Since 1 July 2025, Viet Nam has officially implemented a two-tier local government model, replacing the previous three-tier structure. As part of the historic local government restructuring, district-level administrative units were dissolved. As a result, the administrative as well as budgetary management functions previously assigned to the district tier have primarily been transferred to the provincial and commune levels. This institutional reform is expected to streamline the governmental apparatus, reduce fiscal expenditures, and enhance governance efficiency. Nevertheless, it also poses significant challenges to transparency and accountability in budget management, and in particular, to citizens’ rights to participate in budget processes.

Against this backdrop, 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.