OECD Journal on Budgeting

The OECD Journal on Budgeting is 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, academics and experts in the field 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.

English French

Comparing Budget and Accounting Measures of the Federal Government's Fiscal Condition

This paper by the Congressional Budget Office examines two reports on fiscal policy in the United States: the budget and the government’s financial statements. The reports differ in concept and scope. Neither provides all of the relevant information about federal finances, but together they offer a more comprehensive perspective on the fiscal implications of present policies.


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error