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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 PublicProduced for Internal Use Only
Executive's Budget ProposalAvailable to the PublicProduced for Internal Use Only
Enacted BudgetProduced for Internal Use OnlyPublished Late
Citizens BudgetNot ProducedProduced for Internal Use Only
In-Year ReportsProduced for Internal Use OnlyProduced for Internal Use Only
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportProduced for Internal Use OnlyProduced for Internal Use Only
Audit ReportNot ProducedNot Produced

As of 31 December 2016, the government of Niger makes none of the eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Niger has published the Executive’s Budget Proposal and Pre-Budget Statement for internal use only.

To improve budget transparency, Niger should publish an Executive’s Budget Proposal and Year-End Report and publish an Enacted Budget in a timely manner. 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 - French Questionnaire

Transparency (Open Budget Index) 17/100

The Government of Niger provides the public with scant budget information.

Public Participation 4/100

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

Budget Oversight

By legislature 73/100

Budget oversight by the legislature in Niger adequate.

By auditor 50/100

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


Improving Transparency

Niger should prioritize the following actions to improve budget transparency:

  • Publish the Enacted Budget, In-Year Reports and a Year-End Report.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for the budget year and presenting the classification of expenditures for future years.
Improving Participation

Niger 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.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Niger should prioritize the following actions to strengthen budget oversight:

  • Ensure the legislature holds a pre-budget debate and the outcome is reflected in the Enacted Budget.
  • 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.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

See more on budget work in Niger »