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||Produced for Internal Use Only||Produced for Internal Use Only|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Published Late|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Not Produced||Not Produced|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Published Late||Published Late|
As of 31 December 2016, the government of Vietnam 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, Vietnam has failed to publish the Citizens Budget in a timely manner.
To improve budget transparency, Vietnam should publish an Executive’s Budget Proposal, and publish an Audit Report and a Citizens Budget 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) 18/100
The Government of Vietnam provides the public with scant budget information.
Public Participation 42/100
The Government of Vietnam provides the public with limited opportunities to engage in the budget process.
By legislature 61/100
Budget oversight by the legislature in Vietnam is adequate.
By auditor 75/100
Budget oversight by the supreme audit institution in Vietnam is adequate.
Vietnam should prioritize the following actions to improve budget transparency:
- Publish an Executive’s Budget Proposal when the draft budget is presented to the National Assembly.
- Publish in a timely manner an Audit Report, ideally within six months and no later than 18 months after the end of the budget year.
- Produce and publish a Mid-Year Review. The government may consider enhancing the comprehensiveness of the six-month budget implementation report such that it qualifies as a Mid-Year Review.
Vietnam should prioritize the following actions to improve budget participation:
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Hold legislative hearings on the state of the economy that are attended by the executive and open to the public.
- Establish formal mechanisms for the public to participate in audit investigations.
Vietnam should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the spending of contingency funds that were not identified in the Enacted Budget.
Vietnam’s score on the Open Budget Index shows that the government provides the public with scant 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.