OECD Journal on Budgeting
The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector.
Egalement disponible en : Français
- 3 fois par an
- ISSN : 16812336 (en ligne)
- https://doi.org/10.1787/16812336
Budgeting in Greece
Greece is undertaking important reforms with the aim of making the budget a more modern strategic policy document. This article examines Greece’s recent economic and fiscal performance and the developments that led to the launch of the programme budgeting pilot in 2008. The article discusses the budget formulation process, the role of Parliament, and various aspects of budget implementation and management. The report concludes with a discussion of accounting, audit and accountability.