Open Budget Survey

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IBP uses a comprehensive methodology to conduct the research for the OBS, a process that takes roughly 18 months (see OBS timeline). The OBS has eight key budget documents:

* Pre-Budget Statement: Presents the executive’s economic and fiscal policy plans for the forthcoming budget year. * Executive's Budget Proposal: Major statement on fiscal issues before the budget year begins (detailed revenue/ expenditure/ debt estimates, macroeconomic assumptions, multi-year data, policy info). * Enacted Budget: A budget or appropriation that is typically approved by the legislature, after debating the executive’s proposed budget. * Citizens Budget: Nontechnical presentation of an Executive’s Budget Proposal or an Enacted Budget. * In-Year Reports: Issued during the year as the budget is being executed. * Mid-Year Review: Provides a detailed explanation of the state of the budget six months into the budget year. * Year-End Report: Key accountability document on the government’s performance on implementing the budget during the entire fiscal year. * Audit Report: Annual audit of the final accounts by the country's Supreme Audit Institution at the end of the fiscal year.

Searching by category
Click here to search all indicators tagged with a country, term, document or institution, e.g. "Malawi" or "quasi-fiscal activities", "In-Year Reports", or "Supreme Audit Institution".

Helpful references
Click here to access OBS guidance documents.