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.
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.
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.
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.
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.