Publications & Documents


29-July-2009

English, , 797kb

The Dutch Fiscal Framework

Major features of the Dutch fiscal framework are the trend-based fiscal framework with real net expenditure ceilings for the whole term of government, the role of independent organisations like the Central Planning Bureau (CPB), Statistics Netherlands and the Netherlands Court of Audit, and the intermediary role of the National Advisory Group on Budgetary Principles. This article describes the Dutch fiscal framework, its role in

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29-July-2009

English, , 680kb

The New Accounting Model of the Swiss Confederation

Switzerland’s public accounting system has been completely overhauled. The New Accounting Model for the Confederation was used for the first time to prepare the 2007 budget and the 2008-10 financial plan. This article examines the fundamental new directions of financial management in Switzerland.

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29-July-2009

English, , 132kb

Performance Budgeting in Sweden

Management by performance began in Sweden’s public administration in the late 1980s, both as a tool for the government’s budget process and as a way for the government to control its agencies. This article discusses various aspects of the performance system in the Swedish context.

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29-July-2009

English, , 198kb

Performance Budgeting in the United States

This article describes the history of performance management in the United States government, including the Budget and Performance Integration initiative (BPI), the Program Assessment Rating Tool (PART), and the dedicated Internet site www.ExpectMore.gov.

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29-July-2009

English, , 453kb

Performance Budgeting in Denmark

This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting, accrual accounting and budgeting, and the use of evaluations and reports.

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29-July-2009

English, , 166kb

Performance Budgeting in Australia

This article describes how the principles of management for results have worked in practice over the past two decades in Australia. The current performance information framework involves, among other things, the accrual-based outcomes and outputs policy, performance agreements between heads of agencies and their responsible ministers, and regular review and assessment, particularly at agency level.

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15-July-2009

English, , 680kb

Better Regulation: Synthesis of the EU 15 reports

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

15-July-2009

English, , 447kb

Better Regulation: Synthesis of the reports on Denmark, Netherlands, Portugal and United Kingdom

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

10-July-2009

English, , 948kb

Better Regulation in the Netherlands

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

10-July-2009

English, , 1,031kb

Better Regulation in Portugal

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

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