This paper, originally presented at the 1981 meeting of the OECD Working Party of Senior Budget Officials, discusses the fundamental purposes of budgeting and explores how off-budget expenditures weaken a government’s financial control. The paper ...

This article discusses budgeting institutions, processes and practices at the federal level in Austria.

This article provides a broad historical and conceptual overview of the evolution of legislative roles in budgeting, and assesses the potential consequences of expanded roles. By analysing country budget institutions and practices, the article ...

A well-functioning public expenditure management system is considered a critical pillar of government efficiency. This article discusses PEM systems in developing countries using an analytical framework based on principal-agent theory. This simple ...

This article describes how the principles of management for results have worked in practice over the past two decades in Australia. The current performance information framework involves, among other things, the accrual-based outcomes and outputs ...