Methodology

This document provides a basic description of the methodology used in producing the Open Budget Survey 2023.

The Open Budget Survey (OBS) assesses the three interrelated components of a budget accountability system: public availability of budget information; opportunities for the public to participate in the budget process; and the role and effectiveness of formal oversight institutions, including the legislature and the national audit office. The majority of the survey questions assess what occurs in practice, rather than what is required by law.