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.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Not Produced||Not Produced|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available 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.
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.
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.
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.
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.
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.