Namibia
Constitution of Namibia 1990 (Arts. 125-129) + State Finance Act 31/1991 + Auditor-General's Act 12/1991 + Public Procurement Act 15/2015 + Access to Information Act 8/2022
Constitution of the Republic of Namibia 1990 (am. 2010) Arts. 125-129 32(5)(b), 40(3), 63(2), 75; State Finance Act No. 31 of 1991 (as amended); Auditor-General's Act No. 12 of 1991; Public Procurement Act No. 15 of 2015; Access to Information Act No. 8 of 2022
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Namibia's fiscal transparency framework is anchored in the 1990 Constitution (Arts. 125-129) and State Finance Act 31/1991, with independent audit by the Auditor-General's Act 12/1991 (constitutional independence provisions: Art. 128 fixed-term tenure; judge-equivalent removal grounds; current AG: Junias Kandjeke, AFROSAI-E confirmed). IBP OBS 2021 T=42/100 (rank 72/120) represents a 9-point decline from 51 (2019) driven entirely by failure to publish the Year-End Report online in a timely manner; Public Participation=0/100 across all budget stages. The Auditor-General appointed by President on National Assembly recommendation (Art. 128) -- recommendation (not confirmation) maps to 'appointed_executive.' State Finance Act 31/1991 establishes a 4-month (120-day) ministerial deadline for Year-End Account submission (31 March FY end -> 31 July deadline), providing yearend_report_deadline_days=120 (+2 pts, 91-180 day band). Common Monetary Area (CMA): NAD pegged 1:1 to ZAR; SACU customs revenue ~25-35% of revenues. Not OGP member; not EITI member despite significant diamond/uranium/emerging oil revenues. Both PEFA assessments (2008, 2015) are non-public -- most significant analytical limitation. ATI Act 8/2022 has proactive disclosure obligations with incomplete implementation (IPPR Nov 2025 analysis). Draft Public Procurement Amendment Bill 2025 in development. Score: 51 (limited band; drivers: budget_timeline_days=60 (+2), yearend_report_deadline_days=120 (+2) vs cluster baseline). FY: April 1 - March 31. Currency: NAD.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 60 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 | 120 days after fiscal year |
| 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 |