Open Budget Survey
20 years of the Open Budget Survey
The world’s only independent, comparative, and fact-based assessment of budget transparency, public participation and oversight.
The first civil society-led assessment of budget openness
IBP's early peer-convenings had surfaced a problem common to civil society groups doing budget work: they could not get the budget information they needed. The IBP published the Open Budget Survey in 59 countries as the world's first civil society-led assessment of budget openness, building on international good practices such as the IMF Code of Good Practices on Fiscal Transparency, the OECD's Best Practices for Budget Transparency and the INTOSAI's Lima Declaration on Auditing Precepts.
Governments invited to review the survey for the first time
For the first time, following IBP's research partners' suggestion, governments (specifically the Ministries of Finance) were invited to review draft questionnaires before publication. Only 6% participated, a figure that would grow dramatically in the years ahead, boosting the credibility of the tool, creating government buy-in, and providing a platform for dialogue between civil society and the budget decision-making institutions.
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First analysis of change over time
With three rounds of data behind it, the OBS produced its first analysis of how budget transparency changes over time. The sharpest gains came from countries that had started with the least transparency, and improvements were seen within a wide range of countries, showing that transparency and accountability could be achieved irrespective of a country's income, location, type of government, or any other present characteristic.
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A three-pillar framework, recognised by the United Nations
To advance global norms on fiscal transparency and dialogue between civil society, governments and IFIs, IBP was among the founding organisations of the Global Initiative for Fiscal Transparency (GIFT). GIFT's High-Level Principles of Fiscal Transparency were inspired by the OBS and its partners' work, and were endorsed by the UN General Assembly in December 2012, confirming the right of citizens to participate directly in the design and implementation of fiscal policies. Indicators on public participation and a stronger oversight section were added to the OBS, establishing the three-pillar framework still used today.
Harmonising standards with the IMF, OECD, and World Bank
IBP revised the transparency section of the OBS as part of a coordinated update of budget transparency standards with the International Monetary Fund, the Organisation for Economic Co-operation and Development, and the Public Expenditure and Financial Accountability programme, whose secretariat is hosted by the World Bank.
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Participation and oversight sections revised to global standards
The participation and oversight sections were revised to align with international standards, including GIFT's Principles of Public Participation in Fiscal Policies and IMF and INTOSAI oversight standards. Indicators on independent fiscal institutions were added for the first time.
A pilot module on health and education budget transparency
IBP piloted a module on health and education budget transparency in 28 countries, testing whether national budget documents provide the information civil society and the public need to track these sectors.
Tracking COVID-19 fiscal responses across 120 countries
A dedicated module examined transparency, oversight, and public participation in COVID-19 emergency fiscal responses across 120 countries, providing the most comprehensive accountability picture of pandemic-era public spending.
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The largest survey to date: 125 countries
The Open Budget Survey covered 125 countries, the largest round in the survey's history, extending its reach across every region of the majority world.
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A new pilot on debt accountability, with governments more engaged than ever
A new pilot module assessed debt accountability for the first time. Government review of draft questionnaires reached 77%, up from just 6% when the practice began in 2008.
