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El Salvador

Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.

El Salvador

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of El Salvador makes seven of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

To improve budget transparency, El Salvador should produce and publish a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - English Country Summary - Spanish Questionnaire

Transparency (Open Budget Index) 53/100 

The Government of El Salvador provides the public with limited budget information.

Public Participation 17/100 

The Government of El Salvador is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight 

By legislature 79/100

Budget oversight by the legislature in El Salvador is adequate.

By auditor 92/100

Budget oversight by the supreme audit institution in El Salvador is adequate.

Recommendations 

Improving Transparency

El Salvador should prioritize the following actions to improve budget transparency:

  • Modify the Ley de Acesso de Informacion Publica 2011 to ensure that the Mid-Year Review includes an updated macroeconomic forecast and a projection of its effect on the remaining six months of the fiscal year.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of revenues for future years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual macroeconomic forecasts and on planned versus actual performance.
  • Undertake timely publication of Audit Reports with useful and accessible information, according to the Access to Information Law.
Improving Participation

El Salvador should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives during the formulation of the budget.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies (as well as on Audit Reports) at which testimony from the public is heard.
  • Establish formal mechanisms for the public to participate in audit investigations.
  • Promote the existence and usefulness of the Citizens Budget.
Improving Oversight

El Salvador should prioritize the following actions to strengthen budget oversight:

  • Ensure the legislature holds a pre-budget debate and the outcome is reflected in the Enacted Budget.

 








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