Inna Koviao Hengari

Transparent and effective government budgeting is vital to any democracy. Although the national budget is one of the most important policy tools of the government, little has been written on the crucial role of the legislature in the budget-making process. 

In Namibia where there is massive inequality and unemployment, citizens and parliament ought to have a particularly important role to play in shaping budget policy and overseeing its implementation. 

The legal framework however, that would confer parliament the powers to have an active role in the budget process does not exist in Namibia. 

Oversight is an important function of any parliament. In fact, I argue that of the three primary functions of parliament which include law making, representation and oversight, the latter is most important. 

It is through budget oversight that parliament can demand transparency and accountability of not just allocation and expenditure of resources, but also following up on the audit reports by the auditor general. 

Article 45 of the Namibian constitution makes the National Assembly representative of all the people and therefore it is only appropriate that it be the place to ensure that the budget reflects the nation’s needs, matched to the resources available. 

This ability to influence national budgets is especially important given the current fiscal squeeze, where the primary challenge is re-prioritizing within and between ministries. Such an exercise requires detailed engagements, a potential some argue, is wasted in the present. 

History teaches us that in 2009, former South African President Kgalema Motlanthe, signed a bill into law, the Money Bills Amendment Procedure and Related Matters Act, as amended (Act 9 of 2009), which allows parliament to amend the national budget. 

The Act also confers relatively unrestricted power to make amendments to the fiscal framework, specific allocations, and tax policy. Most importantly, parliament is given the responsibility to consider a range of factors in proposing amendments.

This law further provides for the establishment of a Parliamentary Budget Office (PBO) to provide independent and non-partisan research, expertise, and advice. 

Before the introduction of this law, South African parliamentarians and committees had little research support through the parliamentary research office and committee researchers, and little to no dedicated support on budget matters was available. 

While the Act contains several provisions that empower parliament, it also created significant scope for public participation, particularly during the legislative phase of the budget process.

For South Africa, the Act enhanced parliament’s oversight of executive action. South Africa’s budgetary process is worthy of emulating because during the budget cycle the National Assembly uses information from planning, budgeting and reporting documentation submitted to it by government agencies, to draw up Budgetary Review and Recommendation Reports (BRRRs). 

In fact, the minister of finance must take the BRRRs into account when developing the national budget for the next financial year. Contrary to South Africa, the Namibian parliament has little to no influence on how the budget turns out. 

The extent to which citizens and the National Assembly may influence the national purse for the financial year is dependant on two factors: the first is political party representation; since independence, the ruling Swapo party has had a two-third majority, leaving the opposition parties in the minority. The overwhelming number of backbenchers from the ruling party simply meant that oversight was non-existent.

The second factor is whether the minister of finance is willing to consider the input and contributions of opposition members during the budget debate. 

This system is open to abuse. As scholars, we are reminded of fiscal governance in the apartheid era, which was largely non-transparent and when broader mechanisms of accountability and citizen participation did not exist.

Ideally, for someone who prides himself in accountability and transparency, a legacy for President Hage Geingob would be the introduction of a similar law. One that empowers parliament for better oversight and participation in governance, because in the absence of strong accountability measures on the government, there is a risk that budgetary policies will reflect the wishes of the ‘unelected elites’.

*   Inna Koviao Hengari is the official opposition the Popular Democratic Movement (PDM) presidential spokesperson and Member of Parliament (MP)