30 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
Rio de Janeiro's state fiscal transparency framework is anchored in the Constituição do Estado do Rio de Janeiro (1989), Lei Complementar Estadual 63/1990 (Lei Orgânica do TCE-RJ), and LC Estadual 99/2009 (Acesso à Informação RJ). RJ is the only Brazilian estado with a confirmed state-level fiscal oversight body: the Conselho de Supervisão do Regime de Recuperação Fiscal (created under RRF — LC federal 159/2017 — following RJ's severe fiscal crisis from 2016). The RRF adds enhanced fiscal disclosure obligations beyond the LRF floor. The TCE-RJ conducts external control of state accounts and those of the 92 municípios fluminenses. The federal LRF applies as binding floor; LC 131/2009 requires real-time portal. Asset inventory required under TCE-RJ mandate and RRF compliance. TCE-RJ website: https://www.tce.rj.gov.br (timeout during verification — CF/Cloudflare protection; URL known-good). Fiscal year: calendar year.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required |
✓ Yes
|
| Budget published online |
✓ Yes
|
| Budget publication timeline |
—
|
| Machine-readable budget format |
—
|
| Draft budget required before adoption |
✓ Yes
|
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required |
✓ Yes
|
| Expenditure granularity |
department
|
| Public expenditure portal required |
✓ Yes
|
| Expenditure reporting frequency |
quarterly
|
Independent Auditmax 12 pts
| Audit required |
✓ Yes
|
| Auditor independent of entity |
✓ Yes
|
| Auditor selection method |
appointed independent
|
| Audit frequency |
annual
|
| Audit reports public |
✓ Yes
|
| Audit scope |
financial performance
|
Contract & Procurementmax 10 pts
| Public bidding required |
✓ Yes
|
| Contract publication required |
✓ Yes
|
| Bid award disclosure |
✓ Yes
|
| Beneficial ownership disclosure |
No
|
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required |
✓ Yes
|
| Pension liability disclosure |
✓ Yes
|
| Contingent liability disclosure |
✓ Yes
|
| Voter approval required for new debt |
No
|
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required |
✓ Yes
|
| Interim reporting frequency |
quarterly
|
| Year-end report deadline |
60 days after fiscal year
|
| Citizens budget required |
—
|
Enforcement & Oversightmax 10 pts
| Non-compliance penalties |
✓ Yes
|
| Fiscal oversight body |
✓ Yes
|
| Whistleblower protections |
✓ Yes
|
| Legislative budget office |
No
|
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting |
—
|
| Revenue forecasting required |
✓ Yes
|
| Tax rate publication |
✓ Yes
|
| Fee schedule publication |
—
|
Compensation & Payrollmax 8 pts
| Salary disclosure required |
✓ Yes
|
| Salary disclosure scope |
all
|
| Pension benefit disclosure |
✓ Yes
|
| Overtime reporting |
—
|
Capital & Asset Disclosuremax 8 pts
| Capital plan required |
✓ Yes
|
| Asset inventory required |
✓ Yes
|
| Surplus asset disposal transparency |
—
|
← All Brazil fiscal laws ·
All Fiscal Transparency Laws
