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3. Accounting and Reporting for the Fiscal Costs of Natural Disasters - 2025

Accounting and Reporting for the Fiscal Costs of Natural Disasters - 2025

<p> The OECD Database on Accounting and Reporting for the Fiscal Costs of Natural Disasters contains the results of the <em>2025 OECD Survey on Accounting and Reporting for the Fiscal Costs of Natural Disasters</em>. The database provides budget practitioners, academics, and civil society with an overview of practices in accounting and reporting for the fiscal costs of natural disasters. </p> <h4>About this questionnaire</h4> <p>The content of the 2025 database was collected using an online <a href="https://webfs.oecd.org/budgeting/Databases/2025%20OECD%20Survey%20on%20Accounting%20and%20Reporting%20for%20the%20Fiscal%20Costs%20of%20Natural%20Disasters/2025%20OECD%20Survey%20on%20Accounting%20and%20Reporting%20for%20the%20Fiscal%20Costs%20of%20Natural%20Disasters.pdf" target="_blank">questionnaire</a> including a glossary. </p> <p> The 2025 dataset provides information on the following topics:</p> <p><ul> <li> Formal guidance (question 1)</li> <li> Direct fiscal costs of natural disasters (questions 2 and 3)</li> <li> Indirect fiscal costs of natural disasters (question 4)</li> <li> Disclosure of fiscal costs of natural disasters (question 5)</li> <li> Significant changes in how institutions account for and report the fiscal costs of natural disasters (questions 6 and 7)</li> <li> Plans for improvements in accounting and reporting for the fiscal costs of natural disasters (questions 8 and 9)</li> </ul></p> <p>The <em>2025 OECD Survey on Accounting and Reporting for the Fiscal Costs of Natural Disasters</em> was distributed to all 38 OECD Member countries, the eight OECD accession candidate countries and selected economies. Responses were received from 26 OECD Member countries, two OECD accession countries (Brazil and Bulgaria) and one non-Member economy (Chinese Taipei). The respondent OECD Member countries were: Australia, Austria, Belgium, Chile, Costa Rica, Czechia, Denmark, Estonia, Germany, Greece, Hungary, Ireland, Japan, Korea, Italy, Latvia, Lithuania, Luxembourg, Netherlands, Norway, New Zealand, Poland, Portugal, Sweden, Switzerland and, the United States.</p> <p> The OECD Survey was administered between February and June 2025. The data are based on self-reporting by governments and reflect respondents’ own assessments of current practices and procedures.</a>. </p> <p> The survey results were presented at the OECD Financial Management and Reporting Working Party meeting in March 2026, and selected findings informed the development of the Policy Brief <em> How Governments Account for Disasters: Closing the Data Gap </em> </a>. </p>