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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 ProducedNot Produced
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicPublished Late
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportProduced for Internal Use OnlyProduced for Internal Use Only
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Timor-Leste makes four 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, Timor-Leste has failed to publish In-Year Reports in a timely manner.

To improve budget transparency, Timor-Leste should publish a Year-End Report, publish In-Year Reports in a timely manner, and produce 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 Country Summary - Portuguese Questionnaire

Transparency (Open Budget Index) 41/100 

The Government of Timor-Leste provides the public with limited budget information.

Public Participation 10/100 

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

Budget Oversight 

By legislature 45/100

Budget oversight by the legislature in Timor-Leste is limited.

By auditor 83/100

Budget oversight by the supreme audit institution in Timor-Leste is adequate.


Improving Transparency

Timor-Leste should prioritize the following actions to improve budget transparency:

  • Publish a Year-End Report.
  • Produce and publish a Pre-Budget Statement and Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the functional classification of expenditures for the budget year and the classification of expenditures for future years.
Improving Participation

Timor-Leste 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, as well as on audit reports, 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

Timor-Leste should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
  • 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.



Country Summary Questionnaire

See more on budget work in Timor-Leste »