According to the report, while Pakistan made its enacted budget and end-of-year financial statements widely accessible online, the country's secretive military and intelligence expenditures remained shielded from public and legislative accountability. The State Department noted that military and intelligence budgets were not subject to adequate parliamentary or civilian public oversight, urging Islamabad to institute legislative checks as a core step toward improving fiscal governance. The military and intelligence budgets were not subject to adequate parliamentary or civilian public oversight," the report highlighted. Beyond the military apparatus, the assessment raised red flags over Islamabad's handling of public debt data. Despite flagging high-level opacity in defence and debt, the US report acknowledged positive elements in Pakistan's broader public financial framework.