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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 StatementNot ProducedProduced for Internal Use Only
Executive's Budget ProposalPublished LateAvailable 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 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 Nepal makes six 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, Nepal has published the Executive’s Budget Proposal in a timely manner.

To improve budget transparency, Nepal should produce and publish a Citizens Budget 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) 24/100

The Government of Nepal provides the public with minimal budget information.

Public Participation 19/100

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

Budget Oversight

By legislature 18/100

Budget oversight by the legislature in Nepal is weak.

By auditor 75/100

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


Improving Transparency

Nepal should prioritize the following actions to improve budget transparency:

  • Publish consistently the Executive’s Budget Proposal in a timely manner.
  • Produce and publish a Pre-Budget Statement and a Citizens Budget.
  • Increase the comprehensiveness of the Year-End Report by presenting more details on planned versus actual debt and interest, as well as on the planned versus actual macroeconomic forecast.
Improving Participation

Nepal 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.
Improving Oversight

Nepal should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature to enable more robust discussions on the budget.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • 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.


Country Summary Questionnaire


Country Summary Questionnaire


Country Summary Questionnaire

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