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Malaysia

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.

Malaysia

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedNot Produced
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
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 Malaysia makes five of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

To improve budget transparency, Malaysia should produce and publish a Citizens Budget, a Pre-Budget Statement and a 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) 46/100 

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

Public Participation 12/100

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

Budget Oversight 

By legislature 15/100

Budget oversight by the legislature in Malaysia is weak.

By auditor 67/100

Budget oversight by the supreme audit institution in Malaysia is adequate.

Recommendations

Improving Transparency

Malaysia should prioritize the following actions to improve budget transparency:

  • Produce and publish a Pre-Budget Statement, a Citizens Budget, and a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting more information on issues beyond the core budget, such as extra-budgetary funds, contingent liabilities, and future liabilities.
  • Increase the comprehensiveness of the Year-End Report.
Improving Participation

Malaysia 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 to participate in audit investigations.
Improving Oversight

Malaysia should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • 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.

 



2010

Downloads:
Country Summary Questionnaire

2008

Downloads:
Country Summary Questionnaire



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