Budgeting Practices And Procedures In Oecd Countries

Author: OECD
Publisher: OECD Publishing
ISBN: 9264059695
Size: 14.40 MB
Format: PDF, ePub, Mobi
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Budgeting Practices And Procedures In Oecd Countries from the Author: OECD. This book provides detailed information on budgeting practices in OECD countries, from formulation, to approval, execution and reporting.

Performance Budgeting In Oecd Countries

Author: OECD
Publisher: OECD Publishing
ISBN: 9264034056
Size: 64.52 MB
Format: PDF
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Performance Budgeting In Oecd Countries from the Author: OECD. Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.

Budgeting And Budgetary Institutions

Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 0821369407
Size: 65.67 MB
Format: PDF, Mobi
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Budgeting And Budgetary Institutions from the Author: Anwar Shah. Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.

Government At A Glance 2009

Author: OECD
Publisher: OECD Publishing
ISBN: 9264061657
Size: 78.54 MB
Format: PDF
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Government At A Glance 2009 from the Author: OECD. A new, biennial publication, Government at a Glance provides over 30 indicators describing OECD governments' performance. It compares their political and institutional frameworks, provides data on revenues, expenditures and employment, and indicators on openness, integrity, and e-government.

Government At A Glance 2013

Author: OECD
Publisher: OECD Publishing
ISBN: 9264206493
Size: 64.30 MB
Format: PDF
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Government At A Glance 2013 from the Author: OECD. Government at a Glance 2013 provides readers with a dashboard of key indicators assembled with the goal of contributing to the analysis and international comparison of public sector performance.

Managing Budgeting In Government

Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102977295
Size: 52.55 MB
Format: PDF, Kindle
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Managing Budgeting In Government from the Author: Great Britain: National Audit Office. The Government's ability to show that its spending decisions represent the best value for money is being hindered by the patchy availability of good information. Many aspects of government budgeting compare well with good budgeting practice - particularly in support of the Treasury's objective to control spending. The system is less effective at addressing objectives for prioritisation of public spending and delivery of value for money across government. In 2012-13, the Government expects to spend £683 billion. The Treasury designs and manages the Government's budgetary system; departments manage their spending within the rules Treasury sets. Its spending review 2010 (SR10) and subsequent annual budgets have focused on reducing spending to tackle the fiscal deficit. The NAO estimates that SR10 cost departments and the Treasury around £20 million to administer. There were improvements in the last spending review to how spending on capital projects was allocated. However, the approach to prioritising resource spending, which represents nearly 90 per cent of all controllable spending, was less structured. There are promising budgeting developments in some departments, including innovative methods of internal challenge, improved aspects of external challenge and strengthened links between performance and spending. The Treasury's main contact with departments is through spending teams which make valuable contributions to spending control. However, their ability to challenge proposals is hampered by limited information and high staff turnover - with only eight out of 52 staff members still in place 20 months after SR10.

Role Of The Legislature In Budget Processes

Author: Mr. Ian Lienert
Publisher: International Monetary Fund
ISBN: 1589069803
Size: 33.38 MB
Format: PDF
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Role Of The Legislature In Budget Processes from the Author: Mr. Ian Lienert. This paper examines the role of the legislature in budget processes. The paper highlights that for promoting good governance and fiscal transparency, the legislature’s active engagement in the budget process is essential. When fiscal policies and medium-term budgetary objectives are debated in parliament, budget strategies and policies are “owned” more widely. However, more active participation by the legislature runs the risk that fiscal discipline deteriorates. In countries where the legislature has unrestrained budget amendment authority, parliament is prone to introduce changes that increase spending or reduce taxes.

Social Budgeting

Author: Wolfgang Scholz
Publisher: International Labour Organization
ISBN: 9789221108610
Size: 69.61 MB
Format: PDF, ePub, Docs
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Social Budgeting from the Author: Wolfgang Scholz.

Toward Next Generation Performance Budgeting

Author: Donald Moynihan
Publisher: World Bank Publications
ISBN: 1464809550
Size: 58.66 MB
Format: PDF, ePub, Mobi
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Toward Next Generation Performance Budgeting from the Author: Donald Moynihan. Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four advanced countries that were early reformers and three pioneers in Central and Eastern Europe. In addition to looking at their current systems, Toward Next-Generation Performance Budgeting looks at how their approaches have evolved over time. This book attempts to fill a gap between survey-based self-assessments and best-practice guides. It was compiled in response to the concerns of budget departments in countries in Eastern Europe and Central Asia, many of which are committed to adopting some form of performance-based budgeting and are seeking to learn from the experiences of previous reformers what the practical challenges are and how they can adapt best-practice approaches to a messy reality. The case studies demonstrate a general pattern of disappointment with the results of performance budgeting, balanced by a strong belief in the underlying logic, which has resulted in repeated efforts to modify approaches to tighten the links between budgeting and performance. These efforts have resulted in significant variation in how countries have implemented performance budgeting and in the benefits they have derived. These variations offer guidance for models of next-generation performance budgeting, avoiding classic pitfalls, and incorporating modifications introduced by those who have used it longest and found it useful.

Government At A Glance 2009

Author: OECD
Publisher: OECD Publishing
ISBN:
Size: 52.73 MB
Format: PDF, Kindle
View: 5062
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Government At A Glance 2009 from the Author: OECD. A new, biennial publication, Government at a Glance provides over 30 indicators describing OECD governments' performance. It compares their political and institutional frameworks, provides data on revenues, expenditures and employment, and indicators on openness, integrity, and e-government.