Assam occupied the top slot in the ranking of best practices followed by states in Budget formulation, followed by Andhra Pradesh and Odisha, says a survey by Transparency International.

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The survey is based on 4 parameters which include public disclosure, budgetary process, post budget fiscal management and efforts to make budget more transparent and citizen friendly.

The states which figured lower in the ranking were Meghalaya, Manipur and Punjab.

"Assam is the only state out of the 29 states and 2 UTs, which has published a Citizens Budget in the public domain. The Assam government is the only government that has conducted budget awareness campaigns across 17 districts," Transparency International said in its report.