La evaluación de la OCDE de la Autoridad Independiente de Responsibilidad Fiscal en España forma parte de la primera ola de evaluaciones de instituciones fiscales independientes. Aunque se trata de una institución muy joven, los evaluadores consideran que su trabajo está alineado con las buenas prácticas en lo que respecta a métodos, rigor y transparencia, así como en comparaciòn con las IFI homólogas.
The OECD Review of the Independent Authority for Fiscal Responsibility (AIReF) in Spain is among the first wave of independent fiscal institution evaluations. While still a very young institution, the reviewers found AIReF’s work to be in line with good practice in terms of approach, rigour and transparency, as well as in comparison to peer IFIs.
This web page presents the 10 dimensions of the framework for the governance of public infrastructure. The dimensions relate to how governments prioritise, plan, budget, deliver, regulate and evaluate infrastructure investment. Each area covers the principal objective of policy in each area, followed by key questions decision makers need to address and indicators identifying the enabling factors.
The OECD Toolkit on Budget Transparency brings together standards and guidelines on budget transparency developed by a broad range of international bodies and networks. Chapter 1 introduces the various institutions, official instruments and guidance materials available, including standards issued by international organisations. Chapter 2 provides an alternative way of navigating these materials, based around five main institutional or sectoral areas. The Toolkit also provides guidance on how best to use this information to achieve more open, transparent, inclusive and accountable budget processes.
This OECD report highlights strengths in the structure and specification of the EU performance budgeting system, and offers some suggestions on how to promote continuity and flexibility throughout the cycle of policy design, delivery and accountability. Recommendations are also offered to support the input and enhance the impact of the European Parliament, the Council of the EU and the European Court of Audit.
The OECD Working Party of Senior Budget Officials (SBO) has created a network of parliamentary budget officials (PBO).
Toolkit providing a gateway to the various global budget and fiscal transparency institutions, official instruments, standards, and guidance materials.
This Experts Meeting took place in Reykjavik, Iceland on 18-19 May 2017. Delegates from OECD countries shared practical experiences – successes and challenges – in implementing Gender Budgeting.
Independent fiscal institutions (IFIs) serve to promote sound fiscal policy and sustainable public finances. This report outlines good practices for their effective design and operation.
Gender budgeting can help governments promote equality through the budget process. Planning the budget with the promotion of gender equality in mind has the potential to help policy-makers address a range of inequalities that have become embedded in public policies and the allocation of resources.