Document Guidelines 1. Transparency: All budget informa3on should be openly accessible and clearly presented, with an emphasis on readability for a broad range of stakeholders, including those without exper3se in public finance. 2. Comprehensiveness: The budget do cument should provide a complete picture of the government's financial plan, including all sources of revenue and all planned expenditures. This includes any off - budget items, con3ngent liabili3es, or future commitments. 3. Timeliness: The budget docume nt should be published in a 3mely manner, sufficiently ahead of the fiscal year it applies to, allowing for public scru3ny and discussion. 4. Consistency: Budget documents should use consistent methodologies and formats from year to year, making it easi er for readers to understand changes and trends over 3me. 5. Relevance: Budget categories and items should be organized and named in a way that reflects their actual purpose and role in government ac3vi3es, helping readers to understand their relevance 6. Prudence: Budget forecasts should be based on cau3ous assump3ons, in order to avoid unexpected shorLalls. 7. Sustainability: The budget document should demonstrate fiscal sustainability over the medium and long term, with explicit considera3on o f demographic, economic, and other relevant trends. 8. Performance Orienta<on: The budget document should include informa3on on what the government hopes to achieve with its expenditures (its performance goals), as well as how it plans to measure and re port on its performance. 9. Policy Priori<es: The budget document should make clear how the alloca3on of resources reflects the government's policy priori3es. 10. Public Par<cipa<on: The budget document should include informa3on on how stakeholders can par3cipate in budget discussions and decisions, fostering ci3zen engagement in budge3ng. 11. Con<ngency Planning: The budget document should outline con3ngency measures to be implemented in case of unforeseen expenditures or shorLalls in revenu e. 12. Accountability: The budget document should clearly specify the responsibili3es and accountability mechanisms for budget execu3on, ensuring that public funds are managed effec3vely and efficiently.