OECD Journal on Budgeting

Frequency
3 times a year
ISSN: 
1681-2336 (online)
ISSN: 
1608-7143 (print)
http://dx.doi.org/10.1787/16812336
Hide / Show 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.

Also available in French
Article
 

Budgeting in Bulgaria You do not have access to this content

English
 
Click to Access: 
    http://oecd.metastore.ingenta.com/content/4209031ec003.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-in-bulgaria_budget-9-5kmh6dn6n4d7
  • READ
Author(s):
Ian Hawkesworth, Richard Emery, Joachim Wehner, Kristin Saenger
28 May 2010
Pages:
51
Bibliographic information
No.:
28,
Volume:
9,
Issue:
3
Pages:
133–183
http://dx.doi.org/10.1787/budget-9-5kmh6dn6n4d7

Hide / Show Abstract

Bulgaria’s budget management has seen a series of structural and procedural reforms, including in budget execution, treasury functions, internal audit, and programme and medium-term budgeting. This article discusses the use of modern budgeting techniques in Bulgaria such as top-down budgeting, multi-year budgeting perspectives and the use of performance information in the budget process, and makes recommendations for budget formulation, the role of Parliament, budget execution and management (including organisational questions and the role of municipalities), and accounting and audit.
 
Visit the OECD web site