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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 OnlyProduced 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 ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot 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 Nicaragua makes five of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

To improve budget transparency, Nicaragua should produce and publish a Citizens Budget and a Mid-Year Review, 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 - Spanish Questionnaire

Transparency (Open Budget Index) 46/100 

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

Public Participation 6/100 

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

Budget Oversight 

By legislature 61/100

Budget oversight by the legislature in Nicaragua is adequate.

By auditor 42/100

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


Improving Transparency

Nicaragua should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement.
  • Produce and publish a Citizens Budget and Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more data on the total debt stock and interest for the budget year and more information on macroeconomic forecasts.
Improving Participation

Nicaragua 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 participation has been used by the supreme audit institution.)
Improving Oversight

Nicaragua 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 Nicaragua »