Budget Transparency (LV0032)
Action Plan: Latvia National Action Plan 2017-2019
Action Plan Cycle: 2017
Lead Institution: Ministry of Finance
Support Institution(s): Project "Fraud Prevention Movement # atkrāpies!" 33
Policy AreasE-Government, Fiscal Openness, Publication of Budget/Fiscal Information
OPPORTUNITY PUBLIC INTERACTIVE FORM READ THE STATE
BUDGET FUNDS INVESTMENT and deliverables
2017 2 pusgads- 2019 1st half
WHAT ARE THE STATE AND THE PUBLIC INTEREST ISSUES WHICH HELPS MEETING THIS
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
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
• 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)
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
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
LATVIAN OPEN MANAGEMENT THIRD NATIONAL ACTION PLAN 30
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.
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  and on Parliament’s webpage.  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.  Also, tables of figures did not give information on the planned results. 
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.  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.
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.  A commitment explaining public expenditures could be a good next activity in area of budget transparency.
Discussions at the Council of Memorandum  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.
 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.
 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/.
 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.
 Providus, “Atvērtās pārvaldības partnerības plāns 2017-2019: vēlmju saraksts Latvijas uzdevumiem” (2017), http://providus.lv/article_files/3299/original/OGPidejuApkopojumsFINAL.pdf?1490952718.
Transparency in Public Procurement and Contracts
LV0040, 2019, Access to Information
LV0041, 2019, Access to Information
Transparency in Lobbying
LV0042, 2019, Capacity Building
Open Municipal Government
LV0043, 2019, E-Government
Public Engagement in Policymaking
LV0044, 2019, Capacity Building
LV0045, 2019, Anti-Corruption
Public Participation in Decision-Making
LV0028, 2017, Access to Information
LV0029, 2017, Access to Information
LV0030, 2017, Access to Information
LV0031, 2017, Capacity Building
LV0032, 2017, E-Government
LV0033, 2017, Anti-Corruption
Ethics in Public Management
LV0034, 2017, Capacity Building
LV0035, 2017, Legislation & Regulation
Open Public Procurement
LV0036, 2017, Access to Information
Transparency in State Management
LV0037, 2017, Access to Information
LV0038, 2017, Anti-Corruption
LV0039, 2017, Capacity Building
Concept Note on Publishing Data
LV0018, 2015, Access to Information
Portal Drafting Legislature and Development of Planning Documents
LV0019, 2015, E-Government
Platform Unifying Gov. Webpages
LV0020, 2015, E-Government
Transparency of Selecting Candidates for the Boards and Councils of Public Entity Enterprises
LV0021, 2015, Legislation & Regulation
Supervising Officials Responsible of Public Resources
LV0022, 2015, Anti-Corruption
Sustainable Model of Financing NGOs
LV0023, 2015, Civic Space
Online Collection of Signatures on Referenda
LV0024, 2015, E-Government
Draft Law on Protecting Whistleblowers
LV0025, 2015, Anti-Corruption
Assessment of the System of the Financing Political Parties
LV0026, 2015, Political Integrity
Code of Ethics and a Public Administration Employee’S Handbook for Public Sector
LV0027, 2015, Capacity Building
LV0001, 2012, Capacity Building
Strengthen Social Partners
LV0002, 2012, Public Participation
Trade Union Law
LV0003, 2012, Civic Space
LV0004, 2012, Civic Space
Public Engagement Model
LV0005, 2012, Open Regulations
Internet Access Points
LV0006, 2012, E-Government
Public Service Assessment
LV0007, 2012, Public Service Delivery
LV0008, 2012, E-Government
LV0009, 2012, E-Government
LV0010, 2012, Anti-Corruption
LV0011, 2012, Legislation & Regulation
LV0012, 2012, Anti-Corruption
Public Subsidy Control
LV0013, 2012, Private Sector
State Owned Enterprises Management
LV0014, 2012, Private Sector
Single Platform for Government Websites and Information
LV0015, 2012, E-Government
Online Broadcasting From the Cabinet and Parliament
LV0016, 2012, E-Government
Website For Public Participation
LV0017, 2012, E-Government