Government-by-Government Assessments: Mozambique
During the review period, the government published its executive budget proposal, enacted budget, and end-of-year report online within a reasonable period. Publicly available budget documents provided a complete picture of the government’s planned expenditures and revenue but did not include allocations to and earnings from state-owned enterprises. Information on debt obligations, including major state-owned enterprise debt, was publicly available. However, the government maintained off-budget accounts not subject to audit or oversight. For portions of the budget that were relatively complete, information was generally considered reliable. The supreme audit institution met international standards of independence. It audited the entire annual executed budget and audit reports contained substantive findings. The government specified in law or regulation and appeared to follow in practice the criteria and procedures for awarding natural resource extraction contracts and licenses. The government made basic information on natural resource extraction awards publicly available.
Mozambique’s fiscal transparency would be improved by:
- Ensuring budget documents include detailed information on allocations to and earnings from state-owned enterprises; and
- Eliminating off-budget accounts or subjecting them to adequate audit and oversight.