Government-by-Government Assessments: Mozambique
During the review period, the government made significant progress by publishing its enacted budget within a reasonable period. The government also made its executive budget proposal and end-of-year report publicly available online. Publicly available budget documents provided a complete picture of the government’s planned expenditures and revenue streams but did not include allocations to and earnings from state-owned enterprises. Information on debt obligations, including state-owned enterprise debt, was publicly available. However, the government maintained off-budget accounts not subject to audit or oversight. For portions of the budget that were relatively complete, information was generally considered reliable. The supreme audit institution met international standards of independence. It reviewed the government’s accounts, and its reports were published within a reasonable period. The government specified in law or regulation and appeared to follow in practice the criteria and procedures for awarding natural resource extraction contracts and licenses. The government published basic information on natural resource extraction awards.
Mozambique’s fiscal transparency would be improved by:
- Ensuring budget documents include detailed information on allocations to and earnings from state-owned enterprises; and
- Subjecting off-budget accounts to adequate audit and oversight.