Evaluations, Manuals, Toolkits and Guidance

Guide to Transparency in Government Budget Reports: Why are Budget Reports Important, and What Should They Include?

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IBP, International Budget Partnership

Governments are increasingly responding to internal and external calls to increase the level of transparency in their public budget processes and systems as a way to manage public resources more efficiently and effectively so as to better respond to the needs and priorities of their citizens. This guide was designed to support governments in their efforts to meet international good practice standards on budget transparency by providing in one resource guidance on what reports and documents they should be producing and making available throughout the budget process, what information should be in those reports, and links to model documents from other countries. The guide covers the Pre-Budget Statement, Executive’s Budget Proposal, Citizens Budget, Enacted Budget, In-Year Reports, Mid-Year Review, Year-End Report, and Audit Report

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