The Philippines’ score is 48 out o 100, which is higher than theaverage score o 43 or all the 100 countries surveyed but is lowerthan the scores o the Philippines’ neighbor Indonesia.. The Philip-pines’ score indicates that the government provides the public withonly some inormation on the national government’s budget andnancial activities during the course o the budget year. This makesit challenging or citizens to hold the government accountable or itsmanagement o the public’s money.
The Philippines’ OBI 2012 score of 48 has reducedfrom its score of 55 out of 100 on the OBI 2010.
The Open Budget Index is composed o subscores or each o theeight key budget documents assessed in the Survey. These subscoresrepresent the average o the scores received on a set o questionsin the Survey that measure the public availability o and amount o inormation in the documents. The subscores are comparable acrossall o the countries included in the Survey.
The Philippines ’ score on the Open Budget Index has largelyremained constant in each round o the Open Budget Survey.However, with a score o 48 out o 100 on the Open Budget Index2012, the government o the Philippines has the potential to greatlyexpand budget transparency by introducing a number o short-termand medium-term measures, some o which can be achieved atalmost no cost to the government. The International Budget Partnership recommends that the Philip-pines undertake the ollowing steps to improve budget transpar-ency:
Publish a Pre-Budget Statement, which it currently produces orinternal use (detailed guidance on the contents o this document canbe ound in this guidebook:http://bit.ly/QGzHv8). As per the OpenBudget Survey 2012, 47 countries publish a Pre-Budget Statement,including the Philippines neighbors Cambodia, Indonesia, and Viet-nam. Links to the budget documents published by these countriescan be accessed rom the IBP’s website:http://bit.ly/P8NPOV.
Produce and publish a Mid-Year Review and Year-End Report(detailed guidance on the contents o these two documents canbe ound in these guidebooks:http://bit.ly/QGzHv8). As per theOpen Budget Survey 2012, 29 countries publish a Mid-Year Review,including the Philippines neighbor Indonesia; 72 countries publisha Year-End Report, including its neighbors Cambodia, Indonesia,Malaysia, and Vietnam. Links to the budget documents published bythese countries can be accessed rom the IBP’s website:http://bit.ly/P8NPOV.
Increase the comprehensiveness o the Executive’s BudgetProposal, specically by ocusing on providing inormation on theollowing areas:
estimates o the aggregate level o expenditure presented ora multi-year period (see questions 5 and 6 o the Open BudgetQuestionnaire);
expenditures or individual programs or the year precedingthe budget year (see question 21 o the Open Budget Question-naire);
anticipated revenues or at least two years beyond the budgetyear and the year prior to the budget year (see questions 9-10 o the Open Budget Questionnaire);
impact o dierent macroeconomic assumptions on thebudget (see question 15 o the Open Budget Questionnaire);
linking the budget to the government’s stated policygoals and nonnancial and perormance data or expenditureprograms (see questions 17 and 48-54 o the Open BudgetQuestionnaire and
nancial and nonnancial assets held by the government;expenditure arrears or at least the budget year and inormationon contingent and uture liabilities; inormation on quasi-scalactivities; and extensive inormation on tax expenditures (seequestions 38-43 and 45 o the Open Budget Questionnaire).
Increase the comprehensiveness o the Audit Reports byreleasing to the public a report on what steps it has taken to addressaudit recommendations or ndings that indicate a need or reme-dial action; provide to the legislature Audit Reports o the annualaccounts o the security sector and other secret programs (seequestions 91 and 95-96 o the Open Budget Questionnaire).
Open Budget Index
Open Budget Survey
assesses whether the central govern-ment in each country surveyed makes eight key budget documentsavailable to the public, as well as whether the data contained in thesedocuments is comprehensive, timely, and useul. The Survey usesinternationally accepted criteria to assess each country’s budgettransparency developed by multilateral organizations, such as theInternational Monetary Fund (IMF), the Organization or EconomicCo-operation and Development (OECD), and the InternationalOrganization o Supreme Audit Institutions (INTOSAI). The scores on 95 o the 125 Open Budget Survey questions are usedto calculate objective scores and rankings o each surveyed country’srelative transparency. These composite scores constitute the OpenBudget Index (OBI), the world’s only independent and comparativemeasure o budget transparency.