Zakon o budžetskom sistemu Sl. glasnik RS 54/2009 (BSL — Fiskalni savet, fiscal rules, Nov 1 deadline, 3-yr Fiscal Strategy); RS Constitution Arts. 91-97 (2006); Zakon o Državnoj revizorskoj instituciji (DRI — ISSAI, performance); ZJN 91/2019 (Public Procurement — EU 2014 Directives alignment)

Serbia's national fiscal transparency framework is anchored in the Zakon o budžetskom sistemu (BSL, Sl. glasnik RS 54/2009) and the Constitution of the Republic of Serbia (2006) Arts. 91-97. The BSL establishes comprehensive fiscal rules: 60% GDP debt ceiling, 0.5% GDP deficit limit, budget calendar with 1 November submission deadline (~61 days), and a three-year Fiscal Strategy (Fiskalna strategija) with macroeconomic projections. The Fiskalni savet (Fiscal Council) — BSL Art. 6 — is an independent advisory body monitoring fiscal policy compliance; RS is one of three cluster countries with a confirmed IFI. The Zakon o Državnoj revizorskoj instituciji (DRI) establishes the State Audit Institution under ISSAI standards with a Governing Council Parliament-appointed — financial, compliance, and performance audits. The ZJN 91/2019 aligns with EU Directive 2014/24 as a pre-accession conditionality (not transposition — Serbia is not an EU member) with eProcurement portal mandatory above RSD 1,000,000 threshold. BS treats state guarantees as indirect debt (guarantees as indirect debt component). OBS 2021: T=59 (borderline adequacy). Source gaps: paragraf.rs CAPTCHA-blocked for BSL full text; dri.rs accessible and confirms DRI mandate. Currency: RSD; fiscal year: calendar year.

Transparency Requirements