Bolivia
Ley de Administración y Control Gubernamentales (Ley SAFCO, Ley 1178/1990) y Constitución Plurinacional 2009
Ley 1178/1990 SAFCO; Ley 2027/1999; DS 181/2009 NB-SABS; Ley 341/2013; Ley 004/2010; Ley 974/2017; Const. 2009 Arts. 213-217, 321-340
Bolivia's national fiscal framework operates under a dual regime: Ley 1178/1990 (SAFCO), the foundational PFM law establishing seven integrated governmental administration systems, and the 2009 Plurinational State Constitution (Arts. 213-217 Contraloría; Arts. 321-340 fiscal regime). The Contralor General is appointed by the Asamblea Legislativa Plurinacional (2/3 majority, 6-year non-renewable term, Const. Art. 214). Ley 974/2017 codifies transparency unit protections for whistleblowers. OBS 2023 T=11 (down from 20/100 in 2021) reflects the Executive Budget Proposal being produced for internal use only; the statutory framework is considerably more robust than practice. Three national PEFA assessments including a 2025 triple assessment. CPI 2025: 28/100 (rank 136/182).
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 | ✓ 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 | — |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | No |
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 |