The first step for researchers in all countries included in the Open Budget Survey is to complete the Open Budget Questionnaire. The data collected through the Open Budget Questionnaire will form the basis of the Open Budget Index and Open Budget Survey results, which will be released worldwide at the end of the research period. The Open Budget Questionnaire has two broad purposes. First, it is designed to assist independent civil society researchers in understanding select international good practice benchmarks for budget transparency and accountability and applying these standards to the practices the researchers observe in their countries. Second, by providing a common methodology for investigating budget transparency and accountability, the questionnaire is intended to link civil society research efforts on these issues across countries. By applying this standard methodology to research in all countries, comparisons across countries are possible. By examining each country’s performance against internationally accepted standards within a cross-national context, the Open Budget Questionnaire draws global attention to the importance of open and accountable government budgets.