Government-by-Government Assessments: Chad
During the review period, the transitional government made its executive budget proposal, its enacted budget, and end-of-year report publicly available within a reasonable period. Budget documents broke down expenditures by ministry, but did not include all revenues and expenditures, nor allocations to or earnings from major state-owned enterprises. Information on debt obligations, including major state-owned enterprise debt, was not publicly available. The transitional government
maintained some off-budget accounts not subject to audit or oversight. The supreme audit institution was not operational and did not meet international standards of independence or produce substantive public reports. The transitional government specified in law or regulation the criteria and procedures for awarding natural resource extraction contracts and licenses, but it did not always follow those regulations in practice. Basic information on natural resource extraction awards was publicly available.
Chad’s fiscal transparency would be improved by:
* Including all revenues and expenditures in the budget, including allocations to and earnings from major state-owned enterprises;
* Eliminating off-budget accounts or subjecting them to audit and oversight;
* Disclosing debt holdings, including for major state-owned enterprises;
* Establishing an operational supreme audit institution that meets international standards of independence;
* Making substantive supreme audit institution reports publicly available; and
* Following natural resource extraction laws and regulations in practice.