Government-by-Government Assessments: Chad
During the review period, the transitional government made significant progress by publishing its executive budget proposal within a reasonable period. It also published its enacted budget within a reasonable period but did not publish an end-of-year report. Budget documents broke down expenditures by ministry, but did not include all revenues and expenditures, nor financial allocations to or earnings from major state-owned enterprises. Information on debt obligations, including major state-owned enterprise debt, was not publicly available. The transitional government maintained some off-budget accounts not subject to audit or oversight. The supreme audit institution did not meet international standards of independence or produce substantive public reports. The transitional government specified in law or regulation the criteria and procedures for awarding natural resource extraction contracts and licenses, but it did not always follow those regulations in practice. Basic information on natural resource extraction awards was publicly available.
Chad’s fiscal transparency would be improved by:
* Publishing online an end-of-year report within a reasonable period;
* Including all revenues and expenditures in the budget;
* Eliminating off-budget accounts or subjecting them to audit and oversight;
* Disclosing debt holdings, including for major state-owned enterprises;
* Ensuring the independence of the supreme audit institution;
* Making substantive supreme audit institution reports publicly available; and
* Following the criteria and procedures for awarding natural resource extraction contracts and licenses in practice.
