ME Constitution Arts. 82, 100, 110, 141, 144 (2007); Zakon o budžetu i fiskalnoj odgovornosti (Budget + Fiscal Responsibility Law); Zakon o DZR (State Audit Institution — Art. 144 constitutional basis; ISSAI standards); Zakon o javnim nabavkama 2017 (Public Procurement; EU Dir 2014/24 aligned)

Montenegro's national fiscal transparency framework rests on the Constitution of Montenegro (2007) Arts. 82, 100, 110, 141, and 144 (confirmed from constituteproject.org), the Zakon o budžetu i fiskalnoj odgovornosti (Budget and Fiscal Responsibility Law), and the Zakon o DZR (State Audit Institution Law — Art. 144 constitutional basis). Art. 110 requires budget adoption by 31 March — an in-year adoption deadline rather than a pre-fiscal-year submission (budget_timeline_days = NULL). Art. 144 constitutionally establishes the DZR (Državna revizorska institucija) with ISSAI standards. Montenegro has NO standalone independent fiscal institution (IFI). Montenegro is an EU candidate country subject to annual European Economic Reform Programme (ERP) obligations — a 3-year MTEF submitted to EC driving capital_plan_required = True and providing revenue forecasting and contingent liability disclosure obligations. The Zakon o javnim nabavkama 2017 aligns with EU Directive 2014/24 as pre-accession conditionality (not transposition). Montenegro uses the euro unilaterally (not a Eurozone member — interim_reporting_frequency = 'quarterly' at cluster floor, not 'monthly'). OBS 2021: T=51 (borderline adequacy). Source gap: mf.gov.me returned ECONNREFUSED throughout research session — Budget Law and DZR Law text verified from secondary PEFA 2019 and EU Commission ME monitoring sources. Currency: EUR (unilateral); fiscal year: calendar year.

Transparency Requirements