OECD Budget Transparency Toolkit

OECD Budget Transparency Toolkit

Practical Steps for Supporting Openness, Integrity and Accountability in Public Financial Management You do not have access to this content

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Author(s):
OECD
26 Oct 2017
Pages:
104
ISBN:
9789264282070 (PDF) ;9789264282063(print)
http://dx.doi.org/10.1787/9789264282070-en

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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.

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  • Foreword

    Whenever producing formal guidance and standards in various areas of public governance – such as open data, public procurement or regulatory policy – the OECD often follows through with a less formal, more practically-minded “toolkit” to allow users to go beyond the level of principles to action and impact.

  • Preface

    Budget transparency brings many benefits for citizens and for society. Openness, trust and public accountability are among these benefits. Increasingly, fostering budget transparency is also seen as vital to promoting integrity in public governance and strengthening anti-corruption policies.

  • Introduction

    Good budgeting is supported by, and in turn supports, the various pillars of modern public governance: transparency, integrity, openness, participation, accountability and a strategic approach to planning and achieving national objectives

  • Gateway to international standards and guidance on budget and fiscal transparency

    There are many international bodies active in the area of budget and fiscal transparency. This chapter introduces the key international bodies and explains how their instruments and resources can be used by budget practitioners and stakeholders.

  • Applying budget transparency in different areas: OECD guidance on topics and resources

    For different institutions or sectors, different standards or guidelines on budget transparency will be of most interest. This chapter allows users to navigate directly to the transparency-related resources available across five key dimensions of (i) government or executive branch (ii) parliament or legislature (iii) independent public institutions, including audit offices and fiscal councils (iv) citizens and civil society organisations and (v) the private sector, including its role in infrastructure and in managing natural resource endowments.

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