Dominican Republic
Ley Orgánica de Presupuesto (Ley 423-06) y Ley Cámara de Cuentas (Ley 10-04)
Ley 423-06 Presupuesto; Ley 10-04 Cámara de Cuentas; Ley 10-07 SIAFE; Ley 340-06 Contrataciones (repl. Ley 47-25); Ley 200-04 LGLAIP; Const. 2015 Arts. 233-257
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The Dominican Republic's national fiscal framework combines Ley 423-06 (Ley Orgánica de Presupuesto del Sector Público) governing the annual budget cycle under DIGEPRES, and Ley 10-04 establishing the Cámara de Cuentas as the constitutionally-mandated SAI (Const. 2015 Arts. 247-252). The SIAFE/SIGEF platform provides transaction-level financial management, driving a dramatic OBS transparency improvement from 14/100 (2010) to 77/100 (2023), ranking 12th of 125 countries globally. Despite exceptional budget publication transparency (PEFA 2022 PI-9: A), the Cámara de Cuentas has weak institutional capacity (PEFA 2022 PI-30: D+), reflecting strong executive disclosure combined with constrained independent oversight.
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 | transaction |
| Public expenditure portal required | ✓ Yes |
| Expenditure reporting frequency | monthly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | elected |
| 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 | ✓ Yes |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | monthly |
| 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 | ✓ Yes |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | ✓ Yes |
|---|---|
| Salary disclosure scope | executives |
| 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 |