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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The Commonwealth Government of Australia introduced an accrual-based

outcomes and outputs budgeting and reporting framework in 1999-2000.

The framework seeks to focus public-sector decision-making and accountability

on three core issues:

Outcomes: What influence the government (of the day) wishes to have on the


Outputs and administered items:1 How the government wishes to achieve that

influence; and

Performance indicators: How the government and the community know whether

that influence is being achieved in an efficient and effective way.


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