Constitution 2010 + Organic Law 2012-09 (WAEMU LOLF) + Law 2012-08 (Cour des Comptes) + Law 2016-006 (Procurement Code) + Law 2011-022 (RTI)

Niger's fiscal transparency framework is anchored in the WAEMU cluster: the 2010 Constitution (Arts. 101, 113-114, 141) and Organic Law 2012-09 transpose WAEMU Directive 06/2009, establishing programme budgeting, quarterly execution reporting, Treasury Single Account, and annual loi de reglement certification. The Cour des Comptes (Law 2012-08, Art.141 constitutional basis) is the statutory SAI -- an INTOSAI/CREFIAF member with jurisdictional, control, and consultative mandates covering financial and performance audit. Procurement is governed by Law 2016-006 (Code des Marches Publics), which established ARMP and SIGMAP e-procurement portal, aligned with WAEMU Directive 04/2005. The RTI Law 2011-022 scores 77/150 globally (rank 85/142) -- mid-tier with weak proactive disclosure provisions. IBP OBS 2021: Transparency=27/100 (rank 97/120; pre-coup; 5 of 8 budget documents available; Citizens Budget and Audit Report not produced). Niger has 6 public national PEFA assessments, including a 2023 triple assessment (standard, gender, climate) -- the richest PFM diagnostic in the SSA Francophone batch. MANDATORY CAVEAT: CNSP military junta seized power 26 July 2023, suspended the 2010 Constitution via Acte Fondamental No.001, dissolved the National Assembly. ECOWAS sanctions imposed August 2023 (partially lifted February 2024). Niger, Mali, and Burkina Faso formed the Alliance des Etats du Sahel (AES) with announced ECOWAS withdrawal (January 2024). IMF ECF suspended. All PFM statutes technically operative but legislative budget oversight is non-functional. Score = statute-as-written per VE/CU/VN precedent. Score: 49 (weak band; WAEMU framework delivers audit, procurement, and budget publication floors; depressed by absent IFI, LBO, citizens budget, whistleblower protections, and Compensation dimension at zero). FY: January 1 - December 31. Currency: XOF.

Transparency Requirements