Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Not Produced||Available to the Public|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of Afghanistan makes eight of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Afghanistan has published the Mid-Year Review.
For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
Transparency (Open Budget Index) 42/100
The Government of Afghanistan provides the public with limited budget information.
Public Participation 27/100
The Government of Afghanistan is weak in providing the public with opportunities to engage in the budget process.
By legislature 36/100
Budget oversight by the legislature in Afghanistan is weak.
By auditor 50/100
Budget oversight by the supreme audit institution in Afghanistan is limited.
Afghanistan should prioritize the following actions to improve budget transparency:
- Produce and publish a Mid-Year Review.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more details on the classification of revenues for prior and future years, as well as presenting more details on debt and interest for the budget year.
- Increase the comprehensiveness of the Year-End Report by presenting more details on planned versus actual performance.
Afghanistan should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Afghanistan should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget and the spending of contingency funds that were not identified in the Enacted Budget.
- Require legislative or judicial approval to remove the head of the supreme audit institution.
After reviewing the results of the Open Budget Survey 2008, the Afghan government responded that the national budget is highly dependent on foreign aid, which can be unpredictable. Thus it is difficult to finalize consolidated budget documents, including the Executive’s Budget Proposal, far enough in advance to allow the legislature sufficient time to review it. However, the Ministry of Finance expressed a desire to improve Afghanistan’s OBI score by making more budget information publicly available.