OECD Journal on Budgeting

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.

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Accountability and Control of Public Spending in a Decentralised and Delegated Environment

This article provides an overview of different accountability and control issues in public spending. In a decentralised environment, public spending needs  ome degree of fiscal discipline, favourable institutional relationships, a stable negotiation framework, management co-operation, permanent and transparent reporting, and reliable and co-operative control structures across levels of government. The article discusses elements such as the role of the supreme audit institution in external and legislative control, the creation of audit committees to reinforce internal control, the use of performance contracts between ministries and agencies to ensure accountability and the search for efficiency, the use of third-party providers in public service delivery (including publicprivate partnerships) and the implications for government monitoring and control, and the use of performance information and programme evaluation.


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