Budgeting and public expenditures

OECD Journal on Budgeting

 

A unique resource for policy makers, officials and researchers



 

Drawing on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries of member countries and others, the Journal provides insights on leading-edge institutional arrangements, systems and instruments for the effective and efficient allocation and management of resources in the public sector.

 

Editorial board
The Journal is the flagship vehicle for disseminating the work of the OECD Working Party of Senior Budget Officials. The Journal is guided by a distinguished Advisory Panel on Budgeting and Public Expenditures.


Article submissions

For article submission and any other questions, please contact the Editor-in-Chief of the Journal: Jón R. Blöndal, Head of the Budgeting and Public Expenditures Division, Public Governance and Territorial Development Directorate, OECD.

 

Subscriptions
Published 3 times per year, subscriptions can be purchased from the OECD Online Bookshop.

Permanent URL: www.oecd.org/gov/budget/journal


 

Volume 13 (2013)

 

Number 1


Budget governance in Canada: Comparing practices within a federation (free preview)

The reconciliation of primary accounting data for government entities and balances according to statistical measures: The case of the European Excessive Deficit Procedure Table 2 (free preview)

Short- and long-term forecasting by the Netherlands Bureau for Economic Policy Analysis (CPB): Science, witchcraft, or practical tool for policy? (free preview)

Capital budgeting and procurement practices (free preview)

Budgeting levers, strategic agility and the use of performance budgeting in 2011/12 (free preview)

The politics of fiscal austerity: Democracies and hard choices (free preview)

 

Volume 12 (2012)

Number 3

Lessons from the crisis (free preview)

Buy back PPPs: An arbitrage opportunity (free preview)

Illuminating budgetary risks: The role of stress testing (free preview)

Introducing accountable budgeting: Lessons from a decade of performance-based budgeting in the Netherlands (free preview)

Linking information on policy effectiveness and efficiency to budget decisions in the Netherlands (free preview)

Aggregate expenditure ceilings and allocative flexibility (free preview)

Selected budgeting issues in Chile: Performance budgeting, medium-term budgeting, budget flexibility (free preview)

 

Supplement 1

Budgeting in Luxembourg: Analysis and recommendations (free preview)

 

Number 2

Economic theory and four centuries of fiscal decentralisation in the Netherlands (free preview)

Redirecting public finance towards a sustainable path (free preview)

Budgeting in Ukraine (free preview)

 

Number 1

The Dutch fiscal consolidation package in a comparative perspective (pdf)

Public-private partnerships in Canadian health care: A case study of the Brampton Civic Hospital (pdf)

Budgeting in Montenegro (pdf)

Fiscal rules and regime-dependent fiscal reaction functions: The South African case (pdf)

 

Volume 11 (2011)

 

Number 3

 

Repairing the Budget Contract between Citizens and the State (pdf)

Independent Fiscal Institutions: Developing Good Practices (pdf)

The Fiscal Stimulus Programme and Public Governance Issues in China (pdf)

The Performance Framework of the Australian Government, 1987 to 2011 (pdf)

 

Number 2

 

Restoring Public Finances: Fiscal Consolidation in OECD Countries:

Chapter 1: Fiscal Consolidation: Targets, Plans and Measures (pdf)

Chapter 2: Country Notes (pdf)

 

Number 1

 

Performance Budgeting in Poland: An OECD Review (pdf)

Fiscal Transformation in Turkey over the Last Two Decades (pdf)

Reforming the Budgeting Process in China (pdf)

How to Attain Value for Money: Comparing PPP and Traditional Infrastructure Public Procurement (pdf)

Fiscal and Monetary Institutions in Central, Eastern and South-Eastern European Countries (pdf)

 

 

 

Volume 10 (2010)

 

Number 3

 

Performance Budgeting in Turkey (pdf)

Mandates: Fiscal Accountability Issues (pdf)

A Primer on Regulatory Budgets (pdf)

Budgeting in Lithuania (pdf)

Budgeting in Moldova (pdf)

 

Number 2

 

Performance Management in the Government of the People's Republic of China: Accountability and Control in the Implementation of Public Policy (pdf)

Post-Crisis Fiscal Rules: Stabilising Public Finance while Responding to Economic Aftershocks (pdf)

Budgeting in the Philippines (pdf)

Producing a Citizens' Guide to the Budget: Why, What and How? (pdf)

Index of articles 2001-2009 (pdf)

 

Number 1

 

Austria's Budget Reform: How to Create Consensus for a Decisive Change of Fiscal Rules (pdf)

Budgeting for Disasters: Focusing on the Good Times (pdf)

The Impact of the Crisis on Budget Policy in Central and Eastern Europe (pdf)

Is New Public Management Really Dead? (pdf)

Do Public-Private Partnerships Create Value for Money for the Public Sector? The Portuguese Experience (pdf)

 

Volume 9 (2009)

 

Supplement 1

 

OECD Review of Budgeting in Mexico (pdf)

 

Number 3

 

Fiscal Futures, Institutional Budget Reforms, and Their Effects: What Can Be Learned? (pdf)

Crisis Budgeting (pdf)

Budgeting in Bulgaria (pdf)

Budgeting in Latvia (pdf)

 

Number 2

 

Budgeting for Fiscal Space (pdf)

Budgeting for Entitlements (pdf)

The Challenge of Decremental Budgeting (pdf)

Budgeting in Indonesia (pdf)

Budget Transparency around the World: Results from the 2008 Open Budget Survey (pdf)

Fixing Fair Value Accounting (pdf)

Dynamic Scoring (pdf)

 

Number 1

 

Reforming the Budget Formulation Process in the Brazilian Congress (pdf)

The Changing Role of Parliament in the Budget Process (pdf)

Public-Private Partnerships: The Relevance of Budgeting (pdf)

Accrual Budgeting and Fiscal Policy (pdf)

Impact of Budget Support on Accountabilities at the Local Level in Indonesia (pdf)

 

 

Volume 8 (2008)

 

Number 3

 

Budgeting in Portugal  (pdf)

Reforming Fiscal Institutions: The Elusive Art of the Budget Advisor (pdf)

Budgeting in Greece  (pdf)

The Political Economy of Fiscal Reform in Central and Eastern Europe (pdf)

 

Number 2

 

The Role of the State and Public Finance in the Next Generation (pdf)

Budgeting in Russia (pdf)

Budgeting in Estonia  (pdf)

Budgeting in Australia  (pdf)

 

Number 1

 

The Dutch Fiscal Framework: History, Current Practice and the Role of the Central Planning Bureau (pdf)

Performance Budgeting in Sweden (pdf)

Performance Budgeting in the United Kingdom (pdf)

Performance Budgeting in the United States (pdf)

The New Accounting Model of the Swiss Confederation (pdf)

 

Volume 7 (2007/2008)

 

Number 4

 

Programme Budgeting in OECD Countries (pdf)

Performance Budgeting in Canada (pdf)

Performance Budgeting in Denmark (pdf)

Performance Budgeting in Korea (pdf)

Performance Budgeting in the Netherlands (pdf)

Ageing and the Public Sector: Challenges for Financial and Human Resources (pdf)

 

Number 3

 

Off-budget Expenditure: An Economic and Political Framework (pdf)

Budgeting in Austria  (pdf)

Role of the Legislature in the Budget Process: Recent Trends and Innovations (pdf)

A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries (pdf)

Performance Budgeting in Australia (pdf)

 

Number 2

 

Budgeting in Turkey  (pdf)

Structural Balance Policy in Chile (pdf)

Integrating Current and Development Budgets: A Four-Dimensional Process (pdf)

Performance Budgeting and Accrual Budgeting: Decision Rules or Analytic Tools? (pdf)

Engaging the Public in National Budgeting: A Non-Governmental Perspective (pdf)

 

Number 1

 

Comparing Budget and Accounting Measures of the Federal Government's Fiscal Condition (pdf)

Budget Reform in China (pdf)

Civil Service Reform in China (pdf)

Budgeting in Latin America: Results of the 2006 OECD Survey (pdf)

Implementing OMB's Program Assessment Rating Tool (PART): Meeting the Challenges of Integrating Budget and Performance (pdf)

Improving Public Sector Efficiency: Challenges and Opportunities (pdf)

 

Volume 6 (2006/2007)

 

Number 4

 

Managing and Controlling Extrabudgetary Funds (pdf)

Performance Budgeting in the Netherlands: Beyond Arithmetic (pdf)

Public Investment in the United Kingdom (pdf)

Public Expenditure and Fiscal Consolidation in Portugal (pdf)

Framework for Fiscal Consolidation: Successes and Failures in Japan (pdf)

 

Number 3

 

Budgeting in Hungary  (pdf)

Competitiveness and Modernisation of Public Finances: Selecting an Action Scenario in Hungary following EU Accession (pdf)  

The Medium-term Fiscal Framework in Sweden (pdf)

Fiscal Rules for Subnational Governments: Can They Promote Fiscal Discipline? (pdf)

Allocation of Taxing Powers (pdf)

 

Number 2

 

African Experience with Budget Reform (pdf)

Malawi: Lessons Learnt from First Reforms Lead to New Approach (pdf)

Mozambique: Better Budget Machinery (pdf)

South Africa: Transition to Democracy Offers Opportunity for Whole System Reform (pdf)

Uganda: A Decade of Budget Reform and Poverty Reduction (pdf)

Aspects of the New Public Finance (pdf)

A Balancing Act: Fiscal Responsibility, Accountability and the Power of the Purse (pdf)

Economic Reforms in Angola in the General Context of Africa (pdf)

 

Number 1

 

Budgeting in Norway  (pdf)

Budgeting in Singapore  (pdf)

Top-down Budgeting as a Tool for Central Resource Management (pdf)

Assessing Fiscal Risks through Long-term Budget Projections (pdf)

 

Volume 5 (2005/2006)

 

Number 4 

 

Budgeting in Croatia  (pdf)

Budgeting in Georgia  (pdf)

Intergovernmental Transfers and Decentralised Public Spending  (pdf)

Design Choices for Fiscal Policy Rules (pdf)

 

Number 3 

 

Budgeting in Thailand  (pdf)

The United Kingdom Private Finance Initiative: The Challenge of Allocating Risk (pdf)

The "Control" of Public Social Security Institutions in Belgium (pdf)

Accountability Institutions and the Policy Process: The United States Experience (pdf)

Introducing Financial Management Information Systems in Developing Countries (pdf)

 

Number 2

 

Accountability and Control of Public Spending in a Decentralised and Delegated Environment (pdf)

Fiscal Discipline between Levels of Government in Germany (pdf)

Fiscal Discipline in a Decentralised Administration: The Spanish Experience (pdf)

Accountability and Control in the Financing of Local Government in Denmark (pdf)

Enhancing Public Accountability in the Netherlands (pdf)

Performance Information in the Budget Process: Results of the OECD 2005 Questionnaire (pdf)

Lessons from Australian and British Reforms in Results-oriented Financial Management (pdf)

 

Number 1

 

Opening Budgets to Public Understanding and Debate: Results from 36 Countries (pdf)

Budgeting in Switzerland (pdf)

Market-Type Mechanisms and the Provision of Public Services (pdf)

Sustainable Budget Policy: Concepts and Approaches (pdf)

Government Performance: Lessons and Challenges (pdf)

 

Volume 4 (2004/2005)

 

Number 4 

 

Agencies: Their Benefits and Risks (pdf)

Budgeting in Romania (pdf)

Budgeting in Slovenia (pdf)

Introductory Speech for the Meeting of Senior Budget Officials of Central and Eastern European Countries (pdf)

Typically Dutch (pdf)

 

Number 3 

 

Special Issue - The Legal Framework for Budget Systems: An International Comparison (countries covered: Canada, Denmark, Finland, France, Germany, Japan, Korea, New Zealand, Norway, Spain, Sweden, United Kingdom, United States) (pdf)

(countries covered: Canada, Denmark, Finland, France, Germany, Japan, Korea, New Zealand, Norway, Spain, Sweden, United Kingdom, United States)

 

Number 2

 

Budgeting in Chile  (pdf) 

Legislatures and Budget Oversight in Latin America: Strengthening Public Finance Accountability in Emerging Economies (pdf)

Estimates for the Structural Deficit in Switzerland, 2002 to 2007 (pdf)

Managing the Public's Money: From Outputs to Outcomes - and Beyond (pdf)

Public Sector Modernisation: Modernising Accountability and Control (pdf)

 

Number 1 

 

Budget System Reform in Transition Economies: The Case of the Former Yugoslav Republics (pdf)

Budgeting in Denmark  (pdf)

Twenty-five Years of Budgeting Reform (pdf)

Issues in Accrual Budgeting (pdf)

Off-budget and Tax Expenditures (pdf)

 

Volume 3 (2003)

 

Number 4

 

The Impact of GAAP on Fiscal Decision Making: A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand (pdf)

Funding of Public Research and Development: Trends and Changes (pdf)

Greener Public Purchasing as an Environmental Policy Instrument (pdf)

International Procurement Regimes and the Scope for the Inclusion of Environmental Factors in Public Procurement (pdf)

 

Number 3

 

The Role of Fiscal Rules in Budgeting (pdf)

A Comparison Between Two Public Expenditure Management Systems in Africa (pdf) 

The Role of Evaluations in Political and Administrative Learning and the Role of Learning in Evaluation Praxis (pdf)

Can Public Sector Organisations Learn? (pdf)

Knowledge Management in Government: An Idea Whose Time Has Come (pdf)

Public Management Reform: Reliable Knowledge and International Experience (pdf)

 

Number 2 

 

Budgeting in the United States (pdf)

The Learning Government (pdf)

The Performing State: Reflection on an Idea Whose Time Has Come But Whose Implementation Has Not (pdf)

Fiscal Consolidation and Medium-term Fiscal Planning in Japan (pdf)

Countering Uncertainty in Budget Forecasts (pdf)

 

Number 1

 

Public Sector Modernisation: A New Agenda (pdf)

Improving Government Decision-making Practices for Risk Management (pdf)

Accrual Accounting and Budgeting: Key Issues and Recent Developments  (pdf)

The Case for E-government: Excerpts from the OECD Report "The E-government Imperative" (pdf)

Budgeting in Brazil (pdf)

 

Volume 2 (2002/2003)

 

Number 4

 

Budget Reform in OECD Member Countries: Common Trends (pdf)

Controlling Public Expenditure: The Theory of Expenditure Limitation (pdf)

How do Treasury Systems Operate in Sub-Saharan Francophone Africa? (pdf)

Privatisation, Public Purpose and Private Service: The Twentieth Century Culture of Contracting Out and the Evolving Law of Diffused Sovereignty (pdf)

 

Number 3

 

Opportunity, Strategy and Tactics in Reforming Public Management (pdf)

Building a Consensus for Fiscal Reform: The Chilean Case (pdf)

Regulatory Governance: Improving the Institutional Basis for Sectoral Regulators (pdf)

The new Russian budget system: critical assessment and future reform agenda  (pdf)

Government Procurement: A Synthesis Report (pdf)

 

Number 2

 

Does Budgeting Have a Future? (pdf)

Modern Financial Management Practices (pdf)

Time Horizons in Budgeting (pdf)

Investing in Private Financial Assets to Address Longer-term Needs (pdf)

Budgeting in Finland (pdf)

 

Supplement 1

Models of Public Budgeting and Accounting Reform (papers from a symposium held in Beijing, China, in April 2001) (pdf)

 

Number 1

 

Agencies in Search of Principles (pdf)

Signposting the Zoo - From Agencification to a More Principled Choice of Government Organisational Forms (pdf)  

Distributed Public Governance: Agencies, Authorities and Other Autonomous Bodies in Canada (pdf)

Distributed Public Governance: Agencies, Authorities and Other Autonomous Bodies in the Netherlands  (pdf)

Understanding the Waves of Agencification and the Governance Problems They Have Raised in Central and Eastern European Countries (pdf)

 

Volume 1 (2001/2002)

 

Number 4

 

Outcome-focused Management and Budgeting (pdf)

Australia (pdf)

The Japanese Attempt at Reinforcing the Policy Management Cycle through Policy Evaluation (pdf)

Outcome-focused Management in New Zealand (pdf)

Outcome-focused Management in the United Kingdom (pdf)

Outcome-focused Management in the United States (pdf)

 

Number 3

 

OECD Best Practices for Budget Transparency  (pdf)

Can National Legislatures Regain an Effective Voice in Budget Policy? (pdf)

Budgeting in the Netherlands  (pdf)

The Implementation of the Stability and Growth Pact (pdf)

A Framework for Public Sector Performance Contracting (pdf)

The OECD Budgeting Database (pdf)

 

Number 2 

 

Integrating Performance Management and Financial Management (pdf)

Budgeting in Canada (pdf)

Reallocation: Aligning Political Priorities and Budgetary Funding (Case Studies) (pdf)

Public Management Reform and Economic and Social Development (pdf)

Public Investment in European Union Member States: Budgetary Management, Discounting and the Cost of Capital (pdf)

 

Number 1

 

The Changing Role of the Central Budget Office (pdf)

Budgeting in Sweden  (pdf)

Voucher Programmes and their Role in Distributing Public Services (pdf)

Greater Independence for Fiscal Institutions (pdf)

The Chilean Pension System (pdf)

 

 

 

 

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