Pub Date : 2017-09-05DOI: 10.1787/BUDGET-16-5JFW22B3C0R3
Camila Vammalle, A. Rivadeneira
Chile has achieved outstanding results in terms of fiscal sustainability, economic growth, and reduction of extreme poverty. Chile’s strong budget system, was an important element in this success. The economic, social and political environments have however changed greatly in the last decade and Chile’s budget system needs to adapt to the new demands this entails. This review is the result of the collaboration between the OECD and the Directorate of Budget of Chile (DIPRES). It analyses Chile’s budgetary practices and procedures in the light of the OECD Recommendation on Budgetary governance, and offers recommendations where improvements could be made.
{"title":"Budgeting in Chile","authors":"Camila Vammalle, A. Rivadeneira","doi":"10.1787/BUDGET-16-5JFW22B3C0R3","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JFW22B3C0R3","url":null,"abstract":"Chile has achieved outstanding results in terms of fiscal sustainability, economic growth, and reduction of extreme poverty. Chile’s strong budget system, was an important element in this success. The economic, social and political environments have however changed greatly in the last decade and Chile’s budget system needs to adapt to the new demands this entails.\u0000This review is the result of the collaboration between the OECD and the Directorate of Budget of Chile (DIPRES). It analyses Chile’s budgetary practices and procedures in the light of the OECD Recommendation on Budgetary governance, and offers recommendations where improvements could be made.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"53 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":"132584003","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-16-5JFQ810F35VC
Ronnie Downes, K. Klepsvik, Joung-Jin Jang, Jaehyuk Choi, M. Gusarova, D. Aubrey, Naida Carsimamovic
This report is the result of a survey conducted in 2013 and finalised in 2014. The survey was based on self-reporting by 33 OECD and 13 PEMPAL countries and involved the participation of OECD and World Bank staff. This report is organised according to 7 main dimensions of the budget process. These 7 dimensions is addressed in greater detail in sections 2 to 8. JEL codes: H11, H50, H60, H70 Keywords: PEMPAL, Fiscal sustainability, MTEF, capital budgeting, budgeting techniques, performance budgeting, budget transparency, budgetary governance.
{"title":"Strengthening budget institutions in Public Expenditure Management Peer Assisted Learning (PEMPAL) countries: Results of the 2013-14 OECD PEMPAL Budget Practices and Procedures Survey","authors":"Ronnie Downes, K. Klepsvik, Joung-Jin Jang, Jaehyuk Choi, M. Gusarova, D. Aubrey, Naida Carsimamovic","doi":"10.1787/BUDGET-16-5JFQ810F35VC","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JFQ810F35VC","url":null,"abstract":"This report is the result of a survey conducted in 2013 and finalised in 2014. The survey was based on self-reporting by 33 OECD and 13 PEMPAL countries and involved the participation of OECD and World Bank staff. This report is organised according to 7 main dimensions of the budget process. These 7 dimensions is addressed in greater detail in sections 2 to 8.\u0000JEL codes: H11, H50, H60, H70\u0000Keywords: PEMPAL, Fiscal sustainability, MTEF, capital budgeting, budgeting techniques, performance budgeting, budget transparency, budgetary governance.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"75 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":"133074015","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 : 2017-04-01DOI: 10.1787/BUDGET-16-5JG1F8P0JH7B
Ronnie Downes, Delphine Moretti, T. Shaw
Sweden’s budget reforms of the 1990s, which were intended to introduce greater clarity, transparency and rigour to fiscal policy-making, have proven influential throughout Europe and across the OECD. This report finds that the budget framework has demonstrated resilience and that it continues to command confidence among the broad range of budgetary stakeholders. However, a number of tensions are apparent as the framework responds to the challenges and priorities of post-crisis budgeting, and each of its key dimensions has been undergoing review and adaptation. Future reforms should focus on addressing a certain fragmentation apparent in some areas (such as performance information, evaluation, public investment strategy and fiscal risk). Sweden’s advanced and pioneering practices, in areas such as cross-government collaboration and gender budgeting, may also benefit from more open, participative and citizen-facing initiatives in policy design and performance accountability.
{"title":"Budgeting in Sweden","authors":"Ronnie Downes, Delphine Moretti, T. Shaw","doi":"10.1787/BUDGET-16-5JG1F8P0JH7B","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JG1F8P0JH7B","url":null,"abstract":"Sweden’s budget reforms of the 1990s, which were intended to introduce greater clarity, transparency and rigour to fiscal policy-making, have proven influential throughout Europe and across the OECD. This report finds that the budget framework has demonstrated resilience and that it continues to command confidence among the broad range of budgetary stakeholders. However, a number of tensions are apparent as the framework responds to the challenges and priorities of post-crisis budgeting, and each of its key dimensions has been undergoing review and adaptation. Future reforms should focus on addressing a certain fragmentation apparent in some areas (such as performance information, evaluation, public investment strategy and fiscal risk). Sweden’s advanced and pioneering practices, in areas such as cross-government collaboration and gender budgeting, may also benefit from more open, participative and citizen-facing initiatives in policy design and performance accountability.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122907211","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 : 2017-04-01DOI: 10.1787/BUDGET-16-5JG30CCHF0G0
Fiachra Kennedy, John Howlin
This article examines the Irish experience of spending reviews and seeks to identify key lessons that should enhance the effectiveness of this process both in Ireland and in other OECD countries. Since the beginning of the economic and financial crisis, spending reviews have played an important role in Ireland’s efforts to restore expenditure policy to a more sustainable footing. However, the purpose of future reviews will move from improving the deficit position to ensuring all expenditure is considered when Government is making budget decisions. The purpose of spending reviews is to increase the fiscal space available to government for new, high priority, policies. By systematically examining baseline expenditure using available evidence and data, the increasing tendency to focus only on incremental improvements in expenditure can be countered. Spending reviews should be used to further embed the principles of expenditure efficiency and effectiveness into the wider budget process. This can be facilitated through extending the availability of relevant evaluations and performance information and ensuring such evaluations become central to the budgetary process.
{"title":"Spending reviews in Ireland – Learning from experience","authors":"Fiachra Kennedy, John Howlin","doi":"10.1787/BUDGET-16-5JG30CCHF0G0","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JG30CCHF0G0","url":null,"abstract":"This article examines the Irish experience of spending reviews and seeks to identify key lessons that should enhance the effectiveness of this process both in Ireland and in other OECD countries. Since the beginning of the economic and financial crisis, spending reviews have played an important role in Ireland’s efforts to restore expenditure policy to a more sustainable footing. However, the purpose of future reviews will move from improving the deficit position to ensuring all expenditure is considered when Government is making budget decisions. The purpose of spending reviews is to increase the fiscal space available to government for new, high priority, policies. By systematically examining baseline expenditure using available evidence and data, the increasing tendency to focus only on incremental improvements in expenditure can be countered. Spending reviews should be used to further embed the principles of expenditure efficiency and effectiveness into the wider budget process. This can be facilitated through extending the availability of relevant evaluations and performance information and ensuring such evaluations become central to the budgetary process.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127484612","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 : 2017-04-01DOI: 10.1787/BUDGET-16-5JG19MNF3VR1
B. O. S. Bempah, B. O. S. Bempah
This study employs path analyses to explain the determinants of implementation of sound budgeting and financial management practices at the local level of public administration. This paper recommends strengthening strategic planning, characteristics of implementing agencies, contextual factors and the disposition of management teams to achieve sound budgeting and financial management practices. Further recommendations are made for future research. JEL classification: H6, H51 Keywords: Strategic planning, budgeting and financial management practices
{"title":"Determinants of sound budgeting and financial management practices at the decentralised level of public administration","authors":"B. O. S. Bempah, B. O. S. Bempah","doi":"10.1787/BUDGET-16-5JG19MNF3VR1","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JG19MNF3VR1","url":null,"abstract":"This study employs path analyses to explain the determinants of implementation of sound budgeting and financial management practices at the local level of public administration. This paper recommends strengthening strategic planning, characteristics of implementing agencies, contextual factors and the disposition of management teams to achieve sound budgeting and financial management practices. Further recommendations are made for future research.\u0000JEL classification: H6, H51\u0000Keywords: Strategic planning, budgeting and financial management practices","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122201043","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 : 2017-04-01DOI: 10.1787/BUDGET-16-5JG30CCHBF5K
D. Kraan
Despite fulfilling a crucial role in the delivery of public services, the finance function of line ministries has received little attention both in the past and in the present. This paper will focus on the finance function in line ministries, explain why a strong finance function is of paramount importance in the current era of lean and compact government and identify the reforms that need to be implemented in order to make this possible.
{"title":"Enhancing the finance function in line ministries","authors":"D. Kraan","doi":"10.1787/BUDGET-16-5JG30CCHBF5K","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JG30CCHBF5K","url":null,"abstract":"Despite fulfilling a crucial role in the delivery of public services, the finance function of line ministries has received little attention both in the past and in the present. This paper will focus on the finance function in line ministries, explain why a strong finance function is of paramount importance in the current era of lean and compact government and identify the reforms that need to be implemented in order to make this possible.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122529067","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 : 2016-08-12DOI: 10.1787/BUDGET-16-5JLV2JX2MTZQ
Delphine Moretti
Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting.
{"title":"Accrual practices and reform experiences in OECD countries Results of the 2016 OECD Accruals Survey","authors":"Delphine Moretti","doi":"10.1787/BUDGET-16-5JLV2JX2MTZQ","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JLV2JX2MTZQ","url":null,"abstract":"Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting. In the wake of these reforms, the budget presentation, audit techniques, and accounting standards setting and consolidation practices have evolved significantly. This paper reviews the current accrual practices in OECD countries, challenges associated with accruals reforms, and assesses the benefits achieved. It finally considers initiatives in OECD countries to make better use of accrual information in the future. JEL Classification: H60, H83 Keywords: accrual accounting, accrual budgeting, accounting practices, budgeting practices, consolidation, external audit, accounting standard setting.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"355 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133236988","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 : 2016-08-12DOI: 10.1787/BUDGET-16-5JLVC85W7NKF
M. Robinson
Budgeting techniques are undergoing major change in many OECD countries in the wake of the global financial crisis. As part of this, many of the directions of pre-crisis budgeting reform are being critically reviewed. This paper reviews the past and future of budgeting reform. It also considers what will be needed to develop a more robust analytical framework within which to map future reform directions. JEL codes: E62, H12, H50, H55, H61 Keywords: fiscal discipline, allocative efficiency, prioritization, value-for-money, reallocation, accrual accounting, accrual budgeting, performance budgeting, programme budgeting, fiscal rules, expenditure rules, expenditure ceilings, expenditure carryover, actor/motivation frameworks, legal principles framework.
{"title":"Budget reform before and after the global financial crisis","authors":"M. Robinson","doi":"10.1787/BUDGET-16-5JLVC85W7NKF","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JLVC85W7NKF","url":null,"abstract":"Budgeting techniques are undergoing major change in many OECD countries in the wake of the global financial crisis. As part of this, many of the directions of pre-crisis budgeting reform are being critically reviewed. This paper reviews the past and future of budgeting reform. It also considers what will be needed to develop a more robust analytical framework within which to map future reform directions. JEL codes: E62, H12, H50, H55, H61 Keywords: fiscal discipline, allocative efficiency, prioritization, value-for-money, reallocation, accrual accounting, accrual budgeting, performance budgeting, programme budgeting, fiscal rules, expenditure rules, expenditure ceilings, expenditure carryover, actor/motivation frameworks, legal principles framework.","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133023526","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 : 2016-08-12DOI: 10.1787/BUDGET-16-5JLV0R0G8ZD7
Ronnie Downes, Scherie Nicol
Budget oversight by the Irish parliamentary chambers, the Houses of the Oireachtas, is under-developed by international standards. Many stakeholders and participants question whether the existing process is meaningful or impactful. Nevertheless, there is a strong momentum for reform with Ireland’s public administration. Against this background, the OECD presents in this report an analysis of the strengths and weaknesses of Ireland’s system of parliamentary engagement in budgeting, and outlines a number of proposals for continued reform by reference to international experience, for consideration by the Houses of the Oireachtas and by other institutional actors and by the political system more generally. JEL Classification: H5, H57, H60 Keywords: Budget process, Dail, Ireland, Oireachtas, parliament, public administration
{"title":"Review of budget oversight by parliament: Ireland","authors":"Ronnie Downes, Scherie Nicol","doi":"10.1787/BUDGET-16-5JLV0R0G8ZD7","DOIUrl":"https://doi.org/10.1787/BUDGET-16-5JLV0R0G8ZD7","url":null,"abstract":"Budget oversight by the Irish parliamentary chambers, the Houses of the Oireachtas, is under-developed by international standards. Many stakeholders and participants question whether the existing process is meaningful or impactful. Nevertheless, there is a strong momentum for reform with Ireland’s public administration. Against this background, the OECD presents in this report an analysis of the strengths and weaknesses of Ireland’s system of parliamentary engagement in budgeting, and outlines a number of proposals for continued reform by reference to international experience, for consideration by the Houses of the Oireachtas and by other institutional actors and by the political system more generally.\u0000JEL Classification: H5, H57, H60\u0000Keywords: Budget process, Dail, Ireland, Oireachtas, parliament, public administration","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114707107","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 : 2016-05-27DOI: 10.1787/BUDGET-15-5JM0QG8KQ1D2
Jón R. Blöndal, Lisa von Trapp, E. Hammer
Italy is in the process of making significant reforms to its budgeting process. This report provides a comprehensive overview of the Italian budgeting system and the envisaged reforms. It also offers a number of specific recommendations for further consideration as Italy advances its reform agenda. The report has been peer reviewed by OECD Senior Budget Officials. JEL Classification: H50, H61, H83, O52 Keywords: Italy, Stability Law, spending reviews, medium-term expenditure frameworks
{"title":"Budgeting in Italy","authors":"Jón R. Blöndal, Lisa von Trapp, E. Hammer","doi":"10.1787/BUDGET-15-5JM0QG8KQ1D2","DOIUrl":"https://doi.org/10.1787/BUDGET-15-5JM0QG8KQ1D2","url":null,"abstract":"Italy is in the process of making significant reforms to its budgeting process. This report provides a comprehensive overview of the Italian budgeting system and the envisaged reforms. It also offers a number of specific recommendations for further consideration as Italy advances its reform agenda. The report has been peer reviewed by OECD Senior Budget Officials.\u0000JEL Classification: H50, H61, H83, O52\u0000Keywords: Italy, Stability Law, spending reviews, medium-term expenditure frameworks","PeriodicalId":115409,"journal":{"name":"Oecd Journal on Budgeting","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122092798","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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