|
OECD Best Practices for Budget Transparency (English, Français, عربي)
The relationship between good governance and better economic and social outcomes is increasingly acknowledged. Transparency -- openness about policy intentions, formulation and implementation -- is a key element of good governance. The budget is the single most important policy document of governments, where policy objectives are reconciled and implemented in concrete terms. Budget transparency is defined as the full disclosure of all relevant fiscal information in a timely and systematic manner.
Reallocation: The Role of Budget Institutions
This report explores the ways in which several types of budget institutions facilitate reallocation. The report looks, among other things, at medium-term expenditure frameworks, rules of budgetary discipline, the role of the minister of finance, and programme review. The report also contains an empirical part in which the development of central government expenditures since 1980 in 11 OECD member countries is analysed. This part makes use of a new classification of government expenditure, called the "microeconomic classification". In contrast to the existing (macro) economic classification, it is based on motives for expenditure, rather than on the types of goods that are purchased.
Off-budget and Tax Expenditures
This study treats various forms of off-budget expenditure: off-budget funds, direct loans, and loan guarantees. It describes recent developments in OECD member countries concerning the ways these expenditures are accounted for in the budget and provides good practice suggestions.
The Legal Framework for Budget Systems: An International Comparison
The legal basis for budget processes and budget actors varies enormously across OECD countries. For example, the United States has a dozen major laws to support federal government budget processes, while Denmark and Norway have never adopted any such law. To understand this situation, this book compares legal frameworks for budgeting in 13 selected OECD countries: Canada, Denmark, Finland, France, Germany, Japan, Korea, New Zealand, Norway, Spain, Sweden, United Kingdom, United States.
Background Material from the OECD Symposium on Agencies and Public-Private Partnerships, Madrid, Spain
From 5-7 July 2006 the OECD Symposium on Agencies and Public-Private-Partnerships was held in Madrid, Spain. The presentations and background material from this meeting provide a rich source of background material on the topic.
To know more about the OECD work on Budgeting, please refer to the OECD Public Budgeting and Expenditures webpage.
|
