Bulgaria
BG Constitution Arts. 84, 87, 91, 106, 141 (1991/2023); ZPF 2013/2014 (Public Finance Act — Art. 20 principles, 40% GDP ceiling, 2% deficit limit, Oct-15 deadline, 3yr MTBF); Zakon za Smetna Palata SG12/2015 amend. SG16/2026 (BNAO); LFCCM 2015 (Fiscal Council — Parliament-attached, EU IFI Network); ZOP 2016 amend. 2025 (PPA — EU Dir 2014/24; AOP register); EU Reg. 473/2013 (Two-Pack)
BG Const. Arts. 84 87, 91, 106, 141 (1991/2023); ZPF 2013/2014 (Public Finance Act — Art. 20 principles, 40% GDP ceiling, 2% deficit limit, Oct-15 deadline, 3yr MTBF; minfin.bg 403 — confirmed secondary OECD SBO + EC Annex); Zakon za Smetna Palata SG12/2015 amend. SG16/2026 (BNAO — 7yr non-ren. pres., bulnao.bg); LFCCM 2015 (Fiscal Council — 5 members, Parliament-attached, EU IFI Network); ZOP 2016 amend. 2025 (PPA — EU Dir 2014/24; AOP register); EU Reg. 473/2013 (Two-Pack)
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Bulgaria's national fiscal transparency framework has the strongest OBS score in the cluster (T=79, 10th globally in OBS 2023) and rests on the Constitution (Arts. 84, 87, 91, 106, 141: 1991, consolidated through 2023), the Zakon za publichnite finansi (ZPF 2013/2014: Public Finance Act) with Art. 20 establishing a 40% GDP debt ceiling, 2% GDP deficit limit, 15 October deadline (~77 days), and three-year MTBF, the Zakon za Smetna Palata (SG12/2015, amend. SG16/2026 establishing BNAO: Bulgarian National Audit Office, with 7-year non-renewable president term), the LFCCM 2015 (Law on Fiscal Councils and Coordinated Mechanism establishing the Fiscal Council: 5 members, Parliament-attached, EU IFI Network member), and the Zakon za obshtestveni porachki (ZOP 2016 amend. 2025: Public Procurement Act, EU Dir 2014/24/EU, AOP register). Bulgaria joined the Eurozone on 1 July 2024 (transitioning from BGN, the most recent Eurozone accession before HR in Jan 2023) and became subject to EU Two-Pack (Regulation 473/2013), driving interim_reporting_frequency = 'monthly' (monthly data to EC). Bulgaria is one of three cluster countries with confirmed IFIs (Fiscal Council: fiscal_oversight_body = True; legislative_budget_office = True). The SAI model is collegial board: BNAO is headed by a president elected by the National Assembly for a 7-year non-renewable term (the longest in the cluster). BG is under an EU Excessive Deficit Procedure (EDP) due to rising deficit. Source gaps: minfin.bg returned 403 throughout research. All ZPF content confirmed from OECD SBO and EC Annex secondary sources; bulnao.government.bg accessible. Currency: EUR (since 1 July 2024); 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 | quarterly |
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 | ✓ Yes |
| Contingent liability disclosure | ✓ Yes |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | monthly |
| Year-end report deadline | 180 days after fiscal year |
| Citizens budget required | — |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | ✓ Yes |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | ✓ Yes |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | ✓ Yes |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | — |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | ✓ Yes |
| Surplus asset disposal transparency | — |