to the general administrative acts. Among the institutions which fail to publish their regulatory acts there are the Ministry of Foreign Affairs and many municipalities. The study also finds out there is a bit more transparency in relation to the publication of databases and registers. The same holds good for the publication of programs and strategic documents, such as development strategies, and the like. As for financial transparency, the report acknowledges an improvement since 2013, but still about half of the institutions do not publish their budgets on the Internet as required by the law. A good level of transparency has been registered on disclosure of information for public procurement tenders: 94% of institutions scrutinized by the AIP has a dedicated section on their websites. The report found out that Bulgarian institutions do not comply with the new requirements of the Access to Public Information Act when it establishes that they are obliged to publish the information that they have provided to citizens more than three times on the grounds of freedom of information applications. According to the AIP survey, only 4% out of 565 institutions scrutinized had complied with this requirement at the time the survey was conducted during 2015. However, almost all institutions, around 97%, complied with the new requirement that introduced electronic applications for freedom of information requests. The 2015 AIP survey revealed that the Ministry of Education and Science is the most transparent ministry in Bulgaria, while the Ministry of Foreign Affairs is the least transparent. See also Access to public information in Europe Freedom of information Freedom of information laws by country Transparency of media ownership in Europe Media of Bulgaria Transparency of media ownership in Bulgaria References Rights Freedom of speech Human rights by issue