Constitution de la Republique du Benin (1990, rev. 2019) + Loi Organique 2013-14 + Loi 2020-24 (Cour des Comptes) + Decret 2020-589 (marches publics)

Benin's fiscal transparency framework is anchored in the 1990 Constitution (revised 2019, PFM architecture unchanged) and the WAEMU 2009 directive package transposed via Loi Organique 2013-14 -- one of the tightest multilateral statutory harmonisation clusters in FACTS 500. The 2020 elevation of the Chambre des comptes to a standalone Cour des Comptes (Loi 2020-24) is a landmark structural reform giving Benin a constitutionally grounded, institutionally independent SAI for the first time; too new (ccomptes.bj offline; no post-2014 PEFA) to show in quantitative diagnostics yet. The ARMP provides independent procurement oversight under Decret 2020-589 with an explicit transparency mandate. Benin's IBP OBS 2021 transparency score of 65/100 (rank 22/120; top-quartile SSA; 'sufficient for informed public debate') significantly exceeded the batch-14 prediction of 41 -- reflecting strong executive implementation via the Open Budget Division (OGP focal point since 2024) and programme-budget documentation (DPBEP, DPPD, PAP, RAP). Score 53 ('limited' band) reflects statute-as-written: the WAEMU cluster baseline provides a solid foundation but lacks independent fiscal institution, legislative budget office, whistleblower statute, compensation disclosure, and contingent/pension liability mandates. No political stability caveat applies. OBS 65 practice outpaces the statutory score -- a positive indicator for future PFM reform codification. Score: 53 (limited band). FY: January 1 - December 31. Currency: XOF.

Transparency Requirements