Budgeting and public expenditures

OECD IFI Independent Fiscal Institutions Database


Access the data

OECD Independent Fiscal Institutions Database (.xlsx)


About the Independent Fiscal Institutions Database

The OECD IFI Database provides information on the key features and practices of independent fiscal institutions (fiscal councils and PBOs) in OECD member countries and partners.

The database covers 36 national IFIs in 30 countries, four subnational IFIs and one regional IFI. The database includes 139 variables. Seventy-five variables have been added compared to the 2018 database, providing a richer coverage of IFI functions, communications and transparency.

The data is organised by nine areas:

  1. Legal basis and institutional design                                                     
  2. Leadership and staff appointments                                                    
  3. Mandate and functions                                                           
  4. Resources                                                     
  5. Relationship with the legislature                                                          
  6. Access to information
  7. Transparency
  8. Communications
  9. External evaluation

The information in the database comes from the OECD's IFI survey. Respondents are predominantly senior officials in IFIs. Survey responses are for the IFI's operational year that most closely aligns with the 2020 calendar year. For some IFIs, this includes information for an operating year that ends in the first quarter of 2021. Responses have been harmonised across institutions according to OECD definitions and the survey’s guidance.

Please cite the database as:

OECD Independent Fiscal Institutions Database (2021)

Version 2.0

Contact: the dataset is maintained by the Public Management and Budgeting (PMB) division. Please send questions or comments to: [email protected] 


Related Documents

Independent Fiscal Institutions Database: Survey guidance

OECD Recommendation on Principles for Independent Fiscal Institutions


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