El Salvador
Groups Doing Budget Work in El Salvador
Library Publications About El Salvador
El Salvador Open Budget Survey Results
Open Budget Survey 2017
IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.
Transparency (Open Budget Index)
45
out of 100
El Salvador provides the public with limited budget information.
How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency
El Salvador should prioritize the following actions to improve budget transparency:
- Produce and publish a Mid-Year Review.
- Increase the information provided in the Executive’s Budget Proposal by providing more detail on budget performance measures, linking the budget more closely to policy, and providing more information on the macroeconomic forecast and its potential effect on the budget.
- Increase the information provided in the Pre-Budget Statement.
Public Participation
6
out of 100
El Salvador provides few opportunities for the public to engage in the budget process.
Recommendations for Improving Participation
El Salvador should prioritize the following actions to improve public participation in its budget process:
- Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
- Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
- Establish formal mechanisms for the public to participate in relevant audit investigations.
Budget Oversight (by Legislature & Audit)
65
out of 100
The legislature and supreme audit institution in El Salvador provide adequate oversight of the budget.
The legislature provides adequate oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and limited oversight during the implementation stage of the budget cycle.
The supreme audit institution provides adequate budget oversight.
Recommendations for Improving Oversight
El Salvador should prioritize the following actions to make budget oversight more effective:
- Ensure the legislature holds a debate on budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendations for the upcoming budget.
- Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
- Ensure audit processes are reviewed by an independent agency.
- Consider setting up an independent fiscal institution.
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