Open Budget Index 2006 - Philippine Center for Investigative ...
Open Budget Index 2006 - Philippine Center for Investigative ...
Open Budget Index 2006 - Philippine Center for Investigative ...
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Auditor’s Report<br />
Quantity of Publicly Available In<strong>for</strong>mation by Country<br />
Top Per<strong>for</strong>mer: Provides<br />
Much In<strong>for</strong>mation<br />
to Citizens<br />
Colombia<br />
Croatia<br />
France<br />
India<br />
Mongolia<br />
New Zealand<br />
Norway<br />
<strong>Philippine</strong>s<br />
Poland<br />
Russia<br />
Slovenia<br />
South Africa<br />
South Korea<br />
Sweden<br />
United Kingdom<br />
United States<br />
Provides Partial<br />
In<strong>for</strong>mation to<br />
Citizens<br />
Albania<br />
Bolivia<br />
Botswana<br />
Brazil<br />
Bulgaria<br />
Costa Rica<br />
Czech Republic<br />
Georgia<br />
Guatemala<br />
Honduras<br />
Indonesia<br />
Jordan<br />
Kazakhstan<br />
Kenya<br />
Mexico<br />
Namibia<br />
Nepal<br />
Pakistan<br />
Peru<br />
Romania<br />
Sri Lanka<br />
Tanzania<br />
Turkey<br />
Uganda<br />
Zambia<br />
No Auditor’s Report<br />
Made Available<br />
to the Public<br />
Algeria<br />
Angola<br />
Argentina<br />
Azerbaijan<br />
Bangladesh<br />
Burkina Faso<br />
Cameroon<br />
Chad<br />
Ecuador<br />
Egypt<br />
El Salvador<br />
Ghana<br />
Malawi<br />
Morocco<br />
Nicaragua<br />
Nigeria<br />
Papua New Guinea<br />
Vietnam<br />
The country’s percentage score <strong>for</strong> Auditor’s Reports was obtained by averaging the responses to Questions 112-114, and 116 on the<br />
<strong>Open</strong> <strong>Budget</strong> Questionnaire. The countries that scored 80-100 percent were placed in the per<strong>for</strong>mance category Top Per<strong>for</strong>mer, those<br />
with scores 79 percent or below, but more than 0 percent were placed in per<strong>for</strong>mance category Provides Partial In<strong>for</strong>mation, those<br />
with scores of 0 percent were placed in the category No Auditor’s Report Made Available to the Public.<br />
Auditor’s Report<br />
All countries should have an office independent of the executive that per<strong>for</strong>ms audits of the<br />
government’s annual accounts. The annual auditor’s attestation report should be issued by a body<br />
that is independent from the executive (not by the government’s internal auditor or other entity<br />
attached to the executive). In most countries, the external auditor is part of the legislature or, in civil<br />
law countries, part of the judiciary. Auditors review expenditures to ensure that spending con<strong>for</strong>ms<br />
to the requirements and procedures approved by the legislature in the annual budget and in the<br />
country’s budget laws.<br />
The adjoining table shows that an alarmingly high number of countries (17) included in the survey<br />
do not issue auditing reports at all to the public, while 25 countries made available only partial<br />
in<strong>for</strong>mation to the public.<br />
17