Restoring the health of public finances has become a defining challenge for OECD countries. Governments are navigating higher debt, tighter fiscal space and increasing demands on public services. Ensuring that legislatures support fiscal responsibility is central to this effort. Legislatures have a role in contributing to sustainable fiscal policy and upholding the integrity of the budget process. As stewards of public resources, they require institutions and systems that are credible, disciplined and able to support long-term decision making.
The OECD Best Practices for Parliaments in Budgeting set out practices for structured pre-budget scrutiny, disciplined amendment processes, clear procedures for supplementary budgets and rigorous audit follow up. They also underline the value of well-designed committees, access to independent analytical support and transparent, predictable procedures.
This report draws on the 2025 OECD Survey on Parliamentary Budget Oversight to show how legislatures shape fiscal frameworks, influence annual budgets and oversee implementation. It introduces the OECD Index on Parliaments and Fiscal Responsibility, which highlights strengths in budget approval and committee systems, while showing more limited engagement with fiscal responsibility, implementation, and performance and audit information.
As governments work to restore public finances and meet long-term commitments, ensuring parliamentary budget oversight supports fiscal responsibility will help support credible fiscal adjustment and reinforce confidence in budget decisions.
This report was prepared by the OECD Directorate for Public Governance (GOV), under the leadership of Elsa Pilichowski, Director, and the guidance of Jon Blondal, Head of GOV’s Public Management and Budgeting Division (PMB). It was written by Kaitlyn Vanderwees and Scherie Nicol of PMB. Meral Gedik provided publication support.