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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Budget governance in Canada

Comparing practices within a federation

Canada is a federal country with 14 governments: federal, provincial and territorial. This article presents the results of a survey of institutional arrangements for budgeting that was conducted in 2010 among representatives of those governments. The pan-Canadian survey draws on an OECD questionnaire used in 2007 as part of the OECD International Budget Practices and Procedures Database. The analysis of sub-national government budget practices gives insights on fiscal federalism as well as the methodology for comparing.


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