Publications & Documents


11-August-2009

English, , 124kb

Fiscal Discipline in a Decentralised Administration: The Spanish Experience

This article analyses the experience of the Spanish government in achieving financial equilibrium between 1998 and 2003 and the institutional mechanisms for maintaining budget stability. Spain has a high degree of fiscal decentralisation; thus compliance with the budget discipline requirements of the European Stability and Growth Pact is somewhat complex. To ensure that all levels of government contribute to fulfilling Spain’s

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11-August-2009

English, , 117kb

The "Control" of Public Social Security Institutions in Belgium

The Belgian government delegates some of its tasks to semi-public bodies in what is known as functional devolution. There are 15 public social security institutions in the sectors of employment and unemployment, pensions, family allowances, health and disability insurance.

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11-August-2009

English, , 197kb

Lessons from Australian and British Reforms in Results oriented Financial Management

Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-based) financial management system in April 2001. This article evaluates the Australian and

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11-August-2009

English, , 121kb

Fiscal Discipline between Levels of Government in Germany

The essential actors in co-ordinating fiscal discipline in Germany are the Federation and the 16 Länder. This article presents an overview of the legal basis of the budgetary process and how it is designed with respect to Federation-Länder relations. Developments since 1945 are also described, including the budget reform of 1969, German adherence to the European Economic and Monetary Union, and the work of the Federalism Commission

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11-August-2009

English, , 103kb

Accountability and Control in the Financing of Local Government in Denmark

In Denmark, nearly all public services for individuals and families are delegated to local authorities, resulting in high quality and flexible delivery. The financing of these services is mostly ensured by tax revenues determined by the individual local authority but linked to the central government income tax. Local accountability in this regard has recently been called into question. Although local borrowing is strictly controlled,

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11-August-2009

English, , 175kb

The United Kingdom Private Finance Initiative

Since 1992, the United Kingdom has used a new type of public-private partnership for the delivery of public services: the Private Finance Initiative. In the design of PFI projects, the assessment of risk, and who is best able to manage it, needs to be carefully considered.

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11-August-2009

English, , 192kb

Accountability Institutions and the Policy Process: The United States Experience

Accountability is now acknowledged as an important element in good governance in the public sector. The term itself is complex, covering many aspects including: the move from accounting to accountability; the need to increase transparency; the importance of the political interface; the distinction between internal and external accountability; the use of accountability information; the interaction of accountability systems with other

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10-August-2009

English, , 131kb

The Medium-Term Fiscal Framework in Sweden

Since 1997, a medium-term fiscal framework has been applied to virtually all aspects of budget preparation in Sweden. The longer three-year horizon has enabled better fiscal discipline through the use of fiscal targets and advanced forecasting models. Particular attention is placed on ensuring the consistency and quality of forecasts. In addition, forecasting of revenues and expenditures is an exercise that involves all levels of the

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10-August-2009

English, , 221kb

Malawi: Lessons Learnt from First Reforms Lead to New Approach

Malawi provides valuable experience on the advantages of a holistic approach when attempting reforms, and on how to manage longer reform programmes. Since 1995, the budget process has been based on the principles of the Medium-term Expenditure Framework. This article presents the findings of a comprehensive review of the MTEF in 1999/2000 which examined its strengths and weaknesses, the possible causes and the proposed reforms

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10-August-2009

English, , 234kb

Public Investment in the United Kingdom

The new fiscal and expenditure policy framework adopted in the United Kingdom in 1997 included clear fiscal rules and a reformed system of budgetary controls and capital appraisal procedures. Those macro and micro reforms also allowed the historic shortfall in public investment to be addressed. This article lays out some general considerations for public investment policy, including involving the private sector, and describes how the

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