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Latvia

Budget Transparency (LV0032)

Overview

At-a-Glance

Action Plan: Not Attached

Action Plan Cycle: 2017

Status: Active

Institutions

Lead Institution: Ministry of Finance

Support Institution(s): Project "Fraud Prevention Movement # atkrāpies!" 33

Policy Areas

E-Government, Fiscal Transparency

IRM Review

IRM Report: Latvia Design Report 2017-2019

Starred: Pending IRM Review

Early Results: Pending IRM Review

Design i

Verifiable: No

Relevant to OGP Values: Access to Information Technology

Potential Impact:

Implementation i

Completion:

Description

OPPORTUNITY PUBLIC INTERACTIVE FORM READ THE STATE
BUDGET FUNDS INVESTMENT and deliverables
DEADLINE:
2017 2 pusgads- 2019 1st half
WHAT ARE THE STATE AND THE PUBLIC INTEREST ISSUES WHICH HELPS MEETING THIS
COMMITMENT?
As one of the company's involvement and participation in the measures to ensure public information on the state
budget. And 2017, comprehensive information on the state budget for the FM's Web site was inserted into the text and
table format. It sets the objective of providing the public with transparent and easy to take a picture, in which areas and
to what extent is invested in taxpayers' money and what results are expected.
WHAT IS COMMITMENT?
From 2017, the state budget, and every year, in an interactive way will be disclosed in the annual state
budget for the FM's Web site. The commitment to the target group is the community - everybody.
The public will have the opportunity in a transparent and understandable way to find and keep track of what areas and to what extent is
invested in taxpayers' money and what results are expected.
HOW TO COMMITMENT will be introduced and the solution to these problems?
Ensure transparent public the opportunity to get acquainted with the state spending planned measures, as well as with the
objectives and results of the achievement of the.
FM Web site, starting with 2017, and every year, reflect the state budget in an interactive way, thus providing
information on the state budget as a policy implementation tool. Everyone interested will be available:
• interactive infographic budget, which will allow the user to get acquainted with the nine budget
investment areas (eg, health, education, social protection, etc.) and have diverted funding and find out
detailed information about the investment directions
5th
COMMITMENT
LATVIAN OPEN MANAGEMENT THIRD NATIONAL ACTION PLAN 29
in each of the sectors and sources of funding. Additional information will be provided on the outcome
expected from the state budget for investment in the area concerned
(http://www.fm.gov.lv/lv/sadalas/valsts_budzets/interaktivais_budzets);
• visualized ministries and other central institutions budgets both summary and detail. The user will be able
to get acquainted with the ministries and other central institutions activity and they shifted funding and get
an idea of the industry's performance as a result of the benefits to the public. This is reflected in policy and
resource management cards, which together are provided as comprehensive and revealing information
about the industry work in the field - goal, the achievement of inputs (in English. - inputs), expected
operating results (in English. - outputs) and the highest level achieved sectoral policies and quality
indicators (in English. - Outcomes)
(http://www.fm.gov.lv/lv/sadalas/valsts_budzets/interaktivais_budzets/valsts_
budzeta_vizualizacija).
Such reflections on the state budget will become clearer and more accessible to the public. In addition to the budget of the
underlying data may be published in the open data portal or to arrange them in the form of open data and describe the Open Data
Online 32 ( Linking the plan's commitment to 3).
HOW TO MEET COMMITMENT OGP VALUES?
Commitment to fully comply with the OGP values because of increased public participation in setting the budget and finance.
Improving access to information and better provision of information to the public will be given the opportunity to acquaint
themselves with information on the state budget in a convenient way. It will increase public confidence in state power, which is
based on transparency, public awareness of the processes of public administration and public administration the implementation
of tasks.
ADDITIONAL INFORMATION
Linking with planning and international instruments
• Government Action Plan Declaration on Mara Kučinska led Cabinet planned activities of the
implementation of the measure no. 25.1. second subparagraph "To improve the law" On State Budget
2017 "and subsequent annual State Budget Law explanations promoting budgetary readability,
transparency, and increasing the budget expenditure linking with development planning documents with
the priorities and objectives"
• OGP principles introduction
32 Open data portal can fill the data set metadata describes the shape, which is about 10 fields
(Example: https://data.gov.lv/dati/lv/dataset/visr).
LATVIAN OPEN MANAGEMENT THIRD NATIONAL ACTION PLAN 30
INTERMEDIATE OBJECTIVES
1. The 2018 state budget presented in an interactive way FM's Web site at
2018 1st half - 31.12.2018.
RESPONSIBLE PUBLIC AUTHORITIES
Ministry of Finance
MEASURE THE IMPLEMENTATION OF RELEVANT PARTNERS
Project "Fraud Prevention Movement # atkrāpies!" 33

IRM Midterm Status Summary

5. Interactive Budget

Language of the commitment as it appears in the action plan:

Editorial Note: The Latvian government did not submit an official English translation of its 2017−2019 to OGP. Therefore, the original Latvian version as it appears in the action plan can be viewed below. For the full text of this commitment, please see the Latvia 2017−2019 action plan here: https://www.mk.gov.lv/sites/default/files/editor/atvertas-parvaldibas-plans2017.pdf.

Sākot ar 2017. gada valsts budžetu un turpmāk ik gadu, interaktīvā veidā tiks atspoguļota informācija par gadskārtējo valsts budžetu FM tīmekļvietnē.

Apņemšanās mērķa grupa ir sabiedrība – ikviens interesents.

Sabiedrībai būs iespēja uzskatāmā un saprotamā veidā uzzināt un izsekot, kādās jomās un kādā apmērā tiek ieguldīta nodokļu maksātāju nauda un kādi rezultāti sagaidāmi.

Milestone:

5.1. 2018. gada valsts budžets atspoguļots interaktīvā veidā FM tīmekļvietnē 2018. gada 1. pusgads

Start Date: 1 Jan. 2018

End Date: 31 Dec. 2018

Context and Objectives

This commitment aims to increase transparency and public awareness of the state budget. Currently, the state budget is available on the Cabinet of Ministers’ webpage during its development. It is also available before it is debated in Cabinet meetings [29] and on Parliament’s webpage. [30] After approval, the budget is published on the Ministry of Finance’s webpage. Aspects which concern NGOs are sometimes debated at the Council of Memorandum, and all amendments are published with annotations explaining the changes. The Ministry of Finance publishes information on the approved budget on its webpage. However, budget documents are often highly technical and frequently aren’t clearly linked to desired policy outcomes. Until 2017, the budget, tax amendments, and other related laws were published in PDF format, limiting the information’s reusability and hindering data searches. [31] Also, tables of figures did not give information on the planned results. [32]

As a solution, the Ministry of Finance partnered with the Latvian anti-fraud movement Atkrāpies! (consisting of ministries, government institutions, NGOs, and businesses) to develop an interactive tool to improve navigation of budget-related information and data. [33] The tool also will link budget figures with expected policy outputs and outcomes. This allows taxpayers to assess how their taxes contribute toward the public good. This commitment aims to be available for all state budgets which are published to the webpage of the Ministry of Finance, starting in 2018, and to transfer the data to an open data portal where it will be available in reusable formats. The commitment is relevant to OGP values of access to information and technology and innovation for transparency and accountability.

The commitment is specific enough to verify its completion. The budget tool and portal could moderately change access to budgetary information in Latvia. The tool could be a useful resource for media, CSOs, researchers, and policy analysts to monitor government policies and institutions; it will also provide data for informed policy adjustments. If budget information is put on the open data portal, policy analysts and researchers could access quality data and submit policy suggestions.

The commitment did not come from the co-creation process but was instead included as an initiative of the Ministry of Finance. The Ministry considered the tool a good example of cooperation with stakeholders in clarifying budget information and promoting good attitudes toward tax paying. Members of Atkrāpies! are interested adopting similar tools for their own tax-paying members. This tool could serve as an example for these stakeholders.

Next steps

While this commitment could improve access to budgetary information, it should be noted that while planning the action plan, civil society participants asked for a tool for transparent monitoring of government expenditures. This would involve not only monitoring the budget plan, but also its implementation. Participants argued that it would be beneficial to see when, to whom, and what services receive payments from the planned budget. [34] A commitment explaining public expenditures could be a good next activity in area of budget transparency.

Discussions at the Council of Memorandum [35] show that there is also a need to better explain the budget preparation process so that civil society understand when and whom to address for budget concerns and NGO funding needs. Therefore, the IRM researcher recommends that future action plans consider focusing on understandable, interactive formats, such as linking figures to planned policy results during the preparation stages of the budget process.

[29] State Chancellery, “Draft legislation of the Cabinet of Ministers of the Republic of Latvia: Draft General Government Budget Plan for Latvia for 2019” (7 Mar. 2019), http://tap.mk.gov.lv/lv/mk/tap/?pid=40464329.

[30] Id.

[31] Ministry of Finance, “Explanations to the Law "On State Budget for 2017"” (31 Jan. 2018), http://www.fm.gov.lv/lv/sadalas/valsts_budzets/budzeta_paskaidrojumi/2017_gads2/www.visidati.lv/aptauja/1280243621/www.visidati.lv/aptauja/1280243621/.

[32] Ministry of Finance, “5.3.1. Valsts konsolidētā budžeta izdevumi funkcionālā sadalījumā, euro” (accessed 7 Nov. 2018), http://www.fm.gov.lv/files/valstsbudzets/2017-02-10_14_12_04_FMPask_AD_100217_bud2017.pdf.

[33] Atkrāpies, http://atkrapies.lv/.

[34] Providus, “Atvērtās pārvaldības partnerības plāns 2017-2019: vēlmju saraksts Latvijas uzdevumiem” (2017), http://providus.lv/article_files/3299/original/OGPidejuApkopojumsFINAL.pdf?1490952718.

[35] Cabinet of Ministers, “Meeting of Council of Memorandum, October 31, 2018” (Cabinet of Ministers’ YouTube Channel, 31 Oct. 2018), https://www.youtube.com/watch?v=tpCLCK6HQZE.


Latvia's Commitments

  1. Public Participation in Decision-Making

    LV0028, 2017, Capacity Building

  2. e-Legal Services

    LV0029, 2017, E-Government

  3. Open Data

    LV0030, 2017, E-Government

  4. Lobbying Transparency

    LV0031, 2017, Capacity Building

  5. Budget Transparency

    LV0032, 2017, E-Government

  6. Whistleblower Protections

    LV0033, 2017, Capacity Building

  7. Ethics in Public Management

    LV0034, 2017, Capacity Building

  8. Zero Bureaucracy

    LV0035, 2017, Legislation & Regulation

  9. Open Public Procurement

    LV0036, 2017, E-Government

  10. Transparency in State Management

    LV0037, 2017, E-Government

  11. Beneficial Owenrship

    LV0038, 2017, Beneficial Ownership

  12. Evidence-Based Governance

    LV0039, 2017, Capacity Building

  13. Starred commitment Concept Note on Publishing Data

    LV0018, 2015, Open Data

  14. Portal Drafting Legislature and Development of Planning Documents

    LV0019, 2015, E-Government

  15. Platform Unifying Gov. Webpages

    LV0020, 2015, E-Government

  16. Starred commitment Transparency of Selecting Candidates for the Boards and Councils of Public Entity Enterprises

    LV0021, 2015, Legislation & Regulation

  17. Supervising Officials Responsible of Public Resources

    LV0022, 2015, Anti-Corruption Institutions

  18. Sustainable Model of Financing NGOs

    LV0023, 2015, Civic Space

  19. Starred commitment Online Collection of Signatures on Referenda

    LV0024, 2015, E-Government

  20. Draft Law on Protecting Whistleblowers

    LV0025, 2015, Whistleblower Protections

  21. Assessment of the System of the Financing Political Parties

    LV0026, 2015,

  22. Code of Ethics and a Public Administration Employee’S Handbook for Public Sector

    LV0027, 2015, Capacity Building

  23. NGO Fund

    LV0001, 2012, Capacity Building

  24. Strengthen Social Partners

    LV0002, 2012, Public Participation

  25. Trade Union Law

    LV0003, 2012, Civic Space

  26. NGO Co-Working

    LV0004, 2012, Civic Space

  27. Public Engagement Model

    LV0005, 2012, Public Participation

  28. Internet Access Points

    LV0006, 2012, E-Government

  29. Public Service Assessment

    LV0007, 2012, Public Service Delivery

  30. Enhancing e-services

    LV0008, 2012, E-Government

  31. Transport e-services

    LV0009, 2012, E-Government

  32. Asset Disclosure

    LV0010, 2012, Asset Disclosure

  33. Lobbying Law

    LV0011, 2012, Legislation & Regulation

  34. Whistleblower Protection

    LV0012, 2012, Whistleblower Protections

  35. Public Subsidy Control

    LV0013, 2012, Private Sector

  36. State Owned Enterprises Management

    LV0014, 2012, Private Sector

  37. Single Platform for Government Websites and Information

    LV0015, 2012, E-Government

  38. Online Broadcasting From the Cabinet and Parliament

    LV0016, 2012, E-Government

  39. Website For Public Participation

    LV0017, 2012, E-Government