Saopštenje za javnost: Srbija u srednjoj grupi zemalja po „otvorenosti“ budžeta
Organizacija International Budget Partnership iz Vašingtona, zajedno sa partnerskim organizacijama u 94 zemlje danas je objavila rezultate međunarodnog istraživanja o dostupnosti i kvalitetu budžetskih informacija, Indeks „otvorenosti“ budžeta (Open budget index). U ovom istraživanju Srbija je svrstana u srednju kategoriju država koje „pružaju neke informacije o budžetu, ali u nedovoljnoj meri da bi se on u potpunosti razumeo i da bi izvršna vlast bila podvrgnuta potrebnim proverama“.
Na listi od 94 zemlje, Srbija deli 36-to mesto sa Ganom, sa ukupno 54 od mogućih 100 poena. Na vrhu liste, sa više od 80 poena, nalaze se Južnoafrička republika, Novi Zeland, Velika Britanija, Francuska, Norveška, Švedska i SAD. Čak 23 države imaju manje od 20 poena, među kojima je pet ocenjeno nulom po svim kategorijama (Čad, Irak, Ekvatorijalna Gvineja, Fidži, Sao Tome i Principe). Od susednih zemalja, za nijansu bolji skor od Srbije imaju Rumunija (59), Hrvatska (59) i Bugarska (57), a lošije su plasirane Makedonija, sa skorom 49, BiH (44) i Albanija (33).
Mada se skor Srbije znatno popravio (sa 46 na 54 u odnosu na 2008), to nije bilo dovoljno za prelazak u krug zemalja koje „pružaju svojim građanima dovoljno informacija za analiziranje i razumevanje budžeta“. Od osam ključnih budžetskih dokumenata, u Srbiji se ne publikuju redovno tri – tzv. „građanski budžet“, to jest dokument u kojem bi predlog budžeta bio približen građanima, polugodišnji izveštaj o prihodima, rashodima i kreditima, doduse veliki deo informacija ove vrste može se naći u mesečnim biltenima Ministarstva finansija, i sveobuhvatni izveštaj o reviziji završnog računa budžeta.
Parlamentarni nadzor je ocenjen kao osrednji, zbog nedovoljno vremena koje predstavničko telo ima na raspolaganju za raspravu o budžetu i nerazvijene prakse rasprava o budžetu na resornim skupštinskim odborima, u kojima bi, mišljenje o predlogu budžeta mogli da daju i predstavnici javnosti. Još slabiju ocenu Srbija je dobila za nezavisni nadzor budžeta od strane revizorske institucije, zbog toga što:
- resursi kojima Državna revizorska insitucija raspolaže nisu srazmerni zadacima koje treba da obavi;
- još uvek nije izvršena potpuna revizija završnog računa budžeta;
- izveštaju DRI nije poklonjena dovoljna pažnja u Skupštini, i
- nadlezne drzavne institucije nisu preduzele mere radi otklanjanja pojedinih nedostataka na koje je DRI ukazala
Prema oceni Transparentnosti Srbijau cilju ispravljanja manjkavosti neophodno je početi sa izradom nedostajućih budžetskih dokumenata, proširiti obrazloženje budžeta, obezbediti građanima dodatne mogućnosti da utiču na budžet u toku njegove pripreme, stvoriti preduslove da DRI izvrši potpunu reviziju budžeta i korišćenja vanbudžetskih fondova, pažljivo raspraviti sve stavke revizorskog izveštaja i preduzeti potrebne mere i radnje radi otklanjanja propusta na koje DRI ukaže.
Osim navedenog, Transparentnost – Srbija posebno ukazuje da je nephodno obezbediti građanima, zainteresovanim grupama i stručnjacima da dobiju potpune i pravovremene informacije u toku pripreme budžeta i da kroz javne rasprave utiču na njegov sadržaj. Prilika da se to učini je, na žalost, propuštena kada je menjan Zakon o budžetskom sistemu.
Srbiji je takođe potrebno daleko ozbiljnije razmatranje efekata koje za budžet, društvene ili interesne grupe imaju zakoni, uredbe i pravilnici koji se tokom vremena donose kao i međunarodni sporazumi koje naša zemlja zaključuje. Nepotpune informacije i odsustvo rasprave o ovim pitanjima često dovode do velikih kašnjenja u primeni propisa, stvaranja pravne nesigurnosti i nepotrebnih troškova za privredu i stanovništvo ili otvaraju prostor za neopravdano privilegovanje uskih interesnih grupa koje utiču na sadržaj propisa.
Transparentnost – Srbija
Beograd, 19. oktobar 2010.
Šta je Indeks otvorenosti budžeta?
Međunarodno istraživanje o otvorenosti budžeta, na osnovu kojeg se svake druge godine sačinjava Indeksa otvorenosti budžeta, osmislila je američka nevladina organizacija International Budget Partnership. Ovo istraživanje sprovode stručne i od vlasti zemalja u kojima rade nezavisne institucije širom sveta.
Kroz Indeks otvorenosti budžeta ispituje se da li u nekoj zemlji postoji osam ključnih budžetskih dokumenata, da li ti dokumenti sadrže sve podatke koje bi trebalo i u kojoj meri su dostupni javnosti. Drugi segment istraživanja je kvalitet pravnog okvira i delotvornost prakse nadzora parlamenta i vrhovne revizorske institucije nad izvršnom vlašću u vezi sa pripremom i trošenjem budžeta. Najzad, Indeks pokazuje i u kojoj meri građani mogu da utiču na donošenje odluka u vezi sa budžetom.
Indeks otvorenosti budžeta nije ni istraživanje o percepciji (utiscima), ni ispitivanje stavova. Nasuprot tome, ovo je istraživanje koje na osnovu unapred utvrđenih kriterijuma i precizne metodologije daje sliku o transparentnosti budžeta i postojanju javne odgovornosti u budžetskim procesima. Osnova za istraživanje je upitnik koji sadrži 92 pitanja. U okviru svakog pitanja postojeća regulativa ili praksa se ocenjuje u odnosu na stepen dostizanja visokih standarda jednom od pet ocena. Svaka ocena mora biti dokumentovana i obrazložena, a podleže i naknadnoj proveri od strane dvoje nezavisnih stručnjaka iz inostranstva i proveri IBP radi očuvanja konzistentnosti u primeni metodologije. Nakon toga se i predstavnicima vlasti zemlje na koju se istraživanje odnosi daje prilika da ukažu na eventualne propuste istraživača.
Rezultati IBP su prvi put objavljeni 2006, a Srbija je bila rangirana prvi put 2008. U Srbiji, kao partner na projektu, istraživanje sprovodi organizacija Transparentnost – Srbija.
Dodatne informacije o projektu, metodologiji i rezultatima istraživanja su dostupne na http://www.internationalbudget.org/
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