| AI | Artificial Intelligence |
| CBA | Central Budget Authority |
| COVID-19 | Coronavirus Disease 2019 |
| EU | European Union |
| GDP | Gross Domestic Product |
| HM | His Majesty |
| ICT | Information and Communication Technology |
| IFI | Independent Fiscal Institution |
| INTOSAI | International Organisation of Supreme Audit Institutions |
| IPSAS | International Public Sector Accounting Standard |
| ISO | International Organisation for Standardisation |
| LOLF | Organic Law on Finance Acts (Loi Organique relative aux Lois de Finances) |
| MOF | Ministry of Finance |
| MTBF | Medium-Term Budget Framework |
| NABO | National Assembly Budget Office |
| NAO | National Audit Office |
| NGO | Non-Governmental Organisation |
| OECD | Organisation of Economic Co-operation and Development |
| OMB | Office of Management and Budget |
| PFM | Public Financial Management |
| SAI | Supreme Audit Institution |
| SBO | Senior Budget Officials |
| TDEC | Top-Down Expenditure Ceilings |
Quality Budget Institutions
Developments in OECD Countries
