(Open Budget Index Score)
The Malaysia Open Budget Index (MyOBI) assessment measures state budget transparency through the availability and quality of data in four key budget documents: the Executive Budget Proposal (EBP), Enacted Budget (EB), Year-End Report (YER), and Audit Report (AR). A budget document is considered publicly available if members of the public can access the document free of charge from the internet.
61-100
Substantial information
41-60
Minimal information
0-40
Insufficient information
Document Availability Score
Key Budget Documents
Purpose and Contents of Budget Documents
Document Availability Score
Executive Budget Proposal
The EBP lays out the proposed budget plan for the forthcoming year, which is submitted to the state assembly for approval. The EBP comprises the budget speech, the finance bill, and the estimates of revenue and expenditure.
50
Enacted Budget
11
Year-End Report
The YER reports on the implementation and financial performance of the budget plan throughout the fiscal year.
17
Audit Report
The AR is an independent evaluation of the accuracy of the financial statements of the government, and its compliance with financial management laws and regulations. It is produced by the National Audit Department.
34
Oversight Mechanism
Oversight Mechanism
Was the 2026 Executive Budget Proposal tabled?
Y
Did the State Assembly approve the 2026 Executive Budget Proposal?
Y
Was the 2026 Enacted Budget made public?
N
Was the 2023 Audit Report laid out to the State Assembly?
Y
Did a committee of the State Assembly (Public Accounts Committee) examine the 2023 Audit Report?
n
How many days did the State Assembly sit in 2025?
12
Availability of current Hansards
Y
Availability of archived Hansards
N
Availability of written and oral questions (and answers)
N
Availability of standing orders
Y
Y
Yes
N
No
IC
Information Incomplete
Just a quick note on the incomplete document: the questions for the DUN session are 50/50 split between oral and written.
