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Lesotho

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.

Lesotho

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementN/AProduced for Internal Use Only
Executive's Budget ProposalN/ANot Available Online
Enacted BudgetN/ANot Available Online
Citizens BudgetN/APublished Late
In-Year ReportsN/APublished Late
Mid-Year ReviewN/ANot Produced
Year-End ReportN/AProduced for Internal Use Only
Audit ReportN/AProduced 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.




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