Budgeting and public expenditures

International Budget Practices and Procedures Database


Welcome to the OECD 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 31 OECD member countries and 66 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 International Database of Budget Practices and Procedures, 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:



To view the 2012 and 2007/2008 International Budget Database (v2),
here (best viewed with Internet Explorer® v6 or v7).

A short user guide

is available here.



The content of the database was collected using an online questionnaire in English, French and Spanish; a glossary was provided in EnglishFrench and Spanish. However, the 2007/2008 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 OECD country responses were originally collected between January and April 2007 and verified at the annual meeting of the OECD Working Party of Senior Budget Officials, 31 May – 1 June 2007. As part of a forthcoming OECD publication that analyses the content of the database with respect to the OECD data collected in 2007, the OECD has conducted extensive quality control of the responses in order to ensure consistency and reliability. Based on in-depth dialogue with member countries in late 2008 and 2009, a number of responses regarding the year 2007 have been changed and are now available on line (2007/2008 database version 2). The original but now outdated database responses are still available for reference (2007/2008 database version 1). The data still refer to the year 2007 unless otherwise indicated.


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 presented 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.



Data from selected Latin American countries were collected from October 2005 to May 2006, in co-operation with the Inter-American Development Bank and the London School of Economics and Political Science. The answers to the full questionnaire are available Excel.

For information on the 2003 OECD/World Bank Survey,

please contact



To view the 2012 Budgeting Practices and Procedures Survey please click here

To view the Glossary of Terms of the Budgeting Practices and Procedures Survey, please click here.  


For additional information on this project, please contact the OECD secretariat at