Constitution of Andorra (1993) Arts. 37, 50, 61, 62, 81; Llei del Tribunal de Comptes, Year 12 No. 24, 2000-05-17 (consolidated by Legislative Decree, BOPA Year 2017 No. 63, 2017-10-04); Llei General de les Finances Públiques (BOPA — text not retrieved via static fetch)

Andorra's national fiscal transparency framework is established by the Constitution of Andorra (1993) and the Llei del Tribunal de Comptes (Year 12 No. 24, 2000-05-17, consolidated by Legislative Decree BOPA Year 2017 No. 63). The Tribunal de Comptes serves as Andorra's supreme audit institution under the legislative branch; its mandate and independence are confirmed from the tribunaldecomptes.ad website. The Constitution Arts. 61–62 establish the Consell General's (28-member parliament) annual budget approval authority; the Llei General de les Finances Públiques governs the budget process (BOPA text not retrieved via static fetch during research). Andorra operates under the EU Monetary Agreement (AD-EU, 2011/2012) and uses the euro, but is NOT an EU member and is NOT subject to EU Two-Pack (Regulation 473/2013), EU procurement directives (Dir 2014/24/EU), or EU whistleblower directive (Dir 2019/1937). STRUCTURAL GAPS: No IFI equivalent (fiscal_oversight_body = False); no parliamentary budget office (legislative_budget_office = False); no confirmed competitive bidding statute (public_bidding_required = NULL); whistleblower protections False (no domestic statute confirmed); no confirmed noncompliance penalties statute; yearend deadline unconfirmed (NULL). The audit_scope is confirmed 'financial_performance' based on the Tribunal de Comptes website's description of its mandate (financial and performance audits). SCORE NOTE: Andorra scores 36/100 — slightly higher than MC (34) and SM (33) due to confirmed Tribunal de Comptes performance audit scope and accessible institutional website providing partial primary source confirmation. Phase 4 should target BOPA retrieval. Currency: EUR (EU Monetary Agreement); fiscal year: calendar year.

Transparency Requirements