Description : This special issue of the OECD Journal on Budgeting focuses on Mexico and discusses the current systems for budget formulation and recent reforms, the role of Congress, budget execution and financial management, and performance budgeting, and makes recommendations for further action.
Description : This report studies budgetary planning, financial information, internal audit, and related policies in the administrative entities of Luxembourg and makes a series of recommendations.
Description : This book provides detailed information on budgeting practices in OECD countries, from formulation, to approval, execution and reporting.
Description : Reviews the experiences of eight OECD countries which have developed and used performance information in the budget process over the past ten years.
Description : This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD countries.
Description : This book provides a comparative look at financial management systems from a family of systems point of view. Despite the similarity between the models there are significant differences that have evolved over time because of systemic reasons like ...
Description : 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.