Vanuatu
Constitution of the Republic of Vanuatu 1980 (am. 2013) + Public Finance and Economic Management Act 1998 (Cap. 244) + Expenditure Review and Audit Act (Cap. 139) + Government Contracts and Tenders Act
Constitution of the Republic of Vanuatu 1980 (as amended to 2013), Arts. 25-26; Public Finance and Economic Management Act 1998 (Cap. 244 of the Laws of Vanuatu); Expenditure Review and Audit Act, Cap. 139 (amended 2000); Government Contracts and Tenders Act (Laws of Vanuatu)
Vanuatu's fiscal transparency framework is governed by the Constitution 1980 (am. 2013, Arts. 25-26), Public Finance and Economic Management Act 1998 (Cap. 244), Expenditure Review and Audit Act Cap. 139, and Government Contracts and Tenders Act. NOT surveyed in IBP OBS (structural absence -- all rounds 2006-2023). Auditor-General appointed by the Public Service Commission (PSC) per Constitution Art. 25(4) -- CONFIRMED via constituteproject.org/constitution/Vanuatu_2013 (2026-04-19); this corrects the batch-16 prediction error (initially listed as appointed_executive). Art. 25(6) mandates AG independence from direction or control. Key strength: monthly in-year expenditure reporting (PFEMA Cap. 244 statutory mandate; monthly budget reports confirmed on doft.gov.vu 2023-2025). doft.gov.vu (200 OK, 2026-04-19) hosts budget books 2025 (Vols 1-3), BPS 2022-2026, appropriations 2022-2024, AFS 2017-2022, and Debt Bulletins. Key weaknesses: PI-24 (D) persistent across all 3 PEFA cycles (procurement non-publication); PI-31 (D) -- PAC inactive 2020 and 2022; PI-30 D+ (audit delivery: 11-19 month delay); PI-9 (D) -- only one of nine fiscal documents publicly available. No RTI law; no OGP membership; no fiscal oversight body; no legislative budget office. nao.gov.vu: 503 Service Unavailable (2026-04-19). PacLII SSL error prevents primary statute text verification. Score: 47 (weak band; +2 pts above cluster baseline from monthly reporting override). CPI 2024: 47/100 (rank 63/182).
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 | monthly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | No |
| 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 | monthly |
| 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 |