Fiscal Transparency Laws

Budget publication, expenditure reporting, audit independence, procurement disclosure, and beneficial ownership requirements for government bodies.

149
Laws analyzed
51
US jurisdictions
67
National laws

Fiscal transparency laws establish what government must disclose about its finances — budgets, spending, debt, contracts, and the ownership of firms doing business with the public sector. UnGovr evaluates ten dimensions of fiscal accountability law and scores each jurisdiction on a 0–100 scale. The score measures what the law requires, not whether government complies.

Click any jurisdiction to see detailed requirements.

United States

Federal and state fiscal transparency laws.

Jurisdiction Budget Expenditure Audit Contracts Score
Alabama ✓ ✓ ✓ ✓ 72
Alaska ✓ ✓ ✓ ✓ 76
Arizona ✓ ✓ ✓ ✓ 80
Arkansas ✓ ✓ ✓ ✓ 79
California ✓ ✓ ✓ ✓ 90
Colorado ✓ ✓ ✓ ✓ 81
Connecticut ✓ ✓ ✓ ✓ 77
Delaware ✓ ✓ ✓ ✓ 73
District of Columbia ✓ ✓ ✓ ✓ 79
Florida ✓ ✓ ✓ ✓ 88
Georgia ✓ ✓ ✓ ✓ 85
Hawaii ✓ ✓ ✓ ✓ 75
Idaho ✓ ✓ ✓ ✓ 79
Illinois ✓ ✓ ✓ ✓ 87
Indiana ✓ ✓ ✓ ✓ 78
Iowa ✓ ✓ ✓ ✓ 80
Kansas ✓ ✓ ✓ ✓ 78
Kentucky ✓ ✓ ✓ ✓ 79
Louisiana ✓ ✓ ✓ ✓ 78
Maine ✓ ✓ ✓ ✓ 78
Maryland ✓ ✓ ✓ ✓ 80
Massachusetts ✓ ✓ ✓ ✓ 82
Michigan ✓ ✓ ✓ ✓ 82
Minnesota ✓ ✓ ✓ ✓ 83
Mississippi ✓ ✓ ✓ ✓ 80
Missouri ✓ ✓ ✓ ✓ 81
Montana ✓ ✓ ✓ ✓ 78
Nebraska ✓ ✓ ✓ ✓ 80
Nevada ✓ ✓ ✓ ✓ 79
New Hampshire ✓ ✓ ✓ ✓ 74
New Jersey ✓ ✓ ✓ ✓ 82
New Mexico ✓ ✓ ✓ ✓ 80
New York ✓ ✓ ✓ ✓ 91
North Carolina ✓ ✓ ✓ ✓ 89
North Dakota ✓ ✓ ✓ ✓ 77
Ohio ✓ ✓ ✓ ✓ 87
Oklahoma ✓ ✓ ✓ ✓ 78
Oregon ✓ ✓ ✓ ✓ 88
Pennsylvania ✓ ✓ ✓ ✓ 84
Rhode Island ✓ ✓ ✓ ✓ 78
South Carolina ✓ ✓ ✓ ✓ 79
South Dakota ✓ ✓ ✓ ✓ 74
Tennessee ✓ ✓ ✓ ✓ 78
Texas ✓ ✓ ✓ ✓ 89
Utah ✓ ✓ ✓ ✓ 80
Vermont ✓ ✓ ✓ ✓ 77
Virginia ✓ ✓ ✓ ✓ 81
Washington ✓ ✓ ✓ ✓ 89
West Virginia ✓ ✓ ✓ ✓ 76
Wisconsin ✓ ✓ ✓ ✓ 83
Wyoming ✓ ✓ ✓ ✓ 76

National Laws

Fiscal transparency laws at the national level outside the United States.

Country Budget Expenditure Audit Contracts Score
Albania ✓ ✓ ✓ ✓ 52
Andorra ✓ ✓ ✓ — 36
Armenia ✓ ✓ ✓ ✓ 52
Australia ✓ ✓ ✓ ✓ 69
Austria ✓ ✓ ✓ ✓ 65
Azerbaijan ✓ ✓ ✓ ✓ 50
Bahamas ✓ ✓ ✓ ✓ 45
Belarus ✓ ✓ ✓ ✓ 45
Belgium ✓ ✓ ✓ ✓ 64
Belize ✓ ✓ ✓ ✓ 43
Bosnia and Herzegovina ✓ ✓ ✓ ✓ 47
Bulgaria ✓ ✓ ✓ ✓ 74
Canada ✓ ✓ ✓ ✓ 74
Croatia ✓ ✓ ✓ ✓ 69
Cyprus ✓ ✓ ✓ ✓ 73
Czech Republic ✓ ✓ ✓ ✓ 60
Denmark ✓ ✓ ✓ ✓ 69
Estonia ✓ ✓ ✓ ✓ 58
Finland ✓ ✓ ✓ ✓ 78
France ✓ ✓ ✓ ✓ 62
GB ✓ ✓ ✓ ✓ 67
Georgia ✓ ✓ ✓ ✓ 62
Germany ✓ ✓ ✓ ✓ 69
Ghana ✓ ✓ ✓ ✓ 66
Greece ✓ ✓ ✓ ✓ 70
Hungary ✓ ✓ ✓ ✓ 66
Iceland ✓ ✓ ✓ ✓ 66
India ✓ ✓ ✓ ✓ 56
Ireland ↓ 31 subnational ✓ ✓ ✓ ✓ 61
Italy ✓ ✓ ✓ ✓ 80
Jamaica ✓ ✓ ✓ ✓ 60
Kazakhstan ✓ ✓ ✓ ✓ 61
Kenya ✓ ✓ ✓ ✓ 66
Kosovo ✓ ✓ ✓ ✓ 61
Kyrgyzstan ✓ ✓ ✓ ✓ 50
Latvia ✓ ✓ ✓ ✓ 73
Liechtenstein ✓ ✓ ✓ ✓ 46
Lithuania ✓ ✓ ✓ ✓ 57
Luxembourg ✓ ✓ ✓ ✓ 56
Malta ✓ ✓ ✓ ✓ 55
Moldova ✓ ✓ ✓ ✓ 61
Monaco ✓ ✓ ✓ — 36
Montenegro ✓ ✓ ✓ ✓ 69
Netherlands ✓ ✓ ✓ ✓ 76
New Zealand ✓ ✓ ✓ ✓ 75
Nigeria ✓ ✓ ✓ ✓ 63
North Macedonia ✓ ✓ ✓ ✓ 57
Norway ✓ ✓ ✓ ✓ 72
Poland ✓ ✓ ✓ ✓ 61
Portugal ✓ ✓ ✓ ✓ 75
Romania ✓ ✓ ✓ ✓ 66
Russia ✓ ✓ ✓ ✓ 67
San Marino ✓ ✓ ✓ — 35
Serbia ✓ ✓ ✓ ✓ 59
Slovakia ✓ ✓ ✓ ✓ 66
Slovenia ✓ ✓ ✓ ✓ 78
South Africa ✓ ✓ ✓ ✓ 69
Spain ✓ ✓ ✓ ✓ 74
Sweden ✓ ✓ ✓ ✓ 75
Switzerland ✓ ✓ ✓ ✓ 59
Tajikistan ✓ ✓ ✓ ✓ 46
Tanzania ✓ ✓ ✓ ✓ 64
Trinidad and Tobago ✓ ✓ ✓ ✓ 48
Uganda ✓ ✓ ✓ ✓ 73
Ukraine ✓ ✓ ✓ ✓ 67
United States ✓ ✓ ✓ ✓ 96
Uzbekistan ✓ ✓ ✓ ✓ 49

Subnational Laws

States, provinces, and other subnational jurisdictions with their own fiscal transparency laws.

Ireland

A single statutory framework applies uniformly to all 31 jurisdictions. Fiscal score: 63/100.

Carlow County Council Fiscal Transparency Framework

All 31 Irish local authorities operate under a uniform national fiscal framework: annual budgets adopted by elected councils under LGA 2001 Part 12, independently audited by the Local Government Audit Service (LGAS), overseen by NOAC (est. 2014), and procuring above €25k via eTenders under EU procurement rules. Whistleblower protections apply via Protected Disclosures Act 2014.

See full statutory breakdown →