Transparency (Open Budget Index) 56/100
The Government of Bangladesh provides the public with limited budget information.
Public Participation 23/100
The Government of Bangladesh is weak in providing the public with opportunities to engage in the budget process.
By legislature 49/100
Budget oversight by the legislature in Bangladesh is limited.
By auditor 75/100
Budget oversight by the supreme audit in Bangladesh is adequate.
Bangladesh should prioritize the following actions to improve budget transparency:
- Publish a Pre-Budget Statement.
- Produce and publish an Audit Report in a timely manner.
- Increase the comprehensiveness of the Year-End Report.
Bangladesh should prioritize the following actions to improve budget participation:
- Provide detailed feedback on how public perspectives have been captured and taken into account.
- 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.
Bangladesh should prioritize the following actions to strengthen budget oversight:
- Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
- 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 spending of any unanticipated revenue and the spending of contingency funds that were not identified in the Enacted Budget.