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Philippines

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.

Philippines

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewAvailable to the PublicPublished Late
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 Philippines makes seven 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, Philippines has failed to publish the Mid-Year Review in a timely manner.

To improve budget transparency, Philippines should publish a Mid-Year Review in a timely manner. 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) 64/100

The Government of the Philippines provides the public with substantial budget information.

Public Participation 67/100

The Government of the Philippines provides the public with adequate opportunities to engage in the budget process.

Budget Oversight 

By legislature 36/100

Budget oversight by the legislature in the Philippines is weak.

By auditor 92/100

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

Recommendations

Improving Transparency

The Philippines should prioritize the following actions to improve budget transparency:

  • Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting expenditures for a multi-year period by the three expenditure classifications and by program and presenting more information on issues beyond the core budget.
  • Increase the comprehensiveness of the Year-End Report.
Improving Participation

The Philippines 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 to review and scrutinize Audit Reports.
  • Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
Improving Oversight

The Philippines should prioritize the following actions to strengthen budget oversight:

  • Ensure the legislature holds a pre-budget debate and the outcome is reflected in the Enacted Budget.
  • Establish regular consultations on budget matters between the executive and 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.


2010

Downloads:
Country Summary Questionnaire

2008

Downloads:
Country Summary Questionnaire

2006

Downloads:
Country Summary Questionnaire



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