Dichiarazione dei Diritti dei Cittadini e dei Principi Fondamentali dell'Ordinamento Sammarinese (1974); Legge Qualificata sul Bilancio (number/year unconfirmed; cclsm.sm ECONNREFUSED); EU Monetary Agreement SM-EU (2012)

San Marino's fiscal transparency framework is among the least documented in the Romance cluster due to primary source access failures (cclsm.sm ECONNREFUSED during research). The constitutional basis is the Dichiarazione dei Diritti dei Cittadini e dei Principi Fondamentali dell'Ordinamento Sammarinese (Declaration of Citizens' Rights, 1974), which establishes the Consiglio Grande e Generale (60-member parliament) as the legislative authority. The Legge Qualificata sul Bilancio (Budget Organic Law — number and year unconfirmed) governs the annual budget process. San Marino operates under the EU Monetary Agreement (SM-EU, 2012) and uses the euro but is NOT an EU member and is NOT subject to EU Two-Pack (Regulation 473/2013), EU procurement directives (Dir 2014/24/EU), or EU whistleblower directive (Dir 2019/1937). STRUCTURAL GAPS: No IFI equivalent; no parliamentary budget office; no confirmed competitive bidding statute; whistleblower protections explicitly False (no domestic statute confirmed); no confirmed open-expenditure portal mandate. The Colegio dei Sindaci (internal audit body) and the Consiglio Grande e Generale finance commission provide oversight without confirmed performance audit mandate (audit_scope = 'financial'). SCORE NOTE: San Marino's score of 33/100 reflects both primary source access failure (ECONNREFUSED) and the structural absence of EU-equivalent fiscal governance institutions. Phase 4 research should target direct BOPA/cclsm.sm retrieval to confirm or upgrade fields currently NULL or False. Currency: EUR (EU Monetary Agreement); fiscal year: calendar year.

Transparency Requirements