[{"bbox": [97, 153, 1133, 206], "category": "Text", "text": "budget was discussed were broadcasted on public TV and the budget documents are publicly available on Ministry of Finance and Public Service website: https://mof.gov.jm/resources/budgets/."}, {"bbox": [97, 218, 1133, 352], "category": "Text", "text": "The budget for FY2022/23 followed the fiscal rule and complied with the calendar: the Estimates of Expenditure and Estimates of Revenues were tabled in Parliament on 10th of February. The Minister of Finance, through his budget speech on 8th of March 2022, marked the start of the budget debate; this was followed by interventions by the Opposition Spokesman on finance and planning, by the Leader of the Opposition, by the Prime Minister and ended with the Minister of Finance closing budget speech (22/03). The budget was passed on 30th of March 2022²¹."}, {"bbox": [97, 363, 1133, 523], "category": "Text", "text": "The key budget documents include the Fiscal Policy Paper (detailing the underlying macroeconomic and fiscal assumptions, as well as the medium-term fiscal framework on the basis of which the budget is crafted), the budget speech (outlining measures implemented in the previous fiscal period, a review of the economic situation including reference to growth, inflation, balance of payments, exchange rate movements and monetary conditions), estimates of expenditure and revenue (providing numerical details of the Government spending and sources of financing) and medium term debt management strategy."}, {"bbox": [97, 535, 1133, 616], "category": "Text", "text": "Whenever supplementary estimates are required during the fiscal year, to introduce adjustments to the budget, they are also tabled in Parliament, subjected to public debate and published. Monthly budget execution reports for the central government showing deviations are published on the website of the Ministry of Finance."}, {"bbox": [97, 627, 1133, 1025], "category": "Text", "text": "The oversight and scrutiny function over the budget is performed by both the Auditor General and Parliamentary Commissions (Public accounts Committee and Public Administration and Appropriations Committee). The Auditor General's Department (AuGD) is active in carrying out financial and compliance audits. It adopted International Standards of Supreme Audit Institutions and International Organization of Supreme Audit Institutions auditing standards to govern its work with audit plans and strong staff development programs. The Auditor General conducts a review of the financial transactions and financial statements for the financial year and presents a report to Parliament by 31st December of the same year. Under the FAA Act, the Auditor General is also required to examine the components of the FPP and provide a report to the Parliament indicating whether the conventions and assumptions underlying the preparation of FPP comply with prudent financial principles. Parliamentary Commissions are involved in the preparation of the budget, as well as in the monitoring of its implementation and on the follow-up to the recommendations of the Auditor General. External scrutiny of audit reports by the Public Accounts Committee is very positive, and this is focused on areas that the Auditor General has identified. The committee tables a consolidated report in the House of Representatives with reasonable timeliness, and while its hearings are in public covered by the media, its reports are not easily accessible (e.g., via the Parliament website), but they are nonetheless available to the public."}, {"bbox": [97, 1037, 1133, 1141], "category": "Text", "text": "Despite improvements in the budgetary process, PEFA 2016 pointed to a number of weaknesses related to the public access to key fiscal information, timeliness of in-year budget reports, quality and timeliness of annual financial reports, legislative procedures for budget scrutiny and timing of budget approval or independence of Auditor General."}, {"bbox": [97, 1155, 1133, 1210], "category": "Text", "text": "In addition, another tool to assess the government's effectiveness in budget transparency and budget oversight is the Open Budget Survey (OBS); in addition it looks also to public participation in the budgetary cycle."}, {"bbox": [97, 1220, 1133, 1381], "category": "Text", "text": "The second OBS (2021)²² concluded that Jamaica's performance slightly improved when compared to the previous survey of 2019. Firstly, with a score of 50/100 budget transparency is slightly higher than the world average (45) and previous performance (42). Secondly, the involvement of citizen in the public budget cycle also improved overall (18/100) though at formulation stage, it still scored 0/100, at approval 11/100, implementation 17/100 and audit 67/100. Finally, with a score of 52/100, legislature and supreme audit institution in Jamaica, together, provide limited oversight during the budget process, with a composite oversight score of 52 out of 100."}, {"bbox": [97, 1393, 1133, 1526], "category": "Text", "text": "The EUD is working together with CSOs and administration to improve PFM functions which will ultimately lead to improved performance and scoring in the PFM pillars, including budget transparency and oversight. Among others, the “Participatory budgeting and financial management for the forest sector in Jamaica” project that recently started implementation phase, aims at strengthening/developing the capacity of Civil Society Organisations (CSOs) and mechanisms for participatory budgeting/PFM in the forest sector²³."}, {"bbox": [85, 1572, 893, 1599], "category": "Footnote", "text": "²¹ https://japarliament.gov.jm/attachments/article/341/The-Appropriation-Act--2022-No.-4_.pdf"}, {"bbox": [85, 1597, 836, 1622], "category": "Footnote", "text": "²² https://www.internationalbudget.org/open-budget-survey/country-results/2021/jamaica"}, {"bbox": [85, 1621, 672, 1645], "category": "Footnote", "text": "²³ https://canari.org/green-economy/jamaica-participatory-budgeting/"}, {"bbox": [1028, 1681, 1143, 1705], "category": "Page-footer", "text": "Page **16** of **42**"}]