United States
US Federal Fiscal Transparency Framework
31 U.S.C. § 1101 et seq.; Pub. L. 103-62; Pub. L. 109-282; Pub. L. 113-101
96
out of 100
strong
37 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
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Federal framework combines constitutional appropriations, Budget and Accounting Act, CFO Act, Single Audit Act, FFATA/DATA Act, IG Act, and GAO oversight.
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 | ✓ Yes |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | transaction |
| Public expenditure portal required | ✓ Yes |
| Expenditure reporting frequency | monthly |
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 | 10,000 |
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | ✓ Yes |
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 | monthly |
| Year-end report deadline | 75 days after fiscal year |
| Citizens budget required | ✓ Yes |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | ✓ Yes |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | ✓ Yes |
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 | all |
| Pension benefit disclosure | ✓ Yes |
| Overtime reporting | ✓ Yes |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | ✓ Yes |
| Surplus asset disposal transparency | ✓ Yes |