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Philippines

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

67

out of 100
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Public Participation

41

out of 100
Read More

Budget Oversight

65

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)

67

out of 100

The Philippines provides the public with substantial budget information.

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

The Philippines should prioritize the following actions to improve budget transparency:

  • Publish a Mid-Year Review online in a timely manner.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on quasi-fiscal activities and the financial position of the government.
  • Increase the information provided in the Year-End Report by providing details on comparisons between planned nonfinancial outcomes and actual nonfinancial results.

Public Participation

41

out of 100

The Philippines provides limited 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
Philippines 41/100
Indonesia 22/100
Malaysia 22/100
Timor-Leste 9/100
Thailand 7/100
Vietnam 7/100
Cambodia 4/100
Myanmar 0/100
Recommendations for Improving Participation

The Philippines 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.

Budget Oversight (by Legislature & Audit)

65

out of 100

The legislature and supreme audit institution in the Philippines provide adequate oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 62/100
Execution/Audit 47/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides adequate 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 83/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

The Philippines 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 reports on in-year budget implementation and publishes recommendations online.
  • Ensure audit processes are reviewed by an independent agency.

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) 64/100

The Government of the Philippines provides the public with substantial budget information.

Public Participation 67/100

The Government of the Philippines provides the public with adequate opportunities to engage in the budget process.

Budget Oversight 

By legislature 36/100

Budget oversight by the legislature in the Philippines is weak.

By auditor 92/100

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

Recommendations

Improving Transparency

The Philippines should prioritize the following actions to improve budget transparency:

  • Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting expenditures for a multi-year period by the three expenditure classifications and by program and presenting more information on issues beyond the core budget.
  • Increase the comprehensiveness of the Year-End Report.
Improving Participation

The Philippines should prioritize the following actions to improve budget participation:

  • Provide detailed feedback on how public perspectives have been captured and taken into account.
  • Hold legislative hearings to review and scrutinize Audit Reports.
  • Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
Improving Oversight

The Philippines should prioritize the following actions to strengthen budget oversight:

  • Ensure the legislature holds a pre-budget debate and the outcome is reflected in the Enacted Budget.
  • Establish regular consultations on budget matters between the executive and 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.

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



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