Long abstract

OECD Budget Practices and Procedures Database

 

The purpose of the OECD Budget Practices and Procedures Database is to provide budget practitioners and academics the opportunity to compare and contrast national budgeting and financial management practices with a view to share experiences and best practices.

Through questionnaires, the OECD Budget Practices and Procedures Database provides comparable information on the entire budget cycle: preparation, approval, execution, accounting and audit, and performance information. A first survey was conducted in 2003. A second edition of the survey was conducted in 2007.

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Past editions of the OECD Journal on Budgeting are now available on line.

The OECD Journal on Budgeting