arms transfers from Iraq to Syria (4). The wider picture, generally speaking, concerning Iraq’s defences is incomplete, inconsistent and in need of comprehensive explanations.  

It is not clear to say in absence of published data, please refer to the answers above.

It has been established throughout this assessment that Jordan does not make its general defence expenditure public. The official webpage of the House of Representatives in Jordan includes several reports presented to the legislature by the Audit Bureau. These reports, namely the 2015 Financial Accounts, are the only evidence of defence expenditure publicly available, and that only shows a general breakdown of items and expenditures [1]. There is no evidence on the armed forces webpage that suggests that it makes its spending on defence budget public during the year [2]. Other than one annual report available online, there is no information available on actual defence spending during the year [3,4].

This sub-indicator has been marked as Not Applicable as Jordan does not provide information about its actual defence spending, neither does the defence sector make information about its procurement public [1,2,3,4]

This sub-indicator has been marked as Not Applicable as Jordan does not provide information about its actual defence spending, neither does the defence sector make information about its procurement public [1,2,3,4]

This sub-indicator has been marked as Not Applicable as Jordan does not provide information about its actual defence spending, neither does the defence sector make information about its procurement public [1,2,3,4]

The information on spending in the defence sector is published in the annual report of the Ministry of Defence, and is accompanied by a summary explanation: overall, the information provided remains superficial. The information given in the annual report is therefore insufficient to provide detailed explanations on defence spending [1].

According to the government reviewer, the Financial Statements for the year ending December 31, 2019 have been prepared according to the International Accounting Standards of the Public Sector of 2017 “Financial reporting according to Accounting based on Petty cash”, and they meet all reporting obligations arising from the Law no. 03/L-048 on Public Financial Management and Responsibilities, supplemented and amended by Law no. 0 /L-221, Law no. 04/L-116, Law no. 04/L-194, Law no. 05/L-063 and Law no. 05/L-007.

The information on spending in the defence sector is published in the annual report of the Ministry of Defence, and is accompanied by a summary explanation: overall, the information provided remains superficial. The information given in the annual report is therefore insufficient to provide detailed explanations on defence spending [1].

According to the government reviewer, the Ministry of Defense has prepared the Financial Statements in accordance with the requirements of Law no. 03/L-048 on Public Financial Management and Responsibilities, as noted in point 77A. In the required tables, details of the initial and final budget allocations are disclosed, as well as the changes that have occurred between the approved budget according to Law no. 06/L-133 on the Budget of the Republic for 2019 and the final budget allocations in the KFMIS for 2019.

The Ministry of Defence report is published annually in December. It covers actual spending during the same financial year [1].

According to the government reviewer, there is an overview of operating costs, capital expenditures allocated to ammunition & parts for armaments, infrastructure, vehicles, equipment and network systems.

Any potential differences between the published budget and actual spending are superficially explained in the annual report of the Ministry of Defence [1].

Figures from the security agencies and other Government bodies for actual spending are published on the Finance Ministry’s website monthly but they are broken down into vaguely worded categories like “expenses and other transactions” (1, 2, 3 and 4).

Also, the finance ministry says that it these reports are not entirely because “some” bodies do not present their monthly reports on time (1). Officials, including one from the interior ministry, said the security agencies are among the bodies that are frequently late (4, 5, 6, 7 and 8).

Both the monthly reports and the annual reports do not include explanations for the spending decisions.

The language used tends to be too complicated for non-experts. They, for instance, could have graphs on “current liabilities — amounts deducted from types of budget spending.”

It is important to note that the monthly reports of the 2016/2017 financial years were not released (9). The reason for that remains unclear.

Most of the budget is disclosed to the public, CSOs and the media but it does not come with a detailed breakdown of the expenses, explaining where the money went. Significant areas like arms procurement, cost of training and maintenance of equipment are not detailed on their own. They are often lumped together into one or two vaguely described categories like “expenses and other transactions” (1, 2 and 3).

The monthly and annual reports on budgets and spending do not include any justification for this. Neither do officials and the media (4,5, 6 and 7) . As previously discussed, auditing and oversight authorities do have access to the full budget even though much of military/security spending may be presented in highly aggregated form. The authorities do have the general power to demand more information but they are often unsuccessful in these attempts due to political interference and loopholes in the laws that regulate their work.

As discussed earlier, most details of actual spending are published in summary form without clear categories within a month of the actual spending decisions, sometimes eleven months before the end of the financial year (1). But even the Finance Ministry acknowledges in these reports that they do not accurately reflect all expenditures because the ministries are often late in their reporting. It is unclear how late they usually are but there is reason to believe that duration can be anywhere between a month or two to several years, officials said (2, 3, 4, 5, 6 and 7).

Variances between the published budget and actual spending are never explained (1, 2, 3 and 4).

Detailed data on the actual budget is published every year according to the Law on Budget and finance management [3]. Each legislative act is supported by annotation (14th paragraph). [1] According to the Law, all information should be presented in language undestandable for non-experts and all misnistries have to provide explanatory notes on the budgetary items and publish them on the their home pages. [2]

The vast majority of defence spending is disclosed according to the Law on Budget [1,3] and parliamentary oversight is ensured by the Defense, Internal Affairs and Corruption Prevention Committee. Parliamentary debates on the annual budget also cover the defence and security sector. However, secret items are debated only within the Committee. [2]

Details of actual spending are published within six months of the end of the financial year – by 1st June. Information is published on the home page of the respective institutions. The MOD has the obligation to report to the Ministry of Finance on defence spending in the 6th, 9th, and 12th months of the year. If the Cabinet of Ministers has specific requests, the MOD provides detailed information. [1]

Variances between the published budget and actual spend are provided by MOD, and are detailed. [1] Variances are explained to and debated by the Defence Committee. [2]

There are no reports published on actual defence spending, specifically (1). The Ministry of Finance (MoF) publishes irregularly a “Public Finance Annual Review” that indicates current expenditures including the actual annual “Salaries, Wages, and Related Benefits” expenditure for the LAF personnel (2). The MoF also publishes a monghtly reports, solely for the cost of personnel with the, including the military (3). However, the reports are not published in a timely manner. For example since 2015, MoF published the annual review for 2015 and 2017 but not for 2016 and 2018. (3)

The “Public Annual Finance Review,” when published, does not disclose the majority of the defence budget’s actual expenditure (1). Under the “Breakdown of Salaries, Wages, and Related Benefits” section, both the Annual Review and the Cost of Personnel reports cover salaries and wages, employment benefits, allowances, and “other”- “payments for maternity and sickness, marriage, birth, death, hospital, education, medical and various social allowances, and provided to military personnel only” (2) (3).

The published reviews are not presented to the public promptly. For example, the annual review for 2016 and 2018 are not published on the MoF’s website (1).

The annual reviews do not mention the expected expenditures present in the budget. The reviews present the actual expenditure for a set year and compare it with one to two years before. For example, the 2017 review included a summary of Lebanon’s fiscal performance for 2017 compared to 2016 and 2015 (1). The 2015 review compares the year with 2014 and 2013 as well (2). The reviews do not offer a comparison between the budget’s expected expenditure and the actual expenditure.

The Ministry of National Defence proactively publishes annual budget reports as well as consolidated quarterly reports [1]. Details on actual defence spending are published in disaggregated form together with an explanation intended for experts.

The vast majority of actual defence spending is fully disclosed (publicly available, source is given in column L, (2)) and there is clear and robust oversight of the full budget by other suitable authorities. The oversight is performed by a number of different authorities, first and foremost reports are sent to the Ministry of Finance in accordance and expenditures are to be explained in accordance with the budgetary allocations. The Ministry of Finance is also responsible for making sure that budgetary allocations are used efficiently and effectively. The reporting of different ministries, including Ministry of Defence, on measuring such efficiency and plans for the future has been made public [1].

Details of actual defence spending are published within six months of the end of the financial year. The End-of-Year report for 2017 was published on March 2018 [1].

Variance between planned and actual defence spending for 2019 was negligible: execution of budget was 99.6 percent [1]. Nevertheless, variances between the published budget and actual spend are detailed and explained [2].

The Ministry of Economy and Finance of Mali proactively publishes the budget online in disaggregated form.¹ Details of actual spending on defence and security are accompanied by an explanation intended for experts.² Mali also publishes the Citizens’ Budget, a simpler and less technical version of the government’s Executive Budget, designed to convey information to the public.³

The vast majority of actual spending is disclosed. For instance, the 2018 budget for the MoD is divided into 5 sections: administration, military operations, army inspections, education, telecommunications.¹ However, according to the 2017 Open Budget Survey, the legislature overall provides a weak oversight in Mali (score below 41 out of 100). In particular, the debate on the budget occurs only after the publication of the Executive’s Budget Proposal, the legislative committees do not examine or publish the reports of their analyses of the Executive’s Budget Proposal online, and the legislature is not consulted during the implementation stage.² The supreme audit institution provides a better oversight (scoring 50 out of 100) and is considered to have autonomy of action and to be independent from the executive, but it is under-resourced and understaffed.

Despite publishing the In-Year Reports, which provide detailed information on the execution of the budget,¹ Mali does not make the Year-End reports publicly available.

The In-Year reports provide information on the execution rate of the budget for the defence and security sectors, which as of 31 March 2018 stood at 24 and 17 percent respectively. However, as the End-Year report is not made publicly available, it is not possible to assess the difference between budget and actual spending.

Reports on actual spending are not made available to the public at all. [1] Instead, information about expenditures are provided as part of the Government’s report on all expenditures from the budget, submitted to the Parliament usually 10 months after the end of the fiscal year. [2][3][4]

According to the MOD, the defence budget is transparent with clearly stated expenditure items. It is provided in a timely manner to legislative institutions. Details of actual spending are proactively published. The Parliament adopts the budget and the Final budget account and publishes them.

Reports on actual spending are not made available to the public at all. [1] As such, this indicator is scored Not Applicable.

Reports on actual spending are not made available to the public at all. [1] As such, this indicator is scored Not Applicable.

Reports on actual spending are not made available to the public at all. [1] As such, this indicator is scored Not Applicable.

No evidence was found in online research, offline research and interviews to suggest that reports on actual spending were made available to the public. Neither government nor non-governmental sources such as the media (foreign and local) and NGOs (foreign and local) mentioned that this information was available through other means such as face-to-face consultation. The interviewees stated that reports on actual spending were not disclosed to the public or to counter-powers such as Parliament (including members of the defence commission) (1)(2)(3)(4)(5)(6)(7)(8)(9). This lack of transparency represents an increased risk of corruption.

No information on actual spend is publicly available, therefore this sub-indicator is marked as Not Applicable.

No information on actual spend is publicly available, therefore this sub-indicator is marked as Not Applicable.

No information on actual spend is publicly available, therefore this sub-indicator is marked as Not Applicable.

The Ministry of Finance proactively publishes the annual budget on its website in an aggregated form (1). For 2018, Niger adopted a Citizen Budget but did not make it publicly available online (2).

The vast majority of actual spending is not disclosed. For instance, in the 2018 Budget 127 620 531 550 francs CFA was allocated to the MoD under only three vague expenditure categories: management and administration, security, and peacekeeping (1).
According to the 2017 Open Budget Survey, Niger’s legislature provides limited oversight in the formulation stage (score of 57 out 100) and a weak oversight in the implementation stage (score of 7 out of 100); according to the same survey, the supreme audit institution provides limited budget oversight (score of 45 out of 100) (2).

Details of actual spending are published more than twelve months after the end of the financial year (FY). For instance, the End-Year Report for 2015 has been adopted by the legislature in May 2017 and published online only in October 2017 (effectively 22 months after the end of the FY) (1).

Niger publishes the End-Year Report with considerable delay. Also, despite being updated on the Ministry of Finance website, the document for the FY 2015 is not accessible (1). For FY 2014, the End-Year Report did not show the difference between budget and the actual spending (2). For 2018, Niger published the In-Year report, which provides information on the budget’s execution rate for the Ministry of Defence as of 31 March 2018 (3).

The Budget Office of the Federal Republic of Nigeria proactively publishes the budget online in a disaggregated form (1). The budget is accompanied by an explanation intended for experts (2) as well as two documents intended for non-experts (Citizens Guide to Understanding the FGNs’ 2018 Budget of Consolidation and Countryman’s Guide to the 2018 Approved Budget) (3), (4).

TThe vast majority of actual spending is fully disclosed. For instance, the 2018 Budget provides detailed information on all the expenditure items, including spending on management and administration, procurement of military equipment, training, military operations, personnel (1).

According to the 2017 Open Budget Survey, Nigeria’s legislature provides a limited oversight (score of 53 out 100) in both the planning and the implementation stages of the budget cycle; according to the same survey, the Auditor-General for the Federation provides adequate budget oversight (score of 61 out of 100), in so far it has significant autonomy of action and independence but it is insufficiently resourced (2).

According to Section 30 and 50 of the Fiscal Responsibility Act (2007), the Budget Office is required to prepare and submit periodic Budget Implementation Reports to the Joint Finance Committee of the National Assembly and the Fiscal Responsibility Council no later than 30 days after the end of each quarter (1). The Fourth Quarter and Consolidated Budget Implementation Report (BIR) provides information on the allocation and spending of resources by Government Agencies during the fourth quarter, as well as the entire fiscal year. As of October 2019, all the BIRs for 2018 – including the Fourth Quarter and Consolidated BIR for 2018 had been published by the Ministry of Budget and National Plannning.

Actual spending for the 2016 FY was slighlty lower than the budget (95.93%) (1). Variances are explained in the budget.

The Ministry of Defence proactively publishes annual reports on the execution of the budget in a detailed format [1]. However, information is organised in a confusing way, divided between each of the five Ministry of Defence accounts. This makes the retrieval of information more difficult.

Most details of defence spending are disclosed, including the destination of this spending (including administration, army, peace and humanitarian operations, properties and services, military academies, promoting defence and security or public administration reforms). Information also includes details on spending for the Ministry of Defence sub-programmes such as the infrastructure spending and integration into the North Atlantic Treaty Organisation. According to the 2017 Open Budget Index, the legislative powers and the supreme audit institution in Macedonia provide limited oversight over the budget [1].

Details of defence spending are published within six months of the end of each financial year. For instance, the 2017 annual reports was published in February 2018 [1].

Variances between the published budget and actual spending amounts are are not publicly explained [1].

The government and the MoD do no release any reports on spending and expenditures on the military. It is considered confidential data and not accessible to the public (1), (2). The website of the MoD does not include any reports on defence expenditure (3), (4). No media reports were found breaking down defence spending. The only public information available is the defence budget, published through royal decree (5). All information detailing defence procurement was found on foreign websites (6), (7).

This indicator has been marked Not Applicable because no reports are released to thepublic on actual spending.

Oman does not provide any information about its actual defence spending, and neither does the defence sector make information about its procurement public. However, there are some figures available from external sources. The government provides the annual budget of the MoD without any details (1), (2).

This sub-indicator has been marked as Not Applicable, as Oman does not provide information about its actual defence spending, and neither does the defence sector make information about its procurement public. There are no published financial reports to answer this question (1), (2).

This sub-indicator has been marked as Not Applicable, as Oman does not provide information about its actual defence spending, and neither does the defence sector make information about its procurement public. There are no published financial reports to answer this question (1), (2).

Up to 2016, it was possible to read published reports on the total spending of the military and security apparatuses in the West Bank. In 2017, the reports were taken down (researcher observation in 2016), they started to upload them again in 2019. However, Alaa Tartit, a Palestinian researcher, has published some articles on the security sector in which he argues that the military and security consume more than 30% of the PA budget. Other news outlets (in resources) have mentioned these figures. In general, the publication of the budget and actual spending is minimal (1). Aman discussed the general budget in 2016, and some data comes from their reports (2).

According to several AMAN reports and their officials, there is no detailed and comprehensive budget and spendings of the defence expenditures (1). There are reports available online at the MoF website that show total spending and the total income monthly, but nothing is disaggregated or explained in detail (2).

There is no defined date or a routine of publishing the budget or reports. According to several sources, there is a need for routine publication of data related to the budget, considering public consultations to discuss the budget and expenses (1). Quarterly reports about the PA’s finances used to be published on time, which was indeed a good practice; however, they did not include sufficient information on the security forces (2).

Any new budget includes a section that explains the variations between the actual and the budget amount for the year before (1). However, this narrative summarizes the general budget for the PA, and not the security or defence sector. Furthermore, some economic think tanks such as the Palestine Economic Policy Research Institute-MAS, as well as the IMF, keep track of such differences of the overall budget, but not on the defence and security sector per se.

The Ministry of Finance proactively publishes monthly and annual reports on the implementation of the state budget, including defence-related issues [1]. The publication is accompanied by an explanation intended for experts.

The MoD budget is broken down by chapters (“Public administration”, “National defence”, “Social security schemes”, “Administration of Justice”, “Academic education”, “Health care”, “Culture”) [1]. However, with regards to actual spending, information is provided in aggregated form.
According to the 2017 Open Budget Index, the legislature and supreme audit institution in Poland provide adequate oversight of the budget (82 out of 100) [2].

The annual report on the implementation of the state budget, including for defence, is published within six months of the end of the financial year. For instance, the 2017 annual report was published in June 2018 [1].

Reports on state budget implementation, including the defence sector, released by the Finance Ministry, do not explain differences between the planned and actual spendings. [1]
Annual financial reports of the defence ministry do not provide such clarifications, too. [2]

Qatar does not make reports on defence spending available to the public [1]. The Qatar defence budget and expenditures that are made available to the public do not include any breakdown and consist of top-line round figures rather than actual spending reports [2]. There is no comprehensive information available in relation to the defence budget and expenditure. There is a total lack of transparency in relation to information about defence in Qatar [3,4].

This sub-indicator has been marked as Not Applicable as Qatar does not provide information about its defence spending, and the defence sector does not make information about its procurement public [1,2].

This sub-indicator has been marked as Not Applicable as Qatar does not provide information about its defence spending, and the defence sector does not make information about its procurement public [1,2].

This sub-indicator has been marked as Not Applicable as Qatar does not provide information about its defence spending, and the defence sector does not make information about its procurement public [1,2].

The Saudi government has never published reports on actual defence spending, only minimal details on projected defence budgets.

As Saudi Arabia does not publish figures on actual defence spend, this sub-indicator is marked not applicable.

As Saudi Arabia does not publish figures on actual defence spend, this sub-indicator is marked not applicable.

As Saudi Arabia does not publish figures on actual defence spend, this sub-indicator is marked not applicable.

The MoD publishes data on actual spending during the budget year, in format which corresponds to the budget, i.e. the data are disaggregated by budgetary programmes, projects and items. (1) However, the MoD does not publish any accompanying explanations which would, for instance, account for the differences between budgeted and executed costs or point to the relevant Minister’s or the Government’s decisions on reallocations. According to Serbian legislation, budgetary beneficiaries such as ministries can make minor modifications to their budget without an external approval, whereas the Government has to decide about significant modifications and any allocation of additional funding from budgetary reserves to particular beneficiaries in the course of the fiscal year. (2)

The reports which are published in the course of the fiscal year (1) do account for the entire defence expenditures, but they provide little information about what exactly has been bought with the money. The budget items to which the expenditures are disaggregated are in line with Serbian rules on budgetary classification. Thus, they are generic (e.g. “salaries”, “contracted services”, “machines and equipment”) and, while they can help calculate how much money was spent on personnel, maintenance or equipment, they do not reveal, for example, what equipment was paid for or which services have been contracted. The MoD does publish quarterly public procurement reports (2), but those cannot be directly linked to expenditures reports.

Serbia introduced programme budgeting in 2015 (3). The MoD’s budget does to certain extent provide an overview of the ongoing projects, so that it is possible to learn about specific project expenditures. However, the budget does not list all the projects and major known arms purchases (such as Mi-35 and Mi-17 helicopters bought in 2018 (4)) are not presented as separate projects. In 2018, 45% of MoD’s expenditures for “machines and equipment” were presented under the very general programme titled “Functioning of the MoD and SAF”. (5) The MoD’s expenditures are subject to audit by State Audit Institution, but audits are not carried out regularly (please refer to Subindicator 17A for more information).

Details of actual spending are published within six months of the end of the financial year. For the 2018 FY a mid-year report was published on 20 July 2018 [1,2].

In 2018, the MoD spent around 15 billion dinars (around 127 million euros) more than it was assigned in the budgetary law for that year, having overdrawn its official budget by over 20%. (1,2) Any allocation of additional funding to a budgetary beneficiary could be implemented either through amendments to the budgetary law (so-called rebalance) or by a government’s decision. (3) However, the National Assembly did not pass any budget amendments in 2018 and an overview of the official gazette (Serbian: Sluzbeni glasnik) issues for that year shows no government decision on budgetary reallocation in favour of the MoD. (4) Therefore, the influx of money towards the MoD in the course of 2018 occurred in a highly informal and utterly non-transparent way. No public official has addressed this discrepancy.

According to our sources, there is no public detailed data on the actual military spendings. Although there are efforts to make budgets and financial data available for the public through the MoF, the MoD are still not included in these budgets (1,2).

As there is no publicly available information on actual spend, this sub-indicator should be marked as Not Applicable.

As there is no publicly available information on actual spend, this sub-indicator should be marked as Not Applicable.

As there is no publicly available information on actual spend, this sub-indicator should be marked as Not Applicable.

The Ministry of Finance provides monthly and annual reports on the implementation of the budget in an aggregated form [1]. No further explanation or information on how the budget allocated for defence is implemented is made publicly available.

The State Treasury of Ukraine provides detailed reports about the budget spending by years, quarters and months on different positions and institutions. For example, in the report about the spending the state budget of 2019, there is information about MoD with detailed sum of money spent on salaries, food, medical supplies, social expenditures, energy bills, research and development [1]. However, according to the 2017 Open Budget Survey, the legislature and Supreme Audit Institution in Ukraine provide adequate oversight of the budget (83 out of 100) [2].

Details of actual defence spending are published within six months of the end of the financial year. For instance, the annual report for 2017 was published in April 2018 [1].

Variances between the published budget and actual spend are not explained [1].

There is no evidence that military spending and military purchase reports are made public. Data on military purchases is considered confidential and not published (1,2).

As there is no information on actual spending that is publicly accessible, this indicator is marked Not Applicable.

As there is no information on actual spending that is publicly accessible, this indicator is marked Not Applicable.

As there is no information on actual spending that is publicly accessible, this indicator is marked Not Applicable.

Country Sort by Country 77a. Proactive publication Sort By Subindicator 77b. Comprehensiveness Sort By Subindicator 77c. Timeliness Sort By Subindicator 77d. Comparison against budget Sort By Subindicator
Albania 75 / 100 50 / 100 100 / 100 0 / 100
Algeria 0 / 100 NA NA NA
Angola 50 / 100 50 / 100 0 / 100 0 / 100
Armenia 100 / 100 75 / 100 100 / 100 0 / 100
Azerbaijan 0 / 100 NA NA NA
Bosnia and Herzegovina 75 / 100 100 / 100 100 / 100 75 / 100
Burkina Faso 25 / 100 0 / 100 0 / 100 NEI
Cameroon 25 / 100 25 / 100 100 / 100 NA
Cote d'Ivoire 75 / 100 75 / 100 50 / 100 NA
Egypt 0 / 100 NA NA NA
Estonia 75 / 100 50 / 100 100 / 100 25 / 100
Georgia 100 / 100 100 / 100 100 / 100 100 / 100
Ghana 100 / 100 50 / 100 0 / 100 0 / 100
Hungary 75 / 100 75 / 100 100 / 100 0 / 100
Iraq 0 / 100 NA NA NA
Jordan 0 / 100 NA NA NA
Kosovo 50 / 100 25 / 100 100 / 100 50 / 100
Kuwait 25 / 100 50 / 100 50 / 100 0 / 100
Latvia 100 / 100 100 / 100 100 / 100 100 / 100
Lebanon 25 / 100 25 / 100 0 / 100 0 / 100
Lithuania 75 / 100 100 / 100 100 / 100 100 / 100
Mali 100 / 100 50 / 100 0 / 100 0 / 100
Montenegro 0 / 100 NA NA NA
Morocco 0 / 100 NA NA NA
Niger 25 / 100 0 / 100 0 / 100 0 / 100
Nigeria 100 / 100 75 / 100 100 / 100 100 / 100
North Macedonia 25 / 100 75 / 100 100 / 100 0 / 100
Oman 0 / 100 NA NA NA
Palestine 50 / 100 25 / 100 0 / 100 0 / 100
Poland 75 / 100 50 / 100 100 / 100 0 / 100
Qatar 0 / 100 NA NA NA
Saudi Arabia 0 / 100 NA NA NA
Serbia 25 / 100 50 / 100 100 / 100 0 / 100
Tunisia 0 / 100 NA NA NA
Ukraine 25 / 100 100 / 100 100 / 100 0 / 100
United Arab Emirates 0 / 100 NA NA NA

With thanks for support from the UK Department for International Development and the Dutch Ministry of Foreign Affairs who have contributed to the Government Defence Integrity Index.

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