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Timor-Leste

Open Budget Survey 2017

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

40

out of 100
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Public Participation

9

out of 100
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Budget Oversight

56

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)

40

out of 100

Timor-Leste provides the public with minimal budget information.

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

Timor-Leste should prioritize the following actions to improve budget transparency:

  • Publish a Year-End Report online.
  • Publish In-Year Reports online in a timely manner.
  • Produce and publish a Pre-Budget Statement and a Mid-Year Review.

Public Participation

9

out of 100

Timor-Leste 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
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

Timor-Leste 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 any 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)

56

out of 100

The legislature and supreme audit institution in Timor-Leste provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 67/100
Execution/Audit 27/100

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 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

Timor-Leste 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 audit processes are reviewed by an independent agency.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Open Budget Survey 2015

Downloads:
Country Summary - English Country Summary - Portuguese Questionnaire

Transparency (Open Budget Index) 41/100 

The Government of Timor-Leste provides the public with limited budget information.

Public Participation 10/100 

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

Budget Oversight 

By legislature 45/100

Budget oversight by the legislature in Timor-Leste is limited.

By auditor 83/100

Budget oversight by the supreme audit institution in Timor-Leste is adequate.

Recommendations 

Improving Transparency

Timor-Leste should prioritize the following actions to improve budget transparency:

  • Publish a Year-End Report.
  • Produce and publish a Pre-Budget Statement and Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the functional classification of expenditures for the budget year and the classification of expenditures for future years.
Improving Participation

Timor-Leste 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, as well as on audit reports, 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

Timor-Leste 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.
  • 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 2010

Downloads:
Country Summary Questionnaire



See more on budget work in Timor-Leste »