Ivory Coast
Organic Budget Law 2014-336 + Ordonnance 2019-679 (Procurement) + Cour des Comptes Law 2018-525 + Constitution 2016 (Arts. 111-113, 118, 152-154) + RTI Law 2013-867
Loi organique n° 2014-336 du 5 juin 2014 relative aux lois de finances (WAEMU Dir.06/2009 transposition); Ordonnance n° 2019-679 du 24 juillet 2019 portant Code des marches publics; Loi n° 2018-525 du 6 juin 2018 portant statut de la Cour des Comptes; Constitution de la Republique de Cote d'Ivoire du 8 novembre 2016 Arts. 111-113, 118, 152-154; Loi n° 2013-867 du 23 decembre 2013 relative a l'acces a l'information d'interet public; WAEMU Directives 01/2009-08/2009/CM/UEMOA
Cote d'Ivoire's fiscal transparency framework is anchored in the WAEMU-harmonized Organic Budget Law (Loi organique 2014-336, implementing WAEMU Directive 06/2009), which mandates programme-based budgeting, a 3-year DPBEP fiscal framework, quarterly execution reporting, and annual loi de reglement certification by the Cour des Comptes. The Cour des Comptes was elevated from the Chambre des Comptes to a fully autonomous court in 2018 (Law 2018-525), implementing WAEMU standards on SAI independence. The procurement framework (Ordonnance 2019-679) established ANRMP oversight with tender notice and award publication mandates via marchespublics.gouv.ci. The Budget Citoyen (Citizens Budget) is published annually on budget.gouv.ci, confirmed for the 2023 edition. IBP OBS 2021 transparency score: 47/100 (rank 56/120; up from 24 in 2017 -- the steepest improvement in batch 14), driven by online publication of Pre-Budget Statement, Citizens Budget, and Year-End Report. OGP member since 2015 (Action Plan 5: 2024-2026). TI CPI 2025: 43/100 (rank 76/182 -- above SSA average). Score gaps: no independent fiscal institution or legislative budget office, no beneficial ownership register, pension and contingent liabilities off-balance-sheet (SYSCOA-UEMOA modified accruals), public participation severely limited (OBS 2021 participation = 4/100). AfDB headquarters in Abidjan provides the richest secondary-source environment in the batch (6 PEFA assessments confirmed). Score: 55 (limited band). FY: January 1 - December 31. Currency: XOF.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 60 days before fiscal year |
| 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 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 | No |
| Contingent liability disclosure | No |
| 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 | ✓ Yes |
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 | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | No |
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 |
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