Latest Documents


  • 3-September-2004

    English

    Comparative analysis in budgeting

    The Working Party of Senior Budget Officials (SBO) undertakes comparative analysis to assess specific aspects of the budget process across member countries in order to identify best practices for resource allocation and management.

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  • 25-August-2004

    English, , 1,697kb

    Models of public budgeting and accounting reform

    This book (Supplement 1 of Volume 2 of the OECD Journal on Budgeting) provides a comparative look at financial management systems from a family of systems point of view.

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  • 5-April-2004

    English

    1st meeting of the Senior Budget Officials network on performance and results (2004)

    The first meeting of the SBO Network on Performance and Results was held 1-2 April 2004.

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  • 12-February-2004

    English

    4th Annual OECD Public Sector Accruals Symposium

    9-10 February 2004. 4th meeting of the SBO Network on Financial Management.

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  • 28-February-2003

    English, , 140kb

    The quality of public expenditure: Challenges and solution of result-focused management in Spain

    This case study reflects on 20 years of result focused management of public expenditure in Spain. It looks at budgetary processes and changes that were implemented. It offers a general assessment, lessons learned and conclusions.

  • 28-February-2003

    English, , 136kb

    The quality of public expenditure: Challenges and solution of result-focused management in Korea

    This is a case study on the quality of public expenditure in Korea. It focuses on the imperitive for change, new initiatives in place, performance-based budgeting, the lessons learned and issues raised.

  • 24-February-2003

    English

    3rd Annual OECD Public Sector Accruals Symposium

    20-21 February 2003. 3rd meeting of the SBO Network on Financial Management.

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  • 29-November-2002

    Ukrainian, , 277kb

    Ukrainian version - Best practices for budget transparency

    Published in the OECD Journal on Budgeting, Volume 1, Number 3 (2001), the guidelines on transparency in the budget process relate to: budget reports; specific disclosures; and integrity, control and accountability.

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  • 29-November-2002

    Russian, , 283kb

    Russian version - Best practices for budget transparency

    Published in the OECD Journal on Budgeting, Volume 1, Number 3 (2001), the guidelines on transparency in the budget process relate to: budget reports; specific disclosures; and integrity, control and accountability.

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    Also AvailableEgalement disponible(s)
  • 18-February-2002

    English, , 14kb

    Results Focussed Management and Budgeting: Working Definitions

    There is much confusion as to the meaning of different words connected to result focussed management and budgeting. Outcomes, outputs, inputs, performance, results, innovation and learning are all rather imprecise and often confused when translat...

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