Argentina
Ley de Administración Financiera y de los Sistemas de Control del Sector Público Nacional (Ley 24.156/1992)
Ley 24.156/1992 (LAF); Ley 25.152/1999 (solvencia fiscal); Ley 27.275/2016 (acceso información); Ley 27.343/2016 (OPC); Decreto 1023/2001 (contrataciones); CN Arts. 75(8), 85, 99(10)
Argentina's national fiscal transparency framework is anchored in the Constitución Nacional and Ley 24.156/1992 (Ley de Administración Financiera — LAF), establishing five coordinated PFM subsystems (budget, public credit, treasury, accounting, control). CN Art. 85 uniquely requires the AGN president to come from the main opposition party. The Oficina de Presupuesto del Congreso (OPC, Ley 27.343/2016) provides independent congressional budget analysis. OBS 2023: T=51, reflecting a technically sound statutory framework severely underimplemented in practice — AGN audit reports are not published online and Argentina's chronic macroeconomic instability (211% inflation in 2023, multiple defaults) creates persistent compliance gaps. All fields score the statutory framework as written.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 108 days before fiscal year |
| 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 | ✓ Yes |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| 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 | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | ✓ Yes |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | 150 days after fiscal year |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | ✓ Yes |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | ✓ Yes |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
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 |