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Sri Lanka

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.

Sri Lanka

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedProduced for Internal Use Only
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsPublished LateAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportProduced for Internal Use OnlyProduced for Internal Use Only

As of 31 December 2016, the government of Sri Lanka makes four 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, Sri Lanka has published In-Year Reports in a timely manner.

To improve budget transparency, Sri Lanka should publish an Audit Report, a Pre-Budget Statement, and produce and publish 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) 39/100 

The Government of Sri Lanka provides the public with minimal budget information.

Public Participation 15/100 

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

Budget Oversight 

By legislature 37/100

Budget oversight by the legislature in Sri Lanka is weak.

By auditor 67/100

Budget oversight by the supreme audit institution in Sri Lanka is adequate.


Improving Transparency

Sri Lanka should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner the In-Year Reports.
  • Produce and publish a Pre-Budget Statement, a Citizens Budget, and a Mid-Year Review.
Improving Participation

Sri Lanka 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.
Improving Oversight

Sri Lanka 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 and the spending of contingency funds that were not identified in the Enacted 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).



Country Summary Questionnaire


Country Summary Questionnaire

Sri Lanka’s score on the Open Budget Index shows that the government provides the public with substantial information on the central government’s budget and financial activities during the course of the budget year. This gives citizens tools to hold government accountable for its management of the public’s money.


Country Summary Questionnaire

See more on budget work in Sri Lanka »