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 2015||December 2016 Update|
|Pre-Budget Statement||Not Produced||Not Produced|
|Executive's Budget Proposal||Published Late||Produced for Internal Use Only|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Not Produced||Not Produced|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Not Produced||Not Produced|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of China makes four of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.
To improve budget transparency, China should publish an Executive’s Budget Proposal, and produce and publish a Citizens Budget and a Pre-Budget Statement. 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.
Transparency (Open Budget Index) 14/100
The Government of China provides the public with scant budget information.
Public Participation 6/100
The Government of China is weak in providing the public with opportunities to engage in the budget process.
By legislature 3/100
Budget oversight by the legislature in China is weak.
By auditor 50/100
Budget oversight by the supreme audit institution in China is limited.
China should prioritize the following actions to improve budget transparency:
- Publish in a timely manner the Executive’s Budget Proposal.
- Produce and publish a pre-budget statement, Citizen’s Budget, and Mid-Year Review.
China 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.
China should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
- Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).