International Budget Practices and Procedures Database

Welcome to the OECD’s International Database of Budget Practices and Procedures which contains the results of the 2007 OECD survey of budget practices and procedures in OECD countries, the 2008 World Bank/OECD survey of budget practices and procedures in Asia and other regions, and the 2008 CABRI/OECD survey of budget practices and procedures in Africa. Information on budget institutions from 97 countries is available, including the 30 OECD member countries and 67 non-members from the Middle East, Africa, Eastern Europe, Asia, Latin America and the Caribbean. The database provides budget practitioners, academics and civil society with a unique and comprehensive source to compare and contrast national budgeting and financial management practices from across the globe. More than 99 questions cover the entire budget cycle: preparation, approval, execution, accounting and audit, performance information, and aid management within developing countries.

The information held in the database is made available free of charge. However, the data are protected by copyright and we request that you be sure to cite the OECD as the source (OECD's International Database of Budget Practices and Procedures, www.oecd.org/gov/budget/database). Furthermore, to help us track the impact, we would appreciate receiving electronic copies of any papers that cite the database, to be sent to the following address: gov.budgetdata@oecd.org.

The content of the database was collected using an online questionnaire in English, French and Spanish; a glossary was provided in English, French and Spanish. However, the 2008 database is only in English at present.

The Budgeting and Public Expenditures Division of the OECD first conducted a survey of budget practices and procedures in 2003 in co-operation with the World Bank. The second edition of the survey contains three parts: the 2007 OECD survey (also including Argentina, Brazil, Chile, Costa Rica, Israel, Peru, Slovenia and Venezuela), the 2008 World Bank/OECD survey and the 2008 CABRI/OECD survey. For the 2007/2008 edition, the survey was extensively revised and shortened, taking into account advice and recommendations from practitioners and academics in the field.

The majority of the OECD responses were submitted between January and April 2007. They were subsequently verified by the delegates to the annual meeting of the OECD Working Party of Senior Budget Officials held in Istanbul, Turkey, 31 May – 1 June 2007, with additional verification and follow up during the same year.

Between February and May 2008, data were collected from many non-OECD countries. In a World Bank/OECD co-operation, a number of Asian and other non-OECD countries were surveyed. The Collaborative Africa Budget Reform Initiative (CABRI), in co-operation with the OECD, surveyed the African continent’s budget practices and procedures. Validation of country responses was undertaken during the second half of 2008. CABRI will present a detailed analysis of the Africa survey in 2009. The London School of Economics and Political Science was hired as a contractor to provide technical assistance to both surveys, and support was provided from the United Kingdom Department for International Development.

For additional information on this project, please contact the OECD secretariat at gov.budgetdata@oecd.org.