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||Published Late|
|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 Philippines makes seven of 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, Philippines has failed to publish the Mid-Year Review in a timely manner.
To improve budget transparency, Philippines should publish a Mid-Year Review 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.
Transparency (Open Budget Index) 64/100
The Government of the Philippines provides the public with substantial budget information.
Public Participation 67/100
The Government of the Philippines provides the public with adequate opportunities to engage in the budget process.
By legislature 36/100
Budget oversight by the legislature in the Philippines is weak.
By auditor 92/100
Budget oversight by the supreme audit institution in the Philippines is adequate.
The Philippines should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting expenditures for a multi-year period by the three expenditure classifications and by program and presenting more information on issues beyond the core budget.
- Increase the comprehensiveness of the Year-End Report.
The Philippines should prioritize the following actions to improve budget participation:
- Provide detailed feedback on how public perspectives have been captured and taken into account.
- Hold legislative hearings to review and scrutinize Audit Reports.
- Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
The Philippines 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.
- Establish regular consultations on budget matters between the executive and the legislature.
- In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget and the spending of contingency funds that were not identified in the Enacted Budget.