Budgeting and public expenditures

Budget Transparency Toolkit


This toolkit offers a gateway to the various global budget and fiscal transparency institutions, official instruments, standards, and guidance materials.

The toolkist is divided into two parts:

Part 1

Gateway to international standards and guidance on budget and fiscal transparency.


Part 2
Applying Budget Transparency in different areas - OECD guidance on the following topics:

  • Clear budget information from government
  • Parliamentary scrutiny and engagement
  • Independent oversight and control
  • Openness and civic engagement
  • Promoting integrity with the private sector


The Toolkit was designed  with the participation and collaboration of the broader global community of budget and fiscal transparency institutions – in particular the International Monetary Fund (IMF), the World Bank Group, the International Budget Partnership (IBP), the International Federation of Accountants (IFAC), and the Public Expenditure and Financial Accountability (PEFA) Program – all of which form part of the Global Initiative of Fiscal Transparency (GIFT) Network.

View the Budget Transparency Toolkit