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Sri Lanka

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

44

out of 100
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Public Participation

11

out of 100
Read More

Budget Oversight

50

out of 100
Read More

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)

44

out of 100

Sri Lanka provides the public with limited budget information.

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

Sri Lanka should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement and an Audit Report online.
  • Produce and publish a Citizens Budget and a Mid-Year Review.
  • Provide detailed data on the financial position of the government and increase information on performance and policy in the Executive’s Budget Proposal.

Public Participation

11

out of 100

Sri Lanka 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

Sri Lanka 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 monitoring of the implementation of the national budget. 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)

50

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 57/100
Execution/Audit 20/100

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

Sri Lanka 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.
  • Require legislative or judicial approval to appoint the head of the supreme audit institution.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

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) 39/100 

The Government of Sri Lanka provides the public with minimal budget information.

Public Participation 15/100 

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

Budget Oversight 

By legislature 37/100

Budget oversight by the legislature in Sri Lanka is weak.

By auditor 67/100

Budget oversight by the supreme audit institution in Sri Lanka is adequate.

Recommendations 

Improving Transparency

Sri Lanka should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner the In-Year Reports.
  • Produce and publish a Pre-Budget Statement, a Citizens Budget, and a Mid-Year Review.
Improving Participation

Sri Lanka 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

Sri Lanka 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.
  • 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 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire

Sri Lanka’s score on the Open Budget Index shows that the government provides the public with substantial information on the central government’s budget and financial activities during the course of the budget year. This gives citizens tools to hold government accountable for its management of the public’s money.


Open Budget Survey 2006

Downloads:
Country Summary Questionnaire



See more on budget work in Sri Lanka »