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
Article
 

Programme Budgeting in OECD countries You do not have access to this content

English
 
Click to Access: 
    http://oecd.metastore.ingenta.com/content/4207041ec001.pdf
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Author(s):
Dirk-Jan Kraan
17 Apr 2008
Pages:
42
Bibliographic information
No.:
18,
Volume:
7,
Issue:
4
Pages:
1–41
http://dx.doi.org/10.1787/budget-v7-art18-en

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This article explores ways in which countries can reform their budget classification to focus more on results. It also examines the use of performance information in the budget process and its presentation in budget documentation. The article draws attention to the danger in overloading the documentation with performance information that plays no role in the budget process and thereby detracts from transparency rather than enhancing it.

 
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