OECD Journal on Budgeting

Anglais
Frequency
3 times a year
ISSN : 
1681-2336 (en ligne)
ISSN : 
1608-7143 (imprimé)
http://dx.doi.org/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
  05 sep 2017 Strengthening budget institutions in Public Expenditure Management Peer Assisted Learning (PEMPAL) countries
Ronnie Downes, Knut Klepsvik, Joung-Jin Jang, Jaehyuk Choi, Maya Gusarova, Deanna Aubrey, Naida Carsimamovic

This report is the result of a survey conducted in 2013 and finalised in 2014. The survey was based on self-reporting by 33 OECD and 13 PEMPAL countries and involved the participation of OECD and World Bank staff. This report is organised according to 7 main dimensions of the budget process. These 7 dimensions is addressed in greater detail in sections 2 to 8.

JEL codes: H11, H50, H60, H70
Keywords: PEMPAL, Fiscal sustainability, MTEF, capital budgeting, budgeting techniques, performance budgeting, budget transparency, budgetary governance.                                                          

Volume 16 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4217081ec003.pdf
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  05 sep 2017 Gender budgeting in OECD countries
Ronnie Downes, Lisa von Trapp, Scherie Nicol

Gender gaps persist in education, employment, entrepreneurship and public life opportunities and outcomes. Gender budgeting involves using the tools, techniques and procedures of the budget cycle in a systematic way to promote equality. Responses to the 2016 OECD Survey of Gender Budgeting Practices show that almost half of OECD countries have introduced, plan to introduce or are actively considering the introduction of gender budgeting. The OECD analysis demonstrates that a wide variety of gender budgeting approaches are practised. Only half of OECD countries can currently point to specific examples of impact, however a wider range of impacts may become more evident in the future since the introduction of gender budgeting is relatively recent in many countries. Useful areas for further study and policy action include: the routine availability of gender-disaggregated data; embedding of genderspecific approaches within the normal annual routines of budgeting; and complementing executive-led approaches with external quality assurance.

JEL codes:H54, H60, H61
Keywords: Gender budgeting, gender equality, budgetary process, budgeting practices                

Volume 16 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4217081ec002.pdf
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  05 sep 2017 Budgeting in Chile
Camila Vammalle, Ana Maria Ruiz Rivadeneira

Chile has achieved outstanding results in terms of fiscal sustainability, economic growth, and reduction of extreme poverty. Chile’s strong budget system, was an important element in this success. The economic, social and political environments have however changed greatly in the last decade and Chile’s budget system needs to adapt to the new demands this entails.

This review is the result of the collaboration between the OECD and the Directorate of Budget of Chile (DIPRES). It analyses Chile’s budgetary practices and procedures in the light of the OECD Recommendation on Budgetary governance, and offers recommendations where improvements could be made.

Volume 16 Numéro 3
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    http://oecd.metastore.ingenta.com/content/4217081ec001.pdf
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  05 sep 2017 Budgeting and performance in the European Union
Ronnie Downes, Delphine Moretti, Scherie Nicol

The European Union has a unique system of institutions and relationships between different levels of government resulting in a close attention to the performance aspects of budgeting. The EU system of budgeting for performance and results is advanced and highly specified, scoring higher than any OECD country in the standard index of performance budgeting frameworks. Aimed at improving the effectiveness of the EU budget in contributing to the achievement of EU objectives for growth, the EU Budget Focused on Results initiative is one that is gaining more focus and importance since it was launched in 2015. This report is the OECD’s independent assessment of how the EU model of budgeting for performance and results compares with good practice around the world, in line with the long-established practice of OECD Budget Reviews; and offers suggestions for how the current reform agenda might be advanced.

JEl Codes: H50, H61, H83
Keywords: Europe 2020, Multiannual Financial Framework, Annual Management and Performance Report, European Court of Audit, EU Budget Focused on Results

Online first
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    http://oecd.metastore.ingenta.com/content/4217281ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-and-performance-in-the-european-union_budget-17-5jfnx7fj38r2
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  01 avr 2017 Determinants of sound budgeting and financial management practices at the decentralised level of public administration
Ben S. O. Bempah

This study employs path analyses to explain the determinants of implementation of sound budgeting and financial management practices at the local level of public administration. This paper recommends strengthening strategic planning, characteristics of implementing agencies, contextual factors and the disposition of management teams to achieve sound budgeting and financial management practices. Further recommendations are made for future research.

JEL classification: H6, H51
Keywords: Strategic planning, budgeting and financial management practices                                                      

Volume 16 Numéro 2
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    http://oecd.metastore.ingenta.com/content/4216431ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/determinants-of-sound-budgeting-and-financial-management-practices-at-the-decentralised-level-of-public-administration_budget-16-5jg19mnf3vr1
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  01 avr 2017 Budgeting in Sweden
Ronnie Downes, Delphine Moretti, Trevor Shaw

Sweden’s budget reforms of the 1990s, which were intended to introduce greater clarity, transparency and rigour to fiscal policy-making, have proven influential throughout Europe and across the OECD. This report finds that the budget framework has demonstrated resilience and that it continues to command confidence among the broad range of budgetary stakeholders. However, a number of tensions are apparent as the framework responds to the challenges and priorities of post-crisis budgeting, and each of its key dimensions has been undergoing review and adaptation. Future reforms should focus on addressing a certain fragmentation apparent in some areas (such as performance information, evaluation, public investment strategy and fiscal risk). Sweden’s advanced and pioneering practices, in areas such as cross-government collaboration and gender budgeting, may also benefit from more open, participative and citizen-facing initiatives in policy design and performance accountability.

Volume 16 Numéro 2
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    http://oecd.metastore.ingenta.com/content/4216431ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-in-sweden_budget-16-5jg1f8p0jh7b
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  01 avr 2017 Enhancing the finance function in line ministries
Dirk-Jan Kraan

Despite fulfilling a crucial role in the delivery of public services, the finance function of line ministries has received little attention both in the past and in the present. This paper will focus on the finance function in line ministries, explain why a strong finance function is of paramount importance in the current era of lean and compact government and identify the reforms that need to be implemented in order to make this possible.

Volume 16 Numéro 2
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    http://oecd.metastore.ingenta.com/content/4216431ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/enhancing-the-finance-function-in-line-ministries_budget-16-5jg30cchbf5k
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  01 avr 2017 Spending reviews in Ireland – Learning from experience
Fiachra Kennedy, John Howlin

This article examines the Irish experience of spending reviews and seeks to identify key lessons that should enhance the effectiveness of this process both in Ireland and in other OECD countries. Since the beginning of the economic and financial crisis, spending reviews have played an important role in Ireland’s efforts to restore expenditure policy to a more sustainable footing. However, the purpose of future reviews will move from improving the deficit position to ensuring all expenditure is considered when Government is making budget decisions. The purpose of spending reviews is to increase the fiscal space available to government for new, high priority, policies. By systematically examining baseline expenditure using available evidence and data, the increasing tendency to focus only on incremental improvements in expenditure can be countered. Spending reviews should be used to further embed the principles of expenditure efficiency and effectiveness into the wider budget process. This can be facilitated through extending the availability of relevant evaluations and performance information and ensuring such evaluations become central to the budgetary process.

Volume 16 Numéro 2
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    http://oecd.metastore.ingenta.com/content/4216431ec001.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/spending-reviews-in-ireland-learning-from-experience_budget-16-5jg30cchf0g0
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  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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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/review-of-budget-oversight-by-parliament_budget-16-5jlv0r0g8zd7
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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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