The OECD Toolkit on Budget Transparency brings together standards and guidelines on
budget transparency developed by a broad range of international bodies and networks. Chapter
1 introduces the various institutions, official instruments and guidance materials
available, including standards issued by international organisations. Chapter 2 provides
an alternative way of navigating these materials, based around five main institutional
or sectoral areas. The Toolkit also provides guidance on how best to use this information
to achieve more open, transparent, inclusive and accountable budget processes.