The study shows that only a small group of countries provide good access to reliable open budget data from underlying FMIS solutions. Many governments publish substantial information on their PF websites, but the contents are (not always) meaningful to provide adequate answers to the question, 'Where does the money go?' Therefore, the main conclusion of this study is that when it comes to government PF websites, what you see is (not always) what you get. Many governments need to make additional efforts that will build confidence in the budget data they disclose. As citizens and civil society increasingly demand access to open data about all financial activities, governments around the world are trying to respond to this democratic pressure. The outputs of this study are expected to provide a comprehensive view of the status of government practices for publishing budget data around the world, and to promote debates around the improvement of PF web publishing platforms to support transparency, accountability, and participation by disclosing reliable information about all financial activities.