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||N/A||Produced for Internal Use Only|
|Executive's Budget Proposal||N/A||Not Available Online|
|Enacted Budget||N/A||Not Available Online|
|Citizens Budget||N/A||Published Late|
|In-Year Reports||N/A||Published Late|
|Mid-Year Review||N/A||Not Produced|
|Year-End Report||N/A||Produced for Internal Use Only|
|Audit Report||N/A||Produced for Internal Use Only|
As of 31 December 2016, the government of Lesotho makes none of the eight key budget documents publicly available online in a timeframe consistent with international standards.
To improve budget transparency, Lesotho should publish an Executive’s Budget Proposal, an Enacted Budget, and a Year-End Report on the relevant government website. 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.