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

Statute text →

Fiscal Transparency: 57/100 (moderate)
57
out of 100
limited
36 of 37 scored fields populated. Higher = stronger statutory transparency requirements.
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Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made

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

All Fiscal Transparency Laws