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.

Achieving Results: Performance Budgeting in the Least Developed Countries

This United Nations Capital Development Fund publication explores the challenges of performance budgeting in support of the Millennium Development Goals and how it applies to development issues in developing countries. The book reviews the concepts and context for performance budgeting in local government and looks at the experience of Mozambique, Tanzania, and Yemen. It introduces gender-responsive budgeting and sets out methods for local government practitioners to implement performance budgets in developing countries.