Loi Organique des Finances — Organic Law 073-2015/CNT (WAEMU Dir.06/2009 transposition) + Constitution 1991 + Cour des Comptes Law 014-2000 (as amended 2018) + Procurement Decree 2017-0049 + RTI Law 051-2015/CNT

Burkina Faso's fiscal transparency framework is anchored in the WAEMU Directive 06/2009 transposition -- Organic Law 073-2015/CNT -- which introduced programme-based budgeting (missions, programmes, actions), a three-year fiscal framework (DPBEP), multi-year ministry performance plans (DPPD), accrual accounting transition, and a mandatory citizen budget publication. The Cour des Comptes (Law 014-2000, amended 2018) is the Supreme Audit Institution with financial and performance audit mandate (controle de gestion capability added 2018), though the Premier President is appointed by presidential decree without legislative confirmation. Procurement Decree 2017-0049 establishes open competitive tendering as the default and mandates award publication in the Journal Officiel du Burkina Faso. RTI Law 051-2015/CNT provides right of access to administrative documents but lacks fiscal-specific proactive disclosure and has weak implementation. IBP OBS: BF scored 14-26 (2006-2015); exited OBS after 2015. EITI: BF held Compliant status (gold mining ~70% of exports); post-coup EITI status uncertain. Two coups in 2022 disrupted all democratic oversight -- Constitution suspended, National Assembly replaced by appointed 71-member ALT, EU/French budget support suspended, and Cour des Comptes independence significantly diminished. Score reflects statute-as-written per VE/CU/VN/NE precedent. Score: 51 (limited band; upper end of expected 42-52 range). FY: January 1 - December 31. Currency: XOF.

Transparency Requirements