Budget transparency refers to the public disclosure of all relevant fiscal information in a timely and systematic manner, enabling citizens and stakeholders to understand and effectively scrutinise government budgeting and spending practices. It strengthens public trust by promoting open and accountable governance. Key budgetary information should be disclosed throughout the budget process, and budget information should be tailored to user needs and available in an accessible format. The use of machine-readable and open-source formats, combined with more sophisticated tools such as digital fiscal platforms, enhances accessibility, facilitates analysis, and improves public understanding (OECD, 2023).
The majority of SEA countries for which data are available publish core budget reports, including the executive’s budget proposal and the approved budget (six out of seven countries), as well as key reporting documents such as the year-end budget execution reports and year-end financial statements (five out of seven countries) (Table 3.8). All OECD Member countries publish the executive’s budget proposal and the approved budget, as well as year-end financial statements. However, among SEA countries, only the Philippines systematically releases budgetary information in an open and machine-readable data format across its core budget and reporting documents. Publishing budgetary data in an open and machine-readable format makes it easier for civil society and the public to analyse and understand. Four of seven SEA countries publish a report on fiscal risks, which strengthens their ability to plan and respond to risks. This practice is more common than among OECD countries, of which only 13 of 35 publish such reports. However, while 29 out of 35 OECD countries publish long-term fiscal sustainability reports to identify future expenditures based on demographic and economic projections, only Indonesia does so among SEA countries.
Table 3.9). However, SEA countries lag in the implementation of digital and interactive fiscal reporting (DIFR) platforms. Its main application is online platforms that offer comprehensive open data access to fiscal data, and/or include tools like interactive visuals and plain-language explanations. They complement traditional reporting methods to enhance public understanding and engagement (OECD, 2025). While 27 out of 36 OECD countries, including Korea, have developed DIFRs, among SEA countries, only Singapore has currently done so. Singapore also publishes budget infographics, offering a suite of products such as budget highlights, visual summaries and digital displays to convey key messages on budget initiatives and policy objectives.