« Back to Country List


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 StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetProduced for Internal Use OnlyProduced for Internal Use Only
Citizens BudgetNot ProducedNot Produced
In-Year ReportsAvailable to the PublicPublished Late
Mid-Year ReviewAvailable to the PublicAvailable to the Public
Year-End ReportNot ProducedNot Produced
Audit ReportProduced for Internal Use OnlyAvailable to the Public

As of 31 December 2016, the government of Zimbabwe makes four of eight key budget documents publicly available online in a timeframe consistent with international standards. This is the same number of documents that were found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. However, since then, Zimbabwe has failed to publish In-Year Reports in a timely manner, but has published the Audit Report.

To improve budget transparency, Zimbabwe should produce and publish a Year-End Report, publish an Enacted Budget, and publish In-Year Reports 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.


Country Summary - English Questionnaire

Transparency (Open Budget Index) 35/100 

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

Public Participation 15/100

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

Budget Oversight 

By legislature 21/100

Budget oversight by the legislature in Zimbabwe is weak.

By auditor 33/100

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


Improving Transparency

Zimbabwe should prioritize the following actions to improve budget transparency:

  • Publish the Enacted Budget and Audit Report.
  • Produce and publish a Citizens Budget and a Year-End Report.
  • Increase the comprehensiveness of the Executive’s Budget Proposal.
Improving Participation

Zimbabwe 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

Zimbabwe should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
  • Ensure the executive receives prior approval from the legislature before implementing a supplemental budget.
  • Grant the supreme audit institution full powers to undertake audits as it sees fit.


See more on budget work in Zimbabwe »