Belarus
Constitution of Belarus 2004 (amend. 2022) Arts. 97, 107, 129, 132-135; Budget Code of the Republic of Belarus No. 412-Z (2008); Law on State Control Committee (KDK); Law on State Procurement
Kanstytucyia RB Arts. 97 107, 129, 132-135 (2004, amend. 2022 ref.); Byudzhetny kodeks RB No. 412-Z (16.12.2008); Zakon ab Kamitecie dziarzhaunaha kantrolyu (KDK); Zakon ab dziarzhaunych zakupkakh
Drafted with AI
Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made
Belarus's national fiscal transparency framework is established by the Constitution (2004, amended by 2022 referendum) Arts. 97, 107, 129, and 132-135, and the Budget Code No. 412-Z (2008). Art. 135 mandates budget execution report within five months of fiscal year end (yearend_report_deadline_days=150: 31 May deadline). The KDK (Kamitet dziarzhaunaha kantrolyu · State Control Committee) is the state audit/control body but is uniquely executive-controlled: KDK leadership is appointed by the President and Council of Ministers under Art. 129, making Belarus the only cluster member where audit_independent=False and auditor_selection='appointed_executive'. KDK reports are technically published (kgk.gov.by) but independence of oversight is severely limited. Belarus is an EAEU founding member (2015) subject to EAEU Treaty on Public Procurement. Post-2020 political crisis has further undermined institutional independence. No IFI, no legislative budget office. Whistleblower protections effectively absent following 2020 crackdown (whistleblower_protections=False). OBS data not published for Belarus. Source gaps: primary BY statute text from constituteproject.org/constitution/Belarus_2004 and secondary minfin.gov.by sources. Currency: BYN (Belarusian ruble); fiscal year: calendar year.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | — |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | — |
| Expenditure reporting frequency | annual |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | No |
| 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 | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | — |
| Contingent liability disclosure | — |
| 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 | — |
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 | — |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | — |
Compensation & Payrollmax 8 pts
| Salary disclosure required | — |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | — |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |