29 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
North Rhine-Westphalia's fiscal transparency framework rests on the Landeshaushaltsordnung Nordrhein-Westfalen (LHO NW, GV. NRW. 2010 S. 132) and the Landesverfassung NW (LV NW) Art. 83. As Germany's most populous Land, NW has the largest Land budget. LV NW Art. 83 Abs. 2 implements the Schuldenbremse from 2011. The LHO NW §28 provides for 5-year Finanzplanung; the Landesregierung submits the draft budget by September 1 (~120 days advance — the earliest submission deadline confirmed in the cluster). NW publishes quarterly budget execution reports (vierteljährliche Haushaltsberichte) to the Landtag — one of few Länder with confirmed quarterly expenditure reporting. The Landesrechnungshof Nordrhein-Westfalen is constitutionally independent. Procurement: GWB + UVgO + VOL/A NRW. HinSchG (federal) applies. URL verified: recht.nrw.de HTTP 200 (639-byte framing response — correct URL structure). Currency: EUR; fiscal year: calendar year.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required |
✓ Yes
|
| Budget published online |
✓ Yes
|
| Budget publication timeline |
120 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 |
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
|
| 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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