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Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.


Open Budget Survey 2015December 2016 Update
Pre-Budget StatementProduced for Internal Use OnlyProduced for Internal Use Only
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicNot Produced
In-Year ReportsAvailable to the PublicPublished Late
Mid-Year ReviewAvailable to the PublicNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportNot ProducedNot Produced

As of 31 December 2016, the government of Bangladesh makes three of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Bangladesh has failed to publish In-Year Reports in a timely manner, failed to produce the Citizens Budget and the Mid-Year Review.

To improve budget transparency, Bangladesh should publish In-Year Reports in a timely manner, and produce and publish an Audit Report and a Citizens Budget. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


Country Summary - English Questionnaire

Transparency (Open Budget Index) 56/100

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

 Public Participation 23/100 

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

 Budget Oversight  

 By legislature 49/100

Budget oversight by the legislature in Bangladesh is limited.

 By auditor 75/100

Budget oversight by the supreme audit in Bangladesh is adequate.


Improving Transparency

Bangladesh should prioritize the following actions to improve budget transparency:

  •  Publish a Pre-Budget Statement.
  • Produce and publish an Audit Report in a timely manner.
  • Increase the comprehensiveness of the Year-End Report.
 Improving Participation

Bangladesh 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 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 to participate in audit investigations.
 Improving Oversight

Bangladesh should prioritize the following actions to strengthen budget oversight:

  •  Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • In both law and practice, ensure the legislature is consulted prior to the spending of any unanticipated revenue and the spending of contingency funds that were not identified in the Enacted Budget.



Country Summary Questionnaire


Country Summary Questionnaire

Bangladesh’s score on the Open Budget Index shows that the government provides the public with some, albeit incomplete, information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.


Country Summary Questionnaire

See more on budget work in Bangladesh »