28 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
Newfoundland and Labrador has a distinctive dual-framework structure. The Transparency and Accountability Act (SNL 2007 c T-17.01) sets binding performance-based accountability requirements for government departments and agencies. The Financial Administration Act (RSNL 1990 c F-8) governs the Consolidated Revenue Fund and public accounts. The Auditor General (Auditor General Act RSNL 1990 c A-22) is an independent officer conducting financial and value-for-money audits. NL has NO standalone IFI. The Public Procurement Act (SNL 2019 c P-44.2) governs procurement. NL publishes quarterly reports on the provincial economy and fiscal situation. NOTE: assembly.nl.ca returns HTTP 500 for all requests as of May 2026 (server error on the entire assembly site); statute is publicly citable from NL Assembly records. 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 |
—
|
| Revenue forecasting required |
✓ Yes
|
| Tax rate publication |
✓ Yes
|
| Fee schedule publication |
✓ Yes
|
Compensation & Payrollmax 8 pts
| Salary disclosure required |
✓ Yes
|
| Salary disclosure scope |
executives
|
| Pension benefit disclosure |
—
|
| Overtime reporting |
—
|
Capital & Asset Disclosuremax 8 pts
| Capital plan required |
✓ Yes
|
| Asset inventory required |
—
|
| Surplus asset disposal transparency |
—
|
← All Canada fiscal laws ·
All Fiscal Transparency Laws
