The Provincial Open Budget Index (POBI) is a national initiative, implemented independently by research, not-for-profit organizations. The POBI 2018 survey was conducted primarily by two member organizations of the BTAP Alliance, the Center for Development and Integration (CDI) and the Vietnam Institute for Economic and Policy Research (VEPR), with the support of Oxfam, within the framework of the project "Promoting publicity, transparency and citizen participation in state budget management". Vietnam is making progress to reform public finance, contributing to improving the efficiency of the Government's budget. Increasing transparency and budgeting is one of the important contents of this reform. POBI is a tool to help provinces and cities to refer and measure the level of publicity and transparency in state budget management and the implementation of the 2015 State Budget Law.