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Vietnam

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

15

out of 100
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Public Participation

7

out of 100
Read More

Budget Oversight

72

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)

15

out of 100

Vietnam provides the public with scant budget information.

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

Vietnam should prioritize the following actions to improve budget transparency:

  • Publish the Executive’s Budget Proposal online.
  • Publish the Audit Report and the Citizens Budget in a timely manner online. (During the research period for OBS 2017, the 2014 Audit Report was published late. Subsequently, in May 2017 the government made the 2015 Audit Report available to the public online in a timely manner.)
  • Produce and publish a Mid-Year Review.

Public Participation

7

out of 100

Vietnam 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

Vietnam 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 formulation 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)

72

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 71/100
Execution/Audit 73/100

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

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

Adequate 72/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

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

  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure a legislative committee examines and publishes a report on the Audit Report online.
  • Ensure audit processes are reviewed by an independent agency.
  • 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) 18/100

The Government of Vietnam provides the public with scant budget information.

Public Participation 42/100 

The Government of Vietnam provides the public with limited opportunities to engage in the budget process.

Budget Oversight

By legislature 61/100

Budget oversight by the legislature in Vietnam is adequate.

By auditor 75/100

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

Recommendations 

Improving Transparency

Vietnam should prioritize the following actions to improve budget transparency:

  • Publish an Executive’s Budget Proposal when the draft budget is presented to the National Assembly.
  • Publish in a timely manner an Audit Report, ideally within six months and no later than 18 months after the end of the budget year.
  • Produce and publish a Mid-Year Review. The government may consider enhancing the comprehensiveness of the six-month budget implementation report such that it qualifies as a Mid-Year Review.
Improving Participation

Vietnam should prioritize the following actions to improve budget participation:

  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Hold legislative hearings on the state of the economy that are attended by the executive and open to the public.
  • Establish formal mechanisms for the public to participate in audit investigations.
Improving Oversight

Vietnam 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 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

Vietnam’s score on the Open Budget Index shows that the government provides the public with scant information on the central government’s budget and financial activities during the course of the budget year. This makes it very difficult for citizens 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 Vietnam »