Government-by-Government Assessments: Sudan
The review period covered the first full year in power for Sudan’s Civilian-Led Transitional Government. The government made significant progress by publishing the budget within three months of enactment. It also made significant progress by breaking down expenditures by ministry and for the office of the president for the first time. It made significant progress because budget documents were prepared according to international standards, made public, and included information on debt obligations for the first time. Finally, although budget estimates deviated from budget execution, the government made significant progress by producing and publicly issuing revised budget estimates. However, budget documents were not substantially complete because they did not include off-budget revenue from military-owned enterprises and military expenditures continue to be under reported and opaque. The supreme audit institution, which meets international standards of independence, conducted audits that covered the entire annual executed budget, but did not publish them in a reasonable period of time. The criteria and procedures by which the national government awarded contracts or licenses for natural resource extraction were outlined in law but did not appear to be followed in practice. Basic information on natural resource extraction awards was not publicly available. Sudan’s fiscal transparency would be improved by:
- eliminating off-budget accounts or subjecting them to adequate audit and oversight;
- establishing greater civilian oversight over military and intelligence budgets;
- ensuring the supreme audit institution audits the government’s executed budget within a reasonable period time 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.