Sudan
Transitional Constitutional Document 2019 Arts. 12, 16, 25, Ch.10 + PFMA 2007 + NAC Act (~1999, updated) + Procurement Act 2010 + RTI Act 2015
Constitutional Charter for the Transitional Period 2019 (TCD) Arts. 12(1)(h), 16(3), 25(1)(c), 40(5), Chapter 10 (eff. 17 Aug 2019; effectively suspended Apr 2023); Public Financial Management and Accountability Act 2007 (Republic of Sudan); National Audit Chamber Act (~1999, updated; Diwan al-Muraje'a al-Watani); Public Procurement Act 2010 (Republic of Sudan); Right of Access to Information Act 2015 (Republic of Sudan; RTI score 65/150, rank 112th)
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Sudan's fiscal transparency framework presents the most severe compounded impairment case in batch-15b: an active armed conflict (RSF-SAF war from April 15, 2023) layered on a pre-existing structural deficit -- the Transitional Legislative Council (TLC) mandated by the Transitional Constitutional Document 2019 (TCD) was never seated during the entire 2019-2023 transitional period. The statutory framework rests on four pillars: (1) TCD 2019 (Arts. 12(1)(h), 16(3), 25(1)(c), Chapter 10); (2) PFMA 2007 (budget preparation, quarterly in-year reporting, year-end accounts, MTEF/capital); (3) NAC Act (~1999) (SAI mandate; ex-ante and ex-post audit; ARABOSAI dual-function; Cabinet-nominated / Sovereignty-Council-confirmed AG per TCD Art. 12(1)(h)); (4) Procurement Act 2010. RTI Act 2015 (65/150, rank 112th; Right of Access=0/6) is the weakest RTI in the batch. IBP OBS 2023: T=2/100 (rank 122/125); P=0; O=4; all four oversight sub-scores 0/100; Audit Report 'Not Produced' in both OBS 2021 and 2023. OBS trajectory: 10(2015)->2(2017)->2(2019)->1(2021)->2(2023). TI CPI 2025: 14/100 (rank 175/182; near-worst globally). All primary portals ECONNREFUSED (mofep.gov.sd, nac.gov.sd, parliament.gov.sd) as of 2026-04-19. Score: 45 (weak band; statute-as-written per conflict-peer protocol; retains budget_online_required=True and contract_publication_required=True from statutory mandates; depressed by audit_public=False (OBS 2021+2023 'Not Produced'), TLC-never-seated structural deficit, and RTI Act too weak for fee_schedule_publication).
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 | 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 | No |
| 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 | 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 |