The Foundation leads the OBS in Pakistan since 2012. The OBS is designed and implemented globally by the International Budget Partnership www.internationalbudget.org. It is an independent, comparative and fact-based research instrument that uses internationally accepted criteria to determine openness and transparency of public budgets. It assesses public access to federal government budget information; formal opportunities for the public to participate in the national budget process; and the role of oversight institutions like legislatures and national audit offices. The OBS is completed every two years by independent budget experts in each country. Data is peer-reviewed and comments are invited from respective governments. Scores assigned to certain Open Budget Survey questions are used to compile rankings of each country’s relative transparency, presented as the Open Budget Index (OBI). The OBS findings and OBI ranking are used to suggest actions that governments and other stakeholders can take to make public budgets more open, transparent and inclusive.