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
 
 
 

Volume 4, Issue 2 You do not have access to this content

Publication Date :
18 Feb 2005
DOI :
10.1787/budget-v4-2-en
Also available in: French

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  18 Feb 2005 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204041ec002.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/budgeting-in-chile_budget-v4-art8-en
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Budgeting in Chile
Jón R. Blöndal, Teresa Curristine
In June 2003, the Budget Office of the Ministry of Finance of Chile requested the OECD to carry out a review of the Chilean budgeting system in a similar fashion as it does for its member countries. The OECD responded positively to this request, recognising that Chile is an established observer of the OECD Working Party of Senior Budget Officials and recognising the strong interest in the Chilean budgeting system expressed by members of the Working Party.
  18 Feb 2005 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204041ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/legislatures-and-budget-oversight-in-latin-america_budget-v4-art9-en
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Legislatures and Budget Oversight in Latin America
Carlos Santiso
Reforming budgetary institutions for effective government is a critical task for emerging economies. Strengthening the role of parliament in the budget process is an integral part of the restoration of democracy throughout Latin America, which requires a re-equilibration of executive and legislative prerogatives in public policy. The role of legislatures in public budgeting and public finance management has nevertheless been largely overlooked in the first stage of economic reform. This is starting to change, as the contribution of legislatures to the budgetary process is currently being re-evaluated, both in developed and, more recently, in developing countries.1 It is increasingly being recognised that parliaments have a critical role to play to strengthen economic governance, improve transparency in public finances and ensure government accountability. Enhancing legislative scrutiny of the budget and oversight of its execution is increasingly considered as a means to strengthen government accountability and curb corruption (OECD, 2002; G8, 2003).2 The international financial institutions are particularly keen to promote greater transparency in public finance management and to improve governmental financial information systems in emerging economies...
  18 Feb 2005 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204041ec004.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/managing-the-public-s-money_budget-v4-art10-en
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Estimates for the Structural Deficit in Switzerland, 2002 to 2007
Frank Bodmer, Alain Geier
The new Swiss budget rule or "debt brake" is based on the idea or rather the aim that the structural deficit should be zero.1 Therefore, the size of the structural deficit is of special importance for the conduct of fiscal policy under the debt brake. In 2003, it was estimated that there is a structural deficit in the order of CHF 3.5 billion, which represents about 7% of central government expenditure or under 1% of GDP. In comparison to the European Union deficit rule (Maastricht criteria) of 3% of GDP, this is of course a small number. However, this excludes the social security accounts, which are not included in the federal financial accounts in Switzerland. In addition, under the regime of the debt brake, the adjustment of a structural deficit has in principle to be immediate, which can be quite painful even for relatively small deficits. The adjustment can also be delayed, but this requires special provisions either through the law or through a decision of parliament to overrule the debt brake for extraordinary circumstances. The latter has to be supported by a qualified majority of both chambers of parliament.
  18 Feb 2005 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204041ec005.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/public-sector-modernisation_budget-v4-art11-en
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Managing the Public's Money
David Webber
The search for better ways of budgeting and managing public finances is a continuous process. This may be because, like in many other areas of economics, there are always some who see a need or an opportunity to improve on existing approaches. It may also be because performance – that is, the results from public spending activities – is often disappointing or at least falls short of the political rhetoric that announced or accompanies it. Either way, the continuous pursuit of improvement is a good thing and one hopes that there are many successful innovations yet to be uncovered.
  18 Feb 2005 Click to Access: 
    http://oecd.metastore.ingenta.com/content/4204041ec006.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/estimates-for-the-structural-deficit-in-switzerland-2002-to-2007_budget-4-5kmmpr6392kk
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Public Sector Modernisation
Michael Ruffner, Joaquin Sevilla
How governments keep control over large and complex operations and how they are held to account has changed over the past 15 years because of technological innovations, changes in the size of government, and the introduction of performance budgeting and management. This paper looks at the challenges and changes under way to control systems in OECD member countries. It is an interim report. More comprehensive information on the topic will be gathered in a survey to be completed in 2005.
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