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. There are also concerns that the government has not provided complete information about COVID-19 expenditures to the legislature. The supreme audit institution reviewed portion of the government’s accounts, but it lacked capacity to audit the entire annual executed budget, and also lacked authority to carry out its duties. The process for allocating licenses and contracts for natural resource extraction was outlined in law and appeared to be followed in practice. Basic information on natural resource extraction awards was publicly available. El Salvador’s fiscal transparency would be enhanced by:
- ensuring the enacted budget reasonably corresponds to actual revenues and expenditures;
- publishing audits that cover the entire annual executed budget; and
- providing legal and administrative authority to auditors in the discharge of their duties.