Pub Date : 2018-09-04DOI: 10.1787/BUDGET-17-5J8MXQLPL98N
Joseph White
There is a growing tendency, among central budget-makers and commentators, to argue budgets should be made for the long-term, rather than the traditional annual budget. This tendency is especially strong in the United States, where it has become virtually a conventional wisdom. This article explains, first, why that approach fits very poorly with most of the goals of budgeting. It then evaluates U.S. experience with approximations of long-term budgeting of three types: i) medium-term limits on discretionary spending, ii) the Social Security programme, and the iii) Medicare programme. That experience illustrates the reasons why long-term budgeting would not be a positive reform. They include the fantastical nature of many long-term forecasts, strong incentives for both deception and self-deception about the effects of planned budget totals, and ignoring the basic task of budgeting, which is to reconcile preferences about policy details to preferences about budget totals in a way that considers each.
{"title":"Long-term budgeting: A cautionary tale from U.S. experience","authors":"Joseph White","doi":"10.1787/BUDGET-17-5J8MXQLPL98N","DOIUrl":"https://doi.org/10.1787/BUDGET-17-5J8MXQLPL98N","url":null,"abstract":"There is a growing tendency, among central budget-makers and commentators, to argue budgets should be made for the long-term, rather than the traditional annual budget. This tendency is especially strong in the United States, where it has become virtually a conventional wisdom. This article explains, first, why that approach fits very poorly with most of the goals of budgeting. It then evaluates U.S. experience with approximations of long-term budgeting of three types: i) medium-term limits on discretionary spending, ii) the Social Security programme, and the iii) Medicare programme. That experience illustrates the reasons why long-term budgeting would not be a positive reform. They include the fantastical nature of many long-term forecasts, strong incentives for both deception and self-deception about the effects of planned budget totals, and ignoring the basic task of budgeting, which is to reconcile preferences about policy details to preferences about budget totals in a way that considers each.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"349 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116499665","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}
Pub Date : 2018-04-19DOI: 10.1787/budget-17-5j8z25lsphq8
Delphine Moretti
In OECD countries, fiscal reports are increasingly sophisticated, highlighting governments’ commitment to fiscal transparency and accountability towards parliaments and citizens. However, users regularly express concerns with these documents, revealing a fundamental “paradox” with government fiscal reporting: desire for detail and sophistication may come at the expense of clarity. Against this background, this paper looks at four countries (Australia, Canada, France and the United Kingdom) that have endeavoured to resolve this paradox by rationalising their fiscal reporting with the aim of making it more legible for users and draws a short set of implications for other countries looking to strengthen and rationalise their fiscal reporting practices. JEL Codes: H50, H60, H83 Keywords: fiscal reporting, accountability, transparency
{"title":"Rationalising government fiscal reporting: Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users' needs","authors":"Delphine Moretti","doi":"10.1787/budget-17-5j8z25lsphq8","DOIUrl":"https://doi.org/10.1787/budget-17-5j8z25lsphq8","url":null,"abstract":"In OECD countries, fiscal reports are increasingly sophisticated, highlighting governments’ commitment to fiscal transparency and accountability towards parliaments and citizens. However, users regularly express concerns with these documents, revealing a fundamental “paradox” with government fiscal reporting: desire for detail and sophistication may come at the expense of clarity. Against this background, this paper looks at four countries (Australia, Canada, France and the United Kingdom) that have endeavoured to resolve this paradox by rationalising their fiscal reporting with the aim of making it more legible for users and draws a short set of implications for other countries looking to strengthen and rationalise their fiscal reporting practices.\u0000JEL Codes: H50, H60, H83\u0000Keywords: fiscal reporting, accountability, transparency","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130799943","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}
Pub Date : 2018-04-19DOI: 10.1787/budget-17-5j8v16g3czth
Camila Vammalle, A. Rivadeneira, C. James, Lorena Prieto, Vilma Montañez
Peru has made substantial progress towards achieving UHC. Increases in access to healthcare and financial protection had a positive impact in health outcomes. Despite this progress, major efforts are needed to reduce fragmentation and increase efficiency in the health system as a whole. Creating formal coordination mechanisms and improving capacity at the subnational level are key elements to ensure that any additional resource spent has a great positive impact in Peru’s health care system. The well-developed and highly institutionalised PPR methodology in Peru can inspire other countries in the LAC region. However, other budgetary practices could be better aligned with OECD recommendations of good budgetary governance. In particular, making the approved budget closer to what is expected to be executed would greatly increase the usefulness of the budget, showing how resources are prioritised and how annual policy objectives are to be achieved. JEL codes: H5, H60, I11, I18 Keywords: Universal health coverage UHC, Peru, health expenditures, budget formulation, budget execution, budget monitoring, fiscal sustainability of health systems
{"title":"Financing and budgeting practices for health in Peru","authors":"Camila Vammalle, A. Rivadeneira, C. James, Lorena Prieto, Vilma Montañez","doi":"10.1787/budget-17-5j8v16g3czth","DOIUrl":"https://doi.org/10.1787/budget-17-5j8v16g3czth","url":null,"abstract":"Peru has made substantial progress towards achieving UHC. Increases in access to healthcare and financial protection had a positive impact in health outcomes. Despite this progress, major efforts are needed to reduce fragmentation and increase efficiency in the health system as a whole. Creating formal coordination mechanisms and improving capacity at the subnational level are key elements to ensure that any additional resource spent has a great positive impact in Peru’s health care system. The well-developed and highly institutionalised PPR methodology in Peru can inspire other countries in the LAC region. However, other budgetary practices could be better aligned with OECD recommendations of good budgetary governance. In particular, making the approved budget closer to what is expected to be executed would greatly increase the usefulness of the budget, showing how resources are prioritised and how annual policy objectives are to be achieved.\u0000JEL codes: H5, H60, I11, I18\u0000Keywords: Universal health coverage UHC, Peru, health expenditures, budget formulation, budget execution, budget monitoring, fiscal sustainability of health systems","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133815713","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}
Pub Date : 2018-04-19DOI: 10.1787/budget-17-5j8wgm2qnsvg
J. Savage, Johannes Siter
This article examines how the European Union has addressed the dramatic influx of refugees through programmes funded by the EU budget. This migratory surge has placed significant and unexpected fiscal demands on the EU’s current multi-year budgetary framework. As a result, the EU has been forced to employ a variety of budgetary procedures and new fiscal instruments to give it the fiscal flexibility it needs to fund programmes administered inside and outside the EU. Some of these very new fiscal instruments add an additional layer of complexity to the current funding architecture, and it is too early to determine how well these spending practices stand up to Parliamentarian oversight, monitoring, auditing, and regular reporting.
{"title":"The European Union budget and the European refugee and migration crises","authors":"J. Savage, Johannes Siter","doi":"10.1787/budget-17-5j8wgm2qnsvg","DOIUrl":"https://doi.org/10.1787/budget-17-5j8wgm2qnsvg","url":null,"abstract":"This article examines how the European Union has addressed the dramatic influx of refugees through programmes funded by the EU budget. This migratory surge has placed significant and unexpected fiscal demands on the EU’s current multi-year budgetary framework. As a result, the EU has been forced to employ a variety of budgetary procedures and new fiscal instruments to give it the fiscal flexibility it needs to fund programmes administered inside and outside the EU. Some of these very new fiscal instruments add an additional layer of complexity to the current funding architecture, and it is too early to determine how well these spending practices stand up to Parliamentarian oversight, monitoring, auditing, and regular reporting.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134400453","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}
Pub Date : 2018-04-19DOI: 10.1787/BUDGET-17-5J8Z25K1LTJC
G. Catalano, Angelo Erbacci
The aim of this paper is to propose a first theoretical framework for medium term spending reviews that determines the main factors affecting the use of these spending reviews and their impact, at a time of widespread recession. As result, it identifies four dimensions (political, social, organisational and operational) and one dynamic element (time) that influence the performance of spending reviews and should be considered in approaching this tool. Finally this paper introduces some theoretical and policy considerations, concerning both how to effectively address the five elements that influence the spending review and how a government should design this tool.JEL codes: H50, H61, H83 Keywords: Spending reviews, recession, performance budgeting, cutback management
{"title":"A theoretical framework for spending review policies at a time of widespread recession","authors":"G. Catalano, Angelo Erbacci","doi":"10.1787/BUDGET-17-5J8Z25K1LTJC","DOIUrl":"https://doi.org/10.1787/BUDGET-17-5J8Z25K1LTJC","url":null,"abstract":"The aim of this paper is to propose a first theoretical framework for medium term spending reviews that determines the main factors affecting the use of these spending reviews and their impact, at a time of widespread recession. As result, it identifies four dimensions (political, social, organisational and operational) and one dynamic element (time) that influence the performance of spending reviews and should be considered in approaching this tool. Finally this paper introduces some theoretical and policy considerations, concerning both how to effectively address the five elements that influence the spending review and how a government should design this tool.JEL codes: H50, H61, H83 Keywords: Spending reviews, recession, performance budgeting, cutback management","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122561616","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}
Pub Date : 2017-12-20DOI: 10.1787/BUDGET-17-5JFJB4LCSGZW
Camila Vammalle, Ana María Ruiz, Ronnie Downes
Oaxaca recently experienced a period of rapid growth of public expenditure, in response to social and economic priorities. These increases in expenditure were not accompanied with corresponding increases in actual revenues, thus leading to the build-up of deficits. In 2013, the state embraced a consolidation plan, increasing revenue collections and cutting public expenditure and investment, aiming to restore budgetary balance by 2016. The Secretariat of Finance of Oaxaca has recently introduced a more robust legal framework to ensure fiscal sustainability, and avoid such policy fluctuations in the future. Despite recent improvements, there is still space to improve budget practices towards a more planned, accountable, participative and transparent budget process, as well as having an institutional and legal framework in place to ensure these practices have continuity between administrations.
{"title":"Budgeting in Oaxaca","authors":"Camila Vammalle, Ana María Ruiz, Ronnie Downes","doi":"10.1787/BUDGET-17-5JFJB4LCSGZW","DOIUrl":"https://doi.org/10.1787/BUDGET-17-5JFJB4LCSGZW","url":null,"abstract":"Oaxaca recently experienced a period of rapid growth of public expenditure, in response to social and economic priorities. These increases in expenditure were not accompanied with corresponding increases in actual revenues, thus leading to the build-up of deficits. In 2013, the state embraced a consolidation plan, increasing revenue collections and cutting public expenditure and investment, aiming to restore budgetary balance by 2016. The Secretariat of Finance of Oaxaca has recently introduced a more robust legal framework to ensure fiscal sustainability, and avoid such policy fluctuations in the future. Despite recent improvements, there is still space to improve budget practices towards a more planned, accountable, participative and transparent budget process, as well as having an institutional and legal framework in place to ensure these practices have continuity between administrations.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126527256","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}
Pub Date : 2017-12-20DOI: 10.1787/BUDGET-17-5JFNX7FJ38R2
Ronnie Downes, Delphine Moretti, Scherie Nicol
The European Union has a unique system of institutions and relationships between different levels of government resulting in a close attention to the performance aspects of budgeting. The EU system of budgeting for performance and results is advanced and highly specified, scoring higher than any OECD country in the standard index of performance budgeting frameworks. Aimed at improving the effectiveness of the EU budget in contributing to the achievement of EU objectives for growth, the EU Budget Focused on Results initiative is one that is gaining more focus and importance since it was launched in 2015. This report is the OECD’s independent assessment of how the EU model of budgeting for performance and results compares with good practice around the world, in line with the long-established practice of OECD Budget Reviews; and offers suggestions for how the current reform agenda might be advanced. JEl Codes: H50, H61, H83 Keywords: Europe 2020, Multiannual Financial Framework, Annual Management and Performance Report, European Court of Audit, EU Budget Focused on Results
{"title":"Budgeting and performance in the European Union: A review by the OECD in the context of EU budget focused on results","authors":"Ronnie Downes, Delphine Moretti, Scherie Nicol","doi":"10.1787/BUDGET-17-5JFNX7FJ38R2","DOIUrl":"https://doi.org/10.1787/BUDGET-17-5JFNX7FJ38R2","url":null,"abstract":"The European Union has a unique system of institutions and relationships between different levels of government resulting in a close attention to the performance aspects of budgeting. The EU system of budgeting for performance and results is advanced and highly specified, scoring higher than any OECD country in the standard index of performance budgeting frameworks. Aimed at improving the effectiveness of the EU budget in contributing to the achievement of EU objectives for growth, the EU Budget Focused on Results initiative is one that is gaining more focus and importance since it was launched in 2015. This report is the OECD’s independent assessment of how the EU model of budgeting for performance and results compares with good practice around the world, in line with the long-established practice of OECD Budget Reviews; and offers suggestions for how the current reform agenda might be advanced.\u0000JEl Codes: H50, H61, H83\u0000Keywords: Europe 2020, Multiannual Financial Framework, Annual Management and Performance Report, European Court of Audit, EU Budget Focused on Results","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115342717","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}
Pub Date : 2017-12-20DOI: 10.1787/budget-17-5jfjb4lcpkhh
T. Shaw
External evaluation is one of the key principles recommended by the OECD for an Independent Fiscal Institution to function well. External evaluations could take the form of periodic reviews of selected pieces of work, regular annual evaluations of the quality of analysis, permanent installations such as an advisory panel or board, or peer reviews by an IFI in another country.
{"title":"Long-term fiscal sustainability analysis: Benchmarks for Independent Fiscal Institutions","authors":"T. Shaw","doi":"10.1787/budget-17-5jfjb4lcpkhh","DOIUrl":"https://doi.org/10.1787/budget-17-5jfjb4lcpkhh","url":null,"abstract":"External evaluation is one of the key principles recommended by the OECD for an Independent Fiscal Institution to function well. External evaluations could take the form of periodic reviews of selected pieces of work, regular annual evaluations of the quality of analysis, permanent installations such as an advisory panel or board, or peer reviews by an IFI in another country.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116405165","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}
Pub Date : 2017-12-20DOI: 10.1787/budget-17-5jfj7vb36p5c
Patrick Dunleavy
Improving productivity at the organisational level offers the greatest immediate dividends and could successfully cover the largest departments and agencies at the central or national level. For many decades the measurement of government outputs in national statistics and economic accounts used inputs, which assumes that government productivity neither grows nor falls. Modern solutions exist however, that can generate empirically useful metrics of total outputs from which stakeholders could learn key lessons about the productivity of their agencies over time. This article outlines the tools needed to apply these modern solutions and offers recommendations for improving cross-national productivity data for government. JEL Codes: H10, H11, H30 Keywords: Productivity measurement, core inputs, quality weighting, labour, regression analysis
{"title":"Public sector productivity: Measurement challenges, performance information and prospects for improvement","authors":"Patrick Dunleavy","doi":"10.1787/budget-17-5jfj7vb36p5c","DOIUrl":"https://doi.org/10.1787/budget-17-5jfj7vb36p5c","url":null,"abstract":"Improving productivity at the organisational level offers the greatest immediate dividends and could successfully cover the largest departments and agencies at the central or national level. For many decades the measurement of government outputs in national statistics and economic accounts used inputs, which assumes that government productivity neither grows nor falls. Modern solutions exist however, that can generate empirically useful metrics of total outputs from which stakeholders could learn key lessons about the productivity of their agencies over time. This article outlines the tools needed to apply these modern solutions and offers recommendations for improving cross-national productivity data for government. JEL Codes: H10, H11, H30 Keywords: Productivity measurement, core inputs, quality weighting, labour, regression analysis","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115590551","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}
Pub Date : 2017-09-05DOI: 10.1787/BUDGET-16-5JFQ80DQ1ZBN
Ronnie Downes, Lisa von Trapp, Scherie Nicol
Gender gaps persist in education, employment, entrepreneurship and public life opportunities and outcomes. Gender budgeting involves using the tools, techniques and procedures of the budget cycle in a systematic way to promote equality. Responses to the 2016 OECD Survey of Gender Budgeting Practices show that almost half of OECD countries have introduced, plan to introduce or are actively considering the introduction of gender budgeting. The OECD analysis demonstrates that a wide variety of gender budgeting approaches are practised. Only half of OECD countries can currently point to specific examples of impact, however a wider range of impacts may become more evident in the future since the introduction of gender budgeting is relatively recent in many countries. Useful areas for further study and policy action include: the routine availability of gender-disaggregated data; embedding of genderspecific approaches within the normal annual routines of budgeting; and complementing executive-led approaches with external quality assurance. JEL codes:H54, H60, H61 Keywords: Gender budgeting, gender equality, budgetary process, budgeting practices
{"title":"Gender budgeting in OECD countries","authors":"Ronnie Downes, Lisa von Trapp, Scherie Nicol","doi":"10.1787/BUDGET-16-5JFQ80DQ1ZBN","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JFQ80DQ1ZBN","url":null,"abstract":"Gender gaps persist in education, employment, entrepreneurship and public life opportunities and outcomes. Gender budgeting involves using the tools, techniques and procedures of the budget cycle in a systematic way to promote equality. Responses to the 2016 OECD Survey of Gender Budgeting Practices show that almost half of OECD countries have introduced, plan to introduce or are actively considering the introduction of gender budgeting. The OECD analysis demonstrates that a wide variety of gender budgeting approaches are practised. Only half of OECD countries can currently point to specific examples of impact, however a wider range of impacts may become more evident in the future since the introduction of gender budgeting is relatively recent in many countries. Useful areas for further study and policy action include: the routine availability of gender-disaggregated data; embedding of genderspecific approaches within the normal annual routines of budgeting; and complementing executive-led approaches with external quality assurance. JEL codes:H54, H60, H61 Keywords: Gender budgeting, gender equality, budgetary process, budgeting practices","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126061892","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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