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
 

South Africa: Transition to Democracy Offers Opportunity for Whole System Reform You do not have access to this content

English
 
Click to Access: 
    http://oecd.metastore.ingenta.com/content/4206021ec004.pdf
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Author(s):
Alta Fölscher, Neil Cole
02 Jan 2007
Pages:
38
Bibliographic information
No.:
9,
Volume:
6,
Issue:
2
Pages:
1–37
http://dx.doi.org/10.1787/budget-v6-art9-en

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This case study considers the substantial reforms to the South African public expenditure management system undertaken since the mid-1990s. The key aspects of the reform process have been: establishing the institutional framework for budget reforms through the "new" Constitution and further national legislation and practice; adopting a multi-year budget framework and top-down budget process; developing a framework for public financial management and reporting; improving the classification system of public finances; and creating a performance-oriented public service. South Africa has successfully implemented a number of these reforms and has radically altered the way in which it budgets for public services and how it accounts for public expenditure and commitments. The case study concludes by drawing on the lessons learned through this process.
 
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