Mozambique
Lei 9/2002 (SISTAFE Law) + Constituicao 2004 Arts. 127-131 + Lei 14/2014 (Tribunal Administrativo) + Decreto 5/2016 (Procurement)
Constitution of Mozambique 2004 (am. 2007) Arts. 127-131 159; Lei n.o 9/2002 (SISTAFE Law); Lei n.o 14/2014 (Tribunal Administrativo Organic Law); Decreto n.o 5/2016 (State Procurement Regulation); Lei n.o 34/2014 (Right of Access to Information)
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Mozambique's fiscal transparency framework is anchored in SISTAFE Law 9/2002 (the LOLF-equivalent integrated financial administration framework) and the 2004 Constitution (Arts. 127-131), with external audit by the Tribunal Administrativo -- a court-chamber hybrid (NOT a standalone Cour des Comptes) with the TA President appointed by the President of Republic (Art. 159; PEFA 2021 PI-30.4=D). The UFSA procurement portal (ufsa.gov.mz, 200 OK) publishes individual contract data (2,219 goods + 1,671 services contracts in the most recent 12-month period), supporting bid_award_disclosure=True and expenditure_portal_required=True. IBP OBS 2021 T=45 (rank 62/120; 7 of 8 key documents published; In-Year Reports=70/100). DUAL CAVEAT: (1) Hidden debt scandal 2016 -- US$2.2B in state-guaranteed loans (Ematum/MAM/ProIndicus/Privinvest) concealed from IMF, donors, and parliament; Manuel Chang convicted New York August 2024; PEFA 2021 PI-6=D (extrabudgetary). (2) Cabo Delgado insurgency (active since 2017): 1M+ displaced; LNG development disrupted; off-budget security spending. RTI Law 34/2014 scores 60/150 globally (rank 122nd) -- insufficient for proactive fee-schedule mandate. OGP member (~2014). AFROSAI main body affiliation. Score: 51 (limited band; drivers: expenditure_portal_required=True (+2), bid_award_disclosure=True (+2) vs cluster baseline). FY: January 1 - December 31. Currency: MZN.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| 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 | 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 |