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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.

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An introduction to budgeting: Everywhere, budgeting is the same and different

This chapter takes a look at how modern budgeting has evolved in recent years, highlighting where budgeting remains specific to national traditions as well as areas where there are converging international practices. It goes on to identify four pervasive themes of contemporary reforms: (1) enablers that bolster capacity of central budget authorities to manage public finance and achieve government objectives; (2) constraints that limit the procedural or substantive discretion of budget makers (3) perennials that persist on reform agendas for an extended period, despite shifts in political and economic circumstances; and (4) demands that are rooted in political aspirations and the mobilisation of interests. Finally, it considers what the next generation of innovations might be, particularly in the context of modern information technology, and how this could impact the task of budgeting.

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