This document discusses budget transparency and the Open Budget Index. It provides information on: - Why budget transparency and accountability are important, such as for fiscal discipline and identifying spending leakages. - How the Open Budget Index is calculated, through surveys of over 100 countries that evaluate public access to budget documents and oversight opportunities. - The key budget documents that are assessed, such as pre-budget statements, enacted budgets, and audit reports. - How scores on the index are assigned and interpreted, with higher scores indicating more extensive information provided to citizens. - Trends from the last 6 years of Open Budget Index surveys showing some countries improving transparency significantly.