This paper was prepared by the OECD Directorate for Public Governance (GOV) under the leadership of Elsa Pilichowski, Director for Public Governance, and the direction of Jon Blöndal, Head of GOV’s Public Management and Budgeting Division (PMB). The paper was prepared by Brian Finn, Senior Policy Analyst, Titouan Chassagne, Policy Analyst, both members of the PMB division, and Balazs Romhányi, OECD expert in public finance management. Meral Gedik prepared the paper for publication.
The authors would like to thank Andrew Blazey, Deputy Head of the OECD Public Management and Budgeting Division, for his insightful comments on the draft version of this paper.
The OECD would like to express its sincere thanks to the Ministry of Finance and other bodies consulted in Podgorica for their co-operation throughout the preparation of this review.
This review was supported by the Constituency Programme of the Netherlands Ministry of Finance.