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The Open Budget Survey ranks countries according to their level of accountability in national budget processes. It is the world’s only comparative, independent and regular assessment of transparency, oversight and participation in national budgets in 120 countries. This dataset includes only the Lower Mekong Countries.

A country's budget transparency score, reflected on the Open Budget Index, assesses the public's access to timely and comprehensive budget information. A transparency score of 61 (out of 100) or higher indicates a country is publishing sufficient information to support informed public debate. The OBS 2021 also measures the extent to which governments include the public in budget decision-making and monitoring, as well as the role and effectiveness of the legislature and supreme audit institution in the budget process.