Fiscal transparency is a core pillar of open government, yet its implementation at the local level remains uneven. This … study investigates how the Open Government Partnership (OGP) contributes to fiscal transparency as a form of public sector … exhibit more limited discretionary openness. The study develops a PEFA-guided checklist for assessing local government fiscal …

, environmental and rural affairs and housing - is devolved to the Scottish Government and Scottish local authorities. But some - such … as a significant share of research funding - is reserved to the UK government. Spending on public services - both …

housing - is devolved to the Welsh Government and Welsh local authorities. Spending on services that are largely devolved …