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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 StatementNot ProducedAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetPublished LateAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewPublished LateNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Guatemala makes seven of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Guatemala has published the Citizens Budget in a timely manner and published the Pre-Budget Statement.

To improve budget transparency, Guatemala should produce and publish a Mid-Year Review. 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 Country Summary - Spanish Questionnaire

Transparency (Open Budget Index) 46/100 

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

Public Participation 10/100 

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

Budget Oversight 

By legislature 58/100

Budget oversight by the legislature in Guatemala is limited. 

By auditor 83/100

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


Improving Transparency

Guatemala should prioritize the following actions to improve budget transparency:

  • Publish the Citizens Budget within three months of enacting the budget and publish the Mid-Year Review by September 30 each year.
  • Produce and publish a Pre-Budget Statement.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the economic and program classification of expenditures for future years and the classification of revenues for future years.
Improving Participation

Guatemala 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.
  • Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
Improving Oversight

Guatemala 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 virement of funds in the Enacted Budget.



Country Summary Country Summary Questionnaire

Guatemala’s score on the Open Budget Index shows that the government provides the public with some 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.

See more on budget work in Guatemala »