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Afghanistan

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

49

out of 100
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Public Participation

15

out of 100
Read More

Budget Oversight

43

out of 100
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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)

49

out of 100

Afghanistan provides the public with limited budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Afghanistan should prioritize the following actions to improve budget transparency:

  • Publish the In-Year Reports online in a timely manner.
  • Provide more data on financial assets held by the government and on future liabilities and the sustainability of finances over a longer term, as well as performance targets to nonfinancial data on results in the Executive’s Budget Proposal.
  • Provide more comparisons in the Year-End Report between original estimates and actual outcomes, such as for borrowing and debt and for nonfinancial data.

Public Participation

15

out of 100

Afghanistan 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
Nepal 24/100
Afghanistan 15/100
India 15/100
Bangladesh 13/100
Sri Lanka 11/100
Pakistan 6/100
Recommendations for Improving Participation

Afghanistan should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • 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 assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

43

out of 100

The legislature and supreme audit institution in Afghanistan provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 19/100
Execution/Audit 47/100

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides weak oversight during the planning stage of the budget cycle and limited oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 67/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Afghanistan should prioritize the following actions to make budget oversight more effective:

  • Ensure the legislature holds a debate on budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendations for the upcoming budget.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure audit processes are reviewed by an independent agency.
  • Consider setting up an independent fiscal institution.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 42/100 

The Government of Afghanistan provides the public with limited budget information.

Public Participation 27/100 

The Government of Afghanistan is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight 

By legislature 36/100

Budget oversight by the legislature in Afghanistan is weak.

By auditor 50/100

Budget oversight by the supreme audit institution in Afghanistan is limited.

Recommendations

Improving Transparency

Afghanistan should prioritize the following actions to improve budget transparency:

  • Produce and publish a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more details on the classification of revenues for prior and future years, as well as presenting more details on debt and interest for the budget year.
  • Increase the comprehensiveness of the Year-End Report by presenting more details on planned versus actual performance.
Improving Participation

Afghanistan 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 and participate in audit investigations.
Improving Oversight

Afghanistan 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.
  • Require legislative or judicial approval to remove the head of the supreme audit institution.

Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire

Update:

After reviewing the results of the Open Budget Survey 2008, the Afghan government responded that the national budget is highly dependent on foreign aid, which can be unpredictable. Thus it is difficult to finalize consolidated budget documents, including the Executive’s Budget Proposal, far enough in advance to allow the legislature sufficient time to review it. However, the Ministry of Finance expressed a desire to improve Afghanistan’s OBI score by making more budget information publicly available.




See more on budget work in Afghanistan »