Government-by-Government Assessments: Sudan
This assessment covers activities carried out during the first full year of military authority. Authorities published an enacted budget within a reasonable period, but not an executive budget proposal or end-of-year report. It did not provide information on debt obligations, including for major state-owned enterprises. While the budget broke down expenditures by ministry, it did not provide a substantially full picture by including major sources of revenue and expenditure, including for major state-owned enterprises. It was unclear whether the government maintained off-budget accounts not subject to audit or oversight. The military budget was not subject to parliamentary or civilian public oversight. The supreme audit institution did not meet international standards of independence and did not audit the entire annual executed budget or publish its findings within a reasonable period. Authorities specified in law or regulation but did not appear to follow in practice the criteria and procedures for awarding natural resource extraction licenses and contracts. Basic information on natural resource extraction awards was not publicly available.
Sudan’s fiscal transparency would be improved by:
- Publishing an executive budget proposal and end-of-year report within a reasonable period;
- Publishing information on debt obligations, including for state-owned enterprises;
- Providing in the budget a substantially complete picture of the government’s revenues and expenditures, including for state-owned enterprises;
- Eliminating off-budget accounts or subjecting them to adequate audit and oversight;
- Subjecting military budgets to parliamentary or civilian public oversight;
- Ensuring the supreme audit institution meets international standards of independence, audits the entire annual executed budget, and publishes its reports within a reasonable period;
- Following natural resource extraction regulations in practice; and
- Making information on natural resource extraction awards publicly available.