Open Budget Survey

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: The PBS presents the executive’s economic and fiscal policy plans for the forthcoming budget year. * Executive's Budget Proposal: The Executive’s Budget Proposal is the government’s major statement on fiscal issues for the budget year that is about to begin. * Enacted Budget: The Enacted Budget is a document (a budget or appropriation) that is typically approved by the legislature, after debating the executive’s proposed budget. * Citizens Budget: * In-Year Reports: Role and Effectiveness of Budget Oversight * Mid-Year Review: Public Engagement in the Budget Process * Year-End Report: Test * Audit Report:

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.