Financial System Law No. 8/1990 + COCA Law No. 39/1992 + Procurement Law No. 23/2007 + Right of Access to Information Law No. 13/2012 + Constitution 1991 (as amended 1994, 2001) Arts. 62, 88-89, 91, 137

Yemen's fiscal transparency framework rests on three pillars: a 1991 Constitution (as amended 1994, 2001) with genuine legislative budget authority (Art. 88 — two-month submission deadline; Arts. 62, 89 — House approval and transfer controls; Art. 91 — nine-month final accounts deadline); a 1990 unification-era PFM statute (Financial System Law 8/1990, an unreformed framework law); and the Central Organization for Control and Auditing (COCA, Law 39/1992), a dual-role SAI (ex-ante preventive control + ex-post audit) whose chairman is appointed by the President. The Constitution grants the House of Representatives genuine budget approval authority — unlike Gulf monarchies — establishing a more institutionally democratic PFM architecture on paper. The Procurement Law 23/2007 establishes open tender as the default method with gazette-publication requirements. The Right of Access to Information Law 13/2012 scores 105/150 globally (rank 33rd) — a strong statutory framework on paper. MANDATORY CONFLICT CAVEAT: all statutory provisions have been rendered inoperative by the active conflict since March 2015. Three governing authorities (GoY/Aden, Houthi/Sanaa, STC) control different territories; parliament was dissolved in January 2015; COCA, the Ministry of Finance, and the Central Bank of Yemen are all split along political-geographic lines with neither version capable of national-level function. IBP OBS 2021: Transparency=0/100; Public Participation=0/100; Oversight=6/100 — all eight key budget documents 'Not Produced.' TI CPI 2025: 13/100, rank 177/182. GDP fell approximately 50% in nominal terms (2014-2018); 2024 national accounts not produced. Statutory score 50 (statute-as-written, 'limited' band boundary); de facto transparency is 'nominal' (OBS 0/100 is the operational reality). Scored per VE/CU/VN conflict-zone statute-as-written precedent. FY: January 1 - December 31. Currency: YER.

Transparency Requirements