OECD Journal on Budgeting

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

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Volume 17, Issue 1 You do not have access to this content

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  20 Dec 2017
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    http://oecd.metastore.ingenta.com/content/4217281ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/public-sector-productivity_budget-17-5jfj7vb36p5c
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Public sector productivity
Patrick Dunleavy

Improving productivity at the organisational level offers the greatest immediate dividends and could successfully cover the largest departments and agencies at the central or national level. For many decades the measurement of government outputs in national statistics and economic accounts used inputs, which assumes that government productivity neither grows nor falls. Modern solutions exist however, that can generate empirically useful metrics of total outputs from which stakeholders could learn key lessons about the productivity of their agencies over time. This article outlines the tools needed to apply these modern solutions and offers recommendations for improving cross-national productivity data for government.

JEL Codes: H10, H11, H30
Keywords: Productivity measurement, core inputs, quality weighting, labour, regression analysis                                                    

  20 Dec 2017
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    http://oecd.metastore.ingenta.com/content/4217281ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-in-oaxaca_budget-17-5jfjb4lcsgzw
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Budgeting in Oaxaca
Camila Vammalle, Ana Maria Ruiz, Ronnie Downes

Oaxaca recently experienced a period of rapid growth of public expenditure, in response to social and economic priorities. These increases in expenditure were not accompanied with corresponding increases in actual revenues, thus leading to the build-up of deficits. In 2013, the state embraced a consolidation plan, increasing revenue collections and cutting public expenditure and investment, aiming to restore budgetary balance by 2016. The Secretariat of Finance of Oaxaca has recently introduced a more robust legal framework to ensure fiscal sustainability, and avoid such policy fluctuations in the future. Despite recent improvements, there is still space to improve budget practices towards a more planned, accountable, participative and transparent budget process, as well as having an institutional and legal framework in place to ensure these practices have continuity between administrations.                                                       

  20 Dec 2017
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    http://oecd.metastore.ingenta.com/content/4217281ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/long-term-fiscal-sustainability-analysis-benchmarks-for-independent-fiscal-institutions_budget-17-5jfjb4lcpkhh
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Long-term fiscal sustainability analysis: Benchmarks for Independent Fiscal Institutions
Trevor Shaw

External evaluation is one of the key principles recommended by the OECD for an Independent Fiscal Institution to function well. External evaluations could take the form of periodic reviews of selected pieces of work, regular annual evaluations of the quality of analysis, permanent installations such as an advisory panel or board, or peer reviews by an IFI in another country.                                                             

  20 Dec 2017
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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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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

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