{"title":"Brazil: Moving the budget focus from the short to the medium term","authors":"H. Tollini","doi":"10.1787/e2a61aaa-en","DOIUrl":"https://doi.org/10.1787/e2a61aaa-en","url":null,"abstract":"","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130408649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jungmin Park, Delphine Moretti, Brian P. Finn, A. Vos, H. Askari
{"title":"Budgeting in Bulgaria","authors":"Jungmin Park, Delphine Moretti, Brian P. Finn, A. Vos, H. Askari","doi":"10.1787/3a4cc3aa-en","DOIUrl":"https://doi.org/10.1787/3a4cc3aa-en","url":null,"abstract":"","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126978710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Balance sheet-based policies in COVID‑19 fiscal packages: How to improve transparency and risk analysis?","authors":"Delphine Moretti, Thomas Braendle, A. Leroy","doi":"10.1787/6b946136-en","DOIUrl":"https://doi.org/10.1787/6b946136-en","url":null,"abstract":"","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126746606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This review analyses the institutional arrangements, evaluation instruments and processes involved in the evaluation of spending programmes and institutions in Chile. In particular, it examines the extent to which the Chilean Budget Office’s ex post evaluations are used to inform budget decision making, as well as the wider relevance and use of evidence generated by these evaluations.
{"title":"Chile: Review of DIPRES’ programme evaluation system","authors":"Ivor Beazley, A. Rivadeneira","doi":"10.1787/A0F4EBA0-EN","DOIUrl":"https://doi.org/10.1787/A0F4EBA0-EN","url":null,"abstract":"This review analyses the institutional arrangements, evaluation instruments and processes involved in the evaluation of spending programmes and institutions in Chile. In particular, it examines the extent to which the Chilean Budget Office’s ex post evaluations are used to inform budget decision making, as well as the wider relevance and use of evidence generated by these evaluations.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124860852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The limits of accrual accounting applied to public accounts: A French view","authors":"J. Milot","doi":"10.1787/768CC082-EN","DOIUrl":"https://doi.org/10.1787/768CC082-EN","url":null,"abstract":"","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126433209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Based on five case studies, this paper looks at the definition and classification of fiscal risks; sets out the components of a comprehensive fiscal risks framework; and examines how to operationalise such a framework. It then summarises challenges and key lessons to be considered by countries that wish to implement OECD recommendations in this area to increase the resilience of their public finances in the wake of the COVID-19 outbreak.
{"title":"Managing fiscal risks: Lessons from case studies of selected OECD countries","authors":"Delphine Moretti, D. Boucher, F. Giannini","doi":"10.1787/7DB1D712-EN","DOIUrl":"https://doi.org/10.1787/7DB1D712-EN","url":null,"abstract":"Based on five case studies, this paper looks at the definition and classification of fiscal risks; sets out the components of a comprehensive fiscal risks framework; and examines how to operationalise such a framework. It then summarises challenges and key lessons to be considered by countries that wish to implement OECD recommendations in this area to increase the resilience of their public finances in the wake of the COVID-19 outbreak.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115074867","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article takes stock of actions that the government of Ireland has taken to mainstream equality considerations into the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in light of national developments and international experience. These take into account the standards set out in the 2015 OECD Recommendation of the Council on Gender Equality in Public Life and the 2015 OECD Recommendation of the Council on Budgetary Governance. The scan also provides guidance to strengthen Ireland’s institutional approach to equality proofing more holistically.
{"title":"OECD scan of equality budgeting in Ireland: Equality mainstreaming and inclusive policy making in action","authors":"Scherie Nicol, Pinar Guven","doi":"10.1787/80B7B9A5-EN","DOIUrl":"https://doi.org/10.1787/80B7B9A5-EN","url":null,"abstract":"This article takes stock of actions that the government of Ireland has taken to mainstream equality considerations into the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in light of national developments and international experience. These take into account the standards set out in the 2015 OECD Recommendation of the Council on Gender Equality in Public Life and the 2015 OECD Recommendation of the Council on Budgetary Governance. The scan also provides guidance to strengthen Ireland’s institutional approach to equality proofing more holistically.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122894022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Thailand set out a commitment to introduce gender budgeting in its 2017 Constitution. This Gender Budgeting Action Plan, prepared at the request of the Thai government, assesses the extent to which the necessary foundations are in place to develop and implement an effective approach to gender budgeting. It also proposes a path forward for Thailand to roll out an incremental approach to gender budgeting, grounded upon international standards set by the OECD. This work is carried out in the context of the OECD’s Thailand Country Programme.
{"title":"Thailand: Gender Budgeting Action Plan","authors":"Scherie Nicol, Pinar Guven, Aline Pennisi","doi":"10.1787/6C398FC7-EN","DOIUrl":"https://doi.org/10.1787/6C398FC7-EN","url":null,"abstract":"Thailand set out a commitment to introduce gender budgeting in its 2017 Constitution. This Gender Budgeting Action Plan, prepared at the request of the Thai government, assesses the extent to which the necessary foundations are in place to develop and implement an effective approach to gender budgeting. It also proposes a path forward for Thailand to roll out an incremental approach to gender budgeting, grounded upon international standards set by the OECD. This work is carried out in the context of the OECD’s Thailand Country Programme.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114404375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This review provides an overview of the budgetary landscape in Thailand and identifies the legal and constitutional aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of the budget, specifically fiscal objectives, medium-term planning, capital investment, the management of fiscal risk in budgets and performance budgeting. It focuses on the development and preparation of the budget, the oversight of the execution of the budget, and the accounting and reporting functions supporting the budget. The final section considers the oversight and accountability of the budget from the perspective that is external to the preparation and decision making of the government. It looks at the role of parliament and independent institutions as well as the transparency, openness and accessibility of the budget. The analysis undertaken in this review is based on the OECD Recommendation of the Council on Budgetary Governance.
{"title":"Budgeting in Thailand","authors":"A. Blazey, A. Keller, Scherie Nicol, Donna Degan","doi":"10.1787/819AEBB7-EN","DOIUrl":"https://doi.org/10.1787/819AEBB7-EN","url":null,"abstract":"This review provides an overview of the budgetary landscape in Thailand and identifies the legal and constitutional aspects that impact on the planning, preparation and reporting of the budget. It then discusses strategic planning elements of the budget, specifically fiscal objectives, medium-term planning, capital investment, the management of fiscal risk in budgets and performance budgeting. It focuses on the development and preparation of the budget, the oversight of the execution of the budget, and the accounting and reporting functions supporting the budget. The final section considers the oversight and accountability of the budget from the perspective that is external to the preparation and decision making of the government. It looks at the role of parliament and independent institutions as well as the transparency, openness and accessibility of the budget. The analysis undertaken in this review is based on the OECD Recommendation of the Council on Budgetary Governance.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114968354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Katharina Herold, K. Orr, Shaun Dougherty, P. Hoeller, Muge Adalet McGowan, T. Ter-Minassian, Camila Vammalle, Celia Rutkoski
Insolvency frameworks stipulate rules and procedures to resolve debt in a prompt and orderly way. Such frameworks may serve to facilitate debt restructuring and the fiscal recovery even of subnational entities, including states and municipalities. They may even prevent subnational governments from sliding into insolvency. This paper identifies the benefits of setting up an insolvency framework for subnational governments, complementing existing budget rules and procedures. It analyses different design options of subnational insolvency frameworks by drawing on existing regimes for municipalities in Colombia, Hungary, South Africa, Switzerland and the United States as well as proposals for sovereign bankruptcy procedures in the literature. The paper also explores the main challenges for implementing subnational insolvency regimes and presents possible solutions.
{"title":"Insolvency Frameworks for State and Local Governments","authors":"Katharina Herold, K. Orr, Shaun Dougherty, P. Hoeller, Muge Adalet McGowan, T. Ter-Minassian, Camila Vammalle, Celia Rutkoski","doi":"10.1787/4fe1859f-en","DOIUrl":"https://doi.org/10.1787/4fe1859f-en","url":null,"abstract":"Insolvency frameworks stipulate rules and procedures to resolve debt in a prompt and orderly way. Such frameworks may serve to facilitate debt restructuring and the fiscal recovery even of subnational entities, including states and municipalities. They may even prevent subnational governments from sliding into insolvency. This paper identifies the benefits of setting up an insolvency framework for subnational governments, complementing existing budget rules and procedures. It analyses different design options of subnational insolvency frameworks by drawing on existing regimes for municipalities in Colombia, Hungary, South Africa, Switzerland and the United States as well as proposals for sovereign bankruptcy procedures in the literature. The paper also explores the main challenges for implementing subnational insolvency regimes and presents possible solutions.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"2019 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128115165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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