Financial Risk:

Very High

Score:

30/100

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24 17/100

How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?

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Controls Score: 50 / 100
In general, the administration, including the Ministry of Defense, does not sell assets except in the case of the “condemnation for sale of administrative…
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Transparency of disposal process Score: 0 / 100
Very little information is available regarding asset sales. The public does not always have information [1][2]. Only people directly linked to the transfer have…
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Transparency of financial results of disposals Score: 0 / 100
No information on the financial results of asset disposals is available to the majority of Ministry staff or to the public [1][2].
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25 8/100

Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?

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Scrutiny Score: 25 / 100
Financial Control, as an institution, ensures the regularity of acts with financial implications [1]. It is therefore up to it to control the acts…
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Independence Score: 0 / 100
The General Directorate of Financial Control is a state institution. It depends on the Ministry of Finance and Budget. Therefore, the executive branch, including…
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Transparency Score: 0 / 100
Generally, no reports on the acts of disposition of the assets are communicated. The reports of the General Directorate of Financial Control and the…
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26 0/100

What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?

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Score: 0 / 100
The budget allocated to the national security and intelligence services is not known to the public. It is considered by military intelligence officias as…
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27 0/100

Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?

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Score: 0 / 100
Military intelligence falls almost exclusively within the prerogatives of the executive [1]. Thus, parliamentarians do not have access to information concerning expenditure relating to…
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28 0/100

Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?

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Comprehensiveness Score: 0 / 100
The legislator does not receive audit reports concerning secret posts. No debate on the question is organized between those responsible for National Defense and…
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Parliamentary scrutiny Score: NA / 100
Legislators are not consulted regarding secret programs. Defense is still considered a subject reserved for the executive and the military alone [1] [2].
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29 58/100

In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?

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Permitted exceptions Score: 100 / 100
Decree No. 2005-003 relating to general regulations on the accounting of budgetary execution of public bodies, in its article 167, stipulates that “commitments are…
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Recording mechanisms Score: 25 / 100
In practice, however, extra-budgetary spending exists, including in the defence sector. A Ministry like that of Defence can commit public resources even if it…
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Prevalence Score: 50 / 100
Off-budget military expenditures remain occasional and depend on the security context of the moment [1]. It is the government that decides on these expenditures…
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30 0/100

Are mechanisms for accessing information from the defence sector effective?

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Legal framework Score: 0 / 100
Out of respect for the principle of good governance, since March 2018, the Ministry of Defense has joined the United Nations Systems Peacebuilding Fund…
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Classification of information Score: NS / 100
This indicator is not assigned a score in the GDI. Decree No. 20.204/2011 on the Code of Conduct of the Malagasy Army of June…
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Effectiveness Score: 0 / 100
There is no legislation requiring the armed forces to be transparent about information that concerns them and no specific legislation exists regarding access to…
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31 100/100

Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?

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Extent of commercial ventures Score: 100 / 100
Defence and security institutions do not hold ownership shares in commercial companies [1] [2].
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Transparency Score: NA / 100
Defence and security institutions do not hold ownership shares in commercial companies so this indicator is marked Non Applicable. [1] [2]
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32 100/100

Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?

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Independent scrutiny Score: 100 / 100
The Malagasy armed forces do not have any companies. Soldiers own them privately but their companies do not engage the state institution. Moreover, several…
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Transparency Score: NA / 100
The Malagasy armed forces do not have any companies. Soldiers own them privately but their companies do not engage the state institution. Moreover, several…
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33 50/100

Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?

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Prohibition Score: 0 / 100
Article 21 of the Loi n° 96-029 du 14 novembre 1996 portant Statut Général des Militaires authorises military personnel may engage in certain gainful…
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Prevalence Score: 100 / 100
No unauthorised private activities conducted by military or other Department of Defense employees exist [1] [2].
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77 0/100

Is comprehensive data on actual spending on defence published during the budget year?

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Proactive publication Score: 0 / 100
Regarding actual expenditures on defence and security, only those that are included in the finance laws are known. No details and no explanations are…
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Comprehensiveness Score: NA / 100
Actual expenditure of the Ministry of Defence is not published. [1][2]
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Timeliness Score: NA / 100
Actual expenditure of the Ministry of Defence is not published. [1][2]
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Comparison against budget Score: NA / 100
Actual expenditure of the Ministry of Defence is not published. [1][2]
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0 NA/100

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Asset Disposals

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Q24 NA/100

How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?

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Q25 NA/100

Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?

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Secret Budgets

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Q26 NA/100

What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?

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Q27 NA/100

Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?

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Q28 NA/100

Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?

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Q29 NA/100

In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?

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Q30 NA/100

Are mechanisms for accessing information from the defence sector effective?

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Q31 NA/100

Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?

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Military-owned Businesses

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Q32 NA/100

Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?

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Illegal Private Enterprise

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Q33 NA/100

Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?

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Actual Military Spending

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Q77 NA/100

Is comprehensive data on actual spending on defence published during the budget year?

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