Transparency (Open Budget Index) 24/100

The Government of Nepal provides the public with minimal budget information.

Public Participation 19/100

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

Budget Oversight

By legislature 18/100

Budget oversight by the legislature in Nepal is weak.

By auditor 75/100

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


Improving Transparency

Nepal should prioritize the following actions to improve budget transparency:

  • Publish consistently the Executive’s Budget Proposal in a timely manner.
  • Produce and publish a Pre-Budget Statement and a Citizens Budget.
  • Increase the comprehensiveness of the Year-End Report by presenting more details on planned versus actual debt and interest, as well as on the planned versus actual macroeconomic forecast.
Improving Participation

Nepal 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.
Improving Oversight

Nepal should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature to enable more robust discussions on the budget.
  • 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 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.