The Recommendation on Budgetary Governance sets out ten principles to give practical guidance for designing, implementing and improving budget systems to make a positive impact on citizens’ lives.
The Recommendation also underpins the importance of the budget principles to other aspects of good public governance, including integrity, open data, achievement of strategic goals, and the promotion of trust between citizens and government. View the Principles on Budgetary Governance
PERFORMANCE BUDGETING AND RESULTS
The SBO Network on Performance and Results supports the mandate of the OECD Working Party of Senior Budget Officials "to improve the effectiveness and efficiency of resource allocation and management in the public sector" by assisting member countries to design and implement performance- and results-based budgeting and management reforms. View our work on Performance Budgeting
AUDIT AND INTERNAL CONTROL
Effective internal control processes and independent external audit institutions are critical to making sure that governments are operating in an optimal way, without waste or fraud, to deliver the policies and programmes that benefit citizens.
The OECD is working with public institutions that are responsible for internal control and external audit to strengthen their ability to support accountability and performance of the public sector in their country. View our work on Audit and Internal Control