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.

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Strengthening budget institutions in Public Expenditure Management Peer Assisted Learning (PEMPAL) countries

Results of the 2013-14 OECD PEMPAL Budget Practices and Procedures Survey

This report is the result of a survey conducted in 2013 and finalised in 2014. The survey was based on self-reporting by 33 OECD and 13 PEMPAL countries and involved the participation of OECD and World Bank staff. This report is organised according to 7 main dimensions of the budget process. These 7 dimensions is addressed in greater detail in sections 2 to 8.

JEL codes: H11, H50, H60, H70

Keywords: PEMPAL, Fiscal sustainability, MTEF, capital budgeting, budgeting techniques, performance budgeting, budget transparency, budgetary governance.                                                          


JEL: H50: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: General; H70: Public Economics / State and Local Government; Intergovernmental Relations / State and Local Government; Intergovernmental Relations: General; H11: Public Economics / Structure and Scope of Government / Structure, Scope, and Performance of Government; H60: Public Economics / National Budget, Deficit, and Debt / National Budget, Deficit, and Debt: General
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