Transparency (Open Budget Index) 64/100
The Government of the Philippines provides the public with substantial budget information.
Public Participation 67/100
The Government of the Philippines provides the public with adequate opportunities to engage in the budget process.
By legislature 36/100
Budget oversight by the legislature in the Philippines is weak.
By auditor 92/100
Budget oversight by the supreme audit institution in the Philippines is adequate.
The Philippines should prioritize the following actions to improve budget transparency:
- Increase the comprehensiveness of the Executive’s Budget Proposal by, for example, presenting expenditures for a multi-year period by the three expenditure classifications and by program and presenting more information on issues beyond the core budget.
- Increase the comprehensiveness of the Year-End Report.
The Philippines 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 to review and scrutinize Audit Reports.
- Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
The Philippines should prioritize the following actions to strengthen budget oversight:
- Ensure the legislature holds a pre-budget debate and the outcome is reflected in the Enacted Budget.
- Establish regular consultations on budget matters between the executive and 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.