This interactive session discussed the importance of open budgets in building healthy and resilient public institutions and societies in the COVID-19 context in order to support implementation of the 2030 Agenda and the Sustainable Development Goals. Following an overview of the results of the Open Budget Survey 2019, the session reflected on the importance of transparency and accountability in fiscal response and recovery measures to COVID-19. It also considered specific actions that presented a path forward to strengthening open budget processes and practices in support of SDG implementation, with a focus on the contributions that different stakeholders could make.