Government-by-Government Assessments: Djibouti
During the review period, the government made significant progress by publishing the enacted budget and end-of-year report within a reasonable period. It did not publish the executive budget proposal within a reasonable period. The government published online sufficient information on debt obligations. Public budget documents did not provide a substantially complete picture of the government’s planned expenditures and revenue streams. While financial allocations to and earnings from state-owned enterprises were included in public budget documents, the figures were outdated. The supreme audit institution met international standards of independence and published an audit report within a reasonable period.
Djibouti’s fiscal transparency would be improved by:
* Publishing its executive budget proposal within a reasonable period; and
* Providing a substantially complete picture of the government’s planned expenditures and revenue streams in its budget documents, including up-to-date allocations to, earnings from, and debt holdings of state-owned enterprises.
