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Directorate for Public Governance and Territorial Development |
Long abstract
International Budget Practices and Procedures Database
The purpose of the OECD International Database of Budget Practices and Procedures is to provide budget practitioners, academics and civil society with a unique and comprehensive source to compare and contrast national budgeting and financial management practices from across the globe. Through questionnaires, the database provides comparable information on the entire budget cycle: preparation, approval, execution, accounting and audit, performance information, and aid management within developing countries. A first survey was conducted in 2003. A second edition of the survey was conducted in 2007 and 2008. |
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