Classifying Data Heterogeneity within Budget and Spending Open Data

Open data has gained momentum for the past few years, but not much consumption was done over published open budget and spending datasets. Many challenges to consume open budget and spending data are still open. One of the challenges is the heterogeneity of these datasets. We analyze more than 75 different budget and spending datasets released by different public administrations from various levels of administrations and locations. We select five datasets, then present and illustrate several types of budget and spending heterogeneities. We compare these heterogeneities with state of the art fiscal data models, the OpenBudgets.eu (OBEU) data model and Fiscal Data Package (FDP) which are designed specifically for representing budget and spending datasets. The comparison provides hints for both datasets publishers and technical/research communities that deal with open data in budget and spending domain.