Guinea
Constitution of Guinea (Arts. 72-77, 116) + Organic Law L/2012/012 + Procurement Decree 2012-085 + RTI Law L/2020/0027/AN
Constitution of the Republic of Guinea (2010 framework, 2020 rev. suspended) Arts. 22, 72-77, 116; Loi organique L/2012/012 relative aux lois de finances (2012); Decret 2012-085 portant Code des marches publics (2012); Loi L/2020/0027/AN portant droit d'acces a l'information publique (2021)
Guinea's fiscal transparency framework is grounded in the 2010 Constitution (Arts. 22, 72-77, 116) and Organic Law L/2012/012 -- a standalone PFM statute drafted with IMF and World Bank assistance, not a transposition of the WAEMU Directives governing the other six countries in this batch. Guinea uses the Guinean franc (GNF), not XOF, and its PFM framework is not harmonized to WAEMU Directive standards. The Constitution mandates annual finance law submission by 15 October (Art.75; 77 days before FY end) and a posteriori control by the Chambre des Comptes (Art.116) -- Guinea's SAI, embedded within the Cour Supreme rather than operating as a standalone institution. This structural limitation distinguishes Guinea from all five WAEMU peers and introduces MEDIUM confidence in audit_independent and audit_public fields. The Procurement Code (Decree 2012-085, 2012) establishes open competitive tendering through MEF/DGCMP oversight. Guinea enacted an RTI Law (L/2020/0027/AN, 2021; score 85/150) with CAIP oversight -- correcting the batch prediction 'no RTI' -- but post-coup implementation is unconfirmed (Sanctions & Protections: 2/8). A September 2021 military coup suspended the 2020 Constitution; Transition Charter (February 2022) established the appointed CNT as interim legislature. OBS 2023 debut: T=10/100 (rank 109/125) -- severe statute-practice gap; budget documents not systematically published, no Citizens Budget, near-zero public participation (6/100). CPI 2025: 26/100 (rank 142/182, declining). Score: 49 (top of weak band; statute-as-written; OBS T=10 reflects actual practice). FY: January 1 - December 31. Currency: GNF.
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 | 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 | No |
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 |