The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities.
{"title":"Can subnational accounting give an early warning of fiscal risks?","authors":"Timothy Irwin, Delphine Moretti","doi":"10.1787/be73a937-en","DOIUrl":"https://doi.org/10.1787/be73a937-en","url":null,"abstract":"The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"151 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":"124223818","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}
Gender inequality is an important and visible issue for OECD countries and the costs are borne at both social and economic levels. In line with the 2015 OECD Recommendation on Gender Equality in Public Life, gender budgeting ensures that gender equality considerations are taken systematically into account in tax and spending decisions. Effective implementation of gender budgeting has the potential to improve gender equality, ensure a sense of fairness and contribute to inclusive economic growth. This paper draws on the experiences of OECD countries and aims to provide insights into how the budget process can develop as a tool to support gender equality goals; the different ways in which gender budgeting can be implemented; and the factors that help provide an enabling environment for gender budgeting. Arising from this analysis, this paper proposes initial guidelines for designing and implementing gender budgeting to assist countries in putting in place an effective and sustainable approach. It also presents a first pass at a composite index for gender budgeting which assesses the extent to which OECD countries gender budgeting efforts are characterised by a strong strategic framework, effective tools of implementation and an enabling environment.
{"title":"Designing and implementing gender budgeting – a path to action","authors":"Ronnie Downes, Scherie Nicol","doi":"10.1787/689198fa-en","DOIUrl":"https://doi.org/10.1787/689198fa-en","url":null,"abstract":"Gender inequality is an important and visible issue for OECD countries and the costs are borne at both social and economic levels. In line with the 2015 OECD Recommendation on Gender Equality in Public Life, gender budgeting ensures that gender equality considerations are taken systematically into account in tax and spending decisions. Effective implementation of gender budgeting has the potential to improve gender equality, ensure a sense of fairness and contribute to inclusive economic growth. This paper draws on the experiences of OECD countries and aims to provide insights into how the budget process can develop as a tool to support gender equality goals; the different ways in which gender budgeting can be implemented; and the factors that help provide an enabling environment for gender budgeting. Arising from this analysis, this paper proposes initial guidelines for designing and implementing gender budgeting to assist countries in putting in place an effective and sustainable approach. It also presents a first pass at a composite index for gender budgeting which assesses the extent to which OECD countries gender budgeting efforts are characterised by a strong strategic framework, effective tools of implementation and an enabling environment.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"11 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":"121120023","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}
J. Jansen, A. Rivadeneira, P. Mandžak, Jón R. Blöndal, A. Blazey, Delphine Moretti
This review looks at how the budgeting and public financial management system, as managed and co-ordinated by the Ministry of Finance, effectively supports Principles 2 and 3 of the OECD Recommendation on Budgetary Governance (2015). This report is divided into four sections providing recommendations at the end of each based on the OECD Principles of Budgetary Governance.
{"title":"Managing and Prioritising Public Finances and Budget in Support of Strategic Development in the Slovak Republic: A Targeted Budget Review","authors":"J. Jansen, A. Rivadeneira, P. Mandžak, Jón R. Blöndal, A. Blazey, Delphine Moretti","doi":"10.1787/02e650cd-en","DOIUrl":"https://doi.org/10.1787/02e650cd-en","url":null,"abstract":"This review looks at how the budgeting and public financial management system, as managed and co-ordinated by the Ministry of Finance, effectively supports Principles 2 and 3 of the OECD Recommendation on Budgetary Governance (2015). This report is divided into four sections providing recommendations at the end of each based on the OECD Principles of Budgetary Governance.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"20 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":"123530760","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}
M. Carroll, D. Torregrosa, Wendy Kiska, R. Sunshine
Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes’ net budgetary effects over the long term. In contrast, using accrual accounting for such programmes would accelerate the recognition of long-term costs and would display the expected costs of new commitments when they were incurred and thus were most controllable. However, such estimates are less transparent and verifiable than cash-based estimates, involve more uncertainty, and can complicate budget reporting.
{"title":"Budgeting for federal insurance and retirement programmes: Cash or Accrual","authors":"M. Carroll, D. Torregrosa, Wendy Kiska, R. Sunshine","doi":"10.1787/60e41bf0-en","DOIUrl":"https://doi.org/10.1787/60e41bf0-en","url":null,"abstract":"Federal retirement programmes and some federal insurance programmes have long-term effects on the budget. But the federal budget process typically uses cash-based accounting measures that cover a 10-year period, which may be too short to accurately report those programmes’ net budgetary effects over the long term. In contrast, using accrual accounting for such programmes would accelerate the recognition of long-term costs and would display the expected costs of new commitments when they were incurred and thus were most controllable. However, such estimates are less transparent and verifiable than cash-based estimates, involve more uncertainty, and can complicate budget reporting.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"32 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":"124602808","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":"Infrastructure Governance Review of Argentina","authors":"","doi":"10.1787/f2574b7b-en","DOIUrl":"https://doi.org/10.1787/f2574b7b-en","url":null,"abstract":"","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125076924","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":"Budgeting in Argentina","authors":"","doi":"10.1787/a7207bd1-en","DOIUrl":"https://doi.org/10.1787/a7207bd1-en","url":null,"abstract":"","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132327237","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}
Measuring health care productivity is important as health is a large sector of the economy and with the majority of funding coming from public sources, the outlook for productivity growth is a critical factor in the debate about fiscal sustainability. The UK has over 20 years’ experience of measuring health care productivity. The UK measure of productivity is relatively comprehensive; measuring hospital, mental health and primary care services. It compares changes in the volume of quality-adjusted output with changes in the volume of quality-adjusted inputs. The productivity measure plays a role in budget setting, fiscal risk assessment and within the health system, hospital reimbursement. The UK experience has considerable strengths but also highlights some of the challenges of health care productivity measurement. Robust productivity measurement requires high quality, comprehensive data collected on a consistent basis over time. Even in a national health service this is challenging. The emerging evidence on allocative efficiency also highlights the importance of shifting the focus from the outputs of healthcare to outcomes. But, however productivity is measured, for fiscal sustainability the critical issue is how to realise potential productivity gains within the healthcare system and the mix of policy and managerial support needed to help the system optimise the trend rate of efficiency growth.
{"title":"Measuring the productivity of the health care system","authors":"A. Charlesworth","doi":"10.1787/75a91975-en","DOIUrl":"https://doi.org/10.1787/75a91975-en","url":null,"abstract":"Measuring health care productivity is important as health is a large sector of the economy and with the majority of funding coming from public sources, the outlook for productivity growth is a critical factor in the debate about fiscal sustainability. The UK has over 20 years’ experience of measuring health care productivity. The UK measure of productivity is relatively comprehensive; measuring hospital, mental health and primary care services. It compares changes in the volume of quality-adjusted output with changes in the volume of quality-adjusted inputs. The productivity measure plays a role in budget setting, fiscal risk assessment and within the health system, hospital reimbursement. The UK experience has considerable strengths but also highlights some of the challenges of health care productivity measurement. Robust productivity measurement requires high quality, comprehensive data collected on a consistent basis over time. Even in a national health service this is challenging. The emerging evidence on allocative efficiency also highlights the importance of shifting the focus from the outputs of healthcare to outcomes. But, however productivity is measured, for fiscal sustainability the critical issue is how to realise potential productivity gains within the healthcare system and the mix of policy and managerial support needed to help the system optimise the trend rate of efficiency growth.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"25 36","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120854881","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}
Ana María Ruiz, Kholood Farran, Karolina Socha-Dietrich, Ivor Beazley, C. James, C. Penn
This article presents the findings of the OECD Survey of Senior Budget Officials on Budgeting Practices from a 2017 survey covering the Asia and Oceania, and Central, Eastern and South Eastern European regions. The survey is part of the ongoing engagement between health and budget officials in the OECD’s regional networks and provides an comparable set of data to analyse and benchmark good practices in health budgeting. The results of the survey point to an increasing use of budgeting tools from developed countries and support continued engagement to improve budget activities and to meet future challenges of health systems. JEL codes: H51, I13, I18Keywords: Budgeting practices, health sector, Asia, Europe
{"title":"Health Financing and Budgeting Practices","authors":"Ana María Ruiz, Kholood Farran, Karolina Socha-Dietrich, Ivor Beazley, C. James, C. Penn","doi":"10.1787/b4a4a92e-en","DOIUrl":"https://doi.org/10.1787/b4a4a92e-en","url":null,"abstract":"This article presents the findings of the OECD Survey of Senior Budget Officials on Budgeting Practices from a 2017 survey covering the Asia and Oceania, and Central, Eastern and South Eastern European regions. The survey is part of the ongoing engagement between health and budget officials in the OECD’s regional networks and provides an comparable set of data to analyse and benchmark good practices in health budgeting. The results of the survey point to an increasing use of budgeting tools from developed countries and support continued engagement to improve budget activities and to meet future challenges of health systems. JEL codes: H51, I13, I18Keywords: Budgeting practices, health sector, Asia, Europe","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122233602","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 presents the main findings of two OECD Surveys of Senior Budget and Health Officials conducted in the Latin American and Caribbean region. The surveys help to understand the approaches to budgeting, and take account of the prominent role of agents in the health system across the region, including social health insurance agencies and subnational governments. The focus, however, is on the application of performance-orientated reforms to budgeting, and the extent to which countries in the region have adopted such reforms to improve the efficiency of health expenditure to achieve universal health coverage. The findings point to the use of performance and results-based budgeting in the region, along with new models of provider payment systems integrating performance measures.
{"title":"Budgeting practices to improve health system performance","authors":"C. James, Ivor Beazley, L. Rosato, C. Penn","doi":"10.1787/2fc826dd-en","DOIUrl":"https://doi.org/10.1787/2fc826dd-en","url":null,"abstract":"This article presents the main findings of two OECD Surveys of Senior Budget and Health Officials conducted in the Latin American and Caribbean region. The surveys help to understand the approaches to budgeting, and take account of the prominent role of agents in the health system across the region, including social health insurance agencies and subnational governments. The focus, however, is on the application of performance-orientated reforms to budgeting, and the extent to which countries in the region have adopted such reforms to improve the efficiency of health expenditure to achieve universal health coverage. The findings point to the use of performance and results-based budgeting in the region, along with new models of provider payment systems integrating performance measures.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122264475","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}
In this article we give a presentation of the Norwegian quality based financing (QBF) mechanism and our experiences with this financing mechanism. The article outlines the main features of the Norwegian health care system, and its financing mechanisms. We then focus in on the QBF with a description of the system and the main considerations on which the system is based. We give a short theoretical framework on how to design quality based financing systems, and show how the consequences can vary depending on the design of the system. The Norwegian system has been evaluated, and the main findings of this evaluation is discussed together with some tentative predictions about the future developments.
{"title":"Quality-based financing – the Norwegian experience","authors":"Axel Miguel Huus, Thomas Neby Baardseng","doi":"10.1787/b10a3108-en","DOIUrl":"https://doi.org/10.1787/b10a3108-en","url":null,"abstract":"In this article we give a presentation of the Norwegian quality based financing (QBF) mechanism and our experiences with this financing mechanism. The article outlines the main features of the Norwegian health care system, and its financing mechanisms. We then focus in on the QBF with a description of the system and the main considerations on which the system is based. We give a short theoretical framework on how to design quality based financing systems, and show how the consequences can vary depending on the design of the system. The Norwegian system has been evaluated, and the main findings of this evaluation is discussed together with some tentative predictions about the future developments.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126049518","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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