Legal Instruments for Administrative Control Over Transparency and Accountability in Public Finance Management in the Context of Cooperation Between the State and the Private Sector

Abstract

Transparency and accountability in public finance management (PFM) are key to ensuring efficient use of funds for publicprivate partnership (PPP) projects. This article examines the administrative and legal mechanisms supporting transparency and accountability in PPP-related PFM. The methodology applies comparative legal analysis across EU countries and structural analysis of administrative models from 2000 to 2024. Findings highlight variations in tender openness, disclosure and reporting standards, audit independence, system integration, and digitalization. Most states integrate transparency into PPP management, though Spain, Poland, and Belgium show partial adoption, and Romania lacks such mechanisms. Levels of digitalization differ: Italy, Sweden, France, and the Netherlands lead, while Spain, Belgium, and Poland face regional gaps. Future research should assess administrative efficiency in strengthening transparent financial governance