Social Audits in Kenya: Budget Transparency and Accountability

The activities of Muslims for Human Rights (MUHURI), a civil society organization (CSO) based in Mombasa, Kenya, demonstrate the significant role budget transparency plays in improving accountability. MUHURI’s work also shows how public engagement in the budget process can strengthen oversight and lead to improved public service delivery. At the same time, MUHURI’s impact has been restricted by the lack of a Freedom of Information (FOI) law in Kenya, along with other broad transparency challenges in the country. (Kenya scores 57 out of 100 on the Open Budget Index 2008, indicating that the government provides the public with some, albeit incomplete information on the central government’s budget and financial activities during the course of the budget year.)

School Building Fund Provides Lessons on Community Mobilization in Uganda

Nearly ten years ago, the government of Uganda established the Universal Primary Education Program, designed to boost classroom attendance and increase literacy and education rates throughout the country. In less than a decade, the policy generated dramatic results, more than doubling the number of students enrolled in primary schools from 2.9 million to 6.3 million children.

Open Budget Survey 2015

Open Budget Survey 2015

September 2015 | By International Budget Partnership

The Open Budget Survey 2015The International Budget Partnership’s Open Budget Survey (OBS) is the world’s only independent, comparable measure of budget transparency, participation, and oversight. The Open Budget Survey 2015 examines 102 countries from around the world, measuring three aspects of how governments are managing public finances.

  • Budget transparency: the amount, level of detail, and timeliness of budget information governments are making publically available. Each country is given a score between 0 and 100 that determines its ranking on the Open Budget Index.
  • Budget participation: the opportunities governments are providing to civil society and the general public to engage in decisions about how public resources are raised and spent.
  • Budget oversight: the capacity and authority of formal institutions (such as legislatures and supreme audit institutions) to understand and influence how public resources are being raised and spent.

The Open Budget Survey 2015 finds that 98 of 102 countries surveyed lack adequate systems for ensuring that public funds are used efficiently and effectively. Each of these 98 fall short on at least one of the key pillars of budget accountability: budget transparency, public participation, and formal oversight. Thirty-two countries fall short across all three pillars. Download resources below to learn more.

Open Budget Survey 2015 Downloads

Jump to: Full Reports | Executive Summaries | Key Findings | Open Budget Index Rankings | Methodology | Questionnaire and Guidelines | Datasets | Multimedia Resources | Press Resources |

Full Reports

The Open Budget Survey 2015 full report is the most comprehensive resource available for download. It includes information on the research methodology, key findings, country rankings, and more.

Executive Summaries

This abbreviated summary includes a summary of findings on the state of budget transparency, recommendations to improve budget transparency, participation, and accountability, and the Open Budget Index 2015.

Key Findings

This abbreviated summary focuses on key findings from the Open Budget Survey 2015.

Open Budget Index Rankings

The Open Budget Index 2015 assigns countries a transparency score on a 100-point scale using 109 questions from the Open Budget that focus specifically on whether the government provides the public with timely access to comprehensive information contained in eight key budget documents.

Infographic

Key findings from the Open Budget Survey 2015, visualized.

Methodology

Learn more about the research methodology used for the Open Budget Survey 2015.

Questionnaires & Questionnaire Guidelines

The results for each country in the Open Budget Survey 2015 are based on a questionnaire, comprising 140 questions, that is completed by independent researchers typically based in the country surveyed. Almost all of the researchers responsible for completing the questionnaire are from academic institutions or civil society organizations that have a common interest in promoting transparent and responsive budgeting practices in their countries. Researchers were also provided the Open Budget Survey Questionnaire Guidelines which described the method to be used in completing the questionnaire and defined the types of evidence to be provided.

Datasets
Multimedia
Media Resources

Open Budget Survey Results by Country

Open Budget Survey 2012

Open Budget Survey 2012

January 2012 | By International Budget Partnership

The Open Budget Survey 2012 included 100 countries. Independent civil society researchers or research organizations collected the data, which was peer-reviewed and further analyzed by IBP staff. In addition, governments were given the opportunity to comment on the draft results for their country.

The Open Budget Survey 2012 included four methodological changes from previous rounds that are worth highlighting:

  • The number of questions used to calculate the Open Budget Index went from 92 to 95, as additional questions were introduced to provide a more thorough assessment of Citizens Budgets, which are accessible, nontechnical presentations of budget information.
  • A completely new section was introduced on public engagement in the budget process to assess the extent to which the three main institutions surveyed (executive, legislature, and supreme audit institution) provide spaces for public participation in budget processes.
  • Existing questions used to gauge the strength of the legislature were modified and others were added to better assess the role that legislatures play in the budget process.
  • The number of questions used to score the strength of auditing institutions was reduced to four.

Though findings indicate that the state of budget transparency around the world is generally dismal, there has been progress. 2012 Survey evidence suggests that any country, irrespective of geographical location or income level, can perform well on budget transparency. The importance of a government’s political will to achieve better budget transparency cannot be overstated.

Download resources below to learn more.

Open Budget Survey 2012 Downloads

Jump to: Full Reports | Key Findings | Open Budget Index Rankings | Methodology | Questionnaire and Guidelines | Datasets | Multimedia Resources

Full Reports

The Open Budget Survey 2012 full report includes information on the research methodology, key findings, country rankings, recommendations, and more.

Key Findings

This abbreviated summary focuses on key findings from the Open Budget Survey 2012.

Open Budget Index Rankings

The Open Budget Index 2012 assigns countries a transparency score on a 100-point scale using 95 questions from the Open Budget Survey related to the amount of budget information made publicly available in the eight key budget documents.

Methodology

Learn more about the research methodology used for the Open Budget Survey 2012.

Questionnaire

The Open Budget Survey 2012 Questionnaire consists of 125 factual questions completed by independent researchers in the 100 countries. The bulk of the questions focus on the amount of budget information that is made publicly available in eight key budget documents.

Questionnaire Guidelines

IBP provided researches in each of the 100 countries with the Survey questionnaires as well as a Guide to the Open Budget Questionnaire, which described the method to be used in completing the questionnaire and defined the types of evidence to be provided.

Datasets
Graphics & Videos

Video: Learn more about the Open Budget Survey 2012 and why budget transparency is important.

Infographic: Key findings from the Open Budget Survey 2012, visualized.


Open Budget Survey Results by Country

Open Budget Survey 2010

Open Budget Survey 2010

October 2010 | By International Budget Partnership

2010 Open Budget Survey ReportThe Open Budget Survey 2010 included 94 countries. Independent civil society researchers or research organizations collected the data, which was peer-reviewed and further analyzed by IBP staff.

The Open Budget Survey 2010 yielded four main findings:

  • The overall state of budget transparency is poor. Only a modest minority of countries can be considered to have open budgets while a large number of countries provide grossly insufficient budget information.
  • The general trend toward open budgets is nonetheless favorable. Budget transparency is improving substantially, especially among countries that provided little information in the past.
  • Budget engagement by the audit institutions and the legislature is typically weak and is strongly correlated to the lack of budget information made available to these institutions and the public.
  • There are many simple steps to opening up budgets that governments are failing to undertake. Such steps can be taken by the executive branch, the legislature, and the supreme audit institutions alike.

Download resources below to learn more.

Open Budget Survey 2010 Downloads

Jump to: Full Reports | Key Findings | Open Budget Index Rankings | Methodology | Questionnaire and Guidelines | Datasets

Full Reports

The Open Budget Survey 2010 full report is a comprehensive resource that includes information on the Open Budget Survey 2010 research methodology, key findings, country budget transparency rankings, and more.

Key Findings

This abbreviated report focuses on key findings from the Open Budget Survey 2010.

Open Budget Index Rankings

The Open Budget Index assigns countries a transparency score on a 100-point scale using questions from the Open Budget Survey. It measures a country’s overall commitment to budget transparency and allows for comparisons among countries.

Data Tables

Download the data tables from the 2010 Open Budget Survey report.

2009 Changes in the Open Budget Survey Methodology and Revisions to OBI & Datasets

Based on inputs received from researchers and extensive in-house reviews, the International Budget Partnership (IBP) has made three changes in the methodology applied to its Open Budget Survey, which is the basis for the Open Budget Index (OBI). The first change concerns the timing of the release of the eight key budget documents assessed by the Survey. The second change is the inclusion of the enacted budget in calculating country scores for the OBI. The third change is based on comments received from experts from Brazil and Nigeria that resulted in revisions to the answers of a few questions used to assess these countries.

Methodology

Learn more about the research methodology used for the Open Budget Survey 2010.

Questionnaire

The Open Budget Survey 2010 Questionnaire consisted of 123 multiple-choice questions based on generally accepted good practices related to public financial management. Independent civil society researchers and peer reviewers completing the questionnaires were asked to provide evidence for their responses.

Questionnaire Guidelines

IBP provided researches with these Open Budget Survey Questionnaire Guidelines which described the method to be used in completing the questionnaire and defined the types of evidence to be provided.

Summary of Responses

Open Budget Survey Results by Country