Constituția României 1991/2003 Arts. 137-140; Legea nr. 500/2002 privind finanțele publice Arts. 8-22; Legea nr. 94/1992 privind organizarea și funcționarea Curții de Conturi; Legea responsabilității fiscal-bugetare nr. 69/2010 (as amended 2026); Legea nr. 98/2016 privind achizițiile publice

Romania's national fiscal transparency framework rests on the Constituția României (1991/2003) Arts. 137-140, Legea nr. 500/2002 privind finanțele publice Arts. 8-22 (confirmed from lege5.ro), Legea nr. 94/1992 privind organizarea și funcționarea Curții de Conturi, Legea responsabilității fiscal-bugetare nr. 69/2010 (as amended 2026), and Legea nr. 98/2016 privind achizițiile publice. Romania's most distinctive institutional feature is the Curtea de Conturi (Court of Accounts) — a Latin/Napoleonic court-of-accounts model with both ex-ante and ex-post control functions; the only Napoleonic court model in the Balkans cluster (contrast Batch 06 which had SI Court of Audit — parliamentary). Legea 69/2010 establishes the Consiliul Fiscal (Fiscal Council) — 5 members, independent advisory body submitting formal assessments to parliament — one of three cluster countries with IFI (fiscal_oversight_body = True). Romania is an EU member but NOT a Eurozone member (RON currency) — no Two-Pack monthly obligation; interim_reporting_frequency = 'quarterly' (cluster default). Romania has an active EU Excessive Deficit Procedure (EDP) with a deficit of approximately -9.3% GDP in 2024 — the largest fiscal deficit in the EU. The 15 November budget submission deadline to parliament with 15 December adoption deadline gives only 16 days advance window for the adopted budget (budget_timeline_days = 16). Legea 500/2002 requires quarterly budget execution reports. lege5.ro accessible and confirmed primary statute content; consilfiscal.ro confirms FC existence. Currency: RON (Romanian leu); fiscal year: calendar year.

Transparency Requirements