Ley 143/2021 del Sistema de Finanzas Publicas y Ley 107/2009 de la Contraloria General

Cuba's national fiscal transparency framework is anchored in the 2019 Constitution and the Ley 143/2021 del Sistema de Finanzas Publicas — a comprehensive public finance code enacted in 2021 that superseded the Decreto-Ley 8/1977 del Presupuesto del Estado and reflects the monetary unification (tarea ordenamiento, effective January 2021) that retired the CUC and established a single CUP. The Constitution (Art. 108(11)) mandates that the Asamblea Nacional del Poder Popular (ANPP) approve the annual Presupuesto del Estado; the Council of Ministers (MFP) prepares and presents the draft (Art. 137(6)). External audit is assigned to the Contraloria General de la Republica (CGR) by Ley 107/2009, with constitutional rank under Art. 158. CRITICAL STRUCTURAL NOTE: Cuba operates a single-party system under the Partido Comunista de Cuba (PCC, constitutionally enshrined under Const. Art. 5). The Contralor General is proposed by the President (Art. 128(6)) and appointed by the ANPP (Art. 109(6)) — in a single-party system where all state organs are subordinate to PCC, the CGR is structurally NOT INDEPENDENT (audit_independent=False). Cuba is absent from ALL major comparative assessment frameworks: no IBP Open Budget Survey participation, no PEFA assessments (0 public, 0 non-public per pefa.org), and no IMF Article IV consultation engagement since 1964. TI CPI 2025: 40/100, rank 84/182 (below Americas average of 44). All primary Cuban government websites (gaceta.gob.cu, contraloria.gob.cu, mfp.gob.cu, parlamentocubano.gob.cu) were inaccessible during batch (ECONNREFUSED/socket closed). Fields are derived from constitutional provisions and secondary analysis; the statutory score of 46/100 reflects law-as-written only and should NOT be interpreted as indicating functionally adequate fiscal transparency given the absence of all international assessments, PCC single-party structural context, and the 2021 tarea ordenamiento fiscal disruption.

Transparency Requirements