Budgeting and Public Expenditures in OECD Countries 2019

image of Budgeting and Public Expenditures in OECD Countries 2019

This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts of policies on concerns such as gender equality and the environment. Reflecting countries’ efforts to strengthen the insitutions supporting ficsal policy, the report also discusses trends in Parliamentary oversight, citizen participation, transparency, infrastructure governance and the management of fiscal risks.



Open, Transparent and Inclusive Budgeting

This chapter focuses on openness, transparency and inclusiveness in budgeting; all of which are increasingly viewed as fundamental to promoting good governance and underpinning trust between citizens and governments. Key aspects of open, transparent and inclusive budgeting include the regular publication of key budget documents, reporting with simplicity and clarity, making budget information available and accessible to citizens - including through open data formats - and using consultative mechanisms to engage citizens.This chapter also includes a special focus on gender budgeting. Gender budgeting is a tool of public financial management that is used to address the range of inequalities that have become embedded in public policies and the allocation of resources.



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