Budgeting in Uruguay Towards modern budgeting practices in Uruguay

Camila Vammalle, A. Rivadeneira
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引用次数: 3

Abstract

Uruguay is the only country in the world which has a five-year budget. A budget is prepared by each new government taking office and voted within 6 months of its swearing in, for the whole five-year government term. Each year, an annual revision (“budget update”) takes place, where the government reports budget implementation to the Parliament and some adjustments to the coming year’s budget can be made. Uruguay has done significant improvements in budget management in the last decade since 2005, achieving great results in terms of financial stability and funding predictability for spending institutions. The governance of the budget process has shifted, with the leadership for the budget process being now in the National Budget Unit and the Macroeconomic Assessment Unit (both located in the Ministry of Economy and Finance), and the Office of Planning and Budget (located in the Presidency) developing planning functions. While the new roles and responsibilities seem quite clear today, they are not yet institutionalised. This budget review aims to provide a detailed description of how Uruguay’s budget institutions work today and present roles and responsibilities of each actor in the budget process. It also analyses Uruguay’s budget practices in the light of OECD countries best practices, and proposes policy recommendations for further modernising Uruguay’s budget process, in particular in the areas of aligning the budget with medium-term strategic planning and measuring results. EL codes: H50, H61, H80 Keywords: Uruguay, Five-year budget, Budget process, Strategic planning
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乌拉圭的预算制度——乌拉圭的现代预算制度
乌拉圭是世界上唯一一个有五年预算的国家。每一届新政府在就职后的6个月内都要准备好预算,并在整个5年政府任期内进行投票。每年都会进行年度修订(“预算更新”),政府向议会报告预算执行情况,并对下一年的预算进行一些调整。自2005年以来的过去十年,乌拉圭在预算管理方面取得了重大进展,在财政稳定性和支出机构的资金可预测性方面取得了巨大成果。预算过程的管理已经发生了变化,预算过程的领导现在由国家预算股和宏观经济评估股(两者都设在经济和财政部)和规划和预算办公室(设在总统办公室)负责制定规划职能。虽然新的角色和责任在今天看来相当明确,但它们尚未制度化。本预算审查旨在详细描述乌拉圭预算机构目前的工作方式,并介绍预算过程中每个行动者的作用和责任。报告还根据经合组织国家的最佳做法分析了乌拉圭的预算做法,并提出政策建议,以进一步实现乌拉圭预算进程的现代化,特别是在使预算与中期战略规划和衡量结果保持一致方面。关键字:乌拉圭,五年预算,预算流程,战略规划
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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