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Open Budget Survey 2017

Country Summary - English Country Summary - French Questionnaire


out of 100
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Public Participation


out of 100
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Budget Oversight


out of 100
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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)


out of 100

Comoros provides the public with scant budget information.

How Does Comoros' Open Budget Index Score Compare?

In the Open Budget Survey 2017, this country is being assessed for the first time.

Recommendations for Improving Transparency

Comoros should prioritize the following actions to improve budget transparency:

  • Publish the Pre-Budget Statement, Executive’s Budget Proposal, In-Year Reports, and Audit Report online.
  • Produce and publish a Mid-Year Review and a Citizens Budget.
  • Increase the information provided in the Year-End Report by providing comparisons between planned nonfinancial outcomes and actual outcomes and comparisons between the original macroeconomic forecast and actual outcome.

Public Participation


out of 100

Comoros provides the public with no opportunities to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Uganda 28/100
Kenya 15/100
Tanzania 15/100
Rwanda 13/100
Madagascar 9/100
South Sudan 2/100
Somalia 2/100
Burundi 0/100
Comoros 0/100
Recommendations for Improving Participation

Comoros 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
  • 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 assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)


out of 100

The legislature and supreme audit institution in Comoros provide weak oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 43/100
Execution/Audit 0/100

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and no oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Limited 50/100

The supreme audit institution provides limited budget oversight.

Recommendations for Improving Oversight

Comoros should prioritize the following actions to make budget oversight more effective:

  • Ensure the legislature holds a debate before 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 the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Consider setting up an independent fiscal institution.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:

See more on budget work in Comoros »