OECD Journal on Budgeting

Frequency
3 times a year
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
 

Latest Issue

Volume 16, Issue 2 You do not have access to this content

01 Apr 2017
DOI: 
10.1787/budget-v16-2-en

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  01 Apr 2017
Click to Access: 
    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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Determinants of sound budgeting and financial management practices at the decentralised level of public administration
Ben Smith, Owusu 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                                                          

  01 Apr 2017
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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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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.

  01 Apr 2017
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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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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.

  01 Apr 2017
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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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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.

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