Budgeting Practices and Procedures in OECD Countries

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12 May 2014
9789264059696 (PDF) ;9789264059689(print)

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The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries  from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fiscal sustainability is a key issue for countries today. It also highlights the growing use of medium-term expenditure frameworks, capital budgeting and top-down budgeting, and it examines transparency of budgeting as well as budgeting flexibility.


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Table of Contents

Executive summary 9
Methodology 11
Chapter 1. Fiscal sustainability 13
-Coverage of long-term fiscal projections (Q.14-16) 14
-Prudent macroeconomic estimates (Q.12-16) 16
-Sensitivity and fiscal risk analysis (Q.51, 15) 18
-Fiscal rules that limit the budget (Q.18-24) 20
Chapter 2. Medium-term expenditure frameworks (Q. 25-30)  35
-Basic characteristics of medium-term frameworks (Q.25-30) 36
-Comprehensiveness and level of ceilings (Q.27a) 39
-Length of ceilings and frequency of revisions of the ceilings (Q.27b) 40
Chapter 3. Capital budgeting (Q. 34-35, 40-47)  43
-Capital budgets and multi-year funding practices (Q.34-35)  44
-Public-private partnership (PPP) practices (Q.40-42) 44
-Value-for-money assessment (Q.43-45) 47
Chapter 4. Top-down budgeting techniques (Q. 3, 31-33) 49
-Role of the CBA (Q.1-3) 52
-Budget circular (Q.32) 53
-Level of ceilings for the line ministries initial budget request (Q.31)  55
-Budgetary disputes (Q.33) 56
Chapter 5. Relaxing central input controls (Q. 50, 70-84) 59
-Number of line-items (Q.50a)  60
-Lump-sum appropriations (Q.70a)  62
-Reallocation of appropriations (Q.72) 64
-Authority to increase or cut appropriations after the budget is approved by the legislature (Q.74-83)  66
-Carry-over of unused appropriations (Q.78, 81, 84) 70
-Borrowing against future appropriations (Q.73) 73
Chapter 6. Performance budgeting 75
Chapter 7. Budget transparency (Q. 6, 39, 51, 60-67)  81
-Examples of available budget information and reporting in OECD countries (Q.6, 39, 51, 61) 82
-Ensuring an effective role for the legislature (Q.6, 60, 64-67) 88
-Independent fiscal institutions 96
Bibliography 101
Statistical annex  103

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