Alberta
Alberta Fiscal Planning and Transparency Act (SA 2015 c 24)
Fiscal Planning and Transparency Act SA 2015 c 24 (Alberta Statutes, R.S.A. 2000 c F-14.5 superseded; Fiscal Transparency and Accountability Act SA 2015, chapter 24); Financial Administration Act RSA 2000 c F-12; Government Accountability Act SA 2003 c G-7.2; Auditor General Act RSA 2000 c A-46
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Alberta's provincial fiscal transparency framework is anchored in the Fiscal Planning and Transparency Act (SA 2015 c 24, formerly the Government Accountability Act) and the Financial Administration Act (RSA 2000 c F-12). The FPTA requires a fiscal plan covering a minimum three-year period tabled with the budget, mid-year update, and year-end report. Alberta publishes quarterly fiscal updates and an annual Tax Expenditure and Fiscal Evaluation Report (TEFER). The Auditor General (RSA 2000 c A-46) is an independent officer of the Legislative Assembly conducting financial, compliance, and value-for-money audits. Alberta has NO standalone independent fiscal institution (IFI). Public Sector Compensation Transparency Act SA 2014 c P-40.5 requires disclosure of all public sector employees above a threshold (~$125K). Alberta Purchasing Connection portal serves as the public procurement transparency platform. URL note: kings-printer.alberta.ca returns server error pages to automated fetchers (CDN block) but the F14P5 act is publicly accessible via the Alberta King's Printer catalog. Fiscal year: April 1 to March 31.
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 | — |
| 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 | 180 days after fiscal year |
| Citizens budget required | — |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | ✓ Yes |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | ✓ Yes |
|---|---|
| Salary disclosure scope | all |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |