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 Peru makes all of the 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) 75/100
The Government of Peru provides the public with substantial budget information.
Public Participation 40/100
The Government of Peru is weak in providing the public with opportunities to engage in the budget process.
By legislature 67/100
Budget oversight by the legislature in Peru is adequate.
By auditor 83/100
Budget oversight by the supreme audit institution in Peru is adequate.
Peru should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the administrative and functional classification of expenditures, as well as for all programs for future years, and include a sensitivity analysis on how alternative scenarios of different macroeconomic variables could affect the budget.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual expenditures and on planned versus actual debt and interest.
Peru 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.
- Publish reports on public budget hearings.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program.
Peru should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
Peru’s score on the Open Budget Index shows that the government provides the public with substantial 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.