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Whenever producing formal guidance and standards in various areas of public governance – such as open data, public procurement or regulatory policy – the OECD often follows through with a less formal, more practically-minded “toolkit” to allow users to go beyond the level of principles to action and impact.
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For different institutions or sectors, different standards or guidelines on budget transparency will be of most interest. This chapter allows users to navigate directly to the transparency-related resources available across five key dimensions of (i) government or executive branch (ii) parliament or legislature (iii) independent public institutions, including audit offices and fiscal councils (iv) citizens and civil society organisations and (v) the private sector, including its role in infrastructure and in managing natural resource endowments.