September 10, 2015
The Open Budget Survey (OBS), carried out over a large number of countries biennially by the International Budget Partnership, uses documented evidence and objective criteria to evaluate the extent of transparency in the budgets of national level governments. Its assessment of transparency in budgets focuses on whether the government provides the public with timely and comprehensive access to eight key budget documents that are considered important globally.
The OBS 2015, which is the fifth round of this survey introduced in 2006, also evaluates three other important parameters of the overall accountability eco-system of budgets in a country, viz. the opportunities for the public to participate in the budget process and the ability of legislatures and supreme audit institutions to provide effective oversight of government budgets; quantitative assessments of these is a new feature of the biennial survey.