This report describes the research undertaken to inform the Open Budgets data model. It is based on Deliverable 1.1 and contains a budget and spending data model survey, a knowledge elicitation report, and added explanations of basic concepts such as:

• budgets
• budget hierarchies
• budget data models
• RDF & triple stores

This resource servers both as a starting point for those new to the domain of fiscal data and as an overview of existing solutions to the issue of modelling budget procedures, enriched with the voices of experts in the field.

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