Transparency (Open Budget Index) 43/100
The Government of Honduras provides the public with limited budget information.
Public Participation 31/100
The Government of Honduras is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 70/100
Budget oversight by the legislature in Honduras is adequate.
By auditor 50/100
Budget oversight by the supreme audit institution in Honduras is limited.
Recommendations
Improving Transparency
Honduras should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for the budget year and the classification of expenditures for future years.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus. actual expenditures and on planned versus actual debt and interest.
Improving Participation
Honduras 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 state of the economy that are attended by the executive and open to the public.
- Establish effective ways of communicating audit findings to the public.
Improving Oversight
Honduras should prioritize the following actions to strengthen budget oversight:
- Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
- Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).