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Online Openness and Transparency of Local Budgets in Belarus

Yuri V. Krivorotko
Yuri V. Krivorotko
 et 
Dmitriy V. Sokol
Dmitriy V. Sokol
   | 25 juil. 2021
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Publié en ligne: 25 juil. 2021
Pages: 144 - 162
DOI: https://doi.org/10.2478/ceej-2021-0009
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© 2021 Yuri V. Krivorotko et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Fig. 1

Structure of Information Content of Official Websites of ATU of the Republic of Belarus (%)Source: Compiled by the authors
Structure of Information Content of Official Websites of ATU of the Republic of Belarus (%)Source: Compiled by the authors

Fig. 2

Budget transparency indicators ranked by the Sum of Expert Assessment PointsSource: Compiled by the authors.
Budget transparency indicators ranked by the Sum of Expert Assessment PointsSource: Compiled by the authors.

Fig. 3

Heat map of openness and transparency of oblast (regional-level) budgets of the Republic of BelarusSource: Compiled by the authors.
Heat map of openness and transparency of oblast (regional-level) budgets of the Republic of BelarusSource: Compiled by the authors.

Fig. 4

OLBIT Heat map on the basic territorial level of BelarusSource: Compiled by the authors. OLBIT, Online Local Budget Index of Transparency
OLBIT Heat map on the basic territorial level of BelarusSource: Compiled by the authors. OLBIT, Online Local Budget Index of Transparency

Fig. 5

The ratio of authorities’ efforts in disclosure of budget information OLBIT by regionsSource: Data calculated by the authors on the base of research results. OLBIT, Online Local Budget Index of Transparency
The ratio of authorities’ efforts in disclosure of budget information OLBIT by regionsSource: Data calculated by the authors on the base of research results. OLBIT, Online Local Budget Index of Transparency

Fig. 6

Authorities’ efforts coefficient to ensure transparency of local budgetsSource: Data calculated by the authors on the base of research results.
Authorities’ efforts coefficient to ensure transparency of local budgetsSource: Data calculated by the authors on the base of research results.

Matrix of the transformed ranks of the expert assessment

Indicators/experts 1 2 3 4 5 6 7 8 9 10 11 Sum of ranks d d2 Indicators weighting
x1 3.5 2 1.5 7.5 1 1.5 8.5 13 7 13 2 60.5 −33 1,089 4.0%
x2 3.5 14 11 14 6 7.5 6 6.5 15 13 15.5 112 18.5 342.25 7.5%
x3 12.5 7 6 10.5 6 12 13 6.5 15 4 4.5 97 3.5 12.25 6.5%
x4 7.5 14 11 3 11.5 12 13 6.5 7 13 11 109.5 16 256 7.3%
x5 12.5 14 15 16 16 12 13 6.5 7 8.5 15.5 136 42.5 1,806.25 9.1%
x6 3.5 10 6 5.5 13 12 2.5 1 11.5 16 13.5 94.5 1 1 6.3%
x7 12.5 14 15 14 14.5 1.5 13 13 11.5 4 9 122 28.5 812.25 8.2%
x8 12.5 10 11 10.5 14.5 5 13 13 7 13 11 120.5 27 729 8.1%
x9 7.5 10 6 1 9.5 7.5 13 6.5 2 1 7.5 71.5 −22 484 4.8%
x10 3.5 5 3 5.5 6 3 2.5 6.5 2 4 4.5 45.5 −48 2,304 3.0%
x11 3.5 2 1.5 7.5 11.5 5 2.5 6.5 2 4 7.5 53.5 −40 1,600 3.6%
x12 12.5 2 6 14 6 12 2.5 15 11.5 8.5 11 101 7.5 56.25 6.8%
x13 12.5 4 11 10.5 9.5 12 6 16 11.5 8.5 13.5 115 21.5 462.25 7.7%
x14 12.5 7 11 10.5 6 12 8.5 6.5 7 4 4.5 89.5 −4 16 6.0%
x15 12.5 14 15 4 2 16 13 6.5 15 13 4.5 115.5 22 484 7.7%
x16 3.5 7 6 2 3 5 6 6.5 4 8.5 1 52.5 −41 1,681 3.4%
∑ 136 136 136 136 136 136 136 136 136 136 136 1,496 12,135.5

The level of authority's efforts to ensure openness and transparency of ATU local budgets by the regions

Oblasts/regions Authorities’ efforts to ensure transparency of local budgets, (Yi) The ratio of authority efforts to ensure transparency of local budgets, (Yi)/(Yaverage) Local budget transparency rating points of authorities’ efforts, (Biauth) Local budgets transparency level ensured by authorities’ efforts, Biauth/Bmax
Brestskaya oblast 55.38% 0.89 817.1 26.3%
Vitebskaya oblast 65.26% 1.05 1,319.6 35.1%
Gomelskaya oblast 57.37% 0.92 1,014.8 28.2%
Grodnenskaya oblast 73.93% 1.19 1,285.1 43.7%
Minskaya oblast 41.23% 0.66 567.4 15.1%
Mogilevskaya oblast 80.74% 1.30 1,956.5 52.0%
All ATU 62% 33.4%

Spearman's correlation coefficient matrix

Level of budgetary openness and transparency (%) Share of own revenues in total local budget revenues (%) The level of local budgets transparency by the authorities’ efforts (%) Square (area) (km2) Population Density of population Own budget revenues per capita (BLN) Total local budget revenues (in thousand BLN) Total budget revenues per capita (in thousand BLN)
Level of budgetary openness and transparency (%) Correlation Coefficient 1.000 −0.185* 0.997** −0.273** −0.165 −0.092 −0.253** −0.201* 0.033
Sig. (2-tailed) 0.037 0.000 0.002 0.063 0.300 0.004 0.023 0.710
Share of own revenues in total local budget revenues (%) Correlation Coefficient −0.185* 1.000 −0.179* 0.063 0.728** 0.696** 0.821** 0.685** −0.664**
Sig. (2-tailed) 0.037 0.044 0.479 0.000 0.000 0.000 0.000 0.000
The level of local budgets transparency by the authorities’ efforts (%) Correlation Coefficient 0.997** −0.179* 1.000 −0.279** −0.156 −0.083 −0.253** −0.191* 0.027
Sig. (2-tailed) 0.000 0.044 0.001 0.079 0.350 0.004 0.031 0.762
Square (area) (km2) Correlation Coefficient −0.273** 0.063 −0.279** 1.000 0.161 −0.245** 0.166 0.159 −0.088
Sig. (2-tailed) 0.002 0.479 0.001 0.069 0.005 0.060 0.073 0.324
Population Correlation Coefficient −0.165 0.728** −0.156 0.161 1.000 0.876** 0.390** 0.950** −0.819**
Sig. (2-tailed) 0.063 0.000 0.079 0.069 0.000 0.000 0.000 0.000
Density of population Correlation Coefficient −0.092 0.696** −0.083 −0.245** 0.876** 1.000 0.388** 0.824** −0.725**
Sig. (2-tailed) 0.300 0.000 0.350 0.005 0.000 0.000 0.000 0.000
Own budget revenues per capita (BLN) Correlation Coefficient −0.253** 0.821** −0.253** 0.166 0.390** 0.388** 1.000 0.423** −0.228**
Sig. (2-tailed) 0.004 0.000 0.004 0.060 0.000 0.000 0.000 0.010
Total local budget revenues (in thousand BLN) Correlation Coefficient −0.201* 0.685** −0.191* 0.159 0.950** 0.824** 0.423** 1.000 −0.629**
Sig. (2-tailed) 0.023 0.000 0.031 0.073 0.000 0.000 0.000 0.000
Total budget revenues per capita (in thousand BLN) Correlation Coefficient 0.033 −0.664** 0.027 −0.088 −0.819** −0.725** −0.228** −0.629** 1.000
Sig. (2-tailed) 0.710 0.000 0.762 0.324 0.000 0.000 0.010 0.000
N 128 128 128 128 128 128 128 128 128

Belarusian local authorities in administrative territorial units (01.01.2020) Levels of local authorities

Kind of administrative and territorial units Number of local councils Kind of executive body
REGIONAL Oblast 6 Executive committee
Minsk 1 Executive committee
Total 7 Regional councils
BASIC District 118 Executive committee
City of oblast submission 10 Executive committee
Total 128 Basic councils
PRIMARY City of rayon submission 14 Executive committee
Settlement 8 Executive committee
Rural council 1,151 Executive committee
Total 1,173 Primary Councils
Total 1,308 Councils

Ranked expert assessments of significance and weight of indicators for assessing the openness and transparency of local budgets

# Indicators (Ki) Average ranked score (Bi) Weight indicators (Yi)
Section ‘Economics’ 5.50 4.0%
Separate section ‘Budget (and/or Finance)’ 10.18 7.5%
Program of Socio-Economic Development of the Territory 8.82 6.5%
Project budget 9.95 7.3%
Citizens budget 12.36 9.1%
Protocols of public hearings on budgeting 8.59 6.3%
Adopted decisions approving budget for the current year 11.09 8.2%
Decisions on approval of the report on the annual budget execution 10.95 8.1%
Quarterly (Semi-Annual) reports on the budget execution 6.50 4.8%
Statement on borrowing policy 4.14 3.0%
Information about current borrowings and repayments 4.86 3.6%
“Investment atlas’ (‘Investment Passport of District’) 9.18 6.8%
Information on the implementation of current investment projects 10.45 7.7%
Report on execution of budget programmes 8.14 6.0%
Feedback interface 10.50 7.7%
Articles (informational messages) on local budget in local media 4.77 3.5%

Expert assessment of budget information indicators

Estimated indicators Average score Experts*
1 2 3 4 5 6 7 8 9 10 11
x1 6.2 8 5 6 7 2 1 9 4 8 9 4
x2 8.0 8 10 9 9 5 7 8 3 10 9 10
x3 7.5 10 8 8 8 5 8 10 3 10 7 5
x4 7.7 9 10 9 4 7 8 10 3 8 9 8
x5 8.8 10 10 10 10 10 8 10 3 8 8 10
x6 7.5 8 9 8 6 8 8 7 1 9 10 9
x7 8.5 10 10 10 9 9 1 10 4 9 7 7
x8 8.2 10 9 9 8 9 6 10 4 8 9 8
x9 6.3 9 9 8 1 6 7 10 3 5 5 6
x10 5.9 8 7 7 6 5 5 7 3 5 7 5
x11 6.1 8 5 6 7 7 6 7 3 5 7 6
x12 7.2 10 5 8 9 5 8 7 5 9 8 8
x13 7.9 10 6 9 8 6 8 8 6 9 8 9
x14 7.3 10 8 9 8 5 8 9 3 8 7 5
x15 7.6 10 10 10 5 3 9 10 3 10 9 5
x16 5.9 8 8 8 2 4 6 8 3 7 8 3

The level of transparency of the local budgets of ATU by the regions

Oblasts/regions Number of matches in monitoring indicators, (Ki) Local budget transparency score, (Bi) Potential local budget transparency score, (Bmax) Transparency level of local budgets, Bi/Bmax
Brestskaya oblast 109 1,310.55 3,106.5 42.19%
Vitebskaya oblast 174 1,919.27 3,760.5 51.04%
Gomelskaya oblast 143 1,585.95 3,597.0 44.09%
Grodnenskaya oblast 161 1,692.86 2,943.0 57.52%
Minskaya oblast 114 1,214.95 3,760.5 32.31%
Mogilevskaya oblast 223 2,366.23 3,760.5 62.92%
All ATU 924 9,147 20,928 43.7%
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