Albania
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)
Kushtetuta e RSH (1998, amend. 2016) Arts. 155–165; Ligj nr. 9936/2008 "Për menaxhimin e sistemit buxhetor"; Ligj nr. 154/2014 "Mbi Organizimin dhe Funksionimin e Kontrollit të Lartë të Shtetit"; Ligj nr. 162/2020 "Për prokurimin publik" (amend. Ligj 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
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 77 days before fiscal year |
| Machine-readable budget format | — |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | — |
| Expenditure reporting frequency | annual |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| 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 | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | — |
| Contingent liability disclosure | — |
| 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 | — |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | — |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | — |
Compensation & Payrollmax 8 pts
| Salary disclosure required | — |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | — |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |