OECD Budget Transparency Toolkit

Practical Steps for Supporting Openness, Integrity and Accountability in Public Financial Management

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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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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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