Government-by-Government Assessments: Sudan
This assessment covers activities carried out during the review period by the previous, civilian-led transitional government prior to the Oct. 25, 2021 military takeover. The previous, civilian-led government published its executive budget proposal and enacted budget within a reasonable period. The military authorities did not publish an end-of-year report within a reasonable period. It did not provide information on debt obligations, including for major state-owned enterprises. The civilian-led government’s budget estimates deviated from budget execution, and it did not produce and publicly issue revised budget estimates. Budget documents did not include off-budget military revenue and expenditures. The supreme audit institution did not conduct audits that covered the entire annual executed budget, and the military authorities did not publish audits that were conducted by the previous government in a reasonable period. The civilian-led government specified in law or regulation but did not appear to follow in practice the criteria and procedures for awarding natural resource extraction licenses and contracts. Basic information on natural resource extraction awards was not publicly available.
Sudan’s fiscal transparency would be improved by:
* Publishing an end-of-year report within a reasonable period;
* Publishing information on debt obligations, including for state-owned enterprises;
* Eliminating off-budget accounts or subjecting them to adequate audit and oversight;
* Re-establishing civilian oversight over military and intelligence budgets;
* Ensuring budget estimates align with actual revenues and expenditures and issuing revised budget estimates if they do not;
* Ensuring the supreme audit institution audits the government’s executed budget within a reasonable period and publishes its reports;
* Adhering to the process for awarding natural resources extraction contracts and licenses as set out in law; and
* Making information on natural resource extraction awards publicly available.
