Qatar
State Financial System Law 2/2016 + Audit Bureau Law 11/2016 (as amended 13/2021) + Procurement Law 24/2015 + Constitution 2003
Law No. 2 of 2016 on the State Financial System (Qatar); Law No. 11 of 2016 on the Audit Bureau, as amended by Law No. 13 of 2021; Law No. 24 of 2015 on Government Tenders and Procurement; Law No. 13 of 2016 on the Right to Access Information; Permanent Constitution of the State of Qatar 2003, Arts. 53-56, 107-111
Qatar's fiscal transparency framework rests on Law No. 2/2016 (State Financial System), Law No. 11/2016 (Audit Bureau, amended by Law No. 13/2021), and the Permanent Constitution of 2003 (Arts. 53-56 budget, Art. 107 two-month advance submission). The Audit Bureau (Diwan Al-Mohasaba) head is appointed by Emiri Decree — an executive appointment in an absolute monarchy where the Amir holds supreme authority (Constitution Art. 67). The 2021 amendment (Law No. 13/2021) enhanced Audit Bureau independence provisions and expanded reporting to the Shura Advisory Council. Procurement is governed by Law No. 24/2015 administered by the Central Tender Committee. The Right to Access Information Law No. 13/2016 establishes information-access obligations. OBS 2021 T=2 (second-lowest score among surveyed MENA countries; reflects absence of meaningful pre-budget statement, executive budget proposal, and citizens budget publication). Qatar has never undergone a PEFA assessment. The Qatar Investment Authority (QIA) manages ~$475B in sovereign wealth off-budget and outside standard parliamentary budget scrutiny. NOT in IBP Open Budget Survey for non-participating countries. FY: January 1 - December 31. Currency: QAR.
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 | — |
| 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 | ✓ 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 |