TITLE: Open Budget Survey 2015
AUTHOR: International Budget Partnership
ABSTRACT: A review of 102 countries, the 2015 Open Budget Survey examines the three pillars of budget accountability: 1) the state of budget transparency, 2) opportunities for public participation in the budget process and 3) the strength of the legislature and audit institution as overseers. The report finds that a number of countries provide no information about their budget process to the public and that very few allow for public and/or civil society participation, and that any formal oversight institutions are often limited.
However, there has been some progress since the IBP first began their budget surveys. Budget transparency has increased nearly everywhere, and often progress has been swift and incisive. The 2015 Survey provides evidence that any country can establish open and accountable budget systems if the political will exists to do so.