Togo
Togo Fiscal Framework: Organic Law 2014-013 + Cour des Comptes Law 2020-006 + Procurement Decree 2009-277
Loi Organique n° 2014-013 du 27 juin 2014 portant loi de finances (WAEMU Dir. 06/2009 transposition); Loi n° 2020-006 portant organisation et fonctionnement de la Cour des Comptes; Decret n° 2009-277 portant code des marches publics; Constitution de la Republique Togolaise 1992 (rev. 2019)
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Togo's fiscal framework is anchored in Organic Law 2014-013 (27 June 2014), which transposes WAEMU Directive 06/2009 and introduces programme-based budgeting, a Treasury Single Account, and mandatory quarterly budget execution reports. The Cour des Comptes, established as a standalone SAI by Law 2020-006 (upgrading from the prior Chambre des Comptes within the Cour Supreme), holds a constitutional audit mandate with INTOSAI membership through CREFIAF. Procurement is governed by Decree 2009-277 with ARMP oversight. Togo lacks a standalone RTI law and is not an OGP member (opengovpartnership.org/members/togo/ returns 404) -- the only country in this batch without any RTI mechanism. PEFA 2023 (triple assessment: standard + gender + climate, supported by ADB, EU, IMF, World Bank, France, Luxembourg, Norway, Slovak Republic, Switzerland) reveals a characteristic split: strong aggregate budget reliability (PI-1=A, PI-4=A, PI-14=B) contrasted with very weak external audit (PI-30=D+), legislative scrutiny (PI-31=D), fiscal risk reporting (PI-10=D), debt management (PI-13=D), and expenditure arrears (PI-22=D). OBS 2021 status unconfirmed (JS-gated; not listed in 2021 dropdown). Political context: governed by Gnassingbe family since 1967; UNIR parliamentary supermajority. 2024 constitutional 5th Republic (Senate created) has not yet altered fiscal oversight in practice. Score: 49 (weak band; exact cluster baseline -- no TG-specific boolean overrides required). FY: January 1 - December 31. Currency: XOF.
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 | 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 |