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)

AIDrafted with AI

Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made

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