Government-by-Government Assessments: Benin
During the review period, the government made significant progress by establishing a new supreme audit institution that met international standards of independence. The executive budget proposal and enacted budget was widely and easily accessible to the public, including online, but the government did not publish an end-of-year report. Information on debt obligations, including for state-owned enterprises, was publicly available. However, budget documents did not detail allocations to and earnings from state-owned enterprises. The supreme audit institution audited the entire executed budget, published substantive findings, and made the results available online.
Benin’s fiscal transparency would be improved by:
- Publishing timely end-of-year reports; and
- Detailing in the budget allocations to and earnings from major state-owned enterprises.