Government-by-Government Assessments: El Salvador
During the review period, the government’s budget and information on debt obligations were widely and easily accessible to the public, including online. While the budget was substantially complete, actual revenues and expenditures did not reasonably correspond to those in the enacted budget. The supreme audit institution did not meet international standards of independence. It did not publish timely audit reports that cover the entire annual executed budget.
El Salvador’s fiscal transparency would be enhanced by:
* Ensuring the enacted budget reasonably corresponds to actual revenues and expenditures;
* Ensuring the supreme audit institution meets international standards of independence; and
* Publishing audits that cover the entire annual executed budget.
Tags
Bureau of Economic and Business Affairs Bureau of Western Hemisphere Affairs Division for International Finance and Development El Salvador
Source: U.S. Department of State, Bureau of Western Hemisphere Affairs
