Constitution of Afghanistan 2004 (Arts. 42, 97-100) + Public Finance and Expenditure Management Act 2005 + Supreme Audit Office Law 2013 + Procurement Law 2015 + Access to Information Law 2014 (as amended 2019)

Afghanistan presents a stark statutory-vs-practice paradox. The pre-2021 Islamic Republic statutory framework is comprehensively modern: the PFEM Act 2005 (am. 2009, 2016) establishes a full PFM cycle with Treasury Single Account, AFMIS, and Medium-Term Fiscal Framework; the SAO Law 2013 created an independent Supreme Audit Office (INTOSAI/ASOSAI member); the Procurement Law 2015 established the National Procurement Authority with open-tender defaults; and the Access to Information Law 2014 (am. 2019) is rated 1st globally (139/150) by the RTI Rating initiative. IBP OBS 2021 transparency score: 43/100 (final Republic-era score; data to 31 December 2020). CPI 2025: 16/100 (rank 169/182) -- Taliban-era governance collapse. 4 PEFA public assessments (2005, 2008, 2013, 2018) -- richest FCV country PEFA dataset globally. Auditor-General appointed by President / ratified by Wolesi Jirga (SAO Law 2013) -- 'appointed_executive.' Since 15 August 2021, the Taliban Emirate has suspended the 2004 Constitution, dissolved the Wolesi Jirga and Meshrano Jirga, and rendered the SAO non-functional (sao.gov.af TLS error; no audit reports issued post-2021). The ATI Law 2014/2019 has zero practical implementation under Taliban governance -- the highest statutory-to-practice transparency gap in the 371-law dataset. The Ministry of Finance (mof.gov.af) remains operationally accessible under the Taliban and continues domestic revenue collection. Statute-as-written score per VE/CU/VN/SS/YE conflict-peer precedent: 45 (weak band). All implementation fields scored zero effective capacity post-August 2021.

Transparency Requirements