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)

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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