Producing a Citizens' Guide to the Budget: Why, What and How?

Murray Petrie () and Jon Shields

OECD Journal on Budgeting, 2010, vol. 10, issue 2, 1-14

Abstract: As part of the growing search for more transparency and accountability in government finance, this article suggests guidelines for the production and dissemination of a citizens’ guide to the budget. Examples from a variety of countries help to illustrate why governments should publish an annual guide, what the contents and characteristics of a good guide should be, and how such a guide should be made accessible. JEL classification: H500, H600. Keywords: effective public accountability, transparent budgeting, open budgets, fiscal transparency, civil society, citizen participation, public oversight, public debate, access to information.

Date: 2010
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