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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 StatementAvailable to the PublicNot Produced
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewAvailable to the PublicAvailable to the Public
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 Kazakhstan makes seven of eight key budget documents publicly available online in a timeframe consistent with international standards. This is the same number of documents that were found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. However, since then, Kazakhstan has published the Citizens Budget but failed to produce the Pre-Budget Statement.

To improve budget transparency, Kazakhstan should produce and publish 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.


Country Summary - English Country Summary - Russian Questionnaire

Transparency (Open Budget Index) 51/100 

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

Public Participation 27/100

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

Budget Oversight 

 By legislature 70/100

Budget oversight by the legislature in Kazakhstan is adequate.

By auditor 59/100

Budget oversight by the supreme audit institution in Kazakhstan is limited.


Improving Transparency

Kazakhstan should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner a Citizens Budget.1
  • Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting more information on expenditures, revenue, and debt for prior years.
Improving Participation

Kazakhstan 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 participate in audit investigations.
Improving Oversight

Kazakhstan 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.
  • Require legislative or judicial approval to remove the head of the supreme audit institution.


Country Summary (English) Country Summary (Russian) Questionnaire (English)

Kazakhstan’s score on the Open Budget Index shows that the government provides the public with minimal 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 Kazakhstan »