Jordan
General Budget Law (annual) + Audit Bureau Law 28/1952 + Constitution Arts. 111-119 + Procurement Bylaw 28/2019 + Right to Information Law 47/2007
Constitution of the Hashemite Kingdom of Jordan 1952 (as amended through 2016) Arts. 111-119 (fiscal) + Art. 112 (31-day advance submission); Audit Bureau Law No. 28 of 1952 (as amended); General Budget Law (annual — Qanun Al-Muwazanah Al-Ammah); Public Procurement Bylaw No. 28 of 2019; Right to Access to Information Law No. 47 of 2007
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Jordan's fiscal transparency framework centers on the Constitution of 1952 (Arts. 111-119 fiscal provisions; Art. 112 mandating 31-day advance budget submission), the annual General Budget Law, and the Audit Bureau Law No. 28 of 1952 (as amended). The Audit Bureau (Diwan Al-Muhasaba) has constitutional standing (Art. 119) and reports to both chambers of parliament; its head is appointed by Royal Decree on Prime Minister advice. The General Budget Department (GBD; gbd.gov.jo, accessible 200 OK, 2026-04-19) serves as the primary fiscal transparency portal, publishing quarterly performance monitoring reports and annual budget execution reports. IMF Extended Fund Facility arrangements (multiple programs, most recent 2020-2024) imposed fiscal transparency conditionality benchmarks requiring timely budget execution report publication. Jordan publishes a Citizens Budget. Procurement is governed by Procurement Bylaw No. 28/2019. The Right to Information Law No. 47/2007 mandates proactive disclosure. OBS 2021 T=61 (25th of 120 countries · strongest non-OECD Arab country result). Four public PEFA assessments (most recent 2022). Key gaps: no independent fiscal council, no confirmed whistleblower statute, no confirmed machine-readable budget format mandate. Debt management rated highly by independent assessments (PEFA PI-13 A, PEFA 2022). FY: January 1 - December 31. Currency: JOD.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 31 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 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 | ✓ Yes |
| 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 | ✓ Yes |
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 |