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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 OnlyNot Produced
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicNot Available Online
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewProduced for Internal Use OnlyAvailable to the Public
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicNot Produced

As of 31 December 2016, the government of Namibia makes five of eight key budget documents publicly available online in a timeframe consistent with international standards. In prior rounds of the Open Budget Survey, IBP accepted documents that were available upon request and/or in hard copy only as being “publicly available.” In 2016 we updated this definition to require that all documents be published on a relevant government website. For more information, please read our update on the Open Budget Survey.

Since the Open Budget Survey 2015, which assessed budget documents that were available to the public up to 30 June 2014, Namibia has failed to produce the Audit Report and has not published the Enacted Budget on the relevant government website (hard copies are available on request), but has published the Mid-Year Review.

To improve budget transparency, Namibia should publish an Enacted Budget on the relevant government website, produce and publish an Audit Report, 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 Questionnaire

Transparency (Open Budget Index) 46/100 

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

Public Participation 15/100

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

Budget Oversight

By legislature 17/100

Budget oversight by the legislature in Namibia is weak.

By auditor 75/100

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


Improving Transparency

Namibia should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement and Mid-Year Review. If the government meets its recent commitment to publish a Mid-Year Review for the FY 2015 budget and the Pre-Budget Statement for the FY 2016 budget, it would be a positive step.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on issues beyond the core budget, such as extra-budgetary funds and future liabilities.
  • Increase the comprehensiveness of In-Year Reports by presenting information on expenditures and revenues. Currently, only the Bank of Namibia publishes quarterly reports containing information on the debt.
  • Publish all Audit Reports within 18 months of the end of the fiscal year.
Improving Participation

Namibia 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

Namibia 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, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.


Country Summary Questionnaire


Country Summary Questionnaire


Country Summary Questionnaire

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