The study “Local budget disclosure in the context of administrative boundary reorganization in 2025: A case study of budget disclosure in Lang Son province, Dien Bien province and Ho Chi Minh city” conducted by the Vietnam Center for Economic and Strategic Studies (VESS), the Center for Development and Integration Social Enterprise (CDISE) and the United Nations Development Programme (UNDP) in Viet Nam, with funding from the Australian Department of Foreign Affairs and Trade (DFAT). The study aims to examine the status of budget disclosure following the administrative reorganization, to identify discrepancies between policy frameworks and practical implementation, and to propose policy recommendations to ensure that administrative reforms do not exacerbate inequality nor diminish citizen participation and access to budgetary information.

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