OECD Best Practices in Budget Transparency
- OECD
- Jan 2002
- Organisation for Economic Co-operation and Development (OECD)
- International
Designed as a reference tool for countries to use in order to increase the degree of budget transparency in their respective countries, this Best Practice brief is divided in three parts. Part 1 lists the principal budget reports that governments should produce and their general content. Part 2 describes specific disclosures to be contained in the reports. This includes both financial and non-financial performance information. Part 3 highlights practices for ensuring the quality and integrity of the reports. The Best Practices are based on different OECD member countries’ experiences in each area.
