Transparency (Open Budget Index) 39/100 

The Government of Sri Lanka provides the public with minimal budget information.

Public Participation 15/100 

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

Budget Oversight 

By legislature 37/100

Budget oversight by the legislature in Sri Lanka is weak.

By auditor 67/100

Budget oversight by the supreme audit institution in Sri Lanka is adequate.


Improving Transparency

Sri Lanka should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner the In-Year Reports.
  • Produce and publish a Pre-Budget Statement, a Citizens Budget, and a Mid-Year Review.
Improving Participation

Sri Lanka 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

Sri Lanka 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 and the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).