Constitution of Georgia 2018 Arts. 66-68, 94; Organic Law on Economic Freedom (2011); Organic Budget Law of Georgia; Law on National Audit Office of Georgia; Law on Public Procurement (2005, amended 2017)

Georgia's national fiscal transparency framework rests on the Constitution (2018 revision) Arts. 66-68 and 94, the Organic Law on Economic Freedom (2011, constitutional fiscal rules), and the Organic Budget Law. The 2018 constitutional reform strengthened fiscal governance provisions. The budget submission deadline is 1 October (~92 days before fiscal year start). The National Audit Office (LEPL — Legal Entity of Public Law) — established by law with parliamentary accountability — conducts financial, compliance, and performance audits and publishes reports publicly (sao.ge). Georgia is one of two cluster countries with a confirmed independent fiscal institution: the State Fiscal Council (Sakhelmtsifo sabijeto / Fiscal Council) monitors fiscal policy compliance (fiscal_oversight_body=True). Georgia is the only cluster country with a confirmed legislative budget office: the Budget Office of Parliament (established 2004) provides independent fiscal analysis to Parliament. Senior officials' asset/income declarations are publicly available via the Civil Service Bureau (NAPR) (salary_disclosure_required=True, scope='executives'). EU candidate status granted December 2023. tenders.procurement.gov.ge operates the eProcurement platform. Capital/asset/debt fields remain NULL — IMF Fiscal Transparency Evaluation 2017 flagged gaps; post-evaluation amendments not confirmed from primary sources. Currency: GEL (Georgian lari); fiscal year: calendar year.

Transparency Requirements