Constitution of Armenia 2015 Arts. 91-93, 110-111; Budget System Law 1997 (as amended incl. MTEF 2004+, programme budgeting 2010+); Audit Chamber Law 2016 (ISSAI-aligned); Public Procurement Law (EAEU Treaty on Public Procurement 2015 applies)

Armenia's national fiscal transparency framework is established by the Constitution (2015) Arts. 91-93, 110, and 111, and the Budget System Law 1997 (as amended, including MTEF provisions from 2004 and programme budgeting from 2010). Art. 110 mandates budget submission to the National Assembly at least 90 days before fiscal year end (budget_timeline_days=90 — the most precise statutory deadline in the cluster confirmed from primary source). Art. 111 requires Audit Chamber opinion as a prerequisite for parliamentary budget oversight proceedings. The Audit Chamber Law 2016 (replacing the Control Chamber Law 2006/2007) is ISSAI-aligned with parliamentary appointment independence. Armenia has NO standalone independent fiscal institution (IFI) and no legislative budget office. As an EAEU founding member (since 2015), the EAEU Treaty on Public Procurement (January 2015) applies. No confirmed dedicated expenditure portal (expenditure_portal_required=False). No citizens' budget statutory mandate. OBS coverage limited. Source gaps: Budget System Law primary text not extracted; Audit Chamber Law 2016 confirmed from secondary INTOSAI/World Bank Armenia governance sources. Currency: AMD (Armenian dram); fiscal year: calendar year.

Transparency Requirements