Papua New Guinea
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.
Papua New Guinea
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Published Late|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Not Produced||Not Produced|
|In-Year Reports||Not Produced||Not Produced|
|Mid-Year Review||Available to the Public||Available to the Public|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Not Produced||Not Produced|
As of 31 December 2016, the government of Papua New Guinea makes four of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Papua New Guinea has failed to publish the Pre-Budget Statement in a timely manner.
To improve budget transparency, Papua New Guinea should produce and publish In-Year Reports, an Audit Report, and a Citizens Budget. 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) 55/100
The Government of Papua New Guinea provides the public with limited budget information.
Public Participation 23/100
The Government of Papua New Guinea is weak in providing the public with opportunities to engage in the budget process.
By legislature 36/100
Budget oversight by the legislature in Papua New Guinea is weak.
By auditor 50/100
Budget oversight by the supreme audit institution in Papua New Guinea is limited.
Papua New Guinea should prioritize the following actions to improve budget transparency:
- Produce and publish an Audit Report, In-Year Reports, and Citizens Budget.
- Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting more information on issues beyond the core budget.
- Increase the comprehensiveness of the Year-End Report.
Papua New Guinea should prioritize the following actions to improve budget participation:
- Provide detailed feedback on how public perspectives have been captured and taken into account.
- 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.
Papua New Guinea 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 and the spending of contingency funds that were not identified in the Enacted Budget.
- Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
Papua New Guinea’s score on the Open Budget Index shows that the government provides the public with some, albeit incomplete, information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.