37 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
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 |
No
|
| 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 |
annual
|
Independent Auditmax 12 pts
| Audit required |
✓ Yes
|
| Auditor independent of entity |
✓ Yes
|
| Auditor selection method |
elected
|
| Audit frequency |
annual
|
| Audit reports public |
✓ Yes
|
| Audit scope |
financial
|
Contract & Procurementmax 10 pts
| Public bidding required |
✓ Yes
|
| Public bidding threshold |
50,000
USD
|
| 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 |
monthly
|
| Year-end report deadline |
180 days after fiscal year
|
| Citizens budget required |
No
|
Enforcement & Oversightmax 10 pts
| Non-compliance penalties |
No
|
| 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 |
No
|
| Overtime reporting |
No
|
Capital & Asset Disclosuremax 8 pts
| Capital plan required |
✓ Yes
|
| Asset inventory required |
No
|
| Surplus asset disposal transparency |
✓ Yes
|
← All United States fiscal laws ·
All Fiscal Transparency Laws
