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||Produced for Internal Use Only||Produced for Internal Use Only|
|Executive's Budget Proposal||Produced for Internal Use Only||Produced for Internal Use Only|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Not Produced||Not Produced|
|In-Year Reports||Published Late||Available to the Public|
|Mid-Year Review||Not Produced||Not Produced|
|Year-End Report||Produced for Internal Use Only||Not Produced|
|Audit Report||Produced for Internal Use Only||Produced for Internal Use Only|
As of 31 December 2016, the government of Iraq makes two 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, Iraq has published In-Year Reports in a timely manner.
To improve budget transparency, Iraq should publish an Executive’s Budget Proposal in a timely manner, produce and publish a Year-End Report, and publish an Audit Report. 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) 3/100
The Government of Iraq provides the public with scant budget information.
Public Participation 4/100
The Government of Iraq is weak in providing the public with opportunities to engage in the budget process.
By legislature 27/100
Budget oversight by the legislature in Iraq is weak.
By auditor 50/100
Budget oversight by the supreme audit institution in Iraq is limited.
Iraq should prioritize the following actions to improve budget transparency:
- Publish an Executive’s Budget Proposal.
- Publish a Pre-Budget Statement, Year-End Report, and Audit Report.
- Publish in a timely manner the In-Year Reports.
Iraq 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.
Iraq 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, the spending of any unanticipated revenue, 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.