Honduras
Ley Orgánica del Presupuesto (Decreto 83-2004) y Ley Orgánica del Tribunal Superior de Cuentas (Decreto 10-2002)
Decreto 83-2004 LOP; Decreto 10-2002 TSC; Decreto 74-2001 LCE; Decreto 170-2006 IAIP; Decreto 34-2004 RF; Const. 1982 Arts. 222-233
Honduras's national fiscal framework is anchored by four interlocking laws: the Ley Orgánica del Presupuesto (Decreto 83-2004), the Ley Orgánica del Tribunal Superior de Cuentas (Decreto 10-2002), the Ley de Contratación del Estado (Decreto 74-2001), and the Ley de Transparencia y Acceso a la Información Pública (Decreto 170-2006). The TSC is a judicial-administrative hybrid with quasi-judicial sanctioning powers — unique in Central America. TSC Magistrates are elected by the National Congress for 7-year terms. Honduras's OBS improvement (11/100 in 2010 to 65/100 in 2023) reflects genuine institutional development post-2012. CPI 2025: 22/100 — a large gap between statutory publication quality and actual governance outcomes.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 108 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 | 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 | quarterly |
| Year-end report deadline | 180 days after fiscal year |
| 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 |