Open, Transparent and Inclusive Budgeting

This chapter focuses on openness, transparency and inclusiveness in budgeting all of which are increasingly viewed as fundamental to promoting good governance and underpinning trust between citizens and governments. Key aspects of open, transparent and inclusive budgeting include the regular publication of key budget documents, reporting with simplicity and clarity, making budget information available and accessible to citizens - including through open data formats - and using consultative mechanisms to engage citizens.This chapter also includes a special focus on gender budgeting. Gender budgeting is a tool of public financial management that is used to address the range of inequalities that have become embedded in public policies and the allocation of resources.