Methodology
The Open Budget Survey is based on a detailed questionnaire that is intended to collect a comparative dataset on the public availability of budget information and other accountable budgeting practices in 85 countries. It guides civil society researchers from each country through each of the four stages of the budget process, assisting them in evaluating the information that should be made available to the public at each stage. It also identifies and evaluates accountable budgeting practices during each stage of the budget year.