Government-by-Government Assessments: Comoros

During the review period, the government made significant progress by publishing audits that covered the entire annual executed budget and contained substantive findings, recommendations, and narratives.  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.  Actual expenditures and revenues did not correspond to those in the enacted budget and the government did not produce and publicly issue revised budget estimates or pass a supplementary budget.  The supreme audit institution met international standards of independence, but it did not publish an audit report of the government’s executed budget within a reasonable period.

Comoros’s fiscal transparency would be improved by:

  • Publishing the executive budget proposal online and producing an end-of-year report within a reasonable period; and
  • Producing a supplemental budget when estimated revenues and expenditures differ significantly from actual figures.

U.S. Department of State

The Lessons of 1989: Freedom and Our Future