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Constitution of the Republic of Tunisia, 26 January 2014 (superseded 25 July 2022), Arts. 10, 13, 65, 66, 117; Organic Law No. 2019-15 of 6 March 2019 relative au budget de l'Etat; Government Decree No. 1039-2014 of 13 March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)
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 |