Transparency (Open Budget Index) 46/100 

The Government of Namibia provides the public with limited budget information.

Public Participation 15/100

The Government of Namibia is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 17/100

Budget oversight by the legislature in Namibia is weak.

By auditor 75/100

Budget oversight by the supreme audit institution in Namibia is adequate.


Improving Transparency

Namibia should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement and Mid-Year Review. If the government meets its recent commitment to publish a Mid-Year Review for the FY 2015 budget and the Pre-Budget Statement for the FY 2016 budget, it would be a positive step.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on issues beyond the core budget, such as extra-budgetary funds and future liabilities.
  • Increase the comprehensiveness of In-Year Reports by presenting information on expenditures and revenues. Currently, only the Bank of Namibia publishes quarterly reports containing information on the debt.
  • Publish all Audit Reports within 18 months of the end of the fiscal year.
Improving Participation

Namibia 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.
Improving Oversight

Namibia 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, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.