1887

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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Enhancing the finance function in line ministries

Despite fulfilling a crucial role in the delivery of public services, the finance function of line ministries has received little attention both in the past and in the present. This paper will focus on the finance function in line ministries, explain why a strong finance function is of paramount importance in the current era of lean and compact government and identify the reforms that need to be implemented in order to make this possible.

English

Keywords: budget process., financial control model, line ministries, Financial management
JEL: H41: Public Economics / Publicly Provided Goods / Public Goods; H50: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: General; H61: Public Economics / National Budget, Deficit, and Debt / National Budget; Budget Systems
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