Northwest Territories
NWT Financial Administration Act (RSNWT 1988 c F-4)
Financial Administration Act RSNWT 1988 c F-4 (justice.gov.nt.ca/en/files/legislation/financial-administration/financial-administration.a.pdf, HTTP 200); Audit Act RSNWT 1988 c A-7; Procurement Act SNWT 2015 c 24
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The Northwest Territories' fiscal transparency framework is governed by the Financial Administration Act (RSNWT 1988 c F-4, justice.gov.nt.ca PDF confirmed HTTP 200), which governs the Consolidated Revenue Fund, public accounts, and financial accountability of territorial government under the constitutional framework of the Northwest Territories Act (RSC 1985 c N-27). The NWT Auditor General function is performed by the federal Office of the Auditor General of Canada under a service arrangement, providing independent financial and performance audit. NWT has NO standalone IFI. The Procurement Act (SNWT 2015 c 24) governs public procurement. Annual capital estimates are published as part of the territorial budget. Salary disclosure for the territorial public service is limited compared to provinces. 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 | annual |
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 | — |
| 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 | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |