This paper by the Congressional Budget Office examines two reports on fiscal policy in the United States: the budget and the government’s financial statements. The reports differ in concept and scope. Neither provides all of the relevant information ...

China has made crucial progress in the field of public expenditure management in the past ten years. This article reviews the reforms in budget formulation, approval, implementation and audit. Some weaknesses remain: for example, important decisions ...

The Chinese government has undertaken extensive reforms to its civil service system over the past ten years. The capacity of the civil service has improved, but perhaps due to reasons other than civil service reform. This article reviews the ...

This article provides a snapshot of the status of budgetary institutions, procedures and practices in Latin American countries based on the results of the OECD 2006 budget survey. Particular elements include: the legal framework and role of the ...

This article examines the PART initiative of the United States Office of Management and Budget from a practical standpoint: how federal agencies have dealt with the requirements of PART and what strategies they have employed to be successful. The ...

This article examines key institutional drivers that may contribute to improving public sector efficiency and focuses on one of them in more detail: performance information and its role and use in the budget process (“performance budgeting”).