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Honduras

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.

Honduras

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicPublished Late
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicPublished Late
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewAvailable to the PublicAvailable 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 Honduras makes six of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Honduras has failed to publish the Citizens Budget and the Pre-Budget Statement in a timely manner.

To improve budget transparency, Honduras should publish a Citizens Budget and a Pre-Budget Statement in a timely manner. 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 Country Summary - Spanish Questionnaire

Transparency (Open Budget Index) 43/100 

The Government of Honduras provides the public with limited budget information.

Public Participation 31/100 

The Government of Honduras is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight 

By legislature 70/100

Budget oversight by the legislature in Honduras is adequate.

By auditor 50/100

Budget oversight by the supreme audit institution in Honduras is limited.

Recommendations 

Improving Transparency

Honduras should prioritize the following actions to improve budget transparency:

  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for the budget year and the classification of expenditures for future years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus. actual expenditures and on planned versus actual debt and interest.
Improving Participation

Honduras 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 state of the economy that are attended by the executive and open to the public.
  • Establish effective ways of communicating audit findings to the public.
Improving Oversight

Honduras should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

 








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