The website Open Government Accounts (opnirreikningar.is) was launched in September 2017. Its purpose is to increase transparency and make it easier for the public to access information on how public funds are spent.

The website provides information on invoices paid by ministries and government institutions in the A‑section of the State Budget, recorded in the accounts payable module of the Government Financial and Human Resource Management System, Orri.

Users can search the data by:

• ministry

• institution

• supplier

• type of expense

• payment period

Which payments are published or excluded?

The website displays information on payments processed through the accounts payable system. This includes invoices for goods and services.

Payments that are not processed through the accounts payable system are not published. These include:

payroll payments

grants and benefit payments

Privacy and limitations on disclosure

The publication of information on the site complies with:

• the Act on Data Protection and the Processing of Personal Data No. 90/2018

• the Information Act No. 140/2012

• the Administrative Procedures Act No. 37/1993

According to Article 5(2) of the Data Protection Act, its provisions do not restrict rights of access to information as provided for in the Information Act and the Administrative Procedures Act.

However, Article 9 of the Information Act states that public access must be restricted where information concerns the private or financial affairs of individuals that it is reasonable to keep confidential, unless consent is given. Similar restrictions may apply to information relating to the important financial or business interests of companies and other legal entities.

The Information Appeals Committee has repeatedly addressed the public’s right to information on government transactions with private parties. Its case law places strong emphasis on the public’s right to information on the use of public funds.

In case law, access to invoices issued by individuals for services provided to public bodies has also been considered. It has been established that a single invoice does not generally reveal such detailed information about an individual’s financial affairs that access should be restricted. In such cases, the public’s right to information about the use of public funds is given greater weight.

Payments to individuals

The accounts payable system includes payments to individuals, for example reimbursements, per diem payments, or payments for services.

When publishing such information, an assessment is made as to whether the data concerns private or financial matters that it is reasonable to keep confidential, in accordance with Article 9 of the Information Act.

As a general rule, information on payments to individuals is not published when it relates to personal or sensitive matters. However, if a payment relates to an individual’s business activity, for example where a person provides services commercially, information may be disclosed in line with the public’s right to information on the use of public funds.

Care is also taken to ensure that personal identification numbers or other identifiable personal data are not published when they are linked to information subject to confidentiality under law.

Filters to protect sensitive information

Before publication, data is filtered to reduce the risk of disclosing sensitive information or information that could harm competition or security.

Type of expense

Certain accounting categories are excluded from publication, particularly where entries may contain sensitive personal data.

For example, the category “Doctors, nurses, and physiotherapists” may involve personal and sensitive information. The same applies to certain payments related to correctional services, the judiciary, and defense.

Cost centers

In government accounting, the term cost center (also referred to as an accounting dimension) is used to classify revenues and expenses.

This makes it possible to analyze costs related to specific projects, policy areas, or operational units.

Some cost objects are excluded from publication, for example those related to:

• legal expenses in public cases

• the operation of secure or restricted areas