Cabo Verde
Constituição 1992 Arts. 95-99, 147(2)(e) + Lei 4/IX/2013 (LOLF) + Lei 17/VIII/2014 (CCP) + Tribunal de Contas Organic Law + Lei 9/VIII/2013 (RTI)
Constitution of Cape Verde 1992 (am. 1999, 2010) Arts. 95-99 147(2)(e); Lei n.o 4/IX/2013 (State Budget Framework Law / LOLF); Lei n.o 17/VIII/2014 (Public Contracts Code); Tribunal de Contas Organic Law (no. unconfirmed -- TC portal ECONNREFUSED); Lei n.o 9/VIII/2013 (Access to Administrative Documents; RTI 50/150 rank 134th; 2022 per RTI Rating -- may reflect amendment)
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
Cabo Verde's fiscal framework is anchored in the Constitution 1992 (Arts. 95-99, 147(2)(e)) and LOLF Lei n.o 4/IX/2013 -- a Portuguese civil law organic budget law via CPLP legal transplant. The Tribunal de Contas (TC President appointed by President of Republic on Government nomination per Art. 147(2)(e)) is a court-audit hybrid exercising both a posteriori external audit and ex-ante visto (prior approval of contracts above threshold) -- auditor_selection='appointed_executive'. The MoF portal (mf.gov.cv) actively publishes the OGE, Conta Geral do Estado, and Orçamento Cidadão -- the last mandated by LOLF Law 4/IX/2013 (citizens_budget_required=True, +2 pts). PEFA 2016 (EU-led): budget classification A, public access B (strengths); external audit scope C, legislative audit scrutiny D+ (persistent weaknesses). NOT in OBS (all rounds; obs_surveyed=False). TI CPI 62/100 (rank 35/182 -- highest in batch; EU Special Partnership since 2007). RTI Law 9/VIII/2013 (or 2022 amendment) scores 50/150 (rank 134th; 0/8 sanctions). OGP member since 2015 (Action Plan 2; OGP RTI 1.33/4 -- implementation gap). Score: 49 (one point below 'limited' band at 50; +2 vs cluster baseline from citizens_budget override).
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 | No |
| 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 | No |
| 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 |