Transparency (Open Budget Index) 42/100
The Government of Afghanistan provides the public with limited budget information.
Public Participation 27/100
The Government of Afghanistan is weak in providing the public with opportunities to engage in the budget process.
By legislature 36/100
Budget oversight by the legislature in Afghanistan is weak.
By auditor 50/100
Budget oversight by the supreme audit institution in Afghanistan is limited.
Afghanistan should prioritize the following actions to improve budget transparency:
- Produce and publish a Mid-Year Review.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more details on the classification of revenues for prior and future years, as well as presenting more details on debt and interest for the budget year.
- Increase the comprehensiveness of the Year-End Report by presenting more details on planned versus actual performance.
Afghanistan 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 participate in audit investigations.
Afghanistan should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget and the spending of contingency funds that were not identified in the Enacted Budget.
- Require legislative or judicial approval to remove the head of the supreme audit institution.