Zimbabwe
Constitution of Zimbabwe 2013 (Arts. 298-309) + Public Finance Management Act 11/2009 + Audit Office Act 12/2009 + Public Procurement and Disposal of Public Assets Act 5/2017
Constitution of Zimbabwe (22 May 2013) Arts. 298-309; Public Finance Management Act Ch. 22:19, Act No. 11 of 2009; Audit Office Act, Ch. 22:18, Act No. 12 of 2009; Public Procurement and Disposal of Public Assets Act, Ch. 22:23, Act No. 5 of 2017 (PPDPAA Amendment Bill 2025 pending); Freedom of Information Act, Ch. 10:33, Act No. 1 of 2020
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Zimbabwe's fiscal transparency framework is anchored in the 2013 Constitution (Arts. 298-309) and Public Finance Management Act 11/2009, with independent audit by the Office of the Comptroller and Auditor-General (Audit Office Act 12/2009; auditorgeneral.gov.zw confirmed accessible). IBP OBS 2021 T=59/100 (rank 41/120) is the strongest transparency score in this batch, reflecting post-hyperinflation institutional recovery from a low of 20/100 in 2012. The improving trajectory coexists with significant structural constraints: dual currency instability (ZWL->ZiG April 2024), government debt-to-GDP not published in World Bank open data, IMF Staff Monitored Programme 2024 (confidence-building only; not financing), and PEFA 2018 PI-9=D (public access to fiscal information). The Constitution Art. 309 mandates Auditor-General to table audit reports within six months (180 days) of FY end -- a confirmed statutory deadline. Public Procurement and Disposal of Public Assets Act 5/2017 (PPDPAA) establishes PRAZ oversight; portal ECONNREFUSED; bid-award statutory mandate unconfirmed (conservative False). Freedom of Information Act 1/2020 provides RTI framework (73/100 rating) without fiscal whistleblower provisions. No OGP membership. ZIMCODD is the primary civil society fiscal monitor. Score: 51 (limited band; drivers: budget_timeline_days=30 (+2), yearend_report_deadline_days=180 (+2) vs cluster baseline of 47). FY: January 1 - December 31. Currency: USD.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 30 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 | No |
| 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 | 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 | quarterly |
| Year-end report deadline | 180 days after fiscal year |
| 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 |