Open Budget Survey: April 2016 Document Availability Update

Are national governments releasing the requisite budget information that citizens, civil society, the media, and others need to monitor how they are managing public finances?

We have released an update to the Open Budget Survey 2015. It includes fresh data on whether national governments in the 102 countries included in the Open Budget Survey 2015 publish each of the eight key budget documents on time as per international standards. The data for this update reflects developments that occurred up to 30 April 2016, and was collected by independent civil society researchers in each country.

The Open Budget Survey 2017 will assess budget documents available through to 31 December 2016. IBP and its partners encourage governments to use the findings from this interim update to guide budget transparency reforms in the final quarter of 2016 and we welcome the opportunity to discuss the results.

For more information on the methodology for assessing the publication status of the eight key budget documents, please see the Questionnaire and Guidelines for the April 2016 Update. To learn more about the next round of the full Open Budget Survey, please see the Open Budget Survey 2017 Update.

April 2016 Document Availability Update

Click on a country name for more information.

Key:
= Available to the Public
= Published Late, or in Soft or Hard Copy Only
= Available for Internal Use
= Not Produced
Pre-Budget Statement
Pre-Budget Statement: discloses the broad parameters of a country’s fiscal policies in advance of the Executive’s Budget Proposal. It outlines the government’s economic forecast, as well as anticipated revenue, expenditures, and debt.
Executive's Budget Proposal
Executive’s Budget Proposal: the document or documents that the executive submits to the legislature for approval. It details the sources of revenue, the allocations to be made to all ministries, proposed policy changes, as well as other information important for understanding a country’s fiscal situation.
Enacted Budget
Enacted Budget: the budget that has been approved by the legislature.
Citizens Budget
Citizens Budget: a simpler and less technical version of the government’s budget, specifically designed to convey key information to the public. Citizens versions of other documents are also desirable.
In-Year Reports
In-Year Reports: include information on actual revenues collected, actual expenditures made, and debt incurred at different intervals in the fiscal year. These reports may be issued on a quarterly or monthly basis.

Mid-Year Review
Mid-Year Review: contains a comprehensive update on the implementation of the budget as of the middle of the fiscal year, including a review of economic assumptions underlying the budget, and an updated forecast of the budget outcome for the fiscal year.
Year-End Report
Year-End Report: shows the situation of the government’s accounts at the end of the fiscal year and ideally includes an evaluation of the progress made toward achieving the budget’s policy goals.
Audit Report
Audit Report: issued by the country’s supreme audit institution and examines the soundness and completeness of the government’s year-end accounts.
Afghanistan
Albania
Algeria
Angola
Argentina
Azerbaijan
Bangladesh
Benin
Bolivia
Bosnia Herzegovina
Botswana
Brazil
Bulgaria
Burkina Faso
Cambodia
Cameroon
Chad
Chile
China
Colombia
Costa Rica
Croatia
Czech Republic
Democratic Republic of Congo
Dominican Republic
Ecuador
Egypt
El Salvador
Equatorial Guinea
Fiji
France
Georgia
Germany
Ghana
Guatemala
Honduras
Hungary
India
Indonesia
Iraq
Italy
Jordan
Kazakhstan
Kenya
South Korea
Kyrgyz Republic
Lebanon
Liberia
Macedonia
Malawi
Malaysia
Mali
Mexico
Mongolia
Morocco
Mozambique
Myanmar
Namibia
Nepal
New Zealand
Nicaragua
Niger
Nigeria
Norway
Pakistan
Papua New Guinea
Peru
Philippines
Poland
Portugal
Qatar
Romania
Russia
Rwanda
Saudi Arabia
Senegal
Serbia
Sierra Leone
Slovakia
Slovenia
South Africa
Spain
Sri Lanka
Sudan
Sweden
São Tomé e Príncipe
Tajikistan
Tanzania
Thailand
Timor-Leste
Trinidad and Tobago
Tunisia
Turkey
Uganda
Ukraine
United Kingdom
United States
Venezuela
Vietnam
Yemen
Zambia
Zimbabwe