Zakon o javnih financah (ZJF); Zakon o fiskalnem pravilu 2015 (Fiskalni svet / Fiscal Compact); Zakon o racunskem sodiscu (Court of Audit Act); Ustava RS Arts. 147-152; ZJN-3 RS 91/2015 (Public Procurement)

Slovenia's national fiscal transparency framework combines the strongest Court of Audit independence provision in the EU8 cluster with a constitutionally entrenched fiscal balance rule. Constitution Art. 150 establishes the Racunsko sodisce (Court of Audit) as 'the highest authority for supervising state accounts, the state budget, and all public spending.' The Court of Audit Act (confirmed from rs-rs.si) includes a unique non-reviewability clause: 'Acts with which Court of Audit exercises its powers of audit cannot be challenged before the courts or other state bodies' — absent in all other SAIs in this cluster. Constitution Art. 148 constitutionally entrenches the medium-term fiscal balance requirement (supermajority required for exceptions — stricter than EU Fiscal Compact minimum). Art. 147 establishes no-tax-without-law principle. Art. 149: borrowings and guarantees only by law. The Fiskalni svet (Fiscal Council, est. 2017 per Zakon o fiskalnem pravilu 2015) is the IFI, monitoring compliance with the constitutional fiscal rule (structural balance target 0.5% GDP MTO) and endorsing independent macroeconomic forecasts per Two-Pack (Reg. 473/2013). Slovenia joined the Eurozone on 1 January 2007 (the founding post-communist wave) — longest Eurozone tenure in the cluster. Debt ~16.2% GDP (lowest in cluster and among lowest in EU); exited EDP 2016. The ZSPJS (Public Sector Pay System Act) publishes a comprehensive pay grade classification covering all public sector employees. ZPIZ-2 (Pension and Disability Insurance Act) governs pension benefit formulas by statute. OBS 2021: T=66 (above adequacy), P=11, O=83. Source gap: pisrs.si JS-rendered; ZJF and Fiscal Rule Act text not extracted. Currency: EUR; fiscal year: calendar year.

Transparency Requirements