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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 OnlyNot Produced
Executive's Budget ProposalAvailable to the PublicNot Produced
Enacted BudgetAvailable to the PublicNot Produced
Citizens BudgetPublished LateNot Produced
In-Year ReportsAvailable to the PublicNot Produced
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicNot Produced
Audit ReportProduced for Internal Use OnlyProduced for Internal Use Only

As of 31 December 2016, the government of Yemen makes none of the 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, Yemen has failed to produce the Executive’s Budget Proposal, the Enacted Budget, the In-Year Reports, and the Year-End Report.

To improve budget transparency, Yemen should produce and publish an Executive’s Budget Proposal, a Year-End Report, and an Enacted Budget. 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 - Arabic Country Summary - English Questionnaire

Transparency (Open Budget Index) 34/100

The Government of Yemen provides the public with minimal budget information.

Public Participation 10/100 

The Government of Yemen 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 Yemen is weak.

By auditor 33/100

Budget oversight by the supreme audit institution in Yemen is weak.


Improving Transparency

Yemen should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement and an Audit Report.
  • Publish in a timely manner a Citizens Budget.
  • Produce and publish a Mid-Year Review.
Improving Participation

Yemen 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 participate in audit investigations.
Improving Oversight

Yemen 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 virement of funds in the Enacted Budget and the spending of any unanticipated revenue.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).



Country Summary Country Summary Questionnaire

Yemen’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.

See more on budget work in Yemen »