Gov.-elect Tom Wolf is setting the groundwork for an administration he vows will be financially transparent.

Wolf says he won’t accept a salary or live in the governor’s mansion. He’ll pick up the tab for his personal security detail as well as their quarters.

Wolf required his transition team to sign “no-gift” pledges. He says he’ll expect all executive branch employees to sign the pledge, too. And the York businessman-turned-politician announced last week that his transition will be financed with contributions solicited from private sources — with all contributions promptly disclosed to the public.

These are noble gestures by the wealthy candidate who financed most of his own campaign — gestures that would gain tremendous significance if the state Legislature would follow Wolf’s lead and reform the legislative per diem system.

In addition to their $85,000 base salary, state representatives and senators are paid per diems for overnight stays, mileage reimbursements and expense accounts. For every day the Legislature is in session, legislators can claim $172 per day, $52 for legislative days that do not include an overnight stay.

The reimbursements are intended to cover legitimate expenses, a key point for Western Pennsylvania legislators whose per diem claims tend to run higher than those of politicians living closer to the capital.

But there remains a major hitch in the system: no receipts are required, a condition that opens the door to abuses — like the Scranton-area legislator who bought a house in Harrisburg, used per diem money to pay the mortgage, and rented the house to other legislators who paid their rent with per diem cash. Earlier this year, the legislator sold the house at a handsome profit.

That’s not what the per diems are intended for. Schemes like the house purchase aren’t fair to the taxpayer.

The idea of disclosure already is gaining traction. Several legislators with Butler County constituents already post their expenses on their websites. At least one, Sen. Randy Vulakovich, R-40th, does not take the per diem rate, instead requesting the exact reimbursement for hotel stays. It’s telling that Vulakovich’s reimbursement, $38,029 between Oct. 1, 2012, and Sept. 30, 2014, was a fraction of the amount paid to other legislators.

The rest of the Legislature should follow Vulakovich’s example — submit receipts and claim reimbursement for what’s been spent, not a penny more.

If Gov.-elect Wolf truly wants to reform Pennsylvania government, he should press the Legislature to require receipts for all per-diem claims. A receipt requirement is the standard for business; it should be the government standard as well.