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Honduras

Open Budget Survey 2017

Downloads:
Country Summary - English Country Summary - Spanish Questionnaire
Transparency

54

out of 100
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Public Participation

7

out of 100
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Budget Oversight

48

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)

54

out of 100

Honduras provides the public with limited budget information.

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

Honduras should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner a Citizens Budget online.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on budget performance measures, linking the budget more closely to policy, and providing more information on the macroeconomic forecast and its potential effect on the budget.
  • Increase the information provided in the Year-End Report by including detailed actual expenditures and more comprehensive comparisons between borrowing estimates and actual outcomes.

Public Participation

7

out of 100

Honduras 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
Mexico 35/100
Guatemala 30/100
Dominican Republic 17/100
Nicaragua 11/100
Trinidad and Tobago 7/100
Honduras 7/100
Costa Rica 7/100
El Salvador 6/100
Recommendations for Improving Participation

Honduras 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 both 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 relevant audit investigations.

Budget Oversight (by Legislature & Audit)

48

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 57/100
Execution/Audit 13/100

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

Honduras 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 publishes reports on in-year budget implementation online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Consider setting up an independent fiscal institution.

Open Budget Survey 2015

Downloads:
Country Summary - English Country Summary - Spanish Questionnaire

Transparency (Open Budget Index) 43/100 

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

Public Participation 31/100 

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

Budget Oversight 

By legislature 70/100

Budget oversight by the legislature in Honduras is adequate.

By auditor 50/100

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

Recommendations 

Improving Transparency

Honduras should prioritize the following actions to improve budget transparency:

  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for the budget year and the classification of expenditures for future years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus. actual expenditures and on planned versus actual debt and interest.
Improving Participation

Honduras 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 state of the economy that are attended by the executive and open to the public.
  • Establish effective ways of communicating audit findings to the public.
Improving Oversight

Honduras should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

 



Open Budget Survey 2010

Downloads:
Country Summary Country Summary - Spanish Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Country Summary - Spanish Questionnaire

Open Budget Survey 2006

Downloads:
Country Summary Country Summary Questionnaire



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