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 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Available to the Public||Available to the Public|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of New Zealand makes eight 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.
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.
Transparency (Open Budget Index) 88/100
The Government of New Zealand provides the public with extensive budget information.
Public Participation 65/100
The Government of New Zealand provides the public with adequate opportunities to engage in the budget process.
By legislature 45/100
Budget oversight by the legislature in New Zealand is limited.
By auditor 92/100
Budget oversight by the supreme audit institution in New Zealand is adequate.
New Zealand should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by improving the scope and depth of reporting on tax expenditures.
New Zealand should prioritize the following actions to improve budget participation:
- Establish formal regulations that oblige the executive to engage with the public during each stage of the budget cycle.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Provide detailed feedback on how public assistance and participation have been used by the supreme audit institution.
New Zealand should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
New Zealand’s score on the Open Budget Index shows that the government provides the public with extensive 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.