Transparency (Open Budget Index) 46/100 

The Government of Malaysia provides the public with limited budget information.

Public Participation 12/100

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

Budget Oversight 

By legislature 15/100

Budget oversight by the legislature in Malaysia is weak.

By auditor 67/100

Budget oversight by the supreme audit institution in Malaysia is adequate.


Improving Transparency

Malaysia should prioritize the following actions to improve budget transparency:

  • Produce and publish a Pre-Budget Statement, a Citizens Budget, and a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting more information on issues beyond the core budget, such as extra-budgetary funds, contingent liabilities, and future liabilities.
  • Increase the comprehensiveness of the Year-End Report.
Improving Participation

Malaysia 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 assist the supreme audit institution to formulate its audit program and to participate in audit investigations.
Improving Oversight

Malaysia should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.