(LV0053)

Commitment 2: Increase budget transparency and the availability of budget information to the public, promoting understanding and trust in budget spending

2.1 Openness and transparency of the state budget overall by providing the public with easily understandable information about the state budget as a whole

State budget documents and summaries are regularly published on the websites of the Ministry of Finance and the State Treasury and on Latvia's Open Data Portal.

Summaries of the state budget process, the availability of budget information to the public, budget by area/ specific objectives and social issues, forecasts etc. prepared in a form that is easily understandable to the general public.
Easy-to-understand summary information has been provided on the budget in the areas of defence, health and welfare, significant reforms and large and strategically important investment projects.

The MofF website provides the following types of state budget overviews each year: interactive budget; structured explanations of the state budget. The Latvian Open Data Portal provides the state budget in open data format. Visualisations, videos and other types of public communication materials. Target groups reached, communication channels used.

Responsible institutions: MofF, Ministry of Smart Administration and Regional Development, State Treasury, All ministries. Deadline: Fourth quarter of 2027.

2.2 Transparency and accessibility of the budgets at the level of individual state administration institutions and local governments

Budget information for state administration institutions and local governments is published on their websites in accordance with the guidelines "Recommendations for good practice in the uniform presentation of budget information on websites using a common platform".

State administration institutions and local governments prepare and disseminate easily understandable information to the public about their budget size, planned expenditure and the results achieved with budget resources.

MofF webinar on the recommendations included in the guidelines (60 participants). Good practice examples of public communication activities.

Responsible institutions: MofF (webinar), State administration institutions and local governments (provision of information). Deadline: First quarter of 2026 (webinar), Ongoing.

2.3 Promoting awareness of participatory budgeting as a form of democratic participation in which citizens are involved in deciding on issues related to the development of their local government

More information is provided on the participatory budgeting approach, on submitting and voting on projects, and data on participatory budgeting activities is collected and published.

Residents' activity in voting on participatory budgeting options and opportunities to expand voting methods (e.g. additional channels, identification solutions, accessibility improvements) is evaluated. An exchange of good practices between local governments on participatory budgeting issues has been carried out. Public discussion on participatory budgeting opportunities for residents.

Communication activities implemented across various channels. Data on participatory budget voting, activity of voters in municipalities each year is collected and published. Exchange of good practices between municipalities.

Responsible institutions: Ministry of Smart Administration and Regional Development, Municipalities. Co-responsible: Providus, LPA, Association "Augšzemnieki"*. Deadline: Fourth quarter of 2027.

2.4 Development of a standard for the implementation of integrity pacts for public administration institutions

A standard for implementing integrity pacts in public administration institutions has been developed, and a series of explanatory events has been organised in the regions and in Riga.

Publication of the standard. At least one explanatory event held.

Responsible institution: the State Chancellery. Deadline: Third quarter of 2026.

2.5 Strengthening the monitoring of public interests in the planning and implementation of investments financed by EU funds and other foreign instruments

Opportunities for associations and foundations (NGOs) to defend public interests in the Monitoring Committee for the EU Cohesion Policy Programme 2021-2027 have been ensured.

Measures are being implemented to strengthen the capacity of NGOs to monitor foreign investment and state budget funds.

NGO representation in the Monitoring Committee for the current EU Cohesion Policy funds. At least two trainings per year for NGOs.

Responsible institutions: MofF, the State Chancellery, MFA. Co-responsible: Other institutions involved in the supervision of EU funds, FM, Providus. Deadline: Fourth quarter of 2027.

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Milestones table (full text, clean format):

| Measures | Operational result | Performance indicators | Responsible institutions | Co-responsible institutions | Deadline |
|---|---|---|---|---|---|
| 2.1 Openness and transparency of the state budget overall by providing the public with easily understandable information about the state budget as a whole | State budget documents and summaries are regularly published on the websites of the Ministry of Finance and the State Treasury and on Latvia's Open Data Portal. Summaries of the state budget process, the availability of budget information to the public, budget by area/ specific objectives and social issues, forecasts etc. prepared in a form that is easily understandable to the general public. Easy-to-understand summary information has been provided on the budget in the areas of defence, health and welfare, significant reforms and large and strategically important investment projects. | The MofF website provides the following types of state budget overviews each year: interactive budget; structured explanations of the state budget. The Latvian Open Data Portal provides the state budget in open data format. Visualisations, videos and other types of public communication materials. Target groups reached, communication channels used. | MofF, Ministry of Smart Administration and Regional Development, State Treasury, All ministries | | Fourth quarter of 2027 |
| 2.2 Transparency and accessibility of the budgets at the level of individual state administration institutions and local governments | Budget information for state administration institutions and local governments is published on their websites in accordance with the guidelines "Recommendations for good practice in the uniform presentation of budget information on websites using a common platform". State administration institutions and local governments prepare and disseminate easily understandable information to the public about their budget size, planned expenditure and the results achieved with budget resources. | MofF webinar on the recommendations included in the guidelines (60 participants). Good practice examples of public communication activities. | MofF (webinar), State administration institutions and local governments (provision of information) | | First quarter of 2026 (webinar), Ongoing |
| 2.3 Promoting awareness of participatory budgeting as a form of democratic participation in which citizens are involved in deciding on issues related to the development of their local government | More information is provided on the participatory budgeting approach, on submitting and voting on projects, and data on participatory budgeting activities is collected and published. Residents' activity in voting on participatory budgeting options and opportunities to expand voting methods (e.g. additional channels, identification solutions, accessibility improvements) is evaluated. An exchange of good practices between local governments on participatory budgeting issues has been carried out. Public discussion on participatory budgeting opportunities for residents. | Communication activities implemented across various channels. Data on participatory budget voting, activity of voters in municipalities each year is collected and published. Exchange of good practices between municipalities. | Ministry of Smart Administration and Regional Development, Municipalities | Providus, LPA, Association "Augšzemnieki"* | Fourth quarter of 2027 |
| 2.4 Development of a standard for the implementation of integrity pacts for public administration institutions | A standard for implementing integrity pacts in public administration institutions has been developed, and a series of explanatory events has been organised in the regions and in Riga. | Publication of the standard. At least one explanatory event held. | the State Chancellery | | Third quarter of 2026 |
| 2.5 Strengthening the monitoring of public interests in the planning and implementation of investments financed by EU funds and other foreign instruments | Opportunities for associations and foundations (NGOs) to defend public interests in the Monitoring Committee for the EU Cohesion Policy Programme 2021-2027 have been ensured. Measures are being implemented to strengthen the capacity of NGOs to monitor foreign investment and state budget funds. | NGO representation in the Monitoring Committee for the current EU Cohesion Policy funds. At least two trainings per year for NGOs. | MofF, the State Chancellery, MFA | Other institutions involved in the supervision of EU funds, FM, Providus | Fourth quarter of 2027 |