Budget Library

The International Budget Partnership’s Open Budget Survey (OBS) assesses the three components of a budget accountability system: public availability of budget information; opportunities for the public to participate in the budget process; and the strength of formal oversight institutions.

The Survey assesses public availability of budget information by considering the timely release and contents of eight key budget documents that all countries should issue at different points in the budget process, according to generally accepted good practice criteria for public financial management. We maintain copies of available documents in our Budget Document Library.

Browse the library to see all published budget documents »