1887

OECD Journal on Budgeting

The OECD journal on public sector budgeting, published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. Now published as a part of the OECD Journal subscription package.

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Producing a Citizens' Guide to the Budget

Why, What and How?

As part of the growing search for more transparency and accountability in government finance, this article suggests guidelines for the production and dissemination of a citizens’ guide to the budget. Examples from a variety of countries help to illustrate why governments should publish an annual guide, what the contents and characteristics of a good guide should be, and how such a guide should be made accessible. JEL classification: H500, H600. Keywords: effective public accountability, transparent budgeting, open budgets, fiscal transparency, civil society, citizen participation, public oversight, public debate, access to information.

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