The OBS is the world’s only independent comparative assessment of the three pillars of public budget accountability - transparency, oversight, and public participation - and has been conducted biannually since 2006. Vietnam’s budget transparency score was 38 out of 100 while the average score globally was 45. Vietnam scored 11 out of 100 for public participation and 74 out of 100 for budget oversight. Vietnam increased the availability of budget information by publishing the Executive’s Budget Proposal, the Citizens Budget, and the Audit Report online and increasing the information provided in the In-Year Reports.