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||Not Produced||Produced for Internal Use Only|
|Executive's Budget Proposal||Published Late||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Not Produced||Not Produced|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Available to the Public||Available to the Public|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of Nepal makes six 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, Nepal has published the Executive’s Budget Proposal in a timely manner.
To improve budget transparency, Nepal should produce and publish a Citizens Budget and publish a Pre-Budget Statement. 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) 24/100
The Government of Nepal provides the public with minimal budget information.
Public Participation 19/100
The Government of Nepal is weak in providing the public with opportunities to engage in the budget process.
By legislature 18/100
Budget oversight by the legislature in Nepal is weak.
By auditor 75/100
Budget oversight by the supreme audit institution in Nepal is adequate.
Nepal should prioritize the following actions to improve budget transparency:
- Publish consistently the Executive’s Budget Proposal in a timely manner.
- Produce and publish a Pre-Budget Statement and a Citizens Budget.
- Increase the comprehensiveness of the Year-End Report by presenting more details on planned versus actual debt and interest, as well as on the planned versus actual macroeconomic forecast.
Nepal 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.
Nepal should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature to enable more robust discussions on the budget.
- 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.