Cape 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)
Cape 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 |