The OECD Toolkit on Budget Transparency brings together standards and guidelines on budget transparency developed by a broad range of international bodies and networks. Chapter 1 introduces the various institutions, official instruments and guidance materials available, including standards issued by international organisations. Chapter 2 provides an alternative way of navigating these materials, based around five main institutional or sectoral areas. The Toolkit also provides guidance on how best to use this information to achieve more open, transparent, inclusive and accountable budget processes.