Maputo, Oct. 8, 2026 (Lusa) - The Mozambican Government wants the State to regularly publish information on the state budget, public debt, service delivery and spending outcomes, as part of a reform programme running until 2035, which also provides for greater oversight of public accounts.
The recently approved Public Finance Management Strategy (EGFP) 2026–2035 places transparency and fiscal accountability among the priorities for the coming decade, advocating a system that is more open to scrutiny by citizens, parliament, oversight bodies and civil society.
«Transparency and public accountability are fundamental pillars of effective financial management. It is essential that all decisions taken by the government regarding revenue, expenditure and debt are made public and subject to scrutiny by the relevant audit bodies,» the document states.
According to the document, this transparency should cover all stages of the budgetary cycle, from the setting of the fiscal framework and the level of public debt to monitoring implementation of the state budget, including the identification of the State's main fiscal risks, assets and liabilities.
It provides for the institutionalisation of a policy of budgetary transparency designed to guarantee citizens regular and systematic access to information on the state budget and the physical and financial results of the State's activities: «Budgetary transparency towards citizens [must be] established and applied as a legal obligation at all levels of government».
The document also provides for the creation of a permanent fiscal and budgetary transparency timetable, setting out what information must be published, by whom and within what timeframes.
«A fiscal and budgetary transparency timetable will be progressively established, setting out the minimum documents to be published, the respective deadlines, formats, responsible bodies and updating mechanisms,» it further states.
In addition to data on budget implementation, the Government intends to strengthen the regular disclosure of the public debt position, assessments of the quality of basic service provision and detailed information on the use of public resources, at both central and local levels.
The strategy also provides for the strengthening of public finance communication mechanisms, including the production of simplified analyses in accessible language, with a view to increasing the involvement of academia, the media and citizens in monitoring the State's financial management.
Another priority is to strengthen internal and external auditing: «Internal control is the first line of defence in ensuring the regularity, integrity and efficiency of public management.» The strategy advocates risk-based audits, with a greater focus on high-value public investments, complex public contracts, fiscal risks, funds earmarked for climate change and decentralised governance bodies.
The document also provides for the creation of an integrated system for monitoring the recommendations issued by audit bodies, enabling the implementation of corrective measures recommended by internal and external audits to be tracked.
With regard to external oversight, the strategy focuses on the institutional strengthening of the Administrative Court and emphasises the inclusion of the establishment of the Court of Auditors amongst the planned reforms.
«The establishment of the Court of Auditors is one of the essential reforms, which will increasingly ensure effective and timely oversight of public administration and guarantee the scrutiny of the legality of public expenditure,» the document states.
Digitalisation emerges as one of the key tools for bringing about these changes, through the modernisation of e-SISTAFE, the automation of financial reporting and the provision of open data for public consultation.
Among the targets set for 2035 are an increase in the implementation rate of the Administrative Court's recommendations from 67% to 90% and an improvement in the Open Budget Index from 47 to 100 points – indicators which the Government intends to use to measure progress in transparency and accountability in the management of public finances.
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