Angola
Constitution 2010 Arts. 101-104, 119(8) + Law 15/10 (SIGFE/LOLF) + TCA Law 13/2010 + Law 41/20 (Public Contracts)
Constitution of the Republic of Angola, 5 February 2010, Arts. 101-104, 110(4), 119(8), 120(3); Lei n.o 15/10, de 14 de Julho (Lei do Orcamento Geral do Estado / SIGFE-LOLF framework); Lei n.o 13/2010, de 9 de Julho (Lei Organica do Tribunal de Contas); Lei n.o 41/20, de 10 de Dezembro (Lei dos Contratos Publicos); Lei de Acesso a Documentos Administrativos (2002)
Angola's fiscal transparency framework is anchored in the Constitution of Angola (5 February 2010) Arts. 101-104 and operationalized through Lei n.o 15/10 (SIGFE/LOLF), TCA Lei n.o 13/2010 (Tribunal de Contas organic law), and Lei n.o 41/20 (Public Contracts, 2020). The TCA President and ALL judges are appointed by the President of the Republic under Art. 119(8) -- the most structurally compromised SAI appointment model in the batch (auditor_selection='appointed_executive'; no parliamentary check). The Audit Report is classified as 'Internal Use Only' (OBS 2021): statute = True (TCA Law 13/2010 + Art. 104); de facto practice score = 0. Both PEFA assessments (2016 draft, 2022 final) are non-public. Oil-opacity is the defining structural constraint: Sonangol quasi-fiscal operations, FSDEA sovereign wealth fund (Presidential Decree 48/12; off-budget), and legal restrictions on petroleum contract publication depress actual fiscal transparency well below statutory. EITI validation June 2025: 63.5/100 (fairly low). RTI law 2002 (75/150, rank 89th) confirmed as not properly implemented (0/8 sanctions; no independent commissioner). OBS 2021 T=30/100 (rank 94/120; trajectory 25-30 dos Santos era). TI CPI 32/100 (rank 94/182; improving from high-20s). Score: 47 (weak band; cluster baseline; zero confirmed positive overrides -- primary portals mef.gov.ao and sncp.gov.ao ECONNREFUSED prevent confirmation of citizens budget and BO provisions).
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | No |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed executive |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | No |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | No |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | — |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | No |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |