Dimension: 2.2.1 Parliamentary expenditure

Parliament Parliament A national body of elected (or sometimes appointed) representatives that makes laws, debates issues and holds the government to account. ’s autonomy over the setting and spending of its own budget implies a need for transparency and accountability as to how these funds are spent. This dimension covers the rules, procedures and practices by which parliament ensures such transparency and accountability.

Parliament Parliament A national body of elected (or sometimes appointed) representatives that makes laws, debates issues and holds the government to account. should adhere to clear rules and procedures on all parliamentary expenditure. Clear rules and procedures are especially important for the salaries and allowances paid to MPs and staff, as well as for spending related to parliamentary office holders and political groups, which are matters of considerable public interest.

Parliament Parliament A national body of elected (or sometimes appointed) representatives that makes laws, debates issues and holds the government to account. is expected to report to the public on its expenditure in all areas of the budget, including on the activities, services and performance of the parliamentary administration, and the salaries and allowances paid to MPs and their staff. Such reports should include comparisons with previous cycles, with data presented in a way that is easy for the general public to understand.

The expenditure of parliamentary funds should also be subject to various levels of oversight, including regular, independent audits and scrutiny by one or more parliamentary committees. The findings and reports of such audits and committees should be made public.

See also Dimension 1.1.3: Budgetary autonomy and Dimension 2.1.4: Parliamentary income and use of parliamentary resources.

Show more Show less

Aspiring goal

Based on a global comparative analysis, an aspiring goal for parliaments in the area of “parliamentary expenditure” is as follows:

  • Parliament has clear and transparent rules and procedures on the expenditure of parliamentary funds, including the remuneration and allowances paid to MPs and their staff, as well as spending related to parliamentary office holders and political parties and groups.
  • Parliament is required to report regularly to the public on its expenditure.
  • Parliamentary expenditure is subject to regular, independent audits. Audit reports are made public.
  • A parliamentary committee provides oversight, including by scrutinizing the reports of the parliamentary administration and the audits of expenditure. Committee findings and reports are made public.

Assess your parliament against this dimension

Assessment criteria

No 1: Rules and procedures

Parliament has clear and transparent rules and procedures on the expenditure of parliamentary funds, including the remuneration and allowances paid to MPs and their staff, as well as spending related to parliamentary office holders and political parties and groups.

No 2: Public reporting

Parliament is required to report regularly to the public on its expenditure. 

No 3: Independent audits

Parliamentary expenditure is subject to regular, independent audits. Audit reports are made public.

No 4: Oversight

A parliamentary committee provides oversight, including by scrutinizing the reports of the parliamentary administration and the audits of expenditure. Committee findings and reports are made public.

How to complete this assessment

This dimension is assessed against several criteria, each of which should be evaluated separately. For each criterion, select one of the six descriptive grades (Non-existent, Rudimentary, Basic, Good, Very good and Excellent) that best reflects the situation in your parliament, and provide details of the evidence on which this assessment is based. 

The evidence for assessment of this dimension could include the following:

  • Provisions of the legal framework and/or parliament’s rules of procedure relating to accountability for the expenditure of parliamentary funds
  • Specific rules or procedures relating to the payment of remuneration and allowances to MPs and staff
  • Parliamentary reports and information on expenditure published on the parliamentary website
  • Audit reports on parliamentary expenditure and/or on the remuneration and allowances paid to MPs and staff
  • Reports from one or more oversight committees on parliamentary expenditure

Where relevant, provide additional comments or examples that support the assessment.

Sources and further reading

Download this indicator

Get help with this assessment

The assessment of indicators involves diagnosing and considering strengths and weaknesses, i.e. the things parliament is doing well, and the things it could do better or more effectively, taking into account established good practices that are described in the indicators. 

Read the assessment guidance to find out what to consider when conducting an assessment against the Indicators. Find out how to prepare, how to set the objectives of the assessment, how to organize the process, and more. Contact the project partners for expert advice.

Download assessment guidanceGet expert advice

URL copied to clipboard