IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.
Transparency (Open Budget Index)
out of 100
Indonesia provides the public with substantial budget information.
How Has the Open Budget Index Score Changed Over Time?
Indonesia should prioritize the following actions to improve budget transparency:
Provide more data on the financial position of the government, and provide more information on performance and policy in the Executive’s Budget Proposal.
Provide details on comparisons between planned nonfinancial outcomes and actual outcomes in the Year-End Report, and increase the information provided in the Pre-Budget Statement.
out of 100
Indonesia provides few opportunities for the public to engage in the budget process.
How Does Public Participation Compare to Other Countries in the Region?
Global Average 12/100
Recommendations for Improving Participation
Indonesia should prioritize the following actions to improve public participation in its budget process:
Actively engage with individuals or civil society organizations representing vulnerable and underrepresented communities during the formulation and monitoring of the implementation of the national budget.
Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
Establish formal mechanisms for the public to participate in relevant audit investigations.
Budget Oversight (by Legislature & Audit)
out of 100
The legislature and supreme audit institution in Indonesia provide adequate oversight of the budget.
To What Extent Does the Legislature Provide Budget Oversight?
The legislature provides adequate oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and adequate oversight during the implementation stage of the budget cycle.
To What Extent Does the Supreme Audit Institution Provide Budget Oversight?
The supreme audit institution provides adequate budget oversight.
Recommendations for Improving Oversight
Indonesia should prioritize the following actions to make budget oversight more effective:
Ensure a legislative committee examines and publishes a report on the Audit Report online.
Consider setting up an independent fiscal institution to further strengthen budget oversight.
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