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Afghanistan

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.

Afghanistan

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedAvailable to the Public
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable 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.


2015

Downloads:
Country Summary - English Questionnaire

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.

Budget Oversight 

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.

Recommendations

Improving Transparency

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.
Improving Participation

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.
Improving Oversight

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.


2010

Downloads:
Country Summary Questionnaire

2008

Downloads:
Country Summary Questionnaire

Update:

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.




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