OECD Journal on Budgeting

Anglais
Frequency
3 times a year
ISSN : 
1681-2336 (en ligne)
ISSN : 
1608-7143 (imprimé)
DOI : 
10.1787/16812336
Cacher / Voir l'abstract

The OECD journal on public sector budgeting, published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, 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. Now published as a part of the OECD Journal subscription package.

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Articles récents Cacher / Voir les résumés

Sélectionner Number Date Article Volume et numéro Cliquez pour accéder
  12 août 2016 Review of budget oversight by parliament
Ronnie Downes, Scherie Nicol

Budget oversight by the Irish parliamentary chambers, the Houses of the Oireachtas, is under-developed by international standards. Many stakeholders and participants question whether the existing process is meaningful or impactful. Nevertheless, there is a strong momentum for reform with Ireland’s public administration. Against this background, the OECD presents in this report an analysis of the strengths and weaknesses of Ireland’s system of parliamentary engagement in budgeting, and outlines a number of proposals for continued reform by reference to international experience, for consideration by the Houses of the Oireachtas and by other institutional actors and by the political system more generally.

JEL Classification: H5, H57, H60
Keywords: Budget process, Dáil, Ireland, Oireachtas, parliament, public administration

Volume 16 Numéro 1
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    http://oecd.metastore.ingenta.com/content/4216201ec003.pdf
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  12 août 2016 Budget reform before and after the global financial crisis
Marc Robinson

Budgeting techniques are undergoing major change in many OECD countries in the wake of the global financial crisis. As part of this, many of the directions of pre-crisis budgeting reform are being critically reviewed. This paper reviews the past and future of budgeting reform. It also considers what will be needed to develop a more robust analytical framework within which to map future reform directions.

JEL codes: E62, H12, H50, H55, H61
Keywords: fiscal discipline, allocative efficiency, prioritization, value-for-money, reallocation, accrual accounting, accrual budgeting, performance budgeting, programme budgeting, fiscal rules, expenditure rules, expenditure ceilings, expenditure carryover, actor/motivation frameworks, legal principles framework.

Volume 16 Numéro 1
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    http://oecd.metastore.ingenta.com/content/4216201ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budget-reform-before-and-after-the-global-financial-crisis_budget-16-5jlvc85w7nkf
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  12 août 2016 Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey
Delphine Moretti

Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future.

JEL Classification: H60, H83
Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting.

Volume 16 Numéro 1
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    http://oecd.metastore.ingenta.com/content/4216201ec002.pdf
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  27 mai 2016 Performance budgeting practices and procedures
Trevor Shaw

This article examines performance budgeting practices and reforms in five OECD member countries: Canada, Ireland, the Netherlands, the United Kingdom and the United States. In each case, three dimensions of performance budgeting are analysed: performance information and monitoring, evaluation, and spending review. Reflecting upon the common experiences in each country, generalised analytical considerations are presented for practitioners planning and implementing current and future performance budgeting reforms.

JEL classification: H50, H60, H61
Keywords: performance budgeting, performance-based budgeting, PBB, budget reform, performance information, Canada, Ireland, the Netherlands, the United Kingdom, the United States

Volume 15 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4215291ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/performance-budgeting-practices-and-procedures_budget-15-5jlz6rhqdvhh
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  27 mai 2016 Budgeting in Italy
Jón R. Blöndal, Lisa von Trapp, Erik Hammer

Italy is in the process of making significant reforms to its budgeting process. This report provides a comprehensive overview of the Italian budgeting system and the envisaged reforms. It also offers a number of specific recommendations for further consideration as Italy advances its reform agenda. The report has been peer reviewed by OECD Senior Budget Officials.

JEL Classification: H50, H61, H83, O52
Keywords: Italy, Stability Law, spending reviews, medium-term expenditure frameworks

Volume 15 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4215291ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-in-italy_budget-15-5jm0qg8kq1d2
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  27 mai 2016 Budget reform in China: Progress and prospects in the Xi Jinping era
Christine Wong

Fiscal reforms were central to the comprehensive programme of reforms announced at the Third Plenum of the 18th Party Congress in November 2013, during the first year of the Xi Jinping administration. One of the significant reforms on focus is public financial management (PFM). The urgency of PFM reform can be traced, paradoxically, to the extraordinary growth experienced by the Chinese economy during the first decade of this century, when easy money and weak accountability gave rise to unprecedented waste, corruption, and a mountain of local government debt.

Volume 15 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4215291ec002.pdf
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  27 mai 2016 Budget institutions in low-income countries
Sanjeev Gupta, Sami Ylaoutinen, Brian Olden, Holger van Eden, Teresa Curristine, Tom Josephs, Eliko Pedastsaar, Johann Seiwald

This paper presents 12 budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income countries and the status of their budget institutions compared to the G20 advanced and emerging market economies. The paper then presents recommendations for designing and implementing appropriate reform strategy for low-income countries. Particular attention is paid to prioritisation and sequencing of reform efforts.

Volume 15 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4215291ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budget-institutions-in-low-income-countries_budget-15-5jm0zbtmnnms
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  22 mars 2016 Principles for independent fiscal institutions and case studies
Lisa von Trapp, Ian Lienert, Joachim Wehner

Independent fiscal institutions serve to promote sound fiscal policy and sustainable public finances. Today IFIs are considered among the most important innovations in the emerging architecture of public financial management. Within the OECD area, their number has more than tripled and is expected to continue to rise. This publication provides a unique set of in depth case studies of IFIs in 18 OECD member countries in light of many of the good practices for effective IFIs identified in the OECD Recommendation on Principles for Independent Fiscal Institutions.

Volume 15 Numéro 2
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    http://oecd.metastore.ingenta.com/content/4215281ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/principles-for-independent-fiscal-institutions-and-case-studies_budget-15-5jm2795tv625
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  02 mars 2016 The coverage of aggregate expenditure ceilings
Marc Robinson

Aggregate expenditure ceilings are today a feature of budgeting in many OECD countries. They are typically used either to enforce a trend-based expenditure policy, or to gradually reduce the size of government. With the increased popularity of expenditure rules, aggregate ceilings are also required to give effect to these rules. This article focuses on the key design issue of the coverage of aggregate expenditure ceilings – that is, should they cover the totality of government expenditure, or is it legitimate to exclude certain categories of expenditure? It is suggested that the distinction between "determinate" and "indeterminate" expenditure is crucial to properly answering this question. It is also argued that the appropriate coverage of aggregate expenditure ceilings is different during expenditure planning (budget preparation) and during budget execution.

JEL classification: E620, H610
Keywords: Expenditure ceilings, top-down budgeting, determinate expenditure, indeterminate expenditure, automatic changes, trend-based expenditure policy, contingency reserve, forecasting margin, sequestration, compensation mechanism, welfare cap

Volume 15 Numéro 1
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    http://oecd.metastore.ingenta.com/content/4215181ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/the-coverage-of-aggregate-expenditure-ceilingsa_budget-15-5jm3rx2qbr28
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  02 mars 2016 Ten years of PPP: An initial assessment
Francois Bergere

A public-private partnership (PPP) is a long-term contractual arrangement whereby the government calls on a company or a consortium formed for the purpose to design, build, finance and maintain a structure or facility necessary for its public-service mission. The company or consortium is subsequently remunerated according to the availability and performance of the structure or facility. The remuneration must enable the company or consortium to repay its initial investment and cover the financing costs and the services it provides. In a broad sense PPPs have long existed in France under various names and in various forms, marking the history of the development of the country’s infrastructure networks. In the modern sense, corresponding to the partnership contract (contrat de partenariat now renamed "machés de partenariat" since 2015) created in 2004 and covering all-inclusive government-pay contracts, PPPs have made significant inroads in certain sectors of public management such as social infrastructure (schools, hospitals, prisons, etc.). As a result France topped the European PPP league table in 2011-12, though PPPs remain a niche market overall in relation to the total amount of public procurement. Now, ten years later, it is possible to take stock, in both qualitative and quantitative terms, of projects initiated and carried out. This report aims to show the impact and effects of this new public procurement resource, sector by sector, in facts and figures, and to illustrate the contributions it has made and the feedback it has generated by major type of project and by public-sector initiator, from municipalities to central government agencies.

JEL classification: H40, H5, H83
Keywords: Infrastructure, partnership contracts, public private partnerships, public procurement

Volume 15 Numéro 1
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    http://oecd.metastore.ingenta.com/content/4215181ec001.pdf
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