The Open Budget Survey (OBS) is the world’ s only independent, comparative and fact-based research instrument that uses internationally accepted criteria to assess public access to central government budget information; formal opportunities forthe public to participate in the national budget process; and the role of budget oversight institutions, such as legislatures and national audit oces, in the budget process.
The survey helps local civil society assess and confer with their government on the reporting and use of public funds. This 8th edition of the OBS covers 120 countries.