Nunavut
Nunavut Financial Administration Act (RSNWT(Nu) 1988 c F-4)
Financial Administration Act RSNWT(Nu) 1988 c F-4 as adapted for Nunavut under Nunavut Act SC 1993 c 28 (nunavutlegislation.ca/en/consolidated-law/financial-administration-act-official-consolidation, HTTP 200); Audit Act RSNWT(Nu) 1988 c A-7; Procurement Act SNu 2022 c 10
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Nunavut's fiscal transparency framework is governed by the Financial Administration Act (RSNWT(Nu) 1988 c F-4 as adapted for Nunavut, nunavutlegislation.ca confirmed HTTP 200, noted as 'official consolidation: not current' pending S.Nu. 2025 c 22 s 46 update), which was inherited from the NWT legislative framework upon Nunavut's creation in 1999 under the Nunavut Act (SC 1993 c 28). The Government of Nunavut has a small legislative capacity relative to the provinces. The Auditor General function is performed by the federal Office of the Auditor General of Canada under a service arrangement. Nunavut has NO standalone IFI. The Procurement Act (SNu 2022 c 10) governs public procurement. Budget transparency capacity is more limited than provinces due to small territorial government size. 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 | — |