Government-by-Government Assessments: Comoros

During the review period, the government made its enacted budget available, but it did not make its executive budget proposal available online or publish an end-of-year report.  Information on debt obligations was publicly available, including for state-owned enterprises.  Budget documents provided a substantially complete picture of the government’s planned expenditures and revenue streams.  However, no budget execution reports were made available during the review period to compare budget projections to actual results.  The supreme audit institution meets international standards of independence, but it did not publish an audit report of the government’s executed budget within a reasonable period of time.  The criteria and procedures by which the national government awards contracts or licenses for natural resource extraction were specified in law, but the government has not made any awards for natural resource extraction. Comoros’ fiscal transparency would be improved by:

  • publishing the executive budget proposal online and producing an end-of-year report within a reasonable period of time;
  • producing a supplemental budget when estimated revenues and expenditures differ significantly from actual figures; and
  • ensuring the supreme audit institution audits the government’s executed budget and makes audit reports publicly available within a reasonable period of time.

U.S. Department of State

The Lessons of 1989: Freedom and Our Future