Constitution of Zambia 2016 + Public Finance Management Act 1/2018 + Office of the Auditor General Act 13/2016 + Public Procurement Act 8/2020 (am. 17/2023)

Zambia's fiscal transparency framework, anchored in the Constitution 2016 (Arts. 193-203) and Public Finance Management Act 1/2018, establishes a sound statutory architecture -- budget publication, quarterly execution reports, constitutional audit mandate, and parliamentary debt pre-authorization -- against a backdrop of severe practice failures. The November 2020 sovereign debt default (first African COVID-era default; ~US$12B, ~120% of GDP) and consequent IBP OBS collapse to 19/100 (2021, rank 105/120) define the assessment period. OBS volatility is extreme (4->39->8->30->19 across five rounds), reflecting genuine policy reversals in document publication. The Office of the Auditor General Act 13/2016 operationalizes the constitutional mandate (Art. 199; President + PSC recommendation + National Assembly ratification -- auditor_selection='appointed_executive'); AFROSAI-E membership requires ISSAI compliance; 100% audit coverage is achieved; but follow-up on recommendations is critically weak with unresolved findings dating to 2009 (PEFA 2025 PI-30=D+). The Public Procurement Act 8/2020 (amended 2023) establishes ZPPA as independent regulatory authority with a fully operational e-GP system (zppa.org.zm confirmed). The Access to Information Act 2023 is the first standalone RTI law -- early-stage implementation. Active ECF (SDR 978.2M, 2023-2026) and OGP membership (November 2024, action plan pending) represent positive reform signals. Score: 50 (limited band; statute-as-written; ceiling depressed by absent IFI, PBO, UBO register, expenditure portal, bid-award disclosure, and fee-schedule mandate). FY: January 1 - December 31. Currency: ZMW.

Transparency Requirements