29 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
Baden-Württemberg's fiscal transparency framework rests on the Landeshaushaltsordnung Baden-Württemberg (LHO BW, GBl. 2018 S. 433) and the Landesverfassung BW (LV BW) Art. 84. LV BW Art. 84 Abs. 2 implements the Schuldenbremse from 2013 — one of the earlier Land implementations. The LHO BW §28 requires 5-year Finanzplanung with capital expenditure projections. The Rechnungshof Baden-Württemberg is constitutionally independent and publishes annual Berichte to the Landtag. BW participates in the Stabilitätsrat (GG Art. 109a). Procurement: GWB + UVgO. HinSchG (federal) applies. URL verified: landesrecht-bw.de HTTP 200. Currency: EUR; fiscal year: calendar year.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required |
✓ Yes
|
| Budget published online |
✓ Yes
|
| Budget publication timeline |
90 days before fiscal year
|
| 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
|
| Public bidding threshold |
25,000
EUR
|
| Contract publication required |
✓ Yes
|
| Bid award disclosure |
✓ Yes
|
| Beneficial ownership disclosure |
No
|
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required |
✓ Yes
|
| Pension liability disclosure |
—
|
| 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 |
✓ Yes
|
| 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 |
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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