“Good governance relies on three interdependent characteristics – transparency, accountability and integrity – and at the centre of this three way relationship is the need for accurate and timely information, which, recursively, requires a willingness to share information, i.e. openness or transparency. This policy brief explores citizens’ perceptions on the financial information provided by six local government authorities (LGAs) from three opinion surveys conducted by REPOA in 2003, 2006 and 2009.”