The Tongan government has made significant fiscal information available to the public but needs to improve the timeliness of its financial reporting and ensure actual spending and revenue more closely match approved budgets, according to the 2026 U.S Fiscal Transparency Report.
The U.S State Department report found that Tonga made its executive budget proposal and enacted budget widely and easily accessible to the public, including online, during the review period.
However, the government failed to release its end-of-year financial report within a timely period.
The report said Tonga’s budget documents were generally reliable and prepared in line with international standards.
The government also made information on public debt obligations publicly available, including major debt held by state-owned enterprises.
It disclosed allocations to and earnings from state-owned enterprises and off-budget accounts.
However, the report identified a significant gap between Tonga’s approved budget and its actual budget execution.
“However, budget execution deviated significantly from budget projections and the government did not release a revised budget,” the report said.
The report gave a positive assessment of Tonga’s supreme audit institution, saying it met international standards for independence, published substantive audit reports and had access to the entire executed budget.
Tonga also published accessible information on public procurement contracts.
The U.S State Department identified two key steps Tonga could take to strengthen fiscal transparency.
It recommended that Tonga make its end-of-year financial report publicly available within a reasonable period and ensure actual government revenues and expenditures reasonably correspond with those approved in the enacted budget.
The findings form part of the *2026 Fiscal Transparency Report, which assesses the availability and reliability of government budget information and the transparency of public finances.
