The Department conducted an annual review of the minimum fiscal transparency requirements in consultation with other relevant federal agencies and updated and strengthened the annual assessment criteria.

Axar.az informs, citing Repоrt, that the Department assessed the fiscal transparency of the 139 governments (and the Palestinian Authority) identified in the 2014 Fiscal Transparency Repоrt, determined whether each government met the minimum requirements, and assessed whether governments that did not meet the minimum fiscal transparency requirements made significant progress toward meeting the requirements during the review period of January 1 – December 31, 2025.

In conducting the 2026 review, the Department considered information from US embassies and consulates, other U.S. government agencies, international organizations, and civil society organizations. In evaluating whether governments met basic minimum fiscal transparency requirements to enable meaningful public participation in budgeting processes, the Department recognized that governments' specific circumstances differ, and that specific fiscal transparency practices vary among governments. Nevertheless, the report evaluates whether governments met basic minimum fiscal transparency requirements to enable meaningful public participation in budgeting processes.

The Department concluded that, of the 139 countries (and the Palestinian Authority) evaluated, 73 governments met minimum fiscal transparency requirements and 67 did not meet the minimum requirements. Of these 67, however, 14 made significant progress toward meeting the minimum fiscal transparency requirements.

The Department assessed the following governments along with Azerbaijan as meeting the minimum fiscal transparency requirements for 2026: Albania, Argentina, Armenia, The Bahamas, Benin, Bosnia and Herzegovina, Botswana, Brazil, Bulgaria, Burkina Faso, Cabo Verde, Chile, Colombia, Costa Rica, Cote D'Ivoire, Croatia, Czechia, El Salvador, Estonia, Fiji, Georgia, Ghana, Greece, Guatemala, Guyana, Honduras, Hungary, India, Indonesia, Israel, Jamaica, Jordan, Kazakhstan, Kenya, Kosovo, Kyrgyz Republic, Latvia, Lithuania, Malaysia, Malta, Mauritania, Mauritius, Mexico, Micronesia (Federated States of), Moldova, Montenegro, Morocco, Namibia, Nepal, North Macedonia, Panama, Paraguay, Peru, Philippines, Poland, Portugal, Romania, Rwanda, Serbia, Singapore, Seychelles, Slovakia, Slovenia, South Africa, Sri Lanka, Thailand, Timor Leste, Trinidad and Tobago, Tunisia, Turkiye, Uganda, and Uruguay.