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Open Budget Index 2012

Open Budget Index 2012

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Published by Rappler Philippines
Country Report for the Philippines
Country Report for the Philippines

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Published by: Rappler Philippines on Jan 26, 2013
Copyright:Attribution Non-commercial


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2010 2012
0 20 40 60 80 10052961005748239210062ARYERMYRIYRCBEBEBPPBS0000000
DocumentDescription of DocumentPublication StatusPBSPre-Budget Statement
: Provides inormation that links government policies and budgets and typically sets orth the broad parametersthat will dene the budget proposal that is presented to the legislature.Produced orInternal Use
EBPExecutive’s Budget Proposal
: Presents the government plans to raise revenues through taxes and other sources and spend these moniesto support its priorities, thus transorming policy goals into action.Published
EBEnacted Budget
: The legal instrument authorizing the executive to raise revenues, make expenditures, and incur debt.Published
CBCitizens Budget
: A nontechnical presentation to enable broad public understanding o a government’s plans or raising revenues andspending public unds in order to achieve policy goals.Not Produced
IYRIn-Year Reports
: Periodic (monthly or quarterly) measures o the trends in actual revenues, expenditures, and debt, which allow orcomparisons with the budget gures and adjustments.Published
MYRMid-Year Review:
An overview o the budget’s eects at the midpoint o a budget year and discusses any changes in economicassumptions that aect approved budget policies.Not Produced
YERYear-End Report
: Inormation comparing the actual budget execution relative to the Enacted Budget.Not Produced
ARAudit Report
: Independent evaluation o the government’s accounts by the country’s supreme audit institution. It typically assesseswhether the executive has raised revenues and spent monies in line with the authorized budget, and whether the government’s accountso its revenues and expenses are accurate and provide a reliable picture o the scal situation.Published
OBI scores over four SurveysFrom Zero to 100: Has the Philippines increased the amount of information it makesavailable in the eight key budget reports?What are each of the eight key budget documents, and does the public have access to them?How does the Philippines compare to its neighbors in Southeast Asia?
81-100 Extensive61-80 Substantial
41-60 Some
21-40 Minimal0-20 Scant or None
Open Budget Index Score— Out of 100 —
Provides some information to the public in its budget documents during the year.
 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 inormation on the national government’s budget andnancial 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 inormation 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, specically by ocusing on providing inormation on theollowing 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 dierent macroeconomic assumptions on thebudget (see question 15 o the Open Budget Questionnaire);
linking the budget to the government’s stated policygoals and nonnancial and perormance data or expenditureprograms (see questions 17 and 48-54 o the Open BudgetQuestionnaire and
nancial and nonnancial assets held by the government;expenditure arrears or at least the budget year and inormationon contingent and uture liabilities; inormation on quasi-scalactivities; and extensive inormation 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 useul. 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.
Publish the Citizens Budget within three months o the EnactedBudget. Detailed guidance on the contents o the Citizens Budgetcan be can be ound in this guidebook:http://bit.ly/QGzFmJ.
Strength of Legislatures and SupremeAudit Institutions in Budget Oversight
The Open Budget Survey examines the extent o eective oversightprovided by legislatures and supreme audit institutions (SAIs). Theseinstitutions play a critical role — oten enshrined in national constitu-tions — in planning and overseeing the implementation o nationalbudgets. The Open Budget Survey assesses whether legislatures provide eec-tive budget oversight by measuring perormance on 11 indicators,including: consultations with the executive prior to the tabling inthe legislature o the drat budget, research capacity, ormal debateon overall budget policy, time available to discuss and approve thebudget, legal authority to amend the budget proposal, approval o shits in expenditure budget and excess revenues collected, supple-mental budget powers, authority to approve use o contingencyunds, and scrutiny o audit reports. The Open Budget Survey assesses whether supreme audit institu-tions are empowered to provide eective budget oversight by usingthe ollowing our indicators: authority to remove the head o thesupreme audit institution, legal power to audit public nances, nan-cial resources available, and availability o skilled audit personnel.
 The International Budget Partnership recommends that the Philip-pines undertake the ollowing actions to improve budget oversight:
 The legislature should ormally debate the overall budget policyprior to the tabling o the Executive’s Budget Proposal; the executiveshould consult with members o the legislature to determine budgetpriorities and should seek approval rom the legislature prior to shit-ing unds between administrative units and line items and seek priorapproval o the expenditure o contingency unds (see questions 59,98, 102-104, and 106-107 o the Open Budget Questionnaire).
The Philippines has average budget oversight and engagement among countries in Southeast Asia
CountryLegislative Strength SAI StrengthPublic Engagement
CambodiaModerateModerateWea Timór-Leste ModerateStrongWeak Indonesia StrongStrong WeaMalaysia Moderate Strong WeaMyanmar Weak Weak WeaPhilippines Moderate Strong Moderate ThailandStrongStrongWeak VietnamStrongStrongWea
: average score above 66 o 100;
: average score between 34 and 66;
: average score below 34

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