30 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
Saxony's fiscal transparency framework rests on the Sächsische Haushaltsordnung (SächsHO, SächsGVBl. 2013 S. 910) and the Sächsische Verfassung (SächsVerf) Art. 95. SächsVerf Art. 95 implements the Schuldenbremse from 2013, with a Normenkontrollrat review mechanism. SächsHO §72 requires an annual Vermögensnachweis (asset statement) — confirmed published. The Sächsischer Rechnungshof publishes annual Jahresberichte to the Sächsischer Landtag. Procurement: GWB + UVgO. HinSchG (federal) applies. URL verified: revosax.sachsen.de vorschrift/4270 HTTP 200 (title: 'Sächsische Haushaltsordnung – SäHO'). 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 |
✓ Yes
|
| Surplus asset disposal transparency |
—
|
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