Ecuador
Código Orgánico de Planificación y Finanzas Públicas (COPLAFIP, 2010) y Ley Orgánica de la Contraloría General del Estado
COPLAFIP 2010 (reformed 2017, 2020, 2021); LOCGE 2002; LOSNCP 2008; LOTAIP 2004; Const. 2008 Arts. 211, 279-298, 301; Ley Defensa Derechos Laborales 2012
Ecuador's national fiscal transparency framework is anchored by the COPLAFIP (2010), integrating planning and public finance under the dollarized monetary system (USD since 2000). COPLAFIP mandates quarterly execution reporting via eSigef, the proforma presupuestaria submission by Oct 15 (Art. 95), and citizen participation provisions (Arts. 89-90). External audit is by the constitutionally independent Contraloría General del Estado (CGE, Const. Art. 211), whose head is elected by the National Assembly with 2/3 majority for a 4-year term. LOTAIP Art. 7 mandates public salary disclosure for all public servants. LOSNCP 2008 and SERCOP administer procurement via the SOCE portal. OBS 2023 T=48 (rank 67/125). OECD accession discussions formally launched in 2022.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 77 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 independent |
| 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 | 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 | ✓ Yes |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | ✓ Yes |
|---|---|
| Salary disclosure scope | all |
| 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 |