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About the International Budget Practices and Procedures Database

Welcome to the OECD International Database of Budget Practices and Procedures which contains the results of the 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 OECD member countries. Around 90 questions cover the entire budget cycle: preparation, approval and execution.

This database is made available free of charge. However, data is protected by copyright and we kindly request that you cite the OECD as the source when using this data (OECD International Database of Budget Practices and Procedures, 2018).

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

About this questionnaire

The content of the database was collected using an online questionnaire and a 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 two revised, more comprehensive questionnaires distributed in 2007 and 2012. Compared to the previous versions, the 2018 questionnaire has been extensively streamlined and restructured in line with the OECD’s ten principles of budgetary governance1 . Newer areas of focus, including fiscal risk, comprehensive budget accounting and gender-related dimensions of budgeting, have also been addressed.

The 2018 dataset provides information on the following topics:

1. Budgeting with Fiscal Objectives
2. Alignment with Medium-term Strategic Plans and Priorities
3. Capital Budgeting Framework (separate survey via Infrastructure and PPPs Network Survey)
4. Transparency, Openness and Accessibility
5. Participative, Inclusive and Realistic Debate
6. Comprehensive, Accurate & Reliable Account of Public Finances
7. Effective Budget Execution
8. Performance, Evaluation and Value for Money (separate survey via Performance and Results Network Survey)
9. Fiscal Risks and Sustainability
10. Quality, Integrity and Independent Audit

The 2018 database comprises 34 OECD member countries2 and the data refers mostly to central/federal governments and exclude the subnational level. The content of the database draws heavily upon self-reporting from governments representing the country’s own assessment of current practices and procedures. Respondents were predominantly senior budget officials. The OECD country responses were originally collected between December 2017 and July 2018 and verified at the annual meeting of the OECD Working Party of Senior Budget Officials, 5-6 June 2018. Along with OECD publications that analyse the content of the database, 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.

The findings of the 2018 Survey provided the evidence base for the OECD report: Budgeting and Public Expenditures in OECD Countries 2019.

1Recommendation of the Council on Budgetary Governance
2Data for the United States are not available. At the time of data collection Lithuania was not an OECD member.