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
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 | — |