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.