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This toolkit presents practical steps for supporting openness, integrity and accountability in Public Financial Management and Budgeting. The Toolkit is structured in two chapters; Chapter 1 introduces the key international bodies and explains how their instruments and resources can be used by budget practitioners and stakeholders. Chapter 2 provides an alternative way of navigating to the various standards and guidance materials, by using a structure – developed by the OECD – based around five key institutional or sectoral areas. This section includes direct cross-references to the various international standards and guidance materials and helps to underline the broad common ground that exists in the area of budget and fiscal transparency.
OECD Public Governance Directorate and the Global Initiative for Fiscal Transparency (GIFT) Network, 2017.