Government-by-Government Assessments: Comoros
During the review period, the government made significant progress by publishing its end-of-year report within a reasonable period and by reviewing its budget throughout the fiscal year. The government made its enacted budget available, but it did not make its executive budget proposal available online within a reasonable period. Information on debt obligations was publicly available, including limited information for state-owned enterprises. Budget documents provided a substantially complete picture of the government’s planned expenditures and revenue. Although budget executions deviated significantly from budget projections, the government passed a supplementary budget. The supreme audit institution met international standards of independence and audited the entire annual executed budget. It produced audit reports that contained substantive findings and effectively followed up on its findings.
Comoros’s fiscal transparency would be improved by:
* Publishing the executive budget proposal online within a reasonable period.