1. Romania - Ministry of Public Finance Romania
Open Budget Survey
Romania
Virginia Comsa
Deputy director general

2. OPEN BUDGET SURVEY 2015 - ROMANIA
Romania - Ministry of Public Finance
OPEN BUDGET SURVEY ROMANIA
TRANSPARENCY
(OPEN BUDGET INDEX) 75
OUT OF 100
The Government of Romania provides the public with extensive budget information.
PUBLIC PARTICIPATION 42
OUT OF 100
The Government of Romania provides the public with limited opportunities to engage in the budget process.
BUDGET
OVERSIGHT 54
OUT OF 100
BY LEGISLATURE
Budget oversight by the legislature in Romania is limited.
100
BY AUDIT
Budget oversight by the supreme audit institution in Romania is adequate.
February 2016
Romania - Ministry of Public Finance

3. CHANGE IN TRANSPARENCY OVER TIME
Romania - Ministry of Public Finance
CHANGE IN TRANSPARENCY OVER TIME
February 2016
Romania - Ministry of Public Finance

4. PUBLIC AVAILABILITY OF BUDGET DOCUMENTS
Romania - Ministry of Public Finance
PUBLIC AVAILABILITY OF BUDGET DOCUMENTS
February 2016
Romania - Ministry of Public Finance

5. Romania - Ministry of Public Finance
Public Documents
February 2016
Romania - Ministry of Public Finance

6. IMPROVING TRANSPARENCY
Romania - Ministry of Public Finance
IMPROVING TRANSPARENCY
Romania should prioritize the following actions to improve budget transparency:
Produce and publish a Citizens Budget.
Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on contingent liabilities and on future liabilities.
Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual performance.
February 2016
Romania - Ministry of Public Finance

7. IMPROVING PARTICIPATION
Romania - Ministry of Public Finance
IMPROVING PARTICIPATION
Romania should prioritize the following actions to improve budget participation:
Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
Hold legislative hearings on the state of the economy that are attended by the executive and open to the public.
Establish formal mechanisms for the public to participate in audit investigations.
February 2016
Romania - Ministry of Public Finance

8. Romania - Ministry of Public Finance
IMPROVING OVERSIGHT
Romania should prioritize the following actions to strengthen budget oversight:
Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
February 2016
Romania - Ministry of Public Finance

9. Stages of Budget Process
Romania - Ministry of Public Finance
Stages of Budget Process
Key Budget Documents:
1. Audit Reports
2. Legislative Audit Committees reports
1.Budget Formulation
2.Budget approval
3.Budget Execution
4.Budget Oversight
Key Budget Documents:
1. Budget framework
2. Executive Budget Proposal
3. Supporting Reports
Key Budget Documents:
1. In-year Reports
2. Mid-year Reports
3. Supplementary budgets
Key Budget Documents:
1. Budget law
2. Reports of legislative budget committees
February 2016
Romania - Ministry of Public Finance

10. Romania - Ministry of Public Finance
February 2016
Romania - Ministry of Public Finance

11. Romania - Ministry of Public Finance
February 2016
Romania - Ministry of Public Finance

12. Resources http://www.fiscaltransparency.net/resources-all/
February 2016
Romania - Ministry of Public Finance

13. Thank you for your atention