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Newfoundland and Labrador

Newfoundland and Labrador Transparency and Accountability Act (SNL 2007 c T-17.01)

Transparency and Accountability Act SNL 2007 c T-17.01 (assembly.nl.ca returns 500 as of May 2026 — server issue; statute is publicly citable from NL Assembly records); Financial Administration Act RSNL 1990 c F-8; Auditor General Act RSNL 1990 c A-22; Public Procurement Act SNL 2019 c P-44.2

Statute text →

Fiscal Transparency: 65/100 (good)
65
out of 100
limited
28 of 37 scored fields populated. Higher = stronger statutory transparency requirements.
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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 —

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