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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 ReportProduced for Internal Use OnlyAvailable to the Public
Audit ReportAvailable to the PublicNot Available Online

As of 31 December 2016, the government of Pakistan makes four of eight key budget documents publicly available online in a timeframe consistent with international standards. In prior rounds of the Open Budget Survey, IBP accepted documents that were available upon request and/or in hard copy only as being “publicly available.” In 2016 we updated this definition to require that all documents be published on a relevant government website. For more information, please read our update on the Open Budget Survey.

Since the Open Budget Survey 2015, which assessed budget documents that were available to the public up to 30 June 2014, Pakistan has published the Year-End Report. However, it has failed to publish the Audit Report on a relevant government website. Hard copies of the Year-End Report are available on request.

To improve budget transparency, Pakistan should publish an Audit Report on the relevant government website, 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) 43/100

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

Public Participation 10/100

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

Budget Oversight

By legislature 27/100

Budget oversight by the legislature in Pakistan is weak.

By auditor institution 67/100

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


Improving Transparency

Pakistan should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement.
  • Produce and publish a Mid-Year Review and Citizens Budget.
  • Increase the comprehensiveness of the Executive’s Budget Proposal and the In-Year Reports.
Improving Participation

Pakistan 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 and participate in audit investigations.
Improving Oversight

Pakistan should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • Establish a system of quality control for the supreme audit institution.


Country Summary Questionnaire


Country Summary Questionnaire

Pakistan’s score on the Open Budget Index shows that the government provides the public with minimal information on the central government’s budget and financial activities during the course of the budget year. This makes it very difficult for citizens to hold government accountable for its management of the public’s money.


Country Summary Questionnaire

See more on budget work in Pakistan »