Fiscal Transparency Laws

Name: Fiscal Transparency Laws
Creator: UnGovr
License: https://www.ungovr.org/terms

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

318

Laws analyzed

145

Countries covered

US jurisdictions

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 country to see its full breakdown.

Browse by Country — 145 countries

Country	Budget	Expenditure	Audit	Contracts	Score	Jurisdictions
Afghanistan	✓	✓	✓	—	45
Albania	✓	✓	✓	✓	52
Andorra	✓	✓	✓	—	36
Angola	✓	✓	✓	✓	47
Antigua and Barbuda	✓	✓	✓	✓	47
Argentina	✓	✓	✓	✓	64
Armenia	✓	✓	✓	✓	52
Australia	✓	✓	✓	✓	69	8
Austria	✓	✓	✓	✓	65
Azerbaijan	✓	✓	✓	✓	50
Bahamas	✓	✓	✓	✓	45
Bangladesh	✓	✓	✓	✓	53
Belarus	✓	✓	✓	✓	45
Belgium	✓	✓	✓	✓	64
Belize	✓	✓	✓	✓	43
Benin	✓	✓	✓	✓	53
Bermuda	✓	✓	✓	✓	65
Bolivia	✓	✓	✓	✓	60
Bosnia and Herzegovina	✓	✓	✓	✓	47
Brazil	✓	✓	✓	✓	73	27
Bulgaria	✓	✓	✓	✓	74
Burkina Faso	✓	✓	✓	✓	51
Canada	✓	✓	✓	✓	74	13
Cape Verde	✓	✓	✓	✓	49
Cayman Islands	✓	✓	✓	✓	59
Chile	✓	✓	✓	✓	76
China	✓	✓	✓	✓	49
Colombia	✓	✓	✓	✓	76
Cook Islands	✓	✓	✓	—	44
Costa Rica	✓	✓	✓	✓	75
Croatia	✓	✓	✓	✓	69
Cuba	✓	✓	✓	✓	46
Cyprus	✓	✓	✓	✓	73
Czech Republic	✓	✓	✓	✓	60
Denmark	✓	✓	✓	✓	69
Dominican Republic	✓	✓	✓	✓	69
East Timor	✓	✓	✓	✓	52
Ecuador	✓	✓	✓	✓	67
El Salvador	✓	✓	✓	✓	69
Estonia	✓	✓	✓	✓	58
Ethiopia	✓	✓	✓	✓	47
Fiji	✓	✓	✓	—	45
Finland	✓	✓	✓	✓	78
France	✓	✓	✓	✓	62
Gambia	✓	✓	✓	✓	51
Georgia	✓	✓	✓	✓	62
Germany	✓	✓	✓	✓	69	16
Ghana	✓	✓	✓	✓	66
Greece	✓	✓	✓	✓	70
Guatemala	✓	✓	✓	✓	67
Guinea	✓	✓	✓	✓	49
Guyana	✓	✓	✓	✓	51
Honduras	✓	✓	✓	✓	69
Hungary	✓	✓	✓	✓	66
Iceland	✓	✓	✓	✓	66
India	✓	✓	✓	✓	56
Indonesia	✓	✓	✓	✓	69
Iran	✓	✓	✓	✓	51
Ireland	✓	✓	✓	✓	61
Israel	✓	✓	✓	✓	63
Italy	✓	✓	✓	✓	80
Ivory Coast	✓	✓	✓	✓	55
Jamaica	✓	✓	✓	✓	60
Japan	✓	✓	✓	✓	59
Jordan	✓	✓	✓	✓	57
Kazakhstan	✓	✓	✓	✓	61
Kenya	✓	✓	✓	✓	66
Kosovo	✓	✓	✓	✓	61
Kuwait	✓	✓	✓	✓	58
Kyrgyzstan	✓	✓	✓	✓	50
Latvia	✓	✓	✓	✓	73
Lebanon	✓	✓	✓	✓	53
Liberia	✓	✓	✓	✓	49
Liechtenstein	✓	✓	✓	✓	46
Lithuania	✓	✓	✓	✓	57
Luxembourg	✓	✓	✓	✓	56
Malawi	✓	✓	✓	✓	48
Maldives	✓	✓	✓	✓	52
Malta	✓	✓	✓	✓	55
Mexico	✓	✓	✓	✓	82	32
Moldova	✓	✓	✓	✓	61
Monaco	✓	✓	✓	—	36
Mongolia	✓	✓	✓	✓	60
Montenegro	✓	✓	✓	✓	69
Morocco	✓	✓	✓	✓	55
Mozambique	✓	✓	✓	✓	51
Namibia	✓	✓	✓	✓	51
Nepal	✓	✓	✓	✓	52
Netherlands	✓	✓	✓	✓	76
New Zealand	✓	✓	✓	✓	75
Nicaragua	✓	✓	✓	✓	66
Niger	✓	✓	✓	✓	49
Nigeria	✓	✓	✓	✓	63
North Macedonia	✓	✓	✓	✓	57
Norway	✓	✓	✓	✓	72
Pakistan	✓	✓	✓	✓	51
Palau	✓	✓	✓	—	45
Panama	✓	✓	✓	✓	68
Paraguay	✓	✓	✓	✓	70
Peru	✓	✓	✓	✓	68
Philippines	✓	✓	✓	✓	69
Poland	✓	✓	✓	✓	61
Portugal	✓	✓	✓	✓	75
Qatar	✓	✓	✓	✓	51
Romania	✓	✓	✓	✓	66
Russia	✓	✓	✓	✓	67
Rwanda	✓	✓	✓	✓	58
Saint Kitts and Nevis	✓	✓	✓	✓	47
San Marino	✓	✓	✓	—	35
Saudi Arabia	✓	✓	✓	✓	53
Senegal	✓	✓	✓	✓	54
Serbia	✓	✓	✓	✓	59
Seychelles	✓	✓	✓	✓	48
Sierra Leone	✓	✓	✓	✓	55
Slovakia	✓	✓	✓	✓	66
Slovenia	✓	✓	✓	✓	78
South Africa	✓	✓	✓	✓	69
South Korea	✓	✓	✓	✓	75
South Sudan	✓	✓	✓	—	44
Spain	✓	✓	✓	✓	74
Sri Lanka	✓	✓	✓	✓	52
Sudan	✓	✓	✓	✓	45
Sweden	✓	✓	✓	✓	75
Switzerland	✓	✓	✓	✓	59	26
Taiwan	✓	✓	✓	✓	61
Tajikistan	✓	✓	✓	✓	46
Tanzania	✓	✓	✓	✓	64
Thailand	✓	✓	✓	✓	52
Togo	✓	✓	✓	✓	49
Trinidad and Tobago	✓	✓	✓	✓	48
Tunisia	✓	✓	✓	✓	57
Turkey	✓	✓	✓	✓	63
Uganda	✓	✓	✓	✓	73
Ukraine	✓	✓	✓	✓	67
United Arab Emirates	✓	✓	✓	✓	51
United Kingdom	✓	✓	✓	✓	67
United States	✓	✓	✓	✓	96	51
Uruguay	✓	✓	✓	✓	74
Uzbekistan	✓	✓	✓	✓	49
Vanuatu	✓	✓	✓	—	47
Venezuela	✓	✓	✓	✓	62
Vietnam	✓	✓	✓	✓	54
Yemen	✓	✓	✓	✓	50
Zambia	✓	✓	✓	✓	50
Zimbabwe	✓	✓	✓	✓	51

Subnational Laws

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

United States (51)

Fiscal transparency law is set state by state. UnGovr tracks 51 state-level jurisdictions, each scored on its own statute.

Browse all United States fiscal transparency laws →

Australia (8)

Jurisdiction	Budget	Expenditure	Audit	Contracts	Score
Australian Capital Territory	✓	✓	✓	✓	66
New South Wales	✓	✓	✓	✓	71
Northern Territory	✓	✓	✓	✓	66
Queensland	✓	✓	✓	✓	73
South Australia	✓	✓	✓	✓	66
Tasmania	✓	✓	✓	✓	66
Victoria	✓	✓	✓	✓	73
Western Australia	✓	✓	✓	✓	66

Brazil (27)

Jurisdiction	Budget	Expenditure	Audit	Contracts	Score
Acre	✓	✓	✓	✓	69
Alagoas	✓	✓	✓	✓	69
Amapá	✓	✓	✓	✓	69
Amazonas	✓	✓	✓	✓	71
Bahia	✓	✓	✓	✓	71
Ceará	✓	✓	✓	✓	71
Distrito Federal	✓	✓	✓	✓	71
Espírito Santo	✓	✓	✓	✓	71
Goiás	✓	✓	✓	✓	71
Maranhão	✓	✓	✓	✓	69
Mato Grosso	✓	✓	✓	✓	71
Mato Grosso do Sul	✓	✓	✓	✓	71
Minas Gerais	✓	✓	✓	✓	76
Pará	✓	✓	✓	✓	71
Paraíba	✓	✓	✓	✓	69
Paraná	✓	✓	✓	✓	71
Pernambuco	✓	✓	✓	✓	71
Piauí	✓	✓	✓	✓	69
Rio de Janeiro	✓	✓	✓	✓	75
Rio Grande do Norte	✓	✓	✓	✓	69
Rio Grande do Sul	✓	✓	✓	✓	73
Rondônia	✓	✓	✓	✓	69
Roraima	✓	✓	✓	✓	69
Santa Catarina	✓	✓	✓	✓	71
São Paulo	✓	✓	✓	✓	76
Sergipe	✓	✓	✓	✓	69
Tocantins	✓	✓	✓	✓	69

Canada (13)

Jurisdiction	Budget	Expenditure	Audit	Contracts	Score
Alberta	✓	✓	✓	✓	68
British Columbia	✓	✓	✓	✓	70
Manitoba	✓	✓	✓	✓	65
New Brunswick	✓	✓	✓	✓	64
Newfoundland and Labrador	✓	✓	✓	✓	65
Nova Scotia	✓	✓	✓	✓	64
Northwest Territories	✓	✓	✓	✓	59
Nunavut	✓	✓	✓	✓	59
Ontario	✓	✓	✓	✓	73
Prince Edward Island	✓	✓	✓	✓	64
Quebec	✓	✓	✓	✓	63
Saskatchewan	✓	✓	✓	✓	60
Yukon	✓	✓	✓	✓	59

Switzerland (26)

Jurisdiction	Budget	Expenditure	Audit	Contracts	Score
Aargau	✓	✓	✓	✓	62
Appenzell Ausserrhoden	✓	✓	✓	✓	59
Appenzell Innerrhoden	✓	✓	✓	✓	59
Basel-Landschaft	✓	✓	✓	✓	62
Basel-Stadt	✓	✓	✓	✓	63
Bern	✓	✓	✓	✓	63
Fribourg	✓	✓	✓	✓	62
Geneva	✓	✓	✓	✓	65
Glarus	✓	✓	✓	✓	59
Graubuenden	✓	✓	✓	✓	62
Jura	✓	✓	✓	✓	59
Luzern	✓	✓	✓	✓	62
Neuchatel	✓	✓	✓	✓	62
Nidwalden	✓	✓	✓	✓	59
Obwalden	✓	✓	✓	✓	59
Schaffhausen	✓	✓	✓	✓	59
Schwyz	✓	✓	✓	✓	59
Solothurn	✓	✓	✓	✓	62
St. Gallen	✓	✓	✓	✓	62
Thurgau	✓	✓	✓	✓	59
Ticino	✓	✓	✓	✓	63
Uri	✓	✓	✓	✓	59
Valais	✓	✓	✓	✓	62
Vaud	✓	✓	✓	✓	63
Zug	✓	✓	✓	✓	62
Zurich	✓	✓	✓	✓	63

Germany (16)

Jurisdiction	Budget	Expenditure	Audit	Contracts	Score
Baden-Wuerttemberg	✓	✓	✓	✓	68
Bavaria	✓	✓	✓	✓	70
Berlin	✓	✓	✓	✓	68
Brandenburg	✓	✓	✓	✓	68
Bremen	✓	✓	✓	✓	68
Hamburg	✓	✓	✓	✓	68
Hesse	✓	✓	✓	✓	68
Lower Saxony	✓	✓	✓	✓	68
Mecklenburg-Vorpommern	✓	✓	✓	✓	68
North Rhine-Westphalia	✓	✓	✓	✓	69
Rhineland-Palatinate	✓	✓	✓	✓	68
Saarland	✓	✓	✓	✓	68
Saxony	✓	✓	✓	✓	71
Saxony-Anhalt	✓	✓	✓	✓	68
Schleswig-Holstein	✓	✓	✓	✓	68
Thuringia	✓	✓	✓	✓	68

Mexico (32)

Jurisdiction	Budget	Expenditure	Audit	Contracts	Score
Aguascalientes	✓	✓	✓	✓	64
Baja California	✓	✓	✓	✓	64
Baja California Sur	✓	✓	✓	✓	64
Campeche	✓	✓	✓	✓	64
Mexico City	✓	✓	✓	✓	66
Chiapas	✓	✓	✓	✓	64
Chihuahua	✓	✓	✓	✓	64
Coahuila	✓	✓	✓	✓	64
Colima	✓	✓	✓	✓	64
Durango	✓	✓	✓	✓	64
State of Mexico	✓	✓	✓	✓	64
Guanajuato	✓	✓	✓	✓	64
Guerrero	✓	✓	✓	✓	64
Hidalgo	✓	✓	✓	✓	64
Jalisco	✓	✓	✓	✓	64
Michoacan	✓	✓	✓	✓	64
Morelos	✓	✓	✓	✓	64
Nayarit	✓	✓	✓	✓	64
Nuevo Leon	✓	✓	✓	✓	64
Oaxaca	✓	✓	✓	✓	64
Puebla	✓	✓	✓	✓	64
Queretaro	✓	✓	✓	✓	64
Quintana Roo	✓	✓	✓	✓	64
San Luis Potosi	✓	✓	✓	✓	64
Sinaloa	✓	✓	✓	✓	64
Sonora	✓	✓	✓	✓	64
Tabasco	✓	✓	✓	✓	64
Tamaulipas	✓	✓	✓	✓	64
Tlaxcala	✓	✓	✓	✓	64
Veracruz	✓	✓	✓	✓	64
Yucatan	✓	✓	✓	✓	64
Zacatecas	✓	✓	✓	✓	64