Transparency is one requisite of democratic governance. Many American states have implemented online checkbooks and similar forms of fiscal e-transparency, but not universally or with uniformly high quality. This article seeks to explain why. Correlation and regression results support hypotheses that higher-quality implementation responds to lower state levels of social capital, more traditionalistic political cultures, greater perceptions of official corruption, and larger populations.Fiscal transparency can generally be understood as one requisite for extending the practice of democracy. It broadly encompasses efforts to make meaningful fiscal information available to citizens, in order to facilitate their ability to directly shape budget allocations and processes and enable them to hold officials accountable for allocations (Ebdon and Franklin 2006;Franklin, Ho, and Ebdon 2009;Justice and Dülger 2009;Justice and Tarimo 2012). Researchers have begun to accumulate a body of conceptual and empirical work focused on the relationships among fiscal transparency, participatory budgeting, and the processes and outcomes of democratic governance. While there are a number of tensions within the literature regarding normative models, goals, and processes of democracy, it is safe to say that "the ability to see how government uses the public purse is fundamental to democracy. Spending transparency checks corruption, bolsters public confidence in government, and promotes fiscal responsibility" (Baxandall and Wohlschlegel 2010, p. 6).