Government Spending 10% open (avg.)

Expenses are published as part of the “Clarity” program of Law 3861/2010, which introduced for the first time in Greece the obligation to publish all the decisions of government and all administrative entities on the Internet.

Central Government departments are required to regularly publish lists of all financial transactions spending over £25,000; some departments publish transactions down to £500 or lower. The business rules and the format is described at http://webarchive.nationalarchives.gov.uk/20130129110402/http://www.hm-treasury.gov.uk/psr_transparency_index.htm The data is re-usable under the UK's Open Government Licence.

In addition summarised spending information by month x department x type of goods/services is available quarterly from the Treasury (Ministry of Finance) COINS/OSCAR database - see for instance https://www.gov.uk/government/collections/hmt-oscar-publishing-from-the-database This is also available under the Open Government Licence. The data was last updated/released in September 2014.

2014 reviewer comment: The data in no longer available through COINS or 'Where does my money go'. It can be found on data.gov.uk platform. I added the correct link to the information and a link to the data license.

2015 reviewer comment: OSCAR is not sufficient - it is an aggregation of transactions by budget code, not the detail of the transactions themselves. The monthly spend by government departments is scattered across gov.uk and data.gov.uk and is frequently out of date. For example at the time of writing the Cabinet Office itself is 12 months out of date: https://www.gov.uk/government/publications/cabinet-office-spend-data and http://data.gov.uk/dataset/financial-transactions-data-co (latest shown is August 2014, current date is September 2015.

Data till 2011 is published on the open data catalogue http://dados.gov.br

More recent data can be downloaded also from the Transparency Portal: http://www.transparencia.gov.br/downloads/ as bulk download per month (the size of each file is so big that this can be regarded as bulk download)

Neither the Transparency Portal nor the Open Data Catalogue specify the license of the data, Example: http://dados.gov.br/dataset/despesas-diretas-do-poder-executivo-federal-publicados-no-portal-da-transparencia/resource/a8eac0a2-7c69-42fe-95fb-4d1819beece1

Data on a certain type of spending (funds voluntarily transferred from federal to other levels of government or from federal government to non-profit organizations) is available on an open data RESTful API, updated daily: http://dados.gov.br/dataset/siconv . It is openly licensed. However, a bulk download is available only for an outdated version of the data.

This data is updated every day.

Bugdet payments and spending reports are available on daily basis. File type is CSV but it is constructed in a non-machine readable way. License is not specified but the data is made available on an open data platform (still does not count).

Ministry of Finance has launched the transparency project named eData which is primarily focused on publishing transactions of the National Treasury.

Consolidated spending data from 2008 to 2015 can be queried through an online database.

Data is on transactional level and it is very detailed and in a monthly report - http://www.finanzas.gob.ec/transparencia/

The IGAE website offers a monthly updated Government Spending excel file for 2015 Government Budget (actual), but this dataset doesn't matches the following evaluation criteria:

• No Individual record of transactions, just aggregated figures.
• Therefore, no date of the transactions.

That's why we marked a 'No' on the "Publicly available" question. The same organization is offering a more detailed spending excel file for the 2014 spending.

http://www.transparenciapresupuestaria.gob.mx is a very nice website detailing government spending. However it does not include transactional data but only indicates that the data exists and is digital.

Comments to the reviewer and OD Index: Neither the International Monetary Funds’ (IMF) Fiscal Transparency Code of 2014 nor the Organization for Economic Cooperation and Development’s (OECD) Council on Budgetary Governance Recommendations of 2015 make reference to transactional information (including individual transaction records) as a relevant aggregate but, in terms of openness, stress particularly on coverage, comparability, fullness and relevance, establishing clear and homogenous expenditures classifications.

Therefore, it is important to mention that the Open Budget Survey, conducted by the International Budget Partnership does not contemplate transactional information as part of the neither the survey. Nevertheless, it does include the transparency of disaggregated information by line item according to the established recognized classifications.

In accordance to the above-mentioned and globally recognized best practices on fiscal transparency, the Mexican fiscal transparency portal: www.transparenciapresupuestaria.gob.mx does provide for substantial and open spending information, as acknowledged by the International Budget Partnership in their Open Budget Index score for 2015 in open formats.

Finally, it is noteworthy that 2014 and 2015 index, according to the website, has the same parameters of evaluating this variable, nonetheless the evaluation with same (and even more) information published from year to year has brought the assessment down. Therefore, for it to be a comparable and functional index, it should disclose the methodology changes that generate this downgrade.

A portal of the ministry of finance: http://www.pte.gov.co/WebsitePTE/ has a very user friendly way of accessing aggregated spending data but no transactional data.

http://www.dgbas.gov.tw/public/Attachment/4828914358VPAUQXD.xls shows the aggregated data which indicates the transactional data exists and is digital.

Individual transactions are not public. A monthly summary is published online. See PDF documents at the top right of the linked page. Summary can be found here - http://www.budget.public.lu/lu/budget2016/evaluation-mensuelle

There is aggregated data for spending data, but not not transactional data.

The national transactional spending data is not available but aggregated results are available and very fresh which indicates the data exists and is digital.

Procurement data (which is a big subset of national spending data but not counted as part of this dataset) is however available as open data. It can be downloaded in bulk from: http://comprasestatales.gub.uy/inicio/datos-abiertos/interfaz-consulta-publicaciones /interfaz-consultas-publicaciones.

XML files in a dataset in Uruguay's CKAN instace at https://catalogodatos.gub.uy/dataset/compras-estatales correspond to the codelists used in the actual data.

The execution of the budget is presented in a financial reporting system: http://www.hacienda.gov.py/analytics/saw.dll?Go

This indicates that the data exists and is digital but it is aggregated.

Comments about procurement platform which is not considered enough:

• Quality of the Data (Content): 10, all information is available in great detail.
• Quality of Data (Structure): 6, the data format is PDF or Excel, which are not the most user-friendly formats.

All government spending must go through the e-procurement platform (source of spending data) except salaries which are exempt from it. The producrement phases are: planning, tender, award, contract, admemends, implementation. At the time of the review, all this information, except "implementation" (which contains the payment information) is available at the open data platfrom from the "Dirección Nacional de Contrataciones Públicas" which can be browsed and downloaded in bulk and via an HTTP API at https://www.contrataciones.gov.py/datos.

However, the individual payment information can still be queried at the provided link, and the DNPC is in the process of integrating this phase in their open data portal.

The information available on the web is constantly updated.

Records of spending on a transactional level is not openly available online, and have to be requested.

There are some higher-level numbers available;

Monthly expenses: http://www.dfo.no/no/Forvaltning/Statsregnskapet/Manedlig-statsregnskap/

Statistics Norway: https://www.ssb.no/statistikkbanken/selecttable/hovedtabellHjem.asp?KortNavnWeb=statsregn&CMSSubjectArea=offentlig-sektor&checked=true

The Italian Government has released Soldi Pubblici, http://soldipubblici.gov.it/ based on the data available through the SIOPE platform. This is the Information system through which any treasurer of public agencies reports payments on daily basis. The data however is aggregated and not transactional but the frequency indicates the data exists and is digital.

The data does exist as presented on http://data.mfcr.cz/en/node/93

Aggregated data is available on http://www.digepres.gob.do/?page_id=969

The Montserrat government releases quarterly budget performance reports. e.g.: http://www.gov.ms/wp-content/uploads/2014/10/Budget-Performance-Report-Q2-2014-15-UL20141022.pdf for the second quarter of the 2014/2015 fiscal year. This indicates that the data exists and is digital but the transactional data is not public.

IBP's Open Budget Survey shows that the year end report exists. In the Open Budget Library has a 2013/2014 copy which indicates that the data exists and is digital.

Data on all projects funded by donors through government can be found on National Treasury platform which is an application run and managed by the Ministry of Finance that allows users to effectively track, update, and analyze project inputs, outputs, outcomes and impact in all counties in Kenya.

Data is not publicly available since it requires login credentials as shown from the source: http://e-promis.treasury.go.ke/e-promis/

Also that's limited to donors. The year-end report and audit reports do exist according to IBP's Open Budget Survey Explorer and they're very recent according to the Open Budget Library which indicates that the data exists and is digital.

The documents that are available in the Budget & Spending Documents webpage do not meet the above criteria especially in regard to individual records of transactions, date of transactions and transactions updated on a monthly basis.

Budget & Spending Documents https://www.mof.gov.tl/budget-spending/budget-treasury-documents/?lang=en

This still indicates that the data exists and is digital.

http://www.ag.mof.gov.il/AccountantGeneral/BudgetExecution/BudgetExecutionTopNavEng indicates that the data exists and is digital but transactional data is not published.

Data on Government Spending exists but it is very spreaded in the website. Detailed information is provided mainly in PDF format, but some aggregated data for different years is also provided through excel files in the URL: http://www.transparenciafiscal.gob.sv/portal/page/portal/PTF

That indicates that the data exists and is digital.

The information provided by government officials in Kazakhstan (by default) is open for reuse, publishing as cited by the law. The website provides information about government spendings (local and nationwide) albeit in aggregated form but the data seems to exist and be in digital form.

The government publishes monthly financial reports: http://www.gov.tc/treasury/index.php/publications/government-financial-reports/7-2015-monthly-financial-reports which indicates that the data exists and is digital.

Annual accounts for 2003 to 2014 are available at http://www.gov.je/Government/PlanningPerformance/BudgetAccounts/Pages/StatesofJersey2008Accounts.aspx

Not clear if detailed spending records could be retrieved from the government offices (Regeringskansliet) under a FOIA request.

Latest annual report is from 2014 (last budget year): http://www.regeringen.se/sveriges-regering/finansdepartementet/statens-budget/tidigare-budgetar/ which indicates that the data exists and is in digital form.

The government of Bahrain seems to collect transactional data digitally given their most recent final accounts statement: http://www.mofne.gov.bh/showdatafile.asp?rid=2991&ftype=file1 but no transactional data is published.

The Contraloría General de la República has information about public spending of different public institutions: https://cgrweb.cgr.go.cr/apex/f?p=10263:3:0::NO:::

Nevertheless the site is not friendly and the data is only aggregated.

Budget execution is available at: http://siafmuni.minfin.gob.gt/siafmuni/MainGenerica.aspx?pResolucion=1024&pForma=GASTOSnew.aspx?pResolucion=1024 but only shows aggregated results. The data still seems to exist in digital form.

Certain data assets of The State Treasurey internet reporting system (http://netra.fi) are available on Finnish data portal http://avoindata.fi. The data is available in aggregated form, not transactional but it is clear that the data exists and is digital.

Data is aggregated, not in a transactional form.

Summarized by month at this url: http://contraloria.gob.pa/index.php?opcion=InfContral

If you know the number of the check or contract you can look it up on their site: http://www.contraloria.gob.pa/Sicowebconsultas/buscar.aspx

I have extracted most of the data and published it here: http://www.panadata.net/contraloria

There are 4 types of spending data published by the Ministry of Finance, albeit in aggregated form, not as transactional data:

1. Budget spending by ministry (การเบิกจ่ายเงิน จำแนกตามกระทรวง)
2. Budget spending by economic type and ministry (การเบิกจ่ายเงิน จำแนกตามลักษณะเศรษฐกิจและกระทรวง)
3. Budget spending by spending type (การเบิกจ่ายเงิน จำแนกตามหมวดรายจ่าย)
4. Budget spending by sub-spending type (การเบิกจ่ายเงิน จำแนกตามหมวดรายจ่ายย่อย)

All four types are available at: http://dwfoc.mof.go.th/menu3.htm

This is aggregated data and not transactional data but it indicates that the data exists in digital form

There is a aggregate spending data that are publicly available online as pdf documents. The detailed data can be accessed by request for free.

The spending data are managed by a system named integrated system of the spending at the general direction of budget. The data are stored in a database and not published by default. To access the data, user must write to the ministry of finance, specifying which type of data he want, and also specify the format. If the requested data is not sensible, the direction that is responsible of the data extracts the needed dataset for the requester. Even if there is no license applied, the direction said that there is no restriction to the use of the dataset.

Hence the data exists and is in digital form but not publicly available as one has to go through a government official.

The Ministry of Finance publishes very detailed and thorough reports about planned and actual spending four times a year at: http://www.mof.go.tz/index.php?option=com_content&view=article&id=24:budget-execution-reports&catid=67:budget-execution-reports&Itemid=38F

These reports include tables of aggregated spending data but not transactional data. However this indicates that the data exists and is in digital format.

Budget information is handled by SIGMA system, which can be accessed partially by public servants depending on their field of work. Public only gets the pre-made reports.

Some aggregated spending data is available in PDF from the Ministere Aupres du Premier Ministre Charge du Budget. Detailed and up to date spending data exists and is in a digital format, even for free, but the requester have to write to the minister to ask for access.

The Ministry of Finance makes monthly revenue and spending reports available als XLS files, but these do not list individual items or transactions but list only aggregate expenditures for personell or purchased goods and services (http://mof.ge/en/4646). It's not clear if more detailed information is centrally collected and aggregated on a monthly basis.

On a side note: All government agencies use a centralized e-procurement system to purchase goods and services. Data on non-classified government contracts and bills/receipts is available at https://tenders.procurement.gov.ge. The data includes transactions from state bank accounts to suppliers for the implementation of contracts, but no bulk data is available.

Theoretically this transaction-level spending data should exist since that is how the summarised annual revenue and expenditure reports, found at: http://www.censtatd.gov.hk/hkstat/sub/sp110.jsp can be created.

The Bureau of the Fiscal Service relaunched USAspending.gov in March 2015 with data from October 1, 2008 to present. Agencies are required to submit data files within 30 days after making an award or after making a modification/transaction to an award, except for the DoD which delays its submission by 90 days. Download data in various formats at https://www.usaspending.gov/DownloadCenter/Pages/DataDownload.aspx

These still only represent contracts, grants, loans and other fiancial assistance.

It is really unfortunate that the government of Nepal will not score higher as they provide a daily update of the budget execution status, albeit in aggregated form: http://www.fcgo.gov.np/report-publications/daily-budgetray-status/

The data is clearly there and in digital form.

National expenditure data is available on the website of Controller General of Accounts, Ministry of Finance at http://cga.nic.in/Forms/Accountingproc.aspx and appropritaion account tab contains ministry and department wise Expenditure data at http://cga.nic.in/forms/List.aspx?Lid=3310&id=36 . The data available on the Controller General of Accounts Website is up to date and totally free for public. The OGD India also provides important datasets on government spending and outlays which is totally in the machine readable format. The data available on the Data portal is open for reuse and further study. Data is also available on the Ministry of Finance website "http://www.finmin.nic.in/the_ministry/dept_expenditure/cca/cca_exp_stat.asp".

All this data is unfortunately aggregated but it does indicated that the data exists and is digital.

No data was found but there is a cash management unit operated by the tresasury http://www.treasury.gov.ky/portal/page/portal/tsyhome/what-we-do/cash-management-unit and its collection is sent to the statistical office: http://www.eso.ky/fiscaloperations.html so the data exists and very likely in digital form because of the statistics data.

The public accounts for the Island are published at http://www.gov.gg/CHttpHandler.ashx?id=96602&p=0 (accounts to 31 December 2014, published 30 June 2015). These are not transactional data but indicate that transactional data exists in digital form.

The government spending is managed by the general direction of the budget. All the spending is stored in a database with restricted access. The stored data is about all kind of spending including salary payment. So there is some sensible data that cannot be published. Anyone can do a request for government spending, specifying clearly the type of spending that he need. The general direction of the budget analyses the request and decides if it will give the data or not.

Government spendings reports are still published at end of the following year pending auditing by the Audit bench of the supreme court and the vote by the legislature.

2014 budget spending report is not yet available when 2013 spendings report was released in December 2014 (http://www.presidenceducameroun.com/news/?lang=fr&mode=newsdetails&id=3635). This is why we have so many "No" in this survey. To access the spending data, the requester must write to the minister

There is a detailed open dataset available at http://datos.gob.cl/datasets/ver/31930 with expenditures, broken down by government institution and budget programs but it is not transactional data.

Spending data at transnational level are collected and stored on the financial information system named CHORUS. Data is however not accessible online or offline to the public.

The People’s Progressive Party/Civic (PPP/C) says the David Granger administration appears to have created a parallel treasury as it expressed concern over the exorbitant spending that has been taking place without the apparent lawful and financial processes being followed. The Party, on Saturday, called on Finance Minister Winston Jordan to release a full account of all the monetary and non-monetary contributions received by the Government during the past two weeks. It stated that the recent spending by the Government since it took office lacks accountability and transparency as the PPP/C demanded clarification on several pressing issues.

The rest of the article can be found at: http://www.guyanatimesgy.com/2015/05/31/grangers-govt-has-created-parallel-treasury-pppc/

The data still seems to be collected given a mid year report published beginning of October which shows actual spending of 2014: http://www.finance.gov.gy/images/Docs/Mid%20Year%20Reports/Mid%20Year%202015.pdf

Since this year's criterion requires Individual record of transactions, date of the transactions, government office which had the transaction and name of vendor, we do not think the data provided by the government meets such criterion.

See last year's comment below.

Some data annual expenditure data can also be accessed here: http://www.finances.gov.tn/index.php?option=com_content&view=article&id=127&Itemid=303&lang=fr

As yearly (high level) data is available, we can safely assume that the government has monthly data as well but this is not available online.

Via the Open Data Tunisia portal, the most recent budget/spending data is from 2012 (PDF) http://www.data.gov.tn/fr/index.php?option=com_mtree&task=viewlink&link_id=40&Itemid=187

This does however indicate that the data exists and the Open Budget Library has year end reports for 2014 which indicate digital form.

Ministry of Finance publishes quarterly reports on budget execution. Information is available in Tajik and Russian.

This is validated by IBP's Open Budget Survey which shows in year reports, but no year end report and only an internal audit report. So the data exists and is very likely digital but it may not be complete.

Aggregated government spending is available at http://rikisreikningur.is

Delayed monthly expenditure is available at http://www.opingogn.is/dataset/gjold-eftir-manuoum

A database of government spending exists, however it is not public. For example the statement of accounts for January - September 2014 is available: http://www.pak-ks.org/repository/docs/141031_Pasqyrat_Financiare_Te_hyrat_e_Dedikuara_Janar_-_Sep_2014_ANGLISHT.compressed.PDF

Not available under open license, since you'll have to make an FOI request to get it. Data that is up to date exists. See also http://www.information.dk/databloggen/460345 (Danish) on obtaining the data.

The data clearly exists in government ERP solutions (in multiple machinereadable formats). All expenditure data is transferred in a mandatory format for e-invoices, more at: http://www.digst.dk/Servicemenu/English/Digitisation/NemHandel/NemHandel-initiative-and-infrastructure

More on the format here: http://www.oioubl.info/classes/en/index.html

Aggregated data on public finance is available and regularly updated at: http://www.treasury.gov.tr/default.aspx?nsw=EilDPQez15w=-SgKWD+pQItw=&mid=738&cid=12 &nm=684 but these do not include transactional spending data.

QA review: Change license to Not open, since it says at the footer: ©The information provided by the Undersecretariat of Treasury source is available.

The Ministry of Finance has stated that it will work the coming five years on publishing expenses as open data.

There is a payment system collecting all transactions of the central government in one place: http://www.dsta.nl/english/Subjects/Payment_systems

Argentina has a very informative financial data portal. It shows many analysis for expenditure data in a machine-readable format and bulk download, albeit aggregated data.

The last update of the information was in July 2015 which indicates digital format.

In the same way with the government budget dataset, the government spending dataset is also available on the Open Fiscal Data site managed by the Ministry of Strategy and Finance of the Republic of Korea. However, the publicly available government spending dataset is only at high level, not at transaction-level.

Whenever a transaction occurs in the government, the Open Fiscal Data site is used to record it so we can say that the dataset with transaction-level data exists in the database of the system.

The aggregated data that are publicly available at the program expenditure level but not available at the actual expenditure level, i.e. transactional level.

There was some dispute here, and it was dediced to assume that these do exist even though a link is not provided, as to get to the programme level actual expenditures are required. http://databank.per.gov.ie/Expenditure.aspx

Some aggregate indicators are published every 10 days at:

http://www.mfinante.ro/decadale.html?pagina=domenii

This indicates that the transactional data exists but it is not available.

There is some summary information about spending on monthly basis available at http://www.rozpocet.sk/ and http://www.finance.gov.sk/ (see for example http://www.rozpocet.sk/app/homepage/rozpocetVCislach/monitoringStatnehoRozpoctu/mesacnePlnenie/2014/ and also for example http://www.finance.gov.sk/Default.aspx?CatID=9779) but those do not match the definition used by Census.

The data is still relatively recent (a couple of weeks) which indicates digital form of data.

The Ministry of Finance provides the balance sheet/annual accounts of each fiscal year: http://www.finance.gov.mk/mk/node/575, transactional data is not available to the public, also it is assumed that it exists, as the final accounts represent aggregated data. The report is provided in PDF format, the one for 2014 is available here: http://www.finance.gov.mk/files/u6/ZAVRSNA%20SMETKA%20NA%20BUDZETOT%20NA%20RM%20ZA%202014%20-%20_0.pdf

The Government of Canada released a pilot sample dataset matching the criteria for this category for the fiscal year 2013-2014, which has since been discontinued: http://data.gc.ca/data/en/dataset/2eed2fba-1626-4d2e-a511-389cc6b51ddf . The Government of Canada also has a tool for searching expenditure data, but data availability varies by ministry and department. Data is not month to month - it is aggregated by fiscal year - and it is not very detailed. Data cannot be downloaded. http://www.tbs-sct.gc.ca/ems-sgd/edb-bdd/index-eng.html

(No change since 2014)

The Treasury has detailed up-to-date spending information, but this information is not available online.

There is a service "Valsts budžeta iestāžu izdevumi": http://www.kase.gov.lv/?module=maks&object_id=7446 that claims to provide daily expenditure information but it does not return any data.

The service at www.kase.gov.lv only has old (most recent: 2013) non-machine-readable PDF data behind a JS form and captcha and provides aggregated data, not transactional.

The reports on http://financereports.gov.im include aggregated expenditures and revenues but do not include transactional data.

Extensive discussions took place with the Treasury in 2014; Feedback was submitted on public beta and data upload commitments; agreement in principle to include website analytics to quantify interest, to share with CSOs, developers and other governments on open data path; some discussions with open government lead at Microsoft Europe on shift from quarter end to month end to day end to real time open banking and extensive discussions with http://openbankproject.com

Begroting.be has .xls and .pdf files of the periodic reporting to the EU, summary tables of the government spending in PDF and XLS + PDF files of the detailled government spending of 2015. There is also an indication of a comprehensive dataset that should according to its description contain all transactions: http://www.begroting.be/NL/figures/Pages/databank.aspx

The aggregated spending data are published monthly to show how the budget is executed. That mean that the detailed data are available, but there is no evidence if it is publicly available.

There are digital systems to auditing which shows transactions: http://www.pifra.gov.pk/fabs.html which indicates that the transactional spending data exists. The data is however not public.

No transactional data is available.

Aggregated spending data is available at: http://www.gov.bm/portal/server.pt?open=512&objID=235&&PageID=352&mode=2 (Consolidated Fund audited financials) but requires login authentication.

Whilst budget includes some expenditure information (see e.g. http://data.gov.sg/common/search.aspx?q=budget&page=1) there is no detailed transactional information available as far as we have been able to determine (only aggregated).

There is a dataset on the Philippines open data portal http://data.gov.ph/catalogue/dataset/table-b-1-2010-budget-of-expenditures-and-sources-of-financing that shows aggregated data by type (in a non-machine friendly setup in a machine readable format).

Transactional data is unfortunately not available but aggregated data exists at http://data.go.id/dataset/belanja-pemerintah-indonesia-berdasarkan-realisasi-apbn published under a Creative Commons Attribution license

The Treasury does not publish Government Spending data as defined by this census.

Some government expenditure data is available at the government's budget site, the government's open data portal, and the national statistics website but only in aggregated form.

Annual spending data can be obtained (English, French, German, Italian), but not at a transactional level. Detailed extracts of the yearly reports can also be downloaded in machine-readable form from the Swiss Federal Statistics Office.

The granularity of the spending data is not satisfying: http://www.bundesfinanzministerium.de/Web/DE/Themen/Oeffentliche_Finanzen/Bundeshaushalt/Haushalts_und_Vermoegensrechnungen_des_Bundes/haushalts_vermoegensrechnungen_des_bundes.html

No changes from 2013. No changes from 2014.

The Ministry of Finance releases monthly, regularly updated datasets on the implemented budget (XLS). These datasets contain the monthly aggregate spending of Ministries and other major State bodies of the federal level (EUR 100k). However, these break-downs do not show what these entities spend the money on, no itemized spending data is available. Thus, the level of detail required by this survey is not met. https://service.bmf.gv.at/budget/akthh/2014/_start.htm

Also Statistik Austria (national statistical office) publishes income and expenses on a quarterly basis machine-readable in xls and html and pdf format, see: http://www.statistik.at/web_de/statistiken/wirtschaft/oeffentliche_finanzen_und_steuern/oeffentliche_finanzen/einnahmen_und_ausgaben_des_staates/index.html

According to the Ministry of Finance: http://www.treasury.gov.za/ is collecting this data but it appears not to be accessible publically from an official source.

Annual aggregated expenditure data on specific items (financial statistics) is available from Ministry of Finance.

• http://www.mof.go.jp/budget/budger_workflow/account/fy2014/index.html
• Balance (Monthly): http://www.mof.go.jp/budget/report/revenue_and_expenditure/index.htm
• Stat of expenditure (Quarterly): http://www.mof.go.jp/budget/report/budget_use/index.htm

The phrase: "3) Prohibited use" makes the data non-open.

This website mentions that there are spending reports but they are not available on the website and there is no mention of whether it is digital or not: http://www.finance.gov.bw/index.php?option=com_content&view=article&id=23&Itemid=139&catid=16

This is confirmed by IBP's Open Budget Survey which says the year end report exists. The Open Budget Library has a record of the 2013 year end report which indicates that the data exists but is perhaps not fully digital.

According to IBP's Open Budget Survey the year end report exists which indicates that the data exists. On the Open Budget Library the year end report is for fiscal year 2012-2013 which indicates that the data is not fully digital.

Actual spending report is presented in aggregated form in the budget implementation reports. At the level of presentation, data is minimally useful.

IBP's Open Budget Survey shows a year-end report. The Open Budget Library contains a year end report from 2013 which indicates that the data is not fully digital.

Data is not available but according to http://www.finance.gov.vc/index.php?option=com_content&view=article&id=55&Itemid=42 there is a specific department of the treasury that collects expenditure and revenue transactions on a daily basis. That does not mean that it is done digitally though.

The spending data is not published by default as there are many kinds of spending, including sensitive data. The user can request for the type of data at the ministry, and get access to it for free, but there can be restrictions for the reuse of the data.

The ministry of finance publishes historical expense totals: http://www.mof.gov.kw/MOF_FI/default.aspx which indicates that the data exists. The last one is for fiscal year 2013/2014 so it seems that it isn't fully digital (no totals for last fiscal period).

http://www.tresor-togo.org/index.php?m=r0b0t0d&c=r1b1t1d says the treasury collects this information but nothing is published. So the data should exist but there is no indication of it being digital.

The finance ministry has in the past published budget execution reports but the last one is from 2012. This indicates that the data exists but that it might not be digital (since it takes so long to publish).

According to the IBP's Open Budget Survey China publishes the year end and audit reports which indicates the data exists. The Open Budget Library has a 2012 audit report so the data does not seem to be fully digital.

The data cannot be accessed by the Ministry of Finance (MoF) because there is no Freedom Information Act in federal state whereby MoF is part of the federal state territory.

Link: http://www.treasury.gov.my/?lang=en

The data seems to exist. The IBP's Open Budget Survey reports that there are Year end reports and audit reports public but looking through the Open Budget Library the year end reports are fairly old (2013) so the data is possibly not completely digital.

No evidence showing from the President's Officer website that the data is exist. http://www.myanmarpresidentoffice.info/en/ and the dedicated webpage for the cabinet ministries is empty http://www.myanmarpresidentoffice.info/en/?q=cabinet/ministries so no way to find out who are the responsible minister involve.

Myanmar has an internal audit report according to IBP's Open Budget Survey which indicates that the data exists.

The ministry of finance provides data on expenses as shown by budget execution reports: http://minfin.kg/ru/novosti/otchety-po-ispolneniyu-byudzheta/vedomstvoluk-klassifikatsiya-boyuncha-aylyk-chygas.html

Qatar has an internal audit report according to IBP's Open Budget Survey which indicates that the data exists.

Transactional data is not available. Audit report publication on IBP's Open Budget Survey indicates that the data exists.

The audit reports published by the ministry of finance indicate that the data exists but given that the audit reports published in 2015 cover the financial year 2013 there is no clear indication that the data is digital.

The data is hard to find at the government's budget website but the mid-year report for fiscal year 2014/2015 indicates that the data exists but the level of aggregation does not indicate it to be digital (it's very likely but further proof is lacking).

According to IBP's Open Budget Survey the year end report is not published which indicates that the data does not exists (but the audit report is published). However the Open Budget Library has the 2012 audit report (2 fiscal periods ago).

According to IBP's Open Budget Survey the Algerian government does not publish year end reports so the data does not seem to exist

According to IBP's Open Budget Survey the Russian Federation publishes the year end report. However the Open Budget Library contains a 2012 year end report which is more than 2 fiscal periods ago so the data does not seem to exist.

There is no data available on day-to-day spending, i.e. transactional spending.

According to IBP's Open Budget Survey the data exists (there is a year end report) but the Open Budget Library holds the 2012 version of the year end report. That's more than 2 fiscal periods ago so we cannot say that the data exists.

Although the Portugal government claims that they have reformed management of public accounts: http://www.portugal.gov.pt/pt/os-temas/20150504-reformas-estruturais/fin-pub/pin-pub-1.aspx (there is however no evidence of this being done now).

In minister of finance website they mention that every minister and department should send summary of their spending to minister of finance, it is unclear how, and if they should send it ever month or year.

According to IBP's Open Budget Survey there are year end reports and audit reports. In the Open Budget Library the last year end report is from 2012 which indicates that the data does not exist (it's from 2 fiscal periods ago).

There is a monthly aggregated report of government expenditure. There is no report that publish data per transaction. All data is copyrighted under the 2010 Ministry of Finance.

IBP's Open Budget Survey shows that almost nothing except year end report is published and the year end report in the Open Budget Library is from 2012. So the data does not seem exist since then (2 fiscal periods ago).

There is an up to date contract database at the Office of the Comptroller's website and at data.pr.gov, but no detailed records of spending at a detailed transactional level. According to a note around the auditing of the government's fiscal statements the government has failed to produce the data for the last fiscal year. Therefore it seems that the data does not exist.

No data seems to exist.

According to IBP's Open Budget Survey Sudan does not publish anything except the enacted budget and the year-end report. The audit is internal so it is not safe to say that the year-end report is valid or that the data exists.

It is unclear if the Saudi government collects the information required at a transactional level. According to IBP's Open Budget Survey Saudi Arabia only has internal documents or no documents so very likely the data does not exist or is not collected properly.

According to IBP's Open Budget Survey Iraq only has internal documents or no documents so very likely the data does not exist or is not collected properly.

No evidence of executed budget or audit reports.

Oman does not appear to have a central collection of spending details as at an individual transaction level for the whole government.

UAE does not seem to maintain a database that covers individual records of transactions.

The website of the ministry of finance lists a few budget documents, i.e. annual budget reports, fiscal information pages etc. but they all date back to 2004-2005. That indicates that the data does not exist today.

We were not able to find this data. Even the site for the ministry of finance is empty.

We could not find the date on the website for the Ministry of Economic Affairs and Finance (http://www.mefa.ir/) or related sites.

There is no indication that the data exists. The 2014-2015 budget summary only show a very highly aggregated expenditure statement but by no means does that justify the existence of transactional data.

Data does not seem to be systematically collected. There are some budget news at the government site but no documents that indicate collection of the data.

No data available at a detailed transactional level.

Also, there is no evidence that the data is being collected except for a few government entities if one looks through: http://jis.gov.jm/government/documents/

The Dominica government expenditure used to be collected and published in aggregated form via the auditor's report for each financial year.

However that data has not been updated since 2010 (see Audit of the Public Accounts on the government website) and it therefore cannot be confirmed if the data exists or not. Therefore this will get marked as non-existing.

In the past the government of Barbados seems to have collected the required information but the financial statements on the government website have not been updated since 2013.

It is therefore not possible to say if the data exists or not, but given that it's two fiscal periods behind this gets marked as non-existing.

The Ministry of Finance, Communication, Utilities and Energy of Aruba provides yearly insight into the financial affairs of the country by making the actual and budgeted financial statements of each Ministry and department of Government available online for download in PDF format via the Government of Aruba's website.

The latest publication provided was for the year 2011 and is accessible as Jaarrekening Land Aruba 2011.pdf (Annual Country Statements Aruba 2011).

However, this is is aggregated data, not transactional data, and obviously old. Given that the government does not seem to publish aggregated data for recent years, the transactional spending data must be marked as non-existing.

IMF has published a report with aggregated government expenditure: https://www.imf.org/external/pubs/ft/scr/2015/cr1527.pdf

However as the report states:

"[A] significant share of extra-budgetary expenditures (other than donor funded projects) remains unreported"

Which indicates that detailed transactional expenditure data does not exists except for maybe a subset of the data (although the IMF still finds this comprehensive). Without anything but an IMF report we cannot claim that this data exists.