The Open Budget Survey (OBS) is the only fact-based, comparative and independent research tool at the global level to assess the public's access to central government budget information, and the formal opportunities for the public to participate in the national budget process, and the role of budget oversight institutions.
Using internationally recognised criteria, the OBS measures three dimensions: Transparency, Public Participation, and Oversight. Specifically, it measures the public's access to information and how the central government collects and spends public resources. The survey assesses the online availability, timeliness and completeness of eight key budget documents building equally weighted 109 indicators. It also analyses the role that legislatures and supreme audit institutions (SAIs) play in the budget process and the extent to which they provide oversight, and also collects complementary information on independent fiscal institutions.
WINS Global Consult conducted the research for the Open Budget Survey 2021 assessing published documents and events, activities or developments up to 31 December 2020. The survey is based on a questionnaire completed in each country by an independent budget expert. Each country is scored on a scale from 0 to 100: In 2021, Germany reached place 14 from 120 countries.