OECD Journal on Budgeting

Frequency :
Annual
ISSN :
1681-2336 (online)
ISSN :
1608-7143 (print)
DOI :
10.1787/16812336
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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
 
OECD Journal on Budgeting, Volume 2012 Supplement 1

OECD Journal on Budgeting, Volume 2012 Supplement 1

Budgeting in Luxembourg: Analysis and recommendations You do not have access to this content

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Author(s):
OECD
Publication Date :
26 Mar 2013
Pages :
80
ISBN :
9789264195813 (PDF) ; 9789264195806 (print)
DOI :
10.1787/budget-v12-sup1-en

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This report studies budgetary planning, financial information, internal audit, and related policies in the administrative entities of Luxembourg and makes a series of recommendations. It also examines conformity to the new EU requirements. 
 

Table of Contents

Budgeting in Luxembourg: Analysis and recommendations
-Executive summary
-1. Introduction
-2. Fiscal planning
-3. Financial reporting, internal audit and evaluation
-4. Consistency with new European requirements
-5. Steering of executive agencies
-References
Annex A1. Six proposals for reinforced economic governance in the EU
Annex A2. EU data on the fiscal rules of Luxembourg and the medium-term
budgetary framework (MTBF)