Next Country »
« Back to Country List

Namibia

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

50

out of 100
Read More

Public Participation

0

out of 100
Read More

Budget Oversight

48

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)

50

out of 100

Namibia provides the public with limited budget information.

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

Namibia should prioritize the following actions to improve budget transparency:

  • Publish an Enacted Budget online.
  • Publish a Citizens Budget online in a timely manner.
  • Produce and publish a Pre-Budget Statement and an Audit Report online.

Public Participation

0

out of 100

Namibia provides the public with no opportunities to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
South Africa 24/100
Zambia 15/100
Botswana 15/100
Malawi 15/100
Zimbabwe 9/100
Angola 7/100
Mozambique 7/100
Lesotho 0/100
Namibia 0/100
Swaziland 0/100
Recommendations for Improving Participation

Namibia 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 formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

48

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 33/100
Execution/Audit 33/100

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 weak oversight during the implementation stage of the budget cycle.

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

Adequate 78/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

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

  • Ensure the Executive’s Budget Proposal is provided to legislators at least two months before the start of the budget year.
  • Ensure a legislative committee examines reports on in-year budget implementation and publishes recommendations 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) 46/100 

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

Public Participation 15/100

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

Budget Oversight

By legislature 17/100

Budget oversight by the legislature in Namibia is weak.

By auditor 75/100

Budget oversight by the supreme audit institution in Namibia is adequate.

Recommendations

Improving Transparency

Namibia should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement and Mid-Year Review. If the government meets its recent commitment to publish a Mid-Year Review for the FY 2015 budget and the Pre-Budget Statement for the FY 2016 budget, it would be a positive step.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on issues beyond the core budget, such as extra-budgetary funds and future liabilities.
  • Increase the comprehensiveness of In-Year Reports by presenting information on expenditures and revenues. Currently, only the Bank of Namibia publishes quarterly reports containing information on the debt.
  • Publish all Audit Reports within 18 months of the end of the fiscal year.
Improving Participation

Namibia 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

Namibia 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, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.

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

Open Budget Survey 2006

Downloads:
Country Summary Questionnaire



See more on budget work in Namibia »