Share

Directorate for Public Governance

Budgeting and Public Expenditures in OECD Countries 2019

Published on April 11, 2019

Also available in: French

book
This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts of policies on concerns such as gender equality and the environment. Reflecting countries’ efforts to strengthen the insitutions supporting ficsal policy, the report also discusses trends in Parliamentary oversight, citizen participation, transparency, infrastructure governance and the management of fiscal risks.

TABLE OF CONTENTS

Foreword
Acronyms
Executive Summary
Methodological Note
An introduction to budgeting: Everywhere, budgeting is the same and different
Fiscal Policy Management
Budgeting institutions, rules and frameworks
Budgetary Management and Control
Parliament’s role in budgeting
Open, Transparent and Inclusive Budgeting
Quality of public expenditures: Budgeting for performance, results and value-for-money
Capital budgeting, Infrastructure Governance and PPPs
Country Profiles34 chapters available
Budgetary Governance in Practice: Australia
Budgetary Governance in Practice: Austria
Budgetary Governance in Practice: Belgium
Budgetary Governance in Practice: Canada
Budgetary Governance in Practice: Chile
Budgetary Governance in Practice: Czech Republic
Budgetary Governance in Practice: Denmark
Budgetary Governance in Practice: Estonia
Budgetary Governance in Practice: Finland
Budgetary Governance in Practice: France
Budgetary Governance in Practice: Germany
Budgetary Governance in Practice: Greece
Budgetary Governance in Practice: Hungary
Budgetary Governance in Practice: Iceland
Budgetary Governance in Practice: Ireland
Budgetary Governance in Practice: Israel
Budgetary Governance in Practice: Italy
Budgetary Governance in Practice: Japan
Budgetary Governance in Practice: Korea
Budgetary Governance in Practice: Latvia
Budgetary Governance in Practice: Luxembourg
Budgetary Governance in Practice: Mexico
Budgeting Governance in Practice: The Netherlands
Budgetary Governance in Practice: New Zealand
Budgetary Governance in Practice: Norway
Budgetary Governance in Practice: Poland
Budgetary Governance in Practice: Portugal
Budgetary Governance in Practice: Slovak Republic
Budgetary Governance in Practice: Slovenia
Budgetary Governance in Practice: Spain
Budgetary Governance in Practice: Sweden
Budgetary Governance in Practice: Switzerland
Budgetary Governance in Practice: Turkey
Budgetary Governance in Practice: United Kingdom
Annexes2 chapters available
General Government country data overview
First pass at a composite index on gender budgeting
Powered by OECD iLibrary