OECD Journal on Budgeting

Frequency :
3 times a year
ISSN :
1681-2336 (online)
ISSN :
1608-7143 (print)
DOI :
10.1787/16812336
Hide / Show Abstract

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 9, Issue 1 You do not have access to this content

Publication Date :
01 Apr 2009
DOI :
10.1787/budget-v9-1-en

Hide / Show all Abstracts Articles

Mark Mark Date Title
  01 Apr 2009 Reforming the budget formulation process in the Brazilian congress
Helio Tollini

This article provides a view of the Brazilian congressional budgetary process and how it contributes to preventing the budget from effectively determining public spending. Particular elements include revenue estimation, presentation and approval of amendments, sectoral committee involvement, and institutional technical advice.
  01 Apr 2009 The changing role of parliament in the budget process
Barry Anderson

Legislatures require reliable, unbiased information to be able to participate constructively in formulating the budget. This article explores the value of an independent budget capacity located in the legislature for expanding parliament’s role in budgeting and for holding the executive accountable.
  01 Apr 2009 Public-private partnerships: The relevance of budgeting
Paul L. Posner, Shin Kue Ryu, Ann Tkachenko

This article examines the budgetary implications of public-private partnerships (PPPs) and how to strengthen budgetary review, budget treatment, accounting and assessment of PPPs.
  01 Apr 2009 Accrual budgeting and fiscal policy

Can an accrual budgeting system – a system in which budgetary spending authorisations to line ministries are formulated in accrual terms – serve the needs of good fiscal policy? If so, how must such a system be designed? This article addresses these questions and also considers the case for reformulating fiscal policy in terms of accrual rather than cash aggregates.
  01 Apr 2009 Impact of budget support on accountabilities at the local level in Indonesia
Philippa Venning

A thorough analysis of existing governance and accountability structures in a decentralised country is necessary before deciding to deliver development assistance directly to the regional level. This article examines the mechanism of donor-provided budget support at the local level in Indonesia and its potential impact on accountability structures.
Add to Marked List