Tunisia
Organic Budget Law 2019-15 + Constitution 2014 Arts. 65-66, 117 + Procurement Decree 1039-2014 + Organic Law on Access to Information 2016-22 + Cour des Comptes Law 8/1968
Constitution of the Republic of Tunisia 26 January 2014 (superseded 25 July 2022), Arts. 10, 13, 65, 66, 117; Organic Law No. 2019-15 of 6 March 2019 relative au budget de l'Etat; Government Decree No. 1039-2014 of 13 March 2014 portant reglementation des marches publics; Organic Law No. 2016-22 of 24 March 2016 relative au droit d'acces a l'information; Law No. 1968-8 of 8 March 1968 relative a la Cour des Comptes (as amended)
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Tunisia's fiscal transparency framework rests on the 2019-era reform peak: Organic Budget Law 2019-15 (LOLF-style programme-based budgeting, MTEF/CBMT, enhanced budget documentation, citizen budget) enacted under 2014 Constitution Art. 65's organic law requirement; Organic Law on Access to Information 2016-22 (the strongest RTI law in the Arab world at adoption: proactive disclosure mandate, independent INAI, narrow exemptions); and Procurement Decree 1039-2014 (open competitive tendering, CSMP oversight, e-procurement portal). The Cour des Comptes (Law 8/1968) provides SAI function with an explicit constitutional mandate to publish annual reports publicly (Art. 117, 2014 Const.) and six regional divisions, the 34th annual general report recently presented (courdescomptes.nat.tn). IBP OBS 2021: Transparency=42/100 (rank 74/120; note: batch prediction cited 36, using 2019 score; confirmed 2021 score is 42). PEFA 2023 (3rd national assessment, World Bank co-lead): PI-3 (revenue outturn) A; PI-25 (internal controls) A; PI-9 (public access to fiscal information) D; PI-31 (legislative audit scrutiny) D (post-2021 regression from 2010 A). Mandatory caveat: President Saied's 25 July 2021 suspension of Parliament and subsequent 2022 Constitution represent democratic backsliding; INLUCC (anti-corruption body) dissolved; INAI (ATI overseer) independence compromised; ARP reconstituted with reduced powers. Statutes scored as written per 2019-era framework. No active IMF programme (EFF negotiations 2022-2024 stalled); public debt 80-88% of GDP; 5.5% deficit target (2025). Score: 57 (limited band; driven by strong reform statute architecture; depressed by absent IFI, LBO, year-end deadline, tax expenditure reporting, and salary disclosure gaps). FY: January 1 - December 31. Currency: TND.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 77 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 | ✓ Yes |
| 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 | ✓ Yes |
| 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 | ✓ Yes |
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 |