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El Salvador

Open Budget Survey 2017

Downloads:
Country Summary - English Country Summary - Spanish Questionnaire
Transparency

45

out of 100
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Public Participation

6

out of 100
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Budget Oversight

65

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)

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.

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

Global Average 12/100
Mexico 35/100
Guatemala 30/100
Dominican Republic 17/100
Nicaragua 11/100
Trinidad and Tobago 7/100
Honduras 7/100
Costa Rica 7/100
El Salvador 6/100
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.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 67/100
Execution/Audit 53/100

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.

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

Adequate 72/100

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.

Open Budget Survey 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.

 



Open Budget Survey 2010

Downloads:
Country Summary Country Summary - Spanish Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Country Summary - Spanish Questionnaire

Open Budget Survey 2006

Downloads:
Country Summary Country Summary - Spanish Questionnaire



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