Somalia: Somalia made significant progress by publishing its end-of-year report within a reasonable period of time.

Mogadishu(SONNA)- During the review period, the government published its enacted budget and end-of-year report online within a reasonable period of time.

It did not publish its executive budget proposal online until after the start of the fiscal year.

Information on external debt obligations from 2013 to 2016 was published on the Ministry of Finance’s website.  Budget documents were not substantially complete.

Some ministries maintained off-budget accounts not subject to audit or oversight.

Actual revenues and expenditures deviated from projections, but the government issued a revised supplemental budget estimate passed by parliament and periodic budget execution reports, increasing the credibility of information in budget documents.

Somalia’s supreme audit institution did not produce a publicly available review of the government’s accounts.  It did conduct reviews of government ministries and submitted those reports to parliament.

The government attempted to improve its processes for awarding natural resource extraction through progress on petroleum legislation and reached a political agreement with state governments on the sharing of potential revenues from natural resources.

Information on the award of fishing licenses to Chinese companies was made public and included in official government budgeting documents.

Somalia’s fiscal transparency would be improved by:

  • making the executive budget proposal public when it is submitted to parliament,
  • making information on domestic debt obligations publicly available,
  • including all revenues and expenditures in the budget,
  • eliminating off-budget accounts or subjecting them to adequate oversight and audit,
  • producing audit reports of the government’s executed budget and making them publicly available,
  • awarding natural resource extraction contracts and licenses in a manner consistent with law or regulation, and
  • making basic information on all such awards publicly available.


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