Constitution of the Republic of Palau 1981 (Art. XII) + National Public Auditor Act 1981 + Public Audit Act 2013 (RPPL 9-2) + Palau Procurement Code (RPPL 7-34) + Freedom of Information Act 2014 (RPPL 9-13)

Palau's fiscal transparency framework is anchored by the Constitution 1981 Art. XII (Finance -- CORRECTED from batch prediction error citing Art. IV), National Public Auditor Act 1981 (amended), Public Audit Act 2013 (RPPL 9-2 -- adding performance audit mandate), Palau Procurement Code (RPPL 7-34), and Freedom of Information Act 2014 (RPPL 9-13 -- the ONLY enacted RTI law in the batch). NOT surveyed in IBP OBS (structural: US-compact micro-state, ~18,000 population). PEFA 2023 (pefa.org/assessments/summary/5177) is the primary substitute. Constitutional architecture: Art. XII §2 -- National Public Auditor appointed by President with advice and consent of Senate (13 at-large senators); removal requires two-thirds OEK vote. PEFA 2023 PI-30.4 (SAI independence): A -- strongest SAI independence indicator in the batch. Critical weakness: PEFA 2023 PI-30.2 (D) -- audit reports not submitted to legislature in a timely manner (capacity constraint in 18,000-person public service). FOI Act 2014 caveat: PEFA 2023 PI-9 (D) -- proactive publication not systematically implemented despite FOI Act; Citizens Budget FY2025 (palaugov.pw) is a positive exception. Fiscal year: 1 October -- 30 September (US-aligned; differs from all 3 other batch-16 countries). COFA Trust Fund Board and GAO/DOI-OIA compact fund audit are external accountability layers only -- not scored as fiscal_oversight_body. OEK (congress.gov.pw and olbiil.ergonesia.com) both ECONNREFUSED (2026-04-19). PEFA 2023 PI-13 (B+) -- strong debt management. PI-28 (B+) -- functional in-year reporting. PI-14 (D) -- limited fiscal strategy analytical capacity. Score: 45 (weak band; within predicted 38-48 range; SAI independence A partially offset by audit delivery D and procurement D).

Transparency Requirements