Organic Budget Law (Ligj 9936/2008); Constitution of the Republic of Albania, Arts. 155-165; KLSH Law (Ligj 154/2014); Public Procurement Law (Ligj 162/2020 as amended by 16/2024)

Albania's national fiscal transparency framework centers on the Kushtetuta e Republikës së Shqipërisë (Constitution, 1998 as amended 2016) Arts. 155-165, the Organic Budget Law (Ligj nr. 9936/2008 'Për menaxhimin e sistemit buxhetor' — Law on Management of Budgetary System), the KLSH Law (Ligj nr. 154/2014), and the Public Procurement Law (Ligj nr. 162/2020 as amended by Ligj 16/2024). Arts. 155-165 of the Constitution establish the core fiscal constitutional framework including the role of the Assembly in budget approval. The Kontrolli i Lartë i Shtetit (KLSH — Supreme State Audit) is constitutionally established under Arts. 163-165 with INTOSAI standards and independence provisions; the KLSH Chairman is elected by the Assembly for a 7-year term. Albania has NO standalone independent fiscal institution (IFI) and no legislative budget office. The budget submission deadline is 15 October (~77 days before fiscal year start). Albania is an EU candidate country subject to annual ERP obligations. Albania has the lowest count of confirmed populated fields in the cluster (24 fields) — reflecting limited primary source access (primary Albania government sites largely inaccessible) rather than necessarily weaker legal framework. OBS 2021: T=34 (below adequacy). Source: KLSH institutional page at klsh.org.al accessible and confirmed mandate. Currency: ALL (Albanian lek); fiscal year: calendar year.

Transparency Requirements