Welcome to the OECD International Database of Budget Practices and Procedures which contains the results of the 2012 OECD survey of budget practices and procedures in OECD countries. 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 34 OECD member countries. 90 questions cover the entire budget cycle: preparation, approval and execution. 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: email@example.com.
The content of the database was collected using an online questionnaire and glossary was also provided. The Budgeting and Public Expenditures Division of the OECD first conducted a survey of budget practices and procedures in 2003 and second in 2007. For the 2012 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 November 2012 and February 2013 and verified at the annual meeting of the OECD Working Party of Senior Budget Officials, 3-4 June 2013. Along with OECD publication that analyses the content of the database with respect to the OECD data collected, 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, a number of responses have been changed and are now available on line.