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Book Title | : | Budgeting Practices and Procedures in OECD Countries |
| Edition | : | N/A | |
| Author(s) | : | OECD | |
| Page | : | 170 Pages | |
| Year Published | : | 2014 | |
| Publisher | : | Secretary-General of the OECD. | |
| ISBN | : | 978-92-64-05969-6 | |
| File Size | : | 2.64 MB | |
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Book Description:
The OECD Budget Practices & Procedures Database is updated approximately every four to five years and provides a comparative set of data on developments in budget practices and procedures. The present report highlights the results of the 2012 OECD Budget Practices & Procedures Survey and compares it with the 2007 data set which for a number of subjects demonstrates notable evolutions in budget practices in OECD countries over the period.
The survey is based on self-reporting from governments. Thirty-three OECD countries responded to the survey. Iceland has not yet responded to the survey.
The sources of the 2012 data in this publication are the 2012 OECD Budget Practices & Procedures Survey while the 2007 data, if not stated otherwise, are drawn from the OECD Budget Practices & Procedures Database as described in OECD 2011a, which is a draft report by Ian Hawkesworth and Lisa von Trapp, presented to the SBO Performance & Results Network in November 2011. Several of the introductions to the chapters are also based on the 2011draft report.
This report was prepared by Knut Klepsvik under the supervision of Jón Ragnar Blöndal and Ronnie Downes of the OECD Budgeting & Public Expenditures Division at the Public Governance & Territorial Development Directorate of the OECD. The final revision was completed by Joung-Jin Jang and Ronnie Downes. Lisa von Trapp contributed material on Independent Fiscal Institutions (Chapter 7). The questionnaire was developed by Edwin Lau and Natalia Nolan Flecha. Natalia Nolan Flecha also prepared the data cleaning guide in co-operation with Joung-Jin Jang who took charge of the quality control of the country responses. Mafalda Trincao helped summarise the country responses. Editorial and administrative support was provided by Bonifacio Agapin
The OECD Budget Practices & Procedures Database is updated approximately every four to five years and provides a comparative set of data on developments in budget practices and procedures. The present report highlights the results of the 2012 OECD Budget Practices & Procedures Survey and compares it with the 2007 data set which for a number of subjects demonstrates notable evolutions in budget practices in OECD countries over the period.
The survey is based on self-reporting from governments. Thirty-three OECD countries responded to the survey. Iceland has not yet responded to the survey.
The sources of the 2012 data in this publication are the 2012 OECD Budget Practices & Procedures Survey while the 2007 data, if not stated otherwise, are drawn from the OECD Budget Practices & Procedures Database as described in OECD 2011a, which is a draft report by Ian Hawkesworth and Lisa von Trapp, presented to the SBO Performance & Results Network in November 2011. Several of the introductions to the chapters are also based on the 2011draft report.
This report was prepared by Knut Klepsvik under the supervision of Jón Ragnar Blöndal and Ronnie Downes of the OECD Budgeting & Public Expenditures Division at the Public Governance & Territorial Development Directorate of the OECD. The final revision was completed by Joung-Jin Jang and Ronnie Downes. Lisa von Trapp contributed material on Independent Fiscal Institutions (Chapter 7). The questionnaire was developed by Edwin Lau and Natalia Nolan Flecha. Natalia Nolan Flecha also prepared the data cleaning guide in co-operation with Joung-Jin Jang who took charge of the quality control of the country responses. Mafalda Trincao helped summarise the country responses. Editorial and administrative support was provided by Bonifacio Agapin
| Table of Contents: | |
| Chapter 1 | Fiscal sustainability. |
| Chapter 2 | Medium-term expenditure frameworks |
| Chapter 3 | Capital budgeting. |
| Chapter 4 | Top-down budgeting techniques. |
| Chapter 5 | Relaxing central input controls. |
| Chapter 6 | Performance budgeting. |
| Chapter 7 | Budget transparency. |
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